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Laporan Tahunan 2025 Annual Report 2025 PT Bumi Resources Tbk.
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Tahun 2025 merupakan momentum bagi Bumi Resources untuk menunjukkan kekuatan, resiliensi, dan determinasi dalam beradaptasi dengan perubahan lanskap global dan dinamika pasar. 2025 was a year in which Bumi Resources demonstrated its strength, resilience and determination to adapt to an evolving global landscape and shifting market dynamics.
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Tata Kelola Perusahaan Tanggung Jawab Sosial Perusahaan Laporan Keuangan
Corporate Governance Corporate Social Responsibility Financial Report
PT BUMI RESOURCES TBK 2025 Annual Report 1
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlight Management Report Company Profile Management Discussion and Analysis
DAFTAR ISI
Contents
IKHTISAR KINERJA Profil Direksi | Profile of the Board of Directors 81
Performance Highlight 4 Komposisi Pemegang Saham
Shareholders Composition
93
Struktur Grup Perusahaan | Company Group Structure 96
Kinerja Operasional Bumi Tahun 2025
6 Daftar Entitas Anak, Perusahaan Asosiasi, Perusahaan
BUMI’s Operating Performance in 2025
Ventura
Kinerja Keuangan Bumi | BUMI’s Financial Performance 8 98
List of Subsidiaries, Associated Companies, Venture
Ikhtisar Keuangan | Financial Highlights 10 Companies
Ikhtisar Saham | Shares Highlights 13 Kronologi Pencatatan Saham | Share Listing Chronology 104
Ikhtisar Obligasi | Bond Overview 14 Kronologi Pencatatan Efek Lainnya
107
Aksi Korporasi | Corporate Actions 14 Chronology of Other Securities Listing
Penghentian Sementara Perdagangan Saham atau Akuntan Publik | Public Accountant 108
Penghapusan Pencatatan Saham Lembaga Profesi Penunjang Perusahaan
15 110
Temporary Suspension of Stock Trading or Delisting of Company Support Professional Institutions
Shares Situs Web Perusahaan | Company Website 111
Peristiwa Penting | Event Highlights 16 Informasi Kantor Cabang/Perwakilan
Penghargaan | Awards 20 113
Branch/Representative Office Information
Sumber Daya Manusia | Human Capital 114
Teknologi Informasi | Information Technology 124
Laporan Manajemen
Management Report 28
Pembahasan dan
Laporan Dewan Komisaris
Report from the Board of Commissioners
30 Analisa Manajemen
Management Discussion & Analysis
130
Dewan Komisaris | Board of Commissioners 36
Laporan Direksi | Report from the Board of Directors 38
Tinjauan Makro Ekonomi | Macroeconomic Review 132
Direksi | Board of Directors 48
Tinjauan Industri | Industry Overview 133
Surat Pernyataan Anggota Dewan Komisaris dan Direksi
tentang Tanggung Jawab atas Laporan Tahunan 2025 Strategi Bisnis dan Pengembangan Usaha
134
Statement of Members of Board of Commissioners and 50 Business Strategy and Business Development
Board of Directors on the Responsibility for the Annual Tinjauan Operasional Per Segmen Usaha
135
Report 2025 Operational Review by Business Segment
Kinerja Entitas Anak | Subsidiary Entity Performance 136
Tinjauan Keuangan | Financial Review 151
Profil Perusahaan
Company Profile 52 Kemampuan Membayar Utang | Ability to Pay Debt
Tingkat Kolektibilitas Piutang
155
156
Receivables Collectibility Level
Identitas Perseroan | Corporate Identity 54 Struktur Modal | Capital Structure 157
Perjalanan BUMI | BUMI’s Journey 55 Ikatan Material untuk Investasi Barang Modal
157
Jejak Langkah | Milestones 58 Material Bonds for Capital Goods Investment
Visi dan Misi Perseroan Investasi Barang Modal yang Direalisasikan pada
62 Tahun Buku Terakhir 158
Company Vision and Mission
Capital Goods Investments Realized in the Last Fiscal Year
Filosofi BUMI | BUMI Philosophy 63
Informasi dan Fakta Material setelah
Nilai-Nilai BUMI | BUMI Values 63
Tanggal Laporan Akuntan
Bidang Usaha | Business Fields 64 158
Material Information and Facts After the
Produk dan Jasa | Product and Services 65 Accountant’s Report Date
Wilayah Operasional | Operational Area 66 Prospek Usaha | Business Prospects 160
Struktur Organisasi | Organizational Structure 68 Perbandingan Target dan Realisasi
161
Keanggotaan dalam Organisasi Comparison of Targets and Realization
70
Membership in Organizations Target dan Proyeksi Tahun 2026
162
Perubahan Komposisi Dewan Komisaris dan Direksi Target and Projections for 2026
Changes to the Composition of the Board of 70 Aspek Pemasaran | Marketing Aspects 162
Commissioners and Directors Kebijakan Dividen | Dividend Policy 163
Profil Dewan Komisaris Realisasi Penggunaan Dana Hasil Penawaran Umum
74
Profile of the Board of Commissioners Realization of the Use of Proceeds from the Public 164
Offering of Bonds
2 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
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Tata Kelola Perusahaan Tanggung Jawab Sosial Perusahaan Laporan Keuangan
Corporate Governance Corporate Social Responsibility Financial Report
Program Kepemilikan Saham oleh Manajemen/Karyawan Hubungan Afiliasi | Affiliated Relationship 234
168
Management/Employee Stock Ownership Program Komite Dewan Komisaris
235
Informasi Material Mengenai Investasi, Ekspansi, Committee of the Board of Commissioners
Divestasi, Penggabungan/Peleburan Usaha, Akuisisi, Komite Direksi | Board of Directors Committee 251
atau Restrukturisasi Utang/Modal
168 Sekretaris Perusahaan | Corporate Secretary 263
Material Information Regarding Investments,
Expansions, Divestments, Mergers/Consolidations, Divisi Audit Internal | Internal Audit Division 267
Acquisitions, or Debt/Capital Restructurings Sistem Pengendalian Internal | Internal Control System 283
Informasi Transaksi Material yang Mengandung Sistem Manajemen Risiko | Risk Management System 288
Benturan Kepentingan dan/atau Transaksi dengan Kasus dan Perkara Penting
Pihak Afiliasi 299
170 Significant Cases and Proceedings
Information on Material Transactions Containing
Conflicts of Interest and/or Transactions with Affiliated Informasi Mengenai Sanksi Administratif dan Finansial
299
Parties Information on Administrative and Financial Sanctions
Perubahan Peraturan Perundang-Undangan pada Pedoman Perilaku “Cara Kita Melakukan Usaha” (Versi 4.0)
299
Tahun Buku 171 “How We Do Business” Code of Conduct (Version 4.0)
Changes to Legislation in the Fiscal Year Ketentuan Konfidensialitas Informasi
301
Perubahan Kebijakan Akuntansi yang Diterapkan Provision of Information Confidentiality
Perseroan pada Tahun Buku Sistem Pelaporan Pelanggaran | Whistleblowing System 302
172
Changes in Accounting Policies Applied by the Kebijakan Antikorupsi | Anti-Corruption Policy 303
Company for the Fiscal Year
Larangan Perdagangan Internal
Ketaatan Sebagai Wajib Pajak | Compliance as a Taxpayer 173 304
Prohibition of Insider Trading
Perlindungan Pelanggan | Consumer Protection 304
Perlindungan Hak Kreditur | Protection of Creditors’ Rights 305
Tata Kelola Perusahaan
Good Corporate Governance Report 174 Kebijakan Pengungkapan Informasi Mengenai
Kepemilikan Saham Anggota Dewan Komisaris dan Direksi
Information Disclosure Policy Regarding Share 306
Komitmen Tata Kelola Ownership of Members of the Board of Commissioners
176
Commitment to Corporate Governance and the Board of Directors
Struktur Tata Kelola | Governance Structure 177 Keterbukaan Informasi | Information Disclosure 307
Landasan dan Prinsip Tata Kelola Penerapan Pedoman Tata Kelola Perusahaan Terbuka
178
Foundations and Principles of Corporate Governance Implementation of Governance Guidelines for Public 309
Struktur Organ Tata Kelola Perusahaan Company
180
Corporate Governance Structure Penerapan atas Pedoman Umum Governansi Korporat
Tahapan Implementasi GCG di BUMI Indonesia (PUG-KI) 2023
181 316
Stages of GCG Implementation at BUMI Implementation of the 2023 General Guidelines for
Kebijakan Tata Kelola Perusahaan Indonesian Corporate Governance (PUG-KI)
182
Corporate Governance Policy Penilaian Penerapan Tata Kelola Perusahaan
Penilaian Tata Kelola Perusahaan Berdasarkan ASEAN CG Scorecard (ACGS)
183 319
Corporate Governance Assessment Assessment of Corporate Governance Implementation
Based on the ASEAN CG Scorecard (ACGS)
Pemegang Saham | Shareholders 184
Rapat Umum Pemegang Saham
187
General Meeting of Shareholders
Tanggung Jawab
320
Dewan Komisaris | Board of Commissioners 201
Direksi | Board of Directors 214
Sosial Perusahaan
Corporate Social Responsibility
Program Orientasi Dewan Komisaris dan Direksi
Orientation Program of the Board of Commissioners 227
and Board of Directors Tanggung Jawab Sosial Perusahaan
322
Keberagaman Komposisi Dewan Komisaris dan Direksi Corporate Social Responsibility
Diversity in Composition of the Board of 228
Commissioners and Board of Directors Indeks Referensi SEOJK No. 16 /SEOJK.04/2021 tentang Bentuk
Penilaian Kinerja Dewan Komisaris dan Direksi dan Isi Laporan Tahunan Emiten atau Perusahaan Publik
Reference Index of SEOJK No. 16 /SEOJK.04/2021 concerning 323
Performance Assessment of the Board of 228 Form and Content of the Annual Report of the Issuer or
Commissioners and Board of Directors Public Company
Kebijakan Nominasi dan Remunerasi Dewan Komisaris
dan Direksi Laporan Keuangan Konsolidasian
Nomination and Remuneration Policy of the Board of
Commissioners and Board of Directors
230
Consolidated Financial Statement 337
Penyelenggaraan Rapat Dewan Komisaris dan Direksi
Conducting Board of Commissioners and 231 Laporan Keuangan
337
Board of Directors Meetings Financial Report
PT BUMI RESOURCES TBK 2025 Annual Report 3
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen Performance Highlight Management Report Company Profile Management Discussion and Analysis 4 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
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Tata Kelola Perusahaan Tanggung Jawab Sosial Perusahaan Laporan Keuangan
Corporate Governance Corporate Social Responsibility Financial Report
01
IKHTISAR
KINERJA
Performance Highlight
“
PADA 2025, PERSEROAN BERHASIL MENGAKUISISI
WOLFRAM LIMITED, SEBUAH PERTAMBANGAN
TEMBAGA DAN EMAS SERTA JUBILEE METALS LIMITED
YANG MEMILIKI ASET PERTAMBANGAN EMAS
QUEENSLAND, AUSTRALIA.
In 2025, the Company successfully acquired Wolfram Limited, a copper
and gold mining company, and Jubilee Metals Limited, which owns gold
“
mining assets in Queensland, Australia.
PT BUMI RESOURCES TBK 2025 Annual Report 5
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlight Management Report Company Profile Management Discussion and Analysis
KINERJA OPERASIONAL
BUMI TAHUN 2025
BUMI’s Operating Performance in 2025
Stripping Ratio Harga Fob Batubara
Coal Fob Price
8.0x (Bcm/tmined) 59.7 $/t
Pengupasan Lapisan Tanah Penjualan Batubara
Penutup (Overburden) Coal Sales
Overburden Stripping
596.2 (Mbcm) 74.6 (MT)
6 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
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Tata Kelola Perusahaan Tanggung Jawab Sosial Perusahaan Laporan Keuangan
Corporate Governance Corporate Social Responsibility Financial Report
Penjualan Batubara Jumlah Batubara Ditambang
Coal Sales Coal Mined
(dalam juta MT | in million MT) (dalam juta MT | in million MT)
2025 74.6 2025 74.8
2024 75.8 2024 74.7
2023 78.7 2023 77.8
2.4 miliar MT
billion MT 2.0 juta ton
million tons
Cadangan Batubara Persediaan
Coal Reserves Inventory
“
PERSEROAN TENGAH BERUPAYA MELAKUKAN DIVERSIFIKASI
DI LUAR BATUBARA TERMAL KE ARAH MINERAL STRATEGIS
DAN KRITIS UNTUK MEMPERKUAT RESILIENSI DAN POSISINYA
DI PASAR, SERTA MEMPERLUAS BASIS INVESTOR.
The company is currently working to diversify beyond thermal coal
into strategic and critical minerals to strengthen its resilience and
market position, as well as to broaden its investor base.
“
PT BUMI RESOURCES TBK 2025 Annual Report 7
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlight Management Report Company Profile Management Discussion and Analysis
KINERJA
KEUANGAN BUMI
BUMI’s Financial Performance
“
SEPANJANG 2025, PERSEROAN BERHASIL MENJAGA
PROFITABILITAS OPERASIONAL YANG POSITIF DAN
MENGHASILKAN ARUS KAS YANG CUKUP UNTUK MENDUKUNG
KOMITMEN OPERASIONAL SERTA INVESTASI STRATEGISNYA.
Throughout 2025, the Company successfully maintained positive
operating profitability and generated sufficient cash flow to
“
support its operational commitments and strategic investments.
Berkat peningkatan efisiensi dan pengelolaan Pada 2025, Perseroan menerbitkan Obligasi
biaya yang ketat, Perseroan berhasil Berkelanjutan dengan total perolehan dana
melampaui tantangan pasar yang melemah Rp1.851.610.000.000 untuk membiayai akuisisi
dan membukukan kenaikan laba bersih 35,7% Jubilee Metals dan Laman Mining serta fasilitas
menjadi US$122,3 juta dari US$90,1 juta. pinjaman bagi Wolfram. Seluruh aksi korporasi
dilaksanakan dengan pengawasan tata kelola
Thanks to efficiency gains and disciplined cost yang ketat serta komunikasi yang transparan
management, the Company overcame the softer kepada pasar.
market to achieve a 35.7% increase in net profit to
US$122.3 million from US$90.1 million.
In 2025, the Company issued sustainable bonds,
raising Rp1,851,610,000,000 for the Jubilee Metals
and Laman Mining purchases and a loan facility
for Wolfram. All corporate actions were executed
with proper governance oversight and transparent
communication to the market.
8 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
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Tata Kelola Perusahaan Tanggung Jawab Sosial Perusahaan Laporan Keuangan
Corporate Governance Corporate Social Responsibility Financial Report
PENDAPATAN USAHA TOTAL ASET
Operating Revenues Total Assets
USD (juta | million) USD (juta | million)
1,425 4,219
LABA KOMPREHENSIF TOTAL EKUITAS
TAHUN BERJALAN Total Equity
Comprehensive Income for the Year USD (juta | million)
USD (juta | million)
119 2,888
PT BUMI RESOURCES TBK 2025 Annual Report 9
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlight Management Report Company Profile Management Discussion and Analysis
IKHTISAR
KEUANGAN
Financial Highlights
Seluruh angka-angka dalam tabel, grafik, All figures in tables, graphs
dan infografik menggunakan notasi dalam bahasa Inggris. and infographics use English notation.
Dalam USD penuh kecuali dinyatakan lain. In full USD unless otherwise stated.
Uraian 2025 2024 2023 2022 2021 Description
Laporan Posisi Keuangan Konsolidasian Consolidated Statement of Financial Position
Aset Lancar 736,214,208 772,663,660 704,716,702 772,731,911 775,582,880 Current Assets
Aset Tidak Lancar 3,482,395,617 3,390,737,417 3,497,977,514 3,715,315,058 3,448,204,406 Non-Current Assets
Jumlah Aset 4,218,609,825 4,163,401,077 4,202,694,216 4,488,046,969 4,223,787,286 Total Assets
Liabilitas Jangka 588,479,137 768,495,062 785,003,347 922,761,750 2,877,190,810 Short-Term Liabilities
Pendek
Liabilitas Jangka 742,208,019 530,661,657 642,914,788 746,776,957 700,149,789 Long-Term Liabilities
Panjang
Jumlah Liabilitas 1,330,687,156 1,299,156,719 1,427,918,135 1,669,538,707 3,577,340,599 Total Liabilities
Jumlah Ekuitas 2,887,922,669 2,864,244,358 2,774,776,081 2,818,508,262 646,446,687 Total Equity
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Consolidated Statements of Profit or Loss and Other
Konsolidasian Comprehensive Income
Pendapatan 1,424,767,199 1,359,679,473 1,679,948,765 1,830,079,927 1,008,212,975 Revenues
Laba Bruto 249,106,284 169,290,047 137,294,929 370,640,946 201,736,646 Gross Profit
Laba Usaha 141,330,014 61,068,018 56,812,238 223,363,214 123,860,015 Operating Profit
EBITDA 301,258,102 294,324,288 302,457,091 1,238,630,570 856,053,149 EBITDA
Penghasilan/(Beban) 39,761,929 60,833,202 25,537,976 470,781,694 167,201,664 Other Incomes/
Lain-lain – Neto (Expenses) - Net
Laba Sebelum Pajak 181,091,943 121,901,220 82,350,214 694,144,908 291,061,679 Profit Before Income
Penghasilan Tax
Manfaat (Beban) (55,558,551) (28,222,308) (49,924,476) (115,590,243) (67,684,665) Income Tax Benefit
Pajak (Expenses) - Net
Penghasilan – Neto
Laba Tahun Berjalan 122,304,486 90,133,364 26,900,967 556,664,506 223,377,014 Profit for the Year
- Neto - Net
Laba Tahun Berjalan Profit for the Year
yang Dapat Attributable to:
Diatribusikan Kepada:
- Pemilik Entitas Induk 81,011,806 67,478,079 10,923,450 525,274,341 168,018,153 - Owners of the
Parent Entity
- Kepentingan 41,292,680 22,655,285 15,977,517 31,390,165 55,358,861 - Non-controlling
Nonpengendali Interest
Laba Komprehensif 118,648,666 89,468,277 23,158,285 556,756,846 223,172,744 Comprehensive
Tahun Berjalan Income for the Year
10 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
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Tata Kelola Perusahaan Tanggung Jawab Sosial Perusahaan Laporan Keuangan
Corporate Governance Corporate Social Responsibility Financial Report
Dalam USD penuh kecuali dinyatakan lain. In full USD unless otherwise stated.
Uraian 2025 2024 2023 2022 2021 Description
Total Laba Total Comprehensive
Komprehensif Tahun Income for the Year
Berjalan yang Dapat Attributable to:
Diatribusikan Kepada:
- Pemilik Entitas Induk 77,415,670 66,890,938 7,268,244 524,940,964 167,861,585 - Owners of the
Parent
- Kepentingan 41,232,996 22,577,339 15,890,041 31,815,882 55,311,159 - Non-controlling
Nonpengendali Interest
Jumlah Rata-rata 371,335,392,068 371,335,392,068 371,320,705,024 371,320,676,795 74,274,746,007 Weighted Average
Tertimbang Saham Number of
Dasar (Dalam Ribuan Basic Shares (In
Saham) Thousands of
Shares)
Laba (Rugi) per 0.22 0.18 0.03 3.14 2.27 Earnings (Loss)
Saham (Saham Dasar per Share (Basic
atau Dilusian per 1000 or Diluted per 1000
Saham) Shares)
Rasio Keuangan Financial Ratio
Laba terhadap Aktiva 2.90 2.16 0.64 12.40 5.29 Profit to Assets (%)
(%)
Laba terhadap Ekuitas 4.24 3.15 0.97 19.75 34.55 Profit to Equity (%)
(%)
Rasio Lancar (%) 125.10 100.54 89.77 83.74 26.96 Current Ratio (%)
Utang terhadap Total 31.54 31.20 33.98 37.20 84.70 Debt to Total Assets
Aktiva (%) (%)
Utang terhadap 46.08 45.36 51.46 2.26 226.08 Debt to Equity (%)
Ekuitas (%)
Marjin Laba Bruto (%) 17.48 12.45 8.17 20.25 20.01 Gross Profit Margin
(%)
Marjin Laba Usaha (%) 9.92 4.49 3.38 12.21 12.29 Operating Profit
Margin (%)
Marjin Laba Bersih (%) 8.33 6.58 1.38 30.42 22.16 Net Profit Margin (%)
Nilai Tukar Penutup 16,667 16,162 15,416 15,731 14,269 Closing Exchange
pada Akhir Tahun (Rp/ Rate at End of Year
USD) (IDR/USD)
PT BUMI RESOURCES TBK 2025 Annual Report 11
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlight Management Report Company Profile Management Discussion and Analysis
IKHTISAR
KEUANGAN
Financial Highlights
Pendapatan Total Aset
Revenues Total Assets
(dalam juta USD | in million USD) (dalam juta USD | in million USD)
2025 1,424.8 2025 4,218.6
2024 1,359.7 2024 4,163.4
2023 1,679.9 2023 4,202.7
Laba Bersih Total Liabilitas
Net Profit Total Liabilities
(dalam juta USD | in million USD) (dalam juta USD | in million USD)
2025 122.3 2025 1,330.7
2024 90.1 2024 1,299.1
2023 26.9 2023 1,427.9
12 Laporan tahunan 2025 PT BUMI RESOURCES TBK
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Tata Kelola Perusahaan Tanggung Jawab Sosial Perusahaan Laporan Keuangan
Corporate Governance Corporate Social Responsibility Financial Report
IKHTISAR
SAHAM
Shares Highlights
Grafik Perdagangan Saham di Bursa Efek Indonesia Tahun 2024-2025
Shares Trading Performance on the Indonesia Stock Exchange 2024-2025
dalam Rupiah | in Rupiah Lembar Saham | Shares
450 510,000,000,000
375 425,000,000,000
300 340,000,000,000
225 255,000,000,000
150 170,000,000,000
75 85,000,000,000
0 0
I II III IV I II III IV
2024 2025
Harga Penutupan | Closing Price Volume | Volume
Volume Transaksi Jumlah Saham Kapitalisasi Pasar
Tertinggi Terendah Penutup
Triwulan (Lembar) Beredar (Rp)
Highest Lowest Closing
Quarter Transaction Volume Number of Shares Market Capitalization
(Rp) (Rp) (Rp)
(Share) Outstanding (Rp)
2025
I 130 70 93 41.297.398.000 371,335,392,068 34.532.825.567.232
II 148 75 119 81.359.807.100 371,335,392,068 44.187.163.897.856
III 159 103 149 124.317.731.000 371,335,392,068 55.326.785.048.576
IV 406 126 366 405.818.604.300 371,335,392,068 135.903.378.038.784
2024
I 103 84 87 23,440,321,800 371,320,705,024 32,304,901,337,088
II 111 69 89 31,298,248,400 371,320,705,024 33,047,542,747,136
III 128 72 95 33,228,970,500 371,320,705,024 35,275,466,977,280
IV 176 113 135 111,783,728,500 371,335,392,068 50,128,295,178,240
PT BUMI RESOURCES TBK Annual Report 2023 13
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlight Management Report Company Profile Management Discussion and Analysis
IKHTISAR
OBLIGASI
Bond Overview
Pada tahun 2025, Perseroan melaksanakan Penawaran In 2025, the Company conducted sustainable public
Umum Berkelanjutan Obligasi Berkelanjutan (“PUB”) I offering of sustainable bonds (“PUB”) I BUMI with a target
BUMI dengan target dana sebesar Rp5.000.000.000.000 fund of Rp5,000,000,000,000
(lima triliun Rupiah). (five trillion Rupiah).
Sepanjang tahun 2025, BUMI telah menerbitkan PUB I Throughout 2025, the Company issued
BUMI dalam tiga tahap, yaitu: PUB I BUMI in three tranches, as follows:
• PUB I BUMI Tahap I Tahun 2025 (Juli 2025); • PUB I BUMI Phase I Year 2025 (July 2025);
• PUB I BUMI Tahap II Tahun 2025 (September 2025); dan • PUB I BUMI Phase II Year 2025 (September 2025); and
• PUB I BUMI Tahap III Tahun 2025 (Desember 2025). • PUB I BUMI Phase III Year 2025 (December 2025).
Penerbitan obligasi tersebut dilaksanakan sesuai dengan The bond issuance was conducted in compliance with
ketentuan peraturan perundang-undangan yang berlaku the prevailing laws and regulations in the capital market
di bidang pasar modal. sector.
AKSI
KORPORASI
Corporate Actions
Pada tahun 2025, Perseroan melakukan penerbitan In 2025, the Company conducted sustainable public
obligasi melalui skema Penawaran Umum Berkelanjutan offering of sustainable bonds (“PUB”) I BUMI with a target
Obligasi Berkelanjutan (“PUB”) I BUMI dengan target fund of Rp5,000,000,000,000.
penghimpunan dana sebesar Rp5.000.000.000.000.
Di tahun 2025, PUB I BUMI telah dilaksanakan dalam 3 In 2025, PUB I BUMI was implemented in three (3) tranches,
(tiga) tahap yaitu pada Juli, September dan Desember namely in July, September, and December 2025 (Phase I,
2025 (Tahap I, Tahap II dan Tahap III). Phase II, and Phase III).
Jumlah dana yang diperoleh dari pelaksanaan PUB I The proceeds obtained from the implementation of PUB I
BUMI adalah masing-masing sebanyak: BUMI amounted to:
• PUB I BUMI Tahap I Tahun 2025 sebesar • PUB I BUMI Phase I Year 2025:
Rp350.000.000.000; Rp350,000,000,000;
• PUB I BUMI Tahap II Tahun 2025 sebesar • PUB I BUMI Phase II Year 2025:
Rp721.610.000.000; dan Rp721,610,000,000; and
• PUB I BUMI Tahap III Tahun 2025 sebesar • PUB I BUMI Phase III Year 2025:
Rp780.000.000.000. Rp780,000,000,000.
14 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
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Tata Kelola Perusahaan Tanggung Jawab Sosial Perusahaan Laporan Keuangan
Corporate Governance Corporate Social Responsibility Financial Report
Rencana penggunaan dana hasil penerbitan telah The planned use of proceeds from the issuance has been
diungkapkan dalam masing-masing dokumen disclosed in the respective offering documents issued by
penawaran umum yang diterbitkan oleh Perseroan. the Company.
Selain penerbitan obligasi di atas, Perseroan tidak memiliki In addition to the above bonds, the Company did not take
atau melakukan aksi korporasi lainnya yang mencakup any other corporate actions, including stock splits, stock
pemecahan saham, penggabungan saham, pembagian mergers, stock dividends, or bonus stock distributions.
dividen saham, dan pembagian saham bonus.
PENGHENTIAN SEMENTARA
PERDAGANGAN SAHAM ATAU
PENGHAPUSAN PENCATATAN
SAHAM
Temporary Suspension of Stock Trading or Delisting of Shares
Selama tahun buku 2025, Perseroan tidak pernah During the fiscal year 2025, the Company was not subject
dikenakan sanksi terkait penghentian sementara to any sanctions related to the temporary suspension of
perdagangan saham atau penghapusan pencatatan stock trading or delisting of shares on the Indonesia Stock
saham di Bursa Efek Indonesia (BEI). Exchange (IDX)
PT BUMI RESOURCES TBK 2025 Annual Report 15
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Performance Highlight Management Report Company Profile Management Discussion and Analysis
PERISTIWA
PENTING
Event Highlights
18 Kegiatan pelatihan guru keempat
diselenggarakan dengan tema “Penguatan
Pembelajaran, Rencana Tindak Lanjut, serta
22 Menghadiri kegiatan Pelatihan Good
Manufacturing Practices untuk penerima
manfaat program Konservasi Mangrove dan
Januari Persiapan Masa Depan Pendidikan”. Januari pemberdayaan masyarakat di Muara Gembong,
January January Bekasi.
The fourth teacher capacity-building training
was conducted under the theme “Strengthening Attending the Good Manufacturing Practices
Learning, Follow-up Action Plans, and Preparing Training activity for beneficiaries of the Mangrove
for the Future of Education.” Conservation and community empowerment
program in Muara Gembong, Bekasi.
13 Sebagai bagian dari program CSR BUMI menyelenggarakan kegiatan penanaman
Februari
Pembangunan PAUD dengan menggunakan
materi berbahan dasar plastik, kami menghadiri 19 mangrove, lamun, dan terumbu karang bersama
masyarakat Pulau Tunda, Kabupaten Serang,
Banten, sebagai salah satu inisiatif dalam
peresmian dan serah terima pembangunan Februari
February PAUD Al Huda, Rajeg, Tangerang. mendukung upaya penyerapan karbon.
February
As part of the CSR program for the development BUMI conducted a mangrove and seagrass
of PAUD using plastic-based materials, we planting activity together with the community of
attended the inauguration and handover of Pulau Tunda, Serang Regency, Banten, as one of
the construction of PAUD Al Huda, Rajeg, the initiatives to support carbon sequestration
Tangerang. efforts.
Menghadiri penyerahan penghargaan dalam Tim CSR BUMI melaksanakan kegiatan Kick-Off
26 ajang The 17th Annual Global CSR & ESG Summit
and Award 2025 yang diselenggarakan oleh The
Pinnacle Group Internasional yang bekerjasama
16 Penanaman Mangrove di Muara Gembong,
Kabupaten Bekasi, sebagai bagian dari Program
CSR Konservasi Mangrove. Kegiatan tersebut
Februari April
dengan, The Sustainable Technology Centre di dihadiri oleh Perum Perhutani, perwakilan
February April
Ho Chi Minh, Vietnam. BUMI meraih The Best Pemerintah Desa setempat, serta CARE IPB.
Community Programme Awards.
The BUMI CSR Team conducted the Mangrove
Attended the award ceremony at the 17th Annual Planting Kick-Off event in Muara Gembong,
Global CSR & ESG Summit and Award 2025, Bekasi Regency, as part of the Mangrove
organized by The Pinnacle Group International in Conservation CSR Program. The event was
collaboration with The Sustainable Technology attended by representatives of Perum Perhutani,
Centre in Ho Chi Minh, Vietnam. BUMI won the the local Village Government, and CARE IPB.
Best Community Programme Award.
BUMI menerima penghargaan The Best BUMI menerima penghargaan The Best Social
29 Corporate Emission Reduction Transparency
Award 2025 pada kategori Public Company
with Trusted Ruby Achievement in Emission
30 Responsibility Awards 2025 for Promoting
Community Independence through Holistic
Livelihood Programs pada ajang Indonesia CSR
April April
Transparency yang diselenggarakan oleh Awards 2025 yang diselenggarakan oleh Warta
April April
Investor Trust. Ekonomi.
BUMI received The Best Corporate Emission BUMI received The Best Social Responsibility
Reduction Transparency Award 2025 in the Awards 2025 for Promoting Community
category of Public Company with Trusted Independence through Holistic Livelihood
Ruby Achievement in Emission Transparency, Programs at the Indonesia CSR Awards 2025,
organized by Investor Trust. organized by Warta Ekonomi.
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2 BUMI menyelenggarakan kegiatan peningkatan pengetahuan mengenai Perilaku Hidup Bersih dan Sehat (PHBS) bagi
masyarakat Kampung Wangun 2, Kecamatan Babakan Madang, Kabupaten Bogor, sebagai bagian dari program
penyediaan sarana air bersih.
Mei
May BUMI conducted an awareness-raising activity on Clean and Healthy Living Behavior (PHBS) for the community of
Kampung Wangun 2, Babakan Madang Subdistrict, Bogor Regency, as part of the clean water supply program.
16 BUMI melaksanakan kegiatan penanaman terumbu karang serta monitoring Program CSR Konservasi Terumbu Karang
di Pulau Tunda, Banten. Kegiatan ini bertujuan untuk memastikan keberlanjutan dan efektivitas program, termasuk
pemantauan kondisi terumbu karang serta evaluasi perkembangan kegiatan konservasi yang telah dilaksanakan
Mei bersama masyarakat setempat.
May
BUMI carried out coral reef planting and monitoring activities as part of its Coral Reef Conservation CSR Program in Pulau Tunda,
Banten. The activities aim to ensure the sustainability and effectiveness of the program, including monitoring the condition of the
coral reefs and evaluating the progress of conservation efforts implemented in collaboration with the local community.
2 Perseroan mengadakan Rapat Umum Pemegang Saham Tahunan dan Luar Biasa yang diselenggarakan di Hotel JS
Luwansa, Jakarta.
Juni The Company held Annual and Extraordinary General Meeting of Shareholders at JS Luwansa Hotel, Jakarta.
June
20 BUMI melaksanakan serah terima bantuan peralatan monitoring keamanan sekaligus menggelar acara penutupan (closing
ceremony) Program Konservasi Terumbu Karang di Pulau Tunda, Kabupaten Serang. Kegiatan ini ditandai dengan penyerahan
peralatan monitoring terumbu karang kepada masyarakat sebagai bentuk penguatan kapasitas pengelolaan berbasis
Juni komunitas. Pada kesempatan tersebut, BUMI juga memfasilitasi forum diskusi bersama masyarakat sebagai sarana evaluasi
June program serta perumusan rekomendasi perbaikan untuk pelaksanaan program.
BUMI conducted the handover of security monitoring equipment and held the closing ceremony of the Coral Reef Conservation
Program in Tunda Island, Serang Regency. The event was marked by the handover of coral reef monitoring equipment to
the community as part of strengthening community-based management capacity. On this occasion, BUMI also facilitated a
discussion forum with the local community as a platform for program evaluation and the formulation of recommendations for
improvement in the implementation.
20 BUMI melaksanakan pelatihan intensif untuk
peningkatan kapasitas guru sebagai tindak lanjut
hasil monitoring dan evaluasi, serta koordinasi
26 BUMI menyelenggarakan pelatihan intensif
untuk meningkatkan kapasitas guru di
Kabupaten Tangerang.
Juni dengan Dinas Pendidikan Kabupaten Tangerang. Juni
June June BUMI conducted an intensive training program to
BUMI conducted an intensive training program enhance the capacity of teachers in Tangerang
to enhance teachers’ capacity as a follow-up to Regency.
the monitoring and evaluation results, as well
as coordination with the Tangerang Regency
Education Office.
15 Menghadiri kegiatan pelatihan budidaya kepiting sebagai bagian dari Program Konservasi Mangrove dan Pemberdayaan
Masyarakat di Muara Gembong, Bekasi.
Juli Attended a crab farming training session as part of the Mangrove Conservation and Community Empowerment Program in
July Muara Gembong, Bekasi.
PT BUMI RESOURCES TBK 2025 Annual Report 17
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PERISTIWA
PENTING
Event Highlights
17 BUMI menyelenggarakan kegiatan closing ceremony dan serah terima Program Penyediaan Akses Air Bersih sebagai bentuk
penyelesaian dan keberlanjutan program. Kegiatan ini ditandai dengan penyerahan fasilitas air bersih kepada masyarakat
setempat serta komitmen bersama untuk menjaga dan mengelola sarana yang telah dibangun secara berkelanjutan.
Juli
July BUMI held the closing ceremony and handover of the Clean Water Access Provision Program as a milestone marking the
completion and sustainability of the initiative. The event was marked by the formal handover of clean water facilities to
the local community, along with a shared commitment to maintain and manage the infrastructure sustainably.
Pelaksanaan Closing Ceremony Program Peningkatan Kapasitas Guru sebagai penanda berakhirnya rangkaian kegiatan
24 pelatihan dan pengembangan kompetensi tenaga pendidik. Kegiatan ini juga menjadi momentum refleksi atas capaian
program serta penguatan komitmen untuk peningkatan kualitas pendidikan secara berkelanjutan.
Juli
The Closing Ceremony of the Teacher Capacity Building Program marked the completion of the series of training and
July
professional development activities for educators. The event also served as a moment to reflect on the program’s achievements
and to reaffirm the commitment to continuous improvement in the quality of education.
14 BUMI menerima penghargaan atas Inisiatif Konservasi Ekosistem Laut Berbasis Komunitas dalam ajang Anugerah
Ekonomi Hijau 2025 yang diselenggarakan oleh Detik.com.
Agustus BUMI received an award for its Community-Based Marine Ecosystem Conservation Initiative at the Green Economy Award
August 2025, organized by Detik.com.
16 Dalam rangka menyambut Hari Kemerdekaan
Republik Indonesia ke-80, Perseroan bersama
unit usaha mengadakan beberapa kompetisi
30 BUMI melaksanakan kegiatan Employee
Participation bersama siswa dan siswi Sekolah
Dasar di sekitar Muara Gembong dalam rangka
Agustus yang diikuti oleh karyawan Perseroan, dengan Agustus Program CSR Konservasi Mangrove di Muara
August tujuan membangun budaya perusahaan yang August Gembong, Bekasi. Kegiatan tersebut meliputi
sehat dan positif, meningkatkan semangat penanaman mangrove serta edukasi mengenai
kebersamaan serta kerja sama tim. pentingnya pelestarian mangrove.
In celebration of the 80th Anniversary of the BUMI conducted an Employee Participation
Independence of the Republic of Indonesia, activity in collaboration with elementary school
the Company, together with its business units, students in the Muara Gembong area as part
organized several competitions for Company of the Mangrove Conservation CSR Program in
employees, with the aim of fostering a healthy Muara Gembong, Bekasi. The activities included
and positive corporate culture and enhancing a mangrove planting and educational sessions on
sense of camaraderie and teamwork. the importance of mangrove conservation.
BUMI mendapatkan CSR Awards 2025 pada BUMI menerima pengahargaan Gold Star
30 kategori Merit Achievement in Environmental
Budget Commitment yang diselenggarakan oleh
Investortrust.
23 Awards pada ketegori Big Cap dalam ajang
ESG Awards 2025 yang di selenggarakan oleh
Investortrust.
September Oktober
September October
BUMI received the CSR Awards 2025 in the BUMI received the Gold Star Awards in the
category of Merit Achievement in Environmental Big Cap category at the ESG Awards 2025,
Budget Commitment, organized by Investor organized by Investor Trust.
Trust.
BUMI menerima penghargaan Indonesia Leadership AA untuk kategori Indonesia’s Leader in ESG Transparency
12 berdasarkan hasil penilaian Sustainability Report Tahun 2024 yang diselenggarakan oleh Bumi Global Karbon (BGK
Foundation).
November
BUMI received the Indonesia Leadership AA award in the category of Indonesia’s Leader in ESG Transparency, based on
November
the assessment of its 2024 Sustainability Report conducted by Bumi Global Karbon (BGK Foundation).
18 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
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19 The Company held Extraordinary General Meeting of Shareholders at Westin Hotel, Jakarta.
Perseroan mengadakan Rapat Umum Pemegang Saham Luar Biasa yang diselenggarakan di Hotel Westin, Jakarta.
November
November
27 BUMI menerima penghargaan Social Business Innovation and Green Commitment Award 2025 pada kategori Business
Practices for Increasing Economic Independence through Community-Based Sustainability Programs untuk sektor Energy
and Mining Industry, yang diselenggarakan oleh Warta Ekonomi. Program CSR yang memperoleh penghargaan tersebut
November adalah Program Konservasi Mangrove dan Pemberdayaan Masyarakat di Muara Gembong, Bekasi.
November
BUMI received the Social Business Innovation and Green Commitment Award 2025 in the category of Business Practices
for Increasing Economic Independence through Community-Based Sustainability Programs for the Energy and Mining
Industry sector, organized by Warta Ekonomi. The awarded CSR program was the Mangrove Conservation and
Community Empowerment Program in Muara Gembong, Bekasi.
1 Perseroan mengadakan Paparan Publik Tahunan tahun 2025 di Gedung Bakrie Tower, Jakarta.
The Company held Annual Public Expose 2025 at Bakrie Tower, Jakarta.
Desember
December
2 BUMI menerima penghargaan Anugerah Bisnis
dan HAM 2025 yang diselenggarakan oleh SIGI
Research and Consulting dengan dukungan
15 BUMI meraih Peringkat A+ dalam Studi Laporan
Keberlanjutan Perusahaan Publik Indonesia yang
dilakukan oleh The Foundation for International
Desember Yayasan Tarumanagara Jakarta. Penghargaan Desember Human Rights Reporting Standards (FIHRRST).
December ini diberikan berdasarkan hasil riset Responsible December Penilaian ini mengacu pada POJK 51/2017,
Business Conduct (RBC) Benchmark, di mana standar Global Reporting Initiative (GRI), serta
BUMI memperoleh skor tertinggi di antara 18 integrasi prinsip Hak Asasi Manusia (HAM)
perusahaan sektor pertambangan dengan skor 73, sesuai UN Guiding Principles on Business and
peringkat BB, serta status Business and Human Human Rights (UNGPs).
Rights Improving Company.
BUMI achieved an A+ rating in the Study of
BUMI received the Business and Human Rights Sustainability Reports of Indonesian Public
Award 2025, organized by SIGI Research and Companies conducted by The Foundation for
Consulting with support from the Tarumanagara International Human Rights Reporting Standards
Jakarta Foundation. The award was based (FIHRRST). The assessment was based on POJK
on the Responsible Business Conduct (RBC) 51/2017, the Global Reporting Initiative (GRI)
Benchmark, where BUMI achieved the highest Standards, and the integration of Human Rights
score among 18 mining companies, with a score principles in accordance with the UN Guiding
of 73, a BB rating, and the status of a Business Principles on Business and Human Rights
and Human Rights Improving Company. (UNGPs).
30 BUMI menyalurkan donasi bantuan bagi korban banjir bandang di wilayah Sumatera dan Aceh melalui Bakrie Amanah.
Penyaluran bantuan ini merupakan wujud solidaritas perusahaan dalam membantu meringankan beban masyarakat
terdampak serta mendukung percepatan proses pemulihan pascabencana.
Desember
December BUMI distributed donation assistance to victims of the flash floods in the Sumatra and Aceh regions through Bakrie Amanah.
This assistance reflects the Company’s solidarity in helping to alleviate the burden of affected communities and to support the
acceleration of post-disaster recovery efforts.
PT BUMI RESOURCES TBK 2025 Annual Report 19
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PENGHARGAAN
Awards
Warta Ekonomi proudly honors:
PT Bumi Resources Tbk
as
Indonesia Excellence Good Corporate Governance Ethics in Implementing ESG
Strategies for Sustainable Business Operations
Category
Energy and Mining
Wednesday, June 25th 2025
The Sultan Hotel & Residence Jakarta
Muhamad Ihsan
CEO & Chief Editor
CEO & Chief Editor
Muhamad Ihsan
The Sultan Hotel & Residence Jakarta
Wednesday, June 25th 2025
Energy and Mining
Category
Strategies for Sustainable Business Operations
Indonesia Excellence Good Corporate Governance Ethics in Implementing ESG
as
PT Bumi Resources Tbk
Warta Ekonomi proudly honors:
BUMI
Nama Penghargaan Keterangan Penghargaan Tahun Perolehan Lokasi Pemberi Penghargaan
No.
Name of Award Description of Award Year Acquired Location Organizer
1 The 17th Annual Global CSR & Best Community Programme Maret 2025 Thailand The Pinnacle Group
ESG Summit and Awards Award “SILVER” Market March 2025 International and the
The 17th Annual Global CSR & Best Community Programme Sustainable
ESG Summit and Awards Award “SILVER” Market The Pinnacle Group
International and the
Sustainable
2 Investortrust The Best Kategori Public Company April 2025 Jakarta InvestorTrust
Corporate Emission Reduction dengan Trusted Ruby April 2025 InvestorTrust
Investortrust The Best Category Public Company
Corporate Emission Reduction With Trusted Ruby
3 Indonesia CSR Awards 2025 The Best Corporate Social April 2025 Jakarta Warta Ekonomi
Warta Ekonomi Responsibility Awards 2025 April 2025 Warta Ekonomi
2025 Indonesia CSR Awards The Best Corporate Social
Warta Ekonomi Responsibility Awards 2025
4 Indonesia Excellence Good Indonesia Excellence Good Juni 2025 Jakarta Warta Ekonomi
Corporate Governance (CGC) Corporate Governance (CGC) June 2025 Warta Ekonomi
Award Ethics in Implementing ESG
Indonesia Excellence Good Strategies for Sustainable
Corporate Governance (CGC) Business Operations
Award Indonesia Excellence Good
Corporate Governance (CGC)
Ethics in Implementing ESG
Strategies for Sustainable
Business Operations
5 Anugerah Ekonomi Hijau 2025 Inisiatif Konservasi Ekosistem Agustus 2025 Jakarta Detikcom
2025 Anugerah Ekonomi Hijau Laut Berbasis Komunitas August 2025 Detikcom
Community-Based Marine
Ecosystem Conservation
Initiative
6 Investortrust CSR Awards Merit Achievement In September 2025 Jakarta InvestorTrust
2025 Environmental Budget InvestorTrust
2025 Investortrust CSR Commitment
Awards Merit Achievement In
Environmental Budget
Commitment
20 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
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Nama Penghargaan Keterangan Penghargaan Tahun Perolehan Lokasi Pemberi Penghargaan
No.
Name of Award Description of Award Year Acquired Location Organizer
7 Bisnis Indonesia Corporate Kategori Gold Champion September 2025 Jakarta BISRA
Social Responsibility Awards untuk CSR Program: September 2025 BISRA
2025 Konservasi Mangrove dan
2025 Bisnis Indonesia Community Development di
Corporate Social Pantai Bungin
Responsibility Awards Category Gold Champion
for CSR Program: Mangrove
Conservation and
Community Development at
Bungin Beach
8 Investortrust ESG Awards Kategori Gold Star Awards Oktober 2025 Jakarta InvestorTrust
2025 Big Cap October 2025 InvestorTrust
2025 Investortrust ESG Category Gold Star Awards
Awards Big Cap
9 Indonesia ESG Leadership Leadership AA - Excellence November 2025 Jakarta Bumi Global Carbon
Awards 2025 Leader in ESG Transparency November 2025 (BGK) Foundation
2025 Indonesia ESG Leadership AA - Excellence Bumi Global Carbon
Leadership Awards Leader in ESG Transparency (BGK) Foundation
10 Anugerah Bisnis & HAM Peringkat BB, Business November 2025 Jakarta SETARAInstitute
Anugerah Bisnis & HAM and Human Rights (BHR) November 2025
Improving Company.
BB Rating, Business and
Human Rights (BHR)
Improving Company.
11 Studi Laporan Keberlanjutan Peringkat A+ dalam Studi Desember 2025 Jakarta FIHRRST (Foundation for
Tahun 2024 Laporan Keberlanjutan December 2025 International Human
2024 Sustainability Report Perusahaan Publik Indonesia Rights Reporting
A+ Rating in the Study of Standards)
Sustainability Reports of FIHRRST (Foundation for
Indonesian Public Companies International Human
Rights Reporting
Standards)
PT BUMI RESOURCES TBK 2025 Annual Report 21
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PENGHARGAAN
Awards
KPC
Kategori
Nama Penghargaan Tahun Perolehan Pemberi Penghargaan
No. Penghargaan
Name of Award Year Acquired Organizer
Award Category
1 Anugerah Ekonomi Hijau dalam Penguatan Ekosistem 2025 Anugerah Ekonomi Hijau 2025 -
Agribisnis Lokal Detik.Com
Green Economy Award for Strengthening the Local Anugerah Ekonomi Hijau 2025 -
Agribusiness Ecosystem Detik.Com
2 Perusahaan Layak Anak Kabupaten Kutai Timur 2025 Juara 1 Kutai Timur Regency
Bidang Pemenuhan Hak Anak/1st Place Place in 1st Place Kutai Timur Regency
the Child-Friendly Company Award for East Kutai
Regency in the Fulfillment of Children’s Rights Sector
The Child-Friendly Company Award in East Kutai
Regency for the Category of Fulfillment of Children’s
Rights/1st Place in the Child-Friendly Company Award
for East Kutai
3 Penghargaan atas kiprah, inovasi, dan peran aktif 2025 CSR PP ATM Award 2025
dalam Penanggulangan dan Pencegahan AIDS - CSR PP ATM Award 2025
Tuberkulosis-Malaria di Daerah
Recognition for contributions, innovation, and active
participation in the prevention and control of AIDS,
tuberculosis, and malaria in the region
4 Subroto Award bidang Pengelolaan Barang Milik 2025 Subroto Award 2025 -
Negara Kementerian Energi dan
Subroto Award for the Management of State-Owned Sumber Daya Mineral Republik
Assets Indonesia
Subroto Award 2025 - Ministry of
Energy and Mineral Resources
of Republic of Indonesia
5 Penghargaan Stand Dunia Usaha dan Investasi 2025 Terbaik 1 Kabupaten Kutai Timur
dalam Kutim Expo 2025 Best 1 East Kutai Regency
Best Business and Investment Booth Award at Kutim
Expo 2025
6 Kepemimpinan Perusahaan Terkemuka dalam 2025 Indonesian Circular Economy
Ekonomi Sirkular Award (ICEA) 2025
Leading Corporate Leadership in the Circular 2025 Indonesian Circular
Economy Economy Award (ICEA)
22 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
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Kategori
Nama Penghargaan Tahun Perolehan Pemberi Penghargaan
No. Penghargaan
Name of Award Year Acquired Organizer
Award Category
7 KPC Peduli Air 2025 Platinum Indonesian Circular Economy
KPC Cares About Water Platinum Award (ICEA) 2025
2025 Indonesian Circular
Economy Award (ICEA)
8 Sinergi Rekanan Lokal Untuk Mendukung 2025 Platinum Indonesian Circular Economy
Keberlanjutan Melalui Penyediaan Bibit Reklamasi Platinum Award (ICEA) 2025
Collaborating with Local Partners to Support 2025 Indonesian Circular
Sustainability Through the Provision of Reclamation Economy Award (ICEA)
Seedlings
9 Program Pemanfaatan Air Limbah Tambang Sebagai 2025 Gold Indonesian Circular Economy
Substitusi Air Permukaan dan Air Tanah PT Kaltim Gold Award (ICEA) 2025
Prima Coal 2025 Indonesian Circular
Program for the Utilization of Mine Wastewater as a Economy Award (ICEA)
Substitute for Surface Water and Groundwater at PT
Kaltim Prima Coal
10 Pemanfaatan Pelumas Bekas sebagai Substitusi 2025 Gold Indonesian Circular Economy
Bahan Baku Solar pada Pembuatan Campuran Bahan Gold Award (ICEA) 2025
Peledak Dengan Komposisi 100% Pelumas Bekas 2025 Indonesian Circular
Utilization of Used Lubricants as a Substitute for Diesel Economy Award (ICEA)
Fuel in the Production of Explosive Mixtures Composed
of 100% Used Lubricants
11 Pemanfaatan Ban Bekas Sebagai Pengendali Erosi di 2025 Silver Indonesian Circular Economy
Lokasi Reklamasi (Tire Drop Structure) PT Kaltim Prima Silver Award (ICEA) 2025
Coal 2025 Indonesian Circular
Utilization of Used Tires as Erosion Control at Economy Award (ICEA)
Reclamation Sites (Tire Drop Structure) PT Kaltim
Prima Coal
12 Perusahaan Layak Anak peringkat Utama 2025 Utama Asosiasi Perusahaan Sahabat
Top-Rated Child-Friendly Companies First Anak Indonesia
Association of Child-Friendly
Companies in Indonesia
PT BUMI RESOURCES TBK 2025 Annual Report 23
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PENGHARGAAN
Awards
Kategori
Nama Penghargaan Tahun Perolehan Pemberi Penghargaan
No. Penghargaan
Name of Award Year Acquired Organizer
Award Category
13 The Best Practioner on SDGs (Surtini Eka Saputri - 2025 Indonesian SDGs Award
KUKM Binaan KPC) Indonesian SDGs Award
The Best Practioner on SDGs (Surtini Eka Saputri -
KUKM Binaan KPC)
14 Platinum for Apprentice Welder Program (SDGs 4.3) 2025 Platinum Indonesian SDGs Award
Platinum for Apprentice Welder Program (SDGs 4.3) Platinum Indonesian SDGs Award
15 Platinum for Education Infrastructure Program (SDGs 2025 Platinum Indonesian SDGs Award
4.a) Platinum Indonesian SDGs Award
Platinum for Education Infrastructure Program (SDGs
4.a)
16 PROPER - Green 2025 Green Kementerian Lingkungan Hidup
PROPER - Green Green Ministry of the Environment
17 PROPER - GOLD 2025 Gold Gubernur Kalimantan Timur
PROPER - GOLD Gold Governor of East Kalimantan
18 Penghargaan Perusahaan Sadar Budaya K3 BPJS Ketenagakerjaan
Award for Companies Committed to Occupational BPJS Ketenagakerjaan
Safety and Health
19 Penghargaan Terbaik Pertama - Kontraktor dengan 2025 Terbaik Pertama Direktorat Jenderal Kekayaan
Kontribusi Penerimaan Negara BMN PKP2B Terbesar Best First Negara
Tahun 2024 Directorate General of State
First Place Award - Contractor with the Largest Assets
Contribution to State Revenue from BMN PKP2B in 2024
20 Penghargaan Terbaik Ketiga - Kontraktor dengan 2025 Terbaik Ketiga Direktorat Jenderal Kekayaan
Tingkat Pengelolaan BMN PKP2B Teraktif Tahun 2024 Third Best Negara
Third Place Award - Contractor with the Most Active Directorate General of State
Management of State-Owned Assets (BMN) under the Assets
PKP2B Program in 2024
21 The Best Corporate Emission Reduction Transparency 2025 Sapphire Investortrust
Award 2025 - Private Company with Trusted Sapphire Sapphire Investortrust
Achievement in Emission Transparency
The Best Corporate Emission Reduction Transparency
Award 2025 - Private Company with Trusted Sapphire
Achievement in Emission Transparency
24 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
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ARUTMIN
Kategori
Nama Penghargaan Tahun Perolehan Pemberi Penghargaan
No. Penghargaan
Name of Award Year Acquired Organizer
Award Category
1 CSR & Pengembangan Desa Berkelanjutan Awards - 2025 Silver Kementerian Desa PDTT
“Keramba Jaring Apung (KJA) Budidaya Ikan Air Tawar di Silver Ministry of Villages,
Danau Pascatambang Atasela” Development of
CSR & Pengembangan Desa Berkelanjutan Awards - Disadvantaged Regions,
“Keramba Jaring Apung (KJA) Budidaya Ikan Air Tawar di and Transmigration
Danau Pascatambang Atasela”
2 Pendukung Program Kampung Iklim (ProKlim) 2025 Pendukung Kementerian
Supporters of the Climate Village Program (ProKlim) Supporters Lingkungan Hidup dan
Kehutanan
Ministry of Environment
and Forestry
3 CESA dan Perempuan Berbakti Awards (Harmawati) 2025 Perempuan CFCD
CESA and the Dedicated Women Awards (Harmawati) Teladan
Role Model
4 CESA dan Perempuan Berbakti Awards (Muharrama Azla) 2025 Perempuan CFCD
CESA and the Dedicated Women Awards (Muharrama Azla) Teladan
Role Model
5 CESA dan Perempuan Berbakti Awards (Kasma) 2025 Perempuan CFCD
CESA and the Dedicated Women Awards (Kasma) Berprestasi
Outstanding
Women
ARUTMIN COMDEV
Nama Penghargaan Tahun Perolehan Kategori Penghargaan Pemberi Penghargaan
No.
Name of Award Year Acquired Award Category Organizer
1 BINA MITRA UMKM AWARD 2025 2025 Kategori GOLD diberikan kepada PT ARUTMIN CFCD
BINA MITRA SME AWARD 2025 INDONESIA TAMBANG SATUI atas pembinaan UMKM
The GOLD Category was awarded to PT ARUTMIN
INDONESIA TAMBANG SATUI for its support of SMEs
2 BINA MITRA UMKM AWARD 2025 2025 Kategori GOLD diberikan kepada UMKM LEBAH CFCD
BINA MITRA SME AWARD 2025 MADU AMATS Program binaan PT ARUTMIN
INDONESIA TAMBANG SATUI
The GOLD category was awarded to the LEBAH
MADU AMATS SME, a program supported by PT
ARUTMIN INDONESIA TAMBANG SATUI
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Performance Highlight Management Report Company Profile Management Discussion and Analysis
PENGHARGAAN
Awards
BRM
Masa Berlaku
Pemberi
Nama Penghargaan Tahun Perolehan Lokasi ( jika sertifikat)
No. Penghargaan
Name of Award Year Acquired Location Validity Period (if
Organizer
a certificate)
1 Best Stock Award “Kategori Sectoral : Sektor 2025 Jakarta InvestorTrust & -
Bahan Baku Middle Cap” Infovesta
Best Stock Award “Category Sectoral : Mid-Cap InvestorTrust &
Raw Materials Sector” Infovesta
2 Penghargaan Sertifikat “Laporan Keberlanjutan 2025 Jakarta FIHRRST & Moores 1 tahun
tahun 2024 terbaik dengan peringkat A” Rowland 1 year
Certificate of Recognition for “Best 2024 FIHRRST & Moores
Sustainability Report with an A Rating” Rowland
3 Award of Excellence “Analyst Favorite Listed 2025 Jakarta CSA Community -
Company in the Basic Materials Sector” & Asosiasi Emiten
Award of Excellence “Analyst Favorite Listed Indonesia
Company in the Basic Materials Sector” CSA Community
& Asosiasi Emiten
Indonesia
4 Bisnis Indonesia Award “Kategori logam & 2025 Jakarta Bisnis Indonesia -
Minerals Asset > 10 Triliun” Bisnis Indonesia
Bisnis Indonesia Award “Metals & Minerals
Assets > 10 Trillion” Category
5 Piagam Penghargaan “Kategori Main Index, 2025 Jakarta Tempo & IDN 1 tahun
High Growth, High Market Capitalization” Financials 1 year
Award Certificate “Main Index, High Growth, High Tempo & IDN
Market Capitalization Category” Financials
6 Indonesia ESG Leadership - Advancing ESG 2025 Jakarta BGK Foundation -
Transparency Leadership BGK Foundation
Indonesia ESG Leadership - Advancing ESG
Transparency Leadership
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“
DENGAN FOKUS YANG TERARAH PADA DISIPLIN BIAYA
DAN EFISIENSI PRODUKSI SECARA TERINTEGRASI,
PERSEROAN BERHASIL MENJAGA PROFITABILITAS
OPERASIONAL YANG POSITIF DAN MEMBUKUKAN
KENAIKAN LABA BERSIH YANG SIGNIFIKAN PADA 2025.
By focusing on cost discipline and integrated production efficiency, the
Company successfully maintained positive operating profitability and
“
recorded a significant increase in net income in 2025.
LAPORAN
MANAJEMEN
Management Report
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02
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Pendukung
dan Pembahasan
Bisnis Manajemen
Performance Highlight Management Report Company Profile Management
Business Support
Discussion and Analysis
LAPORAN
DEWAN KOMISARIS
Report from the Board of Commissioners
Sharif Cicip Sutardjo
Presiden Komisaris dan
Komisaris Independen
President Commissioner and
Independent Commissioner
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“
Tahun ini menjadi cerminan dari disiplin dan transformasi yang
terarah bagi BUMI. Kami menilai Direksi berhasil menunjukkan
kinerja yang solid melalui peningkatan kinerja operasional dan
finansial, serta diversifikasi usaha yang akan menciptakan nilai
berkelanjutan bagi seluruh pemangku kepentingan.
This year has been a testament to BUMI’s discipline and strategic
transformation. We believe the Board of Directors has successfully
demonstrated solid performance through improved operational and
financial results, as well as business diversification that will create
“
sustainable value for all stakeholders.
Pemegang Saham yang Terhormat,
Dear Shareholders,
Bumi Resources kembali mencatatkan kinerja positif pada Bumi Resources achieved another successful year in
2025 dengan membukukan kenaikan laba bersih yang 2025, posting sharply higher net profit, broadly delivering
signifikan. Selain itu, Perseroan berhasil memenuhi komitmen production commitments and domestic market
produksi dan kewajiban pemenuhan pasar domestik, serta obligations and completing significant acquisitions that
menuntaskan akuisisi strategis yang menjadi strategi spearhead its diversification strategy. Through disciplined
diversifikasi Perseroan. Melalui pengelolaan biaya yang cost management, strategic planning and purposeful
disiplin, perencanaan strategis, dan transformasi yang terarah, transformation, Bumi Resources has strengthened its
Bumi Resources telah memperkuat posisi untuk memberikan position to deliver long-term value for all stakeholders.
nilai berkelanjutan bagi para pemangku kepentingan.
Pencapaian 2025 ini diraih di tengah kondisi yang penuh The achievements of 2025 were delivered against a
tantangan, dari penurunan harga batubara akibat sometimes challenging backdrop, with coal prices lower
kelebihan pasokan, meningkatnya ketegangan geopolitik, amid oversupply, geopolitical tensions surging and
serta perubahan regulasi yang memengaruhi lingkungan regulatory changes affecting the operating environment.
operasional. Berdasarkan proyeksi IMF, pertumbuhan At the same time, global growth was stable at 3.4% in
ekonomi dunia stabil di angka 3,4% pada 2025 dari 3,3% pada 2025 from 3.3% in 2024, according to the International
2024. Namun, Indonesia menunjukkan resiliensi yang baik Monetary Fund. Indonesia, however, proved more resilient
dengan pertumbuhan sebesar 5,11% dibandingkan 5,03% than some other countries, posting 5.11% growth versus
pada 2024, meskipun ada sedikit pelemahan nilai tukar 5.03% in 2024, though rupiah weakness and unexpected
rupiah dan pemangkasan suku bunga yang tidak terduga. interest rate cuts triggered concerns.
Pada 2025, produksi batubara nasional turun menjadi By 2025, national coal production had fallen to 790
790 juta metrik ton, namun masih melampaui target million metric tons, yet it still exceeded the government’s
pemerintah. Meski ekspor melemah, terutama ke target. Although exports declined, particularly to China
Tiongkok dan India, Bumi Resources tetap menjaga and India, Bumi Resources maintained revenue visibility
visibilitas pendapatan melalui efisiensi dan kontrak through operational efficiency and long-term contracts
jangka panjang dengan pasar Asia. with Asian markets.
PENILAIAN ATAS KINERJA DIREKSI ASSESSMENT OF THE PERFORMANCE OF
THE BOARD OF DIRECTORS
Kami memberikan apresiasi atas kinerja Direksi sepanjang We commend the performance of the Directors in
2025 atas keberhasilannya dalam mengelola operasional 2025 – for their successful management of day-
harian maupun langkah diversifikasi yang terencana ke to-day operations and for the carefully considered
sektor mineral strategis dan mineral kritis di Australia dan diversification into strategic and critical minerals in
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LAPORAN
DEWAN KOMISARIS
Report from the Board of Commissioners
Indonesia. Tahun ini menjadi cerminan dari disiplin dan Australia and in Indonesia. The year was defined by
transformasi yang terarah. Kualitas manajemen benar- discipline and purposeful transformation. It tested the
benar teruji, dan saya bangga menyatakan bahwa quality of our management, and I am proud to say that
Direksi berhasil melampaui tantangan tersebut dengan our Directors rose to that test. They delivered sound
memberikan kinerja yang solid, peningkatan operasional performance, operational and financial improvements,
dan finansial, serta diversifikasi yang akan menciptakan and diversification that will create lasting value for all
nilai berkelanjutan bagi seluruh pemangku kepentingan. stakeholders.
Kami menyambut baik langkah awal Direksi untuk We are delighted with the significant headstart the
melakukan diversifikasi, sebuah strategi untuk memperluas Directors have made in Bumi’s diversification, a deliberate
cakupan bisnis Perseroan selain batubara. Kini, Direksi strategy to expand beyond coal. The Directors are
tengah mengarahkan proses integrasi atas akuisisi now carefully steering a smooth integration of our two
dua perusahaan pertambangan tembaga dan emas Australian copper and gold purchases, 100% of copper
di Australia, yaitu Wolfram Limited dengan kepemilikan and gold miner Wolfram Limited and 64.98% of Jubilee
saham 100%, dan Jubilee Metals Limited sebesar 64,98% Metals Limited. We are also pleased with the decision to
saham. Kami juga mendukung akuisisi 45% saham Laman purchase 45% of Laman Mining, a bauxite miner in West
Mining, perusahaan tambang bauksit di Kalimantan Barat, Kalimantan, Indonesia; the transaction is ongoing.
yang proses transaksinya masih berjalan.
Akuisisi tersebut merupakan langkah signifikan dan These are highly significant acquisitions and one of the
salah satu keputusan paling monumental dalam sejarah most strategically defining moves Bumi Resources has
Bumi Resources. Akuisisi di Australia akan mengurangi made in its recent history. The Australian acquisitions
ketergantungan Perseroan pada komoditas tunggal, reduce Bumi Resources’ dependence on a single
sekaligus membuka eksposur terhadap logam yang commodity, building exposure to metals that are central
krusial bagi transisi energi global dan permintaan to the global energy transition and industrial demand.
industri. Langkah ini mengubah komposisi portofolio They meaningfully alter the composition of our portfolio
dan profil risiko Perseroan secara fundamental, serta and our overall risk profile, and strengthen our position
memperkuat posisi kami di mata investor internasional. with international investors. We also commend the
Kami juga mengapresiasi Direksi atas penerbitan obligasi Directors for the sustainable bond issuances, which are
berkelanjutan untuk membiayai akuisisi Jubilee Metals financing the Jubilee Metals and Laman Mining purchases
dan Laman Mining, serta fasilitas pinjaman bagi Wolfram. and a loan facility for Wolfram.
Direksi terus mengawasi produksi batubara sepanjang The Directors oversaw solid coal production in 2025,
2025, meskipun sedikit di bawah target yang direncanakan although slightly below plan, due to heavy rainfall in the first
akibat curah hujan yang tinggi di triwulan pertama, quarter, some market volatility, the evolving government
volatilitas pasar, perubahan regulasi pemerintah, dan regulations and the ongoing energy transition. We also
dinamika transisi energi. Kami juga mengapresiasi langkah commend additional significant actions the Directors
strategis lain dari Direksi untuk memperkuat posisi jangka carried out to strengthen our long-term position, namely
panjang Perseroan, khususnya dalam meningkatkan tata improving our corporate governance, financial structure
kelola perusahaan, struktur finansial, dan transparansi. and transparency.
Kami mencatat penguatan kinerja saham sejak akhir We note the stronger share performance from the end
triwulan ketiga 2025. Hal ini bukan hanya didorong of the third quarter 2025 onwards. This is due in part
oleh membaiknya sentimen pasar terhadap saham- to improved market sentiment towards energy and
saham sektor energi dan batubara, namun juga oleh coal stocks, but also to Bumi’s bond issuance and the
penerbitan obligasi Bumi serta rampungnya kedua completion of the two Australian acquisitions. These
akuisisi di Australia. Pasar merespons positif berbagai developments were seen as positive by the market, as they
perkembangan ini sebagai cerminan upaya kami dalam reflected our efforts to strengthen our financial structure
memperkuat struktur finansial dan diversifikasi bisnis. and business diversification footprint. Combined with
Didukung komunikasi yang transparan terkait operasional clearer communication on operations and strategy, these
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dan strategi, berbagai faktor ini turut meningkatkan factors helped boost investor confidence and supported
kepercayaan investor serta mendorong momentum the positive share price momentum.
positif pada harga saham Perseroan.
Kami mengapresiasi komitmen Direksi dalam We appreciate the Directors’ unwavering commitment to
menerapkan praktik bisnis yang baik sesuai arahan implementing sound business practices in accordance
pemegang saham, guna memberikan nilai maksimal with shareholder directions in order to provide maximum
bagi seluruh pemangku kepentingan. value to all stakeholders.
PENGAWASAN TERHADAP PERUMUSAN OVERSIGHT OF STRATEGY FORMULATION
DAN PELAKSANAAN STRATEGI AND EXECUTION
Sepanjang 2025, Dewan Komisaris melakukan In 2025, the Commissioners exercised careful oversight
pengawasan ketat terhadap pelaksanaan strategi dan of the Company’s execution of strategy execution and
kinerja Perseroan. Di bawah pengawasan kami, Direksi its performance. Under the Commissioners oversight,
memastikan kelancaran operasional tambang untuk the Directors ensured the smooth running of mining
mencapai target produksi, sembari terus meningkatkan operations to deliver broadly on-target output, while
efisiensi biaya di tengah berbagai tantangan. Direksi ably progressing cost and operating efficiencies amid
berhasil meningkatkan pendapatan dan mengurangi the year’s challenges. The Directors delivered increasing
biaya pendapatan, serta meraih peningkatan laba bersih revenues and a reduced cost of revenue, and a net profit
yang signifikan sebesar 35,7%. up a significant 35.7%.
PENGAWASAN TERHADAP DIREKSI SUPERVISING THE BOARD OF DIRECTORS
Dewan Komisaris memberikan arahan dan pengawasan The Board of Commissioners provided guidance and
kepada Direksi dalam menyusun serta menerapkan oversight to the Directors, as they led the Company in
strategi Perseroan. Struktur tata kelola yang kolaboratif developing and implementing strategy. The strength of
menjadi salah satu faktor kunci yang mendukung kinerja our collaborative governance structure was a key enabler
Perseroan pada 2025. of the Company’s performance in 2025.
Dewan Komisaris dan Direksi mengadakan rapat bersama The Board of Commissioners and the Board of Directors
secara triwulanan sepanjang 2025, sesuai dengan held quarterly meetings throughout 2025, in accordance
praktik tata kelola perusahaan yang baik dan kerangka with good corporate governance practice and the
tata kelola internal Perseroan. Rapat-rapat tersebut Company’s internal governance framework. The meetings
dimanfaatkan untuk mengkaji hasil kinerja triwulanan, were used to review quarterly performance results, plans
rencana kerja, dan anggaran. and budgets.
Selain itu, Dewan Komisaris dan Direksi juga mengadakan In addition, the two Boards met on an ad-hoc basis as
pertemuan insidentil sesuai kebutuhan, terutama terkait required, particularly in connection with the Wolfram and
akuisisi Wolfram dan Jubilee serta penerbitan obligasi. Jubilee acquisitions and the bond issuance. Our frequent
Komunikasi yang rutin terjalin memastikan kami selaras conversations ensure that the Boards are always closely
dengan Direksi, sehingga setiap keputusan penting dapat aligned and material decisions are made with adequate
diambil dengan pengawasan dan uji tuntas yang memadai. oversight and due diligence.
PROSPEK USAHA BUSINESS PROSPECTS
Dewan Komisaris tetap meyakini prospek bisnis The Commissioners remain confident in the Company’s
Perseroan dalam jangka pendek, menengah, maupun business prospects, in the short, medium and long term.
panjang. Perseroan memiliki Direksi yang cakap, memiliki The Company is ably led by the Board of Directors, has
strategi yang solid, serta kemampuan dan dorongan a sound strategy in place, and the ability and drive
melaksanakannya. Langkah diversifikasi menambah to execute it. The diversification adds a new layer to
dimensi baru pada prospek Perseroan, sekaligus the Company’s outlook, improving the quality and
meningkatkan kualitas dan keberlanjutan pendapatan. sustainability of our earnings.
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LAPORAN
DEWAN KOMISARIS
Report from the Board of Commissioners
Bersama, kami sedang membangun Perseroan yang Together, we are building a Company that is resilient
tangguh dalam berbagai siklus, semakin terdiversifikasi, across cycles, increasingly diversified and structured to
dan terstruktur guna menciptakan nilai berkelanjutan create durable value for all stakeholders.
bagi pemangku kepentingan.
Langkah-langkah yang diambil pada 2025, mulai dari The steps taken in 2025, from our corporate governance
peningkatan tata kelola perusahaan, akuisisi strategis, enhancements to our strategic acquisitions and
hingga perbaikan struktur permodalan, merupakan improved capital structure, are all part of a positive arc
bagian dari transformasi yang positif. Kami meyakini era of transformation. I am confident that the best of Bumi
terbaik Bumi Resources akan hadir di masa mendatang. Resources is ahead of us.
PENERAPAN TATA KELOLA YANG BAIK IMPLEMENTING GOOD GOVERNANCE
Kami menyampaikan apresiasi kepada Direksi atas We would like to express our appreciation to the Board
konsistensi dan komitmennya dalam mempertahankan, of Directors for its consistency and commitment to
menerapkan, serta terus meningkatkan praktik Tata Kelola maintaining, implementing, and continuously improving
Perusahaan yang Baik (Good Corporate Governance/ Good Corporate Governance (GCG) practices in all
GCG) di seluruh aspek pengelolaan Perseroan. Sepanjang aspects of the Company’s management. Throughout 2025,
tahun 2025, Direksi memastikan bahwa setiap proses the Board of Directors ensured that every decision-making
pengambilan keputusan dilakukan secara transparan, process was conducted transparently, in a structured
terstruktur, dan berlandaskan prinsip kehati‑hatian, dengan manner, and based on the principle of prudence, taking
mempertimbangkan kajian yang komprehensif atas risiko, into account a comprehensive assessment of risks,
kepatuhan, dan dampak jangka panjang bagi Perseroan. compliance, and long-term impacts on the Company.
Dewan Komisaris senantiasa terlibat aktif dalam The Board of Commissioners remains actively involved in
menjalankan fungsi pengawasan serta memberikan performing its oversight functions and providing support
dukungan terhadap keputusan‑keputusan strategis for strategic decisions that have undergone a thorough
yang telah melalui proses kajian yang memadai dan review process and are aligned with the long-term
selaras dengan kepentingan jangka panjang Perseroan interests of the Company and its stakeholders. These
serta pemangku kepentingan. Berbagai penguatan tata various improvements in corporate governance and the
kelola dan kualitas pengambilan keputusan tersebut quality of decision-making have contributed to increased
turut berkontribusi pada peningkatan kepercayaan market confidence, as reflected in the improvement in
pasar, yang terefleksi dalam perbaikan kinerja saham the Company’s stock performance in the fourth quarter
Perseroan pada triwulan keempat 2025. of 2025.
Kami juga dengan bangga melaporkan bahwa sepanjang We are also proud to report that throughout 2025, there
tahun 2025 tidak terdapat pelanggaran, kasus hukum, were no violations, legal cases, or incidents involving
maupun insiden yang melibatkan anggota manajemen members of management or employees, including acts
atau karyawan, termasuk praktik korupsi, suap, atau of corruption, bribery, or other forms of integrity violations.
bentuk pelanggaran integritas lainnya. Selain itu, tidak Furthermore, no reports or findings of violations of the
terdapat laporan maupun temuan pelanggaran Kode Code of Ethics were identified through the Company’s
Etik yang teridentifikasi melalui mekanisme pelaporan internal reporting mechanisms.
internal Perseroan.
Selain itu, peran Komite Remunerasi dan Nominasi, Komite In addition, the Remuneration and Nomination Committee,
Audit, serta Komite Manajemen Risiko tetap menjadi pilar the Audit Committee, and the Risk Management
penting dalam memastikan efektivitas penerapan tata Committee remain key pillars in ensuring the effective
kelola dan pengawasan. Dengan dukungan Sekretaris implementation of corporate governance and oversight.
Perusahaan dan fungsi Audit Internal, komite‑komite With the support of the Corporate Secretary and the
tersebut berkontribusi dalam menempatkan Perseroan Internal Audit function, these committees contribute
pada jalur pertumbuhan yang berkelanjutan, to placing the Company on a path of sustainable,
bertanggung jawab, dan terdiversifikasi. responsible, and diversified growth.
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PERUBAHAN KOMPOSISI DEWAN CHANGES IN COMPOSITION OF THE
KOMISARIS BOARD OF COMMISSIONERS
Bapak Jingping Ma mengundurkan diri dari jabatannya Mr Jingping Ma stepped down as Commissioner with effect
sebagai Komisaris. Pengunduran dirinya telah diterima oleh since his resignation was approved by the shareholders in
pemegang saham dalam RUPSLB pada 19 November 2025. the EGMS held on November 19, 2025. To the date of issue
Dengan demikian, per tanggal laporan tahunan ini diterbitkan, of this annual report, the composition of the Board of
susunan Dewan Komisaris adalah sebagai berikut: Commissioners was as follows:
Nama
Jabatan Position
Name
Presiden Komisaris dan Komisaris Independen Sharif Cicip Sutardjo President Commissioner and Independent Commissioner
Komisaris Independen Anton Setianto Soedarsono Independent Commissioner
Komisaris Independen Kanaka Puradiredja Independent Commissioner
Komisaris Independen Y.A. Didik Cahyanto Independent Commissioner
Komisaris Independen Anggawira Independent Commissioner
Komisaris Adhika Andrayudha Bakrie Commissioner
Komisaris Thomas Myer Kearney Commissioner
PENUTUP CLOSING
Pada akhirnya, kinerja 2025 merupakan bukti nyata Ultimately, our 2025 performance is a testament to the
bahwa Bumi Resources telah semakin matang, baik fact that Bumi Resources has matured operationally,
secara operasional, finansial, maupun strategis. Kami financially and strategically. We are building a more
tengah membangun perusahaan yang lebih tangguh resilient and diversified enterprise, and I believe the fresh
dan terdiversifikasi, serta meyakini bahwa landasan yang foundations we laid in 2025 will create lasting value for our
kita letakkan pada 2025 akan menciptakan nilai jangka shareholders, employees and all stakeholders.
panjang bagi pemegang saham, karyawan, dan seluruh
pemangku kepentingan.
Kami mengucapkan terima kasih kepada seluruh We thank our stakeholders – shareholders, contractors
pemangku kepentingan, termasuk pemegang saham, and vendors, the communities in which we operate and
kontraktor dan mitra usaha, masyarakat sekitar, serta the Government of Indonesia – for their ongoing support
Pemerintah Indonesia, atas dukungannya sepanjang in 2025. We thank the Directors for their dedication in
2025. Kami mengapresiasi dedikasi Direksi dalam successfully navigating an uncertain environment and
menavigasi ketidakpastian situasi serta menetapkan clearly setting our course to deliver long-term value. We
arah yang jelas untuk menciptakan nilai jangka panjang. wish everyone a happy, healthy and prosperous 2026.
Semoga kita semua senantiasa diberikan kebahagiaan,
kesehatan, dan kemakmuran di tahun 2026.
Atas Nama Dewan Komisaris,
On Behalf of the Board of Commissioners,
Sharif Cicip Sutardjo
Presiden Komisaris dan Komisaris Independen
President Commissioner and Independent Commissioner
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DEWAN
KOMISARIS
The Board of Commissioners
Sharif Cicip
Sutardjo
Presiden Komisaris dan
Komisaris Independen
President Commissioner and
Independent Commissioner
Y.A. Didik Anggawira
Cahyanto Komisaris Independen
Independent Commissioner
Komisaris Independen
Independent Commissioner
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Anton Setianto Kanaka
Soedarsono Puradiredja
Komisaris Independen Komisaris Independen
Independent Commissioner Independent Commissioner
Adhika Andrayudha Thomas Myer
Bakrie Kearney
Komisaris Komisaris
Commissioner Commissioner
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis
Pendukung
dan Pembahasan
Bisnis Manajemen
Analisis dan Pembahasan Manajemen
Performance Highlight Management Report Company Profile Management
Business Support
Discussion and
Management
Analysis Discussion and Analysis
LAPORAN
DIREKSI
Report from the Board of Directors
Adika Nuraga Bakrie
Presiden Direktur
President Director
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“
Dalam jangka menengah, integrasi akuisisi Wolfram, Jubilee Metals,
dan Laman Mining, serta optimalisasi berkelanjutan dari operasional
batubara di Indonesia, memposisikan kami untuk meningkatkan
kualitas dan keberlanjutan pendapatan.
In the medium term, the integration of our Wolfram, Jubilee Metals
and Laman Mining acquisitions and the continued optimization of our
Indonesian coal operations position us to improve both the quality and
sustainability of our earnings.
“
Pemegang Saham yang Terhormat,
Dear Shareholders,
Bumi Resources dengan bangga melaporkan kinerja yang Bumi Resources is pleased to report another strong
solid pada tahun ini, di mana kami berhasil menavigasi year, in which we successfully navigated a dynamic
dinamika pasar global dan domestik, dengan realisasi global and domestic market while meeting production
produksi sejalan dengan target dan mencatatkan targets and delivering meaningful growth in net profit.
kenaikan laba bersih yang signifikan. Kami berhasil We implemented our clearly stated intention to diversify
merealisasikan langkah diversifikasi ke sektor mineral into strategic and critical minerals, strengthening our
strategis dan vital, memperkuat masa depan Perseroan future with three acquisitions, and took meaningful steps
melalui tiga akuisisi, serta mengambil langkah-langkah to improve our corporate governance, financial structure
nyata dalam penerapan tata kelola perusahaan, struktur and transparency. Overall, 2025 was a year in which we
finansial, dan transparansi. Secara keseluruhan, 2025 demonstrated our strength, resilience and determination,
merupakan momentum bagi kami untuk menunjukkan positioning the Company to adapt to an evolving global
kekuatan, ketahanan, dan determinasi Perseroan dalam landscape and shifting market dynamics.
beradaptasi dengan perubahan kondisi global dan
dinamika pasar.
TINJAUAN EKONOMI DAN INDUSTRI ECONOMIC AND INDUSTRY VIEW
Tahun 2025 membawa perlambatan pertumbuhan The year 2025 brought moderating global economic
ekonomi global, ketidakpastian geopolitik yang berlanjut, growth, continued geopolitical uncertainties and
serta tren penurunan harga energi pada umumnya. Harga continuing moderation of energy prices in general.
batubara termal melanjutkan tren koreksi, dipengaruhi Thermal coal prices continued to be corrected, driven by
oleh tren penurunan harga energi global, peningkatan lower global energy prices, rising supply, and moderating
pasokan, serta moderasi permintaan dari pasar Asia di demand from Asian markets amid the energy transition.
tengah transisi energi. Tekanan terhadap harga semakin They were further pressured by oversupply and subdued
diperkuat oleh kelebihan pasokan dan sentimen pasar market sentiment, with major consumers becoming more
yang cenderung melemah, di mana negara-negara cautious in their procurement.
konsumen utama menjadi lebih berhati-hati melakukan
pengadaan.
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LAPORAN
DIREKSI
Report from the Board of Directors
Peningkatan produksi domestik di Tiongkok dan India Increased domestic production in China and India was one
menjadi salah satu faktor yang memengaruhi kinerja factor impacting Indonesia’s coal export performance.
ekspor batubara Indonesia. Namun demikian, Bumi Nevertheless, Bumi Resources continues to maintain
Resources tetap menjaga stabilitas penjualan melalui sales stability through long-term contract support and
dukungan kontrak jangka panjang serta peningkatan increased sales volume to other Asian markets. Generally,
volume penjualan ke pasar Asia lainnya. Secara umum, coal demand in key Asian markets remained relatively
permintaan batubara di pasar Asia tetap relatif tinggi, resilient, supported by ongoing electricity demand and
ditopang permintaan energi listrik yang terus tumbuh energy security considerations.
dan pertimbangan ketahanan energi.
Secara keseluruhan, produksi batubara Indonesia turun Overall, Indonesia’s coal production dipped to 790
menjadi 790 juta metrik ton pada 2025 dibandingkan 836 million mt in 2025 versus 836 million mt in 2024 and a
juta metrik ton pada 2024, namun masih melampaui target government target of 740 million mt. Bumi’s output rose
pemerintah 740 juta metrik ton. Volume produksi Bumi slightly to 74.8 million mt versus 74.7 million mt in 2024.
meningkat tipis menjadi 74,8 juta metrik ton dibandingkan This achievement is broadly in line with the target range
74,7 juta metrik ton pada 2024. Capaian ini berada pada set for 2025. Amidst the dynamics of domestic regulations,
kisaran target yang ditetapkan untuk tahun 2025. Di tengah the Company continued to strengthen cost and cash
dinamika regulasi domestik, Perseroan terus memperkuat flow management through increased efficiency, while
pengelolaan biaya dan arus kas melalui peningkatan maintaining compliance with all industry regulations and
efisiensi, sembari menjaga kepatuhan terhadap seluruh standards.
ketentuan dan standar industri.
STRATEGI DAN IMPLEMENTASI 2025 2025 STRATEGY AND IMPLEMENTATION
Strategi Bumi merupakan kerangka kerja yang dibentuk Bumi’s strategy is a living framework shaped by continuous
melalui dialog berkesinambungan antara Direksi dialogue between the Directors and Commissioners. It is
dan Dewan Komisaris. Strategi ini berlandaskan data informed by operational data, market intelligence and
operasional, intelijen pasar, dan perkembangan regulasi, regulatory developments, and is reviewed regularly.
serta dikaji secara berkala. Kami memantau progres We monitor production progress, cost performance and
produksi, kinerja biaya dan penjualan terhadap target, sales against our targets, and recalibrate priorities and
serta melakukan rekalibrasi prioritas dan memperkuat reinforce the necessary efficiency measures.
langkah-langkah efisiensi yang diperlukan.
Direksi berhasil menerjemahkan rencana kerja dan The Directors successfully translated the approved work
anggaran biaya (RKAB) yang telah disetujui menjadi plan and budget (RKAB) into operational priorities and
prioritas dan rencana operasional bagi KPC dan Arutmin. plans for KPC and Arutmin. For 2025, we targeted overall
Pada 2025, kami menargetkan total produksi batubara production of 78 to 80 million mt of coal, comprising
sebesar 78 hingga 80 juta metrik ton, yang terdiri dari approximately 55 million mt from KPC and 25 million mt
sekitar 55 juta metrik ton dari KPC dan 25 juta metrik ton from Arutmin. We also committed to maintaining a low
dari Arutmin. Kami juga berkomitmen menjaga nisbah stripping ratio, reducing fuel consumption and shortening
pengupasan (stripping ratio) yang rendah, mengurangi the hauling distance for overburden.
konsumsi bahan bakar, dan memperpendek jarak angkut
lapisan penutup (overburden).
Pada awal 2025, kami menyampaikan rencana untuk Early in 2025, we signaled our intention to diversify beyond
melakukan diversifikasi di luar batubara termal ke thermal coal into strategic and critical minerals – to
arah mineral strategis dan vital. Langkah ini bertujuan build corporate resilience, strengthen our standing with
membangun resiliensi perusahaan, memperkuat posisi investors and open us up to a broader investor base. This
di mata investor, serta memperluas basis investor. was a deliberate and long-considered strategic intent to
Ini merupakan rencana strategis guna mengurangi reduce Bumi Resources’ dependence on one commodity
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ketergantungan Bumi Resources pada komoditas and to build exposure to metals that are central to the
tunggal, sekaligus membangun eksposur terhadap energy transition and preserving industry demand growth.
logam-logam yang menjadi inti dari transisi energi dan
menjaga pertumbuhan permintaan dalam industri.
KINERJA TAHUN 2025 PERFORMANCE IN 2025
Kinerja Operasional dan Keuangan Operational and Financial Performance
Selama 2025, volume penjualan batubara Bumi tercatat In 2025, Bumi’s coal sales came to 74.7 million mt, dipping
74,7 juta mt, turun 2% dari 75,8 juta mt pada 2024. Seiring 2% versus 75.8 million mt in 2024. In line with the downward
tren penurunan harga batubara global, harga rata-rata trend in global coal prices, Bumi’s average FOB prices
FOB Bumi adalah US$59,7/t dibandingkan US$71,8/t pada were $59.7/t versus US$71.8/t in 2024.
2024.
Volume produksi meningkat tipis sebesar 0,2% menjadi Production volume increased slightly by 0.2% to 74.8
74,8 juta mt pada 2025, dibandingkan 74,7 juta mt pada million mt in 2025, compared to 74.7 million mt in 2024,
2024, dan secara umum masih berada dalam kisaran and in general, remained within Bumi’s 2025 production
target produksi Bumi untuk tahun 2025. Dengan produksi target range. KPC produced 53.5 MT and Arutmin 21.3 MT.
KPC mencapai 53.5MT dan Arutmin 21.3MT. Capaian ini This achievement was made amidst external challenges,
diraih di tengah tantangan eksternal, termasuk curah including heavy rainfall that impacted mining activities in
hujan tinggi yang memengaruhi aktivitas penambangan the first quarter, market volatility, government regulatory
pada triwulan pertama, volatilitas pasar, dinamika regulasi dynamics, and the ongoing global energy transition.
pemerintah, serta berlanjutnya transisi energi global.
Biaya produksi turun menjadi US$41,3/ton dari US$46,6/ Production costs fell to US$41.3/mt from US$46.6/mt in
ton pada 2024, didorong penurunan harga bahan bakar di 2024, due to lower fuel prices in Indonesia and a lower
Indonesia dan stripping ratio yang lebih rendah. Stripping stripping ratio. The stripping ratio fell to 8 times from 8.7
ratio turun menjadi 8 kali dari 8,7 kali pada 2024, dengan times in 2024, with overburden removal down 8% at 596.2
volume pemindahan overburden berkurang 8% menjadi mbcm versus 650 mbcm in 2024.
596,2 juta bcm dari 650 juta bcm pada 2024.
Pemenuhan pasar domestik tetap terjaga dengan Domestic market fulfillment remained strong, contributing
kontribusi 29,8%, sementara ekspor menyumbang 70,2% 29.8%, while exports accounted for the remaining 70.2%
dari total penjualan, mencerminkan diversifikasi pasar of total sales, reflecting solid market diversification, with
yang solid, dengan meningkatnya permintaan dari Korea, stronger demand from Korea, Philippines, Vietnam and
Filipina, Vietnam, dan Bangladesh yang mengimbangi Bangladesh offsetting lower deliveries to China and India.
penurunan pengiriman ke Tiongkok dan India.
Berkat peningkatan efisiensi dan pengelolaan biaya Thanks to efficiency gains and disciplined cost
yang ketat, Perseroan berhasil melampaui tantangan management, the Company overcame the softer market
pasar yang melemah dan membukukan kenaikan laba to achieve a 35.7% increase in net profit to US$122.3 million
bersih 35,7% menjadi US$122,3 juta dari US$90,1 juta. Laba from US$90.1 million. The annual profit attributable to
tahun berjalan yang dapat diatribusikan kepada pemilik owners of the parent company rose 20.1% to US$81.0 million
entitas induk meningkat 20,1% menjadi US$81,0 juta dari from US$67.5 million. We maintained positive operational
US$67,5 juta. Kami menjaga profitabilitas operasional profitability and continued to generate cashflow sufficient
yang positif dan terus menghasilkan arus kas yang cukup to support our operational commitments and strategic
untuk mendukung komitmen operasional serta investasi investments.
strategis kami.
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LAPORAN
DIREKSI
Report from the Board of Directors
Pada akhir 2025, cadangan batubara Bumi Resources By the end of 2025, Bumi Resources’ coal reserves stood
tercatat sebesar 2,4 miliar metrik ton. Cadangan tersebut at 2.4 billion metric tons, comprising 659 mt at KPC, 327
terdiri atas 659 mt di KPC, 327 mt di Arutmin, serta 1.434 mt mt at Arutmin, and 1,434 mt at Pendopo, South Sumatra.
di Pendopo, Sumatera Selatan. Dengan basis cadangan With this reserve base, the Company has long-term mine
ini, Perseroan memiliki visibilitas umur tambang jangka life visibility, supporting sustainable operations at current
panjang yang mendukung keberlanjutan operasi annual production levels. Furthermore, Bumi Resources
pada tingkat produksi tahunan saat ini. Selain itu, Bumi also has coal resources of 6.8 billion metric tons, reflecting
Resources juga memiliki sumber daya batubara sebesar potential for long-term development.
6,8 miliar metrik ton, yang mencerminkan potensi
pengembangan jangka panjang ke depan.
AKUISISI ACQUISITIONS
Kami berhasil memulai langkah diversifikasi dengan dua We successfully began our diversification with two
akuisisi, yakni kepemilikan 100% atas pertambangan acquisitions, 100% of copper and gold miner Wolfram
tembaga dan emas Wolfram Limited, serta 64,98% atas Limited and 64.98% of Jubilee Metals Limited, which
Jubilee Metals Limited yang memiliki aset pertambangan holds gold mining sites in Queensland, Australia. We are
emas di Queensland, Australia. Proses integrasi keduanya progressing well with the integration of both, working
berjalan dengan baik, di mana kami bekerja sama erat closely with their operational teams to align governance
dengan tim operasional masing-masing perusahaan frameworks, reporting structures and operational
untuk menyelaraskan kerangka tata kelola, struktur standards.
pelaporan, dan standar operasional.
Wolfram telah memulai penambangan pada April 2026 Wolfram began mining in April 2026, and we estimate
dan kami memperkirakan Wolfram akan memproduksi that it will produce 12,000 to 15,000 metric tons of
12.000 hingga 15.000 ton setara tembaga pada 2026. copper equivalent in 2026. Jubilee Metals is projected
Jubilee Metals diproyeksikan memulai produksi for production to begin in Q4 2026. The acquisitions will
pada triwulan keempat 2026. Kedua akuisisi ini akan contribute meaningfully to Bumi Resources’ long-term
memberikan kontribusi yang berarti bagi kinerja jangka performance in the coming year.
panjang Bumi Resources di tahun depan.
Kami juga tengah dalam proses mengakuisisi 45% saham We are also in the process of acquiring 45% of bauxite
Laman Mining, perusahaan penambang bauksit, senilai miner Laman Mining for US$59.1 million. In 2025 we settled
US$59,1 juta. Pada 2025, kami telah menyelesaikan payment for the first phase to the amount of US$20 million,
pembayaran tahap I sebesar US$20 juta, dan apabila and providing conditions are met, will pay the remaining
seluruh persyaratan terpenuhi, sisa pembayaran US$39,1 US$39.1 million by 30 October 2026.
juta akan dilunasi paling lambat 30 Oktober 2026.
KUASI REORGANISASI QUASI REORGANIZATION
Pada Juni 2025, para pemegang saham menyetujui In June 2025, shareholders approved Bumi Resources’
kuasi reorganisasi Bumi, yang memungkinkan kami quasi reorganization, allowing us to reset our balance
melakukan penataan ulang neraca keuangan dengan sheet by addressing the accumulated deficit. This quasi-
menyelesaikan akumulasi defisit yang ada. Kuasi reorganization has had a real positive impact, particularly
Reorganisasi ini telah memberikan dampak positif yang in expanding the Company’s access to the capital
nyata, khususnya dalam memperluas akses Perseroan market, as reflected in the issuance of BUMI I Sustainable
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ke pasar modal, yang tercermin dari penerbitan Obligasi bond phase I to phase III in 2025. An improved perception
Berkelanjutan BUMI I tahap I sampai tahap III pada of Bumi from institutional investors and creditors will
tahun 2025. Perbaikan persepsi investor institusi dan translate into a lower cost of capital and more diverse
kreditor terhadap Bumi akan berdampak pada biaya funding options, essential as we pursue our growth and
modal yang lebih rendah serta pilihan pendanaan yang diversification agenda.
lebih beragam—hal ini sangat krusial dalam upaya kami
mengejar agenda pertumbuhan dan diversifikasi.
AKSI KORPORASI CORPORATE ACTIONS
Pada 2025, Perseroan menerbitkan Obligasi Berkelanjutan In 2025, in addition to our acquisitions, we issued rupiah
berdenominasi rupiah, dengan total perolehan dana sustainable bond bonds, raising Rp1,851,610,000,000 used
Rp1.851.610.000.000 yang digunakan untuk membiayai to finance some of the Company’s strategic steps to
sejumlah langkah strategis Perseroan dalam memperluas expand and diversify its business portfolio, including the
dan mendiversifikasi portofolio bisnis, termasuk akuisisi acquisitions of Wolfram Limited, Jubilee Metals Limited,
Wolfram Limited, Jubilee Metals Limited, dan PT Laman and PT Laman Mining. All corporate actions were taken
Mining. Seluruh aksi korporasi tersebut dilaksanakan in compliance with regulatory provisions and have met
sesuai dengan peraturan perundang‑undangan yang good corporate governance standards.
berlaku dan standar tata kelola perusahaan yang baik.
PENGELOLAAN TANTANGAN TACKLING CHALLENGES
Tantangan yang paling signifikan pada 2025 adalah The most significant challenge we faced in 2025 were
penurunan harga batubara. Harga tertekan oleh the lower coal prices. Prices were pushed downwards by
kelebihan pasokan pasar, timbulnya energi alternatif, market oversupply, the emergence of alternative energy
serta melemahnya sentimen. Kondisi ini membebani sources, and softening sentiment. This pressured revenue
pendapatan dan margin di seluruh industri, namun kami and margins across the industry, but we successfully
berhasil mengatasinya dengan meningkatkan fokus managed this with heightened focus on cost discipline
pada disiplin biaya dan efisiensi produksi. Hasilnya, kami and production efficiency. As a result, we maintained
mampu menjaga profitabilitas operasional yang positif positive operational profitability and delivered sharply
dan membukukan kenaikan laba bersih yang signifikan. higher net profit.
Kebijakan pemerintah terus memainkan peran penting Government policies continued to play a significant role
dalam membentuk dinamika industri serta memengaruhi in shaping industry dynamics and influencing the cost
struktur biaya dan profil pendapatan produsen batubara. structure and revenue profile of coal producers. The
Perubahan skema royalti, penetapan harga ekspor, dan changes in royalties and export pricing and proceeds
ketentuan devisa hasil ekspor menambah kompleksitas added complexity to cost management and cash flow
manajemen biaya dan perencanaan arus kas, yang planning, calling for a prudent approach to optimizing
menuntut pendekatan prudensial guna mengoptimalkan production and sales. Our operational, legal and finance
produksi dan penjualan. Tim operasional, hukum, dan teams ably met this challenge, as demonstrated by our
keuangan kami berhasil menjawab tantangan ini dengan strong financial results.
sangat baik, sebagaimana tercermin dalam hasil
keuangan kami yang kuat.
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LAPORAN
DIREKSI
Report from the Board of Directors
PROSPEK USAHA DAN PANDUAN KINERJA BUSINESS PROSPECTS AND GUIDANCE
Prospek bisnis kami tetap positif dalam jangka pendek, Our business prospects remain positive in the short,
menengah, maupun panjang, ditopang oleh langkah- medium and long term, supported by the significant
langkah dan perbaikan signifikan yang dicapai Perseroan steps and improvements the Company made in 2025 –
pada 2025, yakni peningkatan tata kelola perusahaan, namely corporate governance enhancements, strategic
akuisisi strategis, dan perbaikan struktur permodalan. acquisitions and the improved capital structure.
Dalam jangka pendek, permintaan batubara di Asia tetap In the short term, coal demand in Asia will remain solid,
solid didukung oleh kebutuhan ketahanan energi serta driven by the need for energy security and the operational
kondisi operasional pembangkit listrik di negara‑negara conditions of power plants in developing countries. In this
berkembang. Dalam konteks tersebut, Perseroan context, the Company foresees a favorable market outlook
memandang prospek pasar tetap kondusif bagi produsen for producers with large production scales and efficient
dengan skala produksi besar dan struktur biaya yang cost structures, such as Bumi Resources. Although coal
efisien seperti Bumi Resources. Meskipun harga batubara prices are expected to remain at more moderate levels
diperkirakan berada pada level yang lebih moderat compared to the previous period, the Company’s focus on
dibandingkan periode sebelumnya, fokus Perseroan operational efficiency is expected to support sustainable
pada efisiensi operasional diharapkan dapat mendukung performance amid price normalization.
keberlanjutan kinerja di tengah normalisasi harga.
Dalam jangka menengah, integrasi akuisisi Wolfram In the medium term, the integration of our Wolfram
Limited dan Jubilee Metals, serta optimalisasi and Jubilee Metals acquisitions and the continued
berkelanjutan dari operasional batubara di Indonesia, optimization of our Indonesian coal operations position
memposisikan kami untuk meningkatkan kualitas dan us to improve both the quality and sustainability of our
keberlanjutan pendapatan. earnings.
Dalam jangka panjang, Perseroan didukung oleh basis In the long term, the Company will benefit from its strong
sumber daya yang kuat, serta disiplin keuangan yang resource base and consistent financial discipline. In line
konsisten. Seiring dengan itu, Bumi Resources secara with this, Bumi Resources will position itself to transform
aktif memposisikan diri untuk bertransformasi menjadi into a more diversified active global scale holding
perusahaan holding aktif berskala global yang lebih company in the mining and processing sector, with a
terdiversifikasi di bidang pertambangan dan pengolahan, business structure designed to remain resilient across
dengan struktur bisnis yang dirancang untuk tetap tangguh various industry cycles and to create sustainable long-
di berbagai siklus industri dan mampu menciptakan nilai term value for all stakeholders.
jangka panjang yang berkelanjutan bagi seluruh pemangku
kepentingan.
Konflik di Iran memicu kenaikan harga secara langsung The war in Iran triggered an immediate uptick in prices,
dan berpotensi mendorong Pemerintah Indonesia untuk and may cause the Government of Indonesia to rethink
meninjau ulang kalibrasi kuota produksi. its recalibration of production quotas.
Pada 2026, kami memproyeksikan volume penjualan In 2026, we expect sales of 76–78 million mt, with an
76–78 juta mt, dengan estimasi harga rata-rata US$60 average price of US$60 to US$62 per metric tonne. We
hingga US$62 per metrik ton. Kami memperkirakan biaya forecast production cash costs at approximately US$43
kas produksi di kisaran US$43 hingga US$44 per metrik to US$44 per metric tonne, and will remain focused on
ton, dan kami akan tetap fokus pada optimalisasi efisiensi, optimizing efficiency, strengthening cost control and
penguatan kendali biaya, serta diversifikasi usaha. diversification.
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PENGUATAN TATA KELOLA PERUSAHAAN STRENGTHENING CORPORATE
GOVERNANCE
Bumi Resources menerapkan tata kelola perusahaan Bumi Resources implements good corporate governance
yang baik sesuai peraturan perundang-undangan serta in line with laws, regulations and a clear framework
kerangka kebijakan internal, piagam, dan prosedur of internal policies, charters, and standard operating
operasional standar yang jelas. Implementasi GCG procedures. Our GCG implementation is monitored
dipantau secara berkala oleh pihak ketiga yang periodically by independent third parties and internally.
independen maupun secara internal. Pada 2025, In 2025 Bumi Resources received excellent ratings
Bumi Resources meraih predikat memuaskan atas for corporate governance implementation from the
implementasi tata kelola perusahaan dari Indonesia Indonesia Institute for Corporate Directorship (IICD)
Institute for Corporate Directorship (IICD) dan RMS, yang and RMS, which assessed it against the ASEAN Corporate
melakukan penilaian berdasarkan ASEAN Corporate Governance Scorecard.
Governance Scorecard.
Dengan landasan yang kokoh, kami semakin From strong foundations, we further strengthened
memperkuat tata kelola pada 2025. Kami memperbarui corporate governance in 2025. We updated our Integrity
Pakta Integritas, juga memperkuat whistleblowing Pact, and also strengthened our whistleblowing system.
system. Selain itu, kami secara resmi mengintegrasikan We formally integrated environmental, social, and
pertimbangan lingkungan, sosial, dan tata kelola (ESG) governance (ESG) considerations into our annual business
ke dalam strategi bisnis tahunan, setelah sebelumnya strategy, having made them a part of decision-making
menjadi bagian dari pengambilan keputusan sejak 2021 since 2021.
Kami juga meningkatkan transparansi pelaporan We also made our sustainability reporting more
keberlanjutan melalui pengungkapan strategi mitigasi transparent by disclosing our mitigation and adaptation
dan adaptasi terhadap perubahan iklim, serta upaya strategy towards climate change, as well as the early
penyelarasan awal (early adoption) dengan standar adoption of IFRS S1/S2 standards. Indeed, later in 2025,
International Sustainability Standards Board (IFRS S1 dan a shift in investor sentiment towards commodity and
IFRS S2). Seiring pergeseran sentimen investor terhadap energy companies created an opportunity for Bumi to
perusahaan komoditas dan energi pada akhir 2025, Bumi improve market visibility and investor engagement. We
memanfaatkan peluang tersebut untuk meningkatkan strengthened our communications with the investment
visibilitas pasar dan keterlibatan investor. Kami community and ensuring that Bumi Resources’ operational
memperkuat komunikasi dengan komunitas investasi and strategic narrative was clearly articulated.
guna memastikan narasi operasional dan strategis Bumi
Resources tersampaikan dengan jelas dan tepat sasaran.
Pada 2025, kami juga menyempurnakan proses In 2025, we also improved our enterprise risk management
manajemen risiko perusahaan, dengan berfokus processes, focusing on strengthening risk awareness
memperkuat kesadaran risiko di seluruh unit bisnis, across all business units, refining the risk assessment
menyempurnakan proses penilaian risiko, meningkatkan process and enhancing risk monitoring, and developing
pemantauan risiko, serta mengembangkan sistem an integrated risk management system to support data
manajemen risiko terintegrasi untuk mendukung automation and integration. This system enhances our
otomatisasi dan integrasi data. Sistem ini meningkatkan strategic risk analysis capacity, including for climate
kapasitas analisis risiko strategis kami, termasuk untuk change, decarbonization and ESG risks, and strengthens
risiko perubahan iklim, dekarbonisasi, dan ESG, sekaligus our risk management. We are increasingly focusing on
memperkuat kerangka manajemen risiko secara climate change risks – both physical and transitional –
keseluruhan. Kami menitikberatkan perhatian pada risiko and sustainability issues.
perubahan iklim, baik risiko fisik maupun transisi, serta
isu-isu keberlanjutan.
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LAPORAN
DIREKSI
Report from the Board of Directors
KOMPOSISI DIREKSI COMPOSITION OF THE BOARD OF
DIRECTORS
Pada 2025, kami berduka cita yang mendalam In 2025, we deeply mourned the passing of Mr. Dileep
atas wafatnya Bapak Dileep Srivastava, yang telah Srivastava, who had dedicated his contributions and
mendedikasikan kontribusi dan pengabdiannya kepada devotion to the Company as Director and Corporate
Perseroan sebagai Direktur dan Sekretaris Perusahaan. Secretary. Mr Ashok Mitra has retired, stepping down as
Bapak Ashok Mitra telah memasuki masa purnabakti dan director of Bumi Resources and chief executive officer of
mengundurkan diri sebagai Direktur Bumi Resources serta KPC. His resignation was accepted by shareholders at the
Chief Executive Officer KPC. Pengunduran dirinya telah EGM of 19 November 2025. Mr Yingbin Ian He also stepped
diterima oleh pemegang saham dalam RUPSLB pada 19 down as director with effect from 19 November 2025. We
November 2025. Bapak Yingbin Ian He juga melepaskan thank them both for their service to Bumi Resources. At the
jabatan sebagai Direktur terhitung 19 November 2025. same EGM, Mr Christopher Fong was appointed Director
Kami menyampaikan penghargaan kepada keduanya with immediate effect.
atas dedikasi dan kontribusi kepada Bumi Resources.
Dalam RUPSLB yang sama, Bapak Christopher Fong
diangkat sebagai Direktur dan mulai menjabat segera
setelah penunjukan tersebut.
Dengan demikian, susunan Direksi sejak 19 November Accordingly, the composition of the Board of Directors
2025 hingga tanggal diterbitkannya laporan tahunan ini from 19 November 2025 to the issue of this annual report
adalah sebagai berikut: is as follows:
Nama
Jabatan Position
Name
Presiden Direktur Adika Nuraga Bakrie President Director
Wakil Presiden Direktur Agoes Projosasmito Vice President Director
Direktur Nalinkant A. Rathod Director
Direktur Adrian Wicaksono Director
Direktur Phiong Phillipus Darma Director
Direktur Eddy Sanusi Director
Direktur Andrew C. Beckham Director
Direktur R.A. Sri Dharmayanti Director
Direktur Maringan M. Ido Hotna Hutabarat Director
Direktur Rio Supin Director
Direktur Himawan Setiadi Director
Direktur Christopher Fong Director
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APRESIASI APPRECIATION
Direksi mengucapkan terima kasih kepada seluruh The Directors thank all stakeholders for their ongoing
pemangku kepentingan atas dukungan yang terus support, which enabled us to drive forward our
diberikan, yang memungkinkan kami memajukan strategi diversification strategy and post another set of solid
diversifikasi dan kembali membukukan hasil yang solid. results. We thank our customers and shareholders for
Kami berterima kasih kepada pelanggan dan pemegang their trust and our employees for their dedication to the
saham atas kepercayaan yang diberikan, serta kepada Company’s vision and mission, corporate values and
seluruh karyawan atas dedikasinya terhadap visi dan misi, guiding principles. We also thank the Commissioners for
serta nilai-nilai korporasi dan prinsip-prinsip panduan the valuable guidance they provide.
perusahaan. Kami juga menyampaikan apresiasi kepada
Dewan Komisaris atas arahan dan bimbingan yang
sangat berharga.
Atas Nama Direksi,
On Behalf of the Board of Directors,
Adika Nuraga Bakrie
Presiden Direktur
President Director
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DIREKSI
The Board of Directors
Adika Nuraga Agoes Nalinkant A.
Bakrie Projosasmito Rathod
Presiden Direktur Wakil Presiden Direktur Direktur
President Director Vice President Director Director
Andrew C. R.A. Sri Maringan M. Ido
Beckham Dharmayanti Hotna Hutabarat
Direktur Direktur Direktur
Director Director Director
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Adrian Phiong Phillipus Eddy
Wicaksono Darma Sanusi
Direktur Direktur Direktur
Director Director Director
Rio Himawan Christopher
Supin Setiadi Fong
Direktur Direktur Direktur
Director Director Director
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PERNYATAAN TANGGUNG JAWAB
LAPORAN TAHUNAN 2025 OLEH
DEWAN KOMISARIS
Statement of Accountability of 2025 Annual Report
by The Board of Commissioners
Kami yang bertanda tangan di bawah ini menyatakan We, the signatories, hereby state that all information contained
bahwa semua informasi dalam Laporan Tahunan in the 2025 Annual Report of PT BUMI Resources Tbk has been
PT BUMI Resources Tbk tahun 2025 telah dimuat secara comprehensively presented and that we are fully
lengkap dan kami bertanggung jawab penuh atas accountable for the accuracy of the contents of the
kebenaran isi Laporan Tahunan Perseroan. Company’s Annual Report.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is made truthfully.
Jakarta, April 2026
DEWAN KOMISARIS
Board of Commissioners
Sharif Cicip Sutardjo
Presiden Komisaris dan Komisaris Independen
President Commissioner and Independent Commissioner
Anton Setianto Soedarsono Kanaka Puradiredja Y.A. Didik Cahyanto
Komisaris Independen Komisaris Independen Komisaris Independen
Independent Commissioner Independent Commissioner Independent Commissioner
Anggawira Adhika Andrayudha Bakrie Thomas Myer Kearney
Komisaris Independen Komisaris Komisaris
Independent Commissioner Commissioner Commissioner
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PERNYATAAN TANGGUNG JAWAB
LAPORAN TAHUNAN 2025 OLEH DIREKSI
Statement of Accountability of 2025 Annual Report
by The Board of Directors
Kami yang bertanda tangan di bawah ini menyatakan We, the signatories, hereby state that all information contained
bahwa semua informasi dalam Laporan Tahunan in the 2025 Annual Report of PT BUMI Resources Tbk has been
PT BUMI Resources Tbk tahun 2025 telah dimuat secara comprehensively presented and that we are fully
lengkap dan kami bertanggung jawab penuh atas accountable for the accuracy of the contents of the
kebenaran isi Laporan Tahunan Perseroan. Company’s Annual Report.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is made truthfully.
Jakarta, April 2026
DIREKSI
Board of Directors
Adika Nuraga Bakrie Agoes Projosasmito
Presiden Direktur Wakil Presiden Direktur
President Director Vice President Director
Nalinkant A. Rathod Adrian Wicaksono Phiong Phillipus Darma Eddy Sanusi
Direktur Direktur Direktur Direktur
Director Director Director Director
Andrew C. Beckham R.A. Sri Dharmayanti Maringan M. Ido Hotna Hutabarat
Direktur Direktur Direktur
Director Director Director
Rio Supin Himawan Setiadi Christopher Fong
Direktur Direktur Direktur
Director Director Director
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“
KAMI TERUS BERUPAYA MEMBANGUN ORGANISASI
YANG TANGGUH MELINTASI BERBAGAI SIKLUS,
SEMAKIN TERDIVERSIFIKASI, DAN TERSTRUKTUR
UNTUK MENCIPTAKAN NILAI YANG BERKELANJUTAN
BAGI SELURUH PEMANGKU KEPENTINGAN.
We are continuously building an organization that is resilient across
“
cycles, increasingly diversified, and structured to create durable value for
all stakeholders.
PROFIL
PERUSAHAAN
Corporate Profile
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03
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IDENTITAS
PERSEROAN
Corporate Identity
NAMA PERUSAHAAN Modal Ditempatkan dan Disetor Penuh
Company Name per 31 Desember 2025
Issued and Fully Paid Capital as of December 31, 2025
PT BUMI RESOURCES TBK
371,335,392,068 saham | shares
PERUBAHAN NAMA PERUSAHAAN Yang terdiri dari:
20.773.400.000 saham Seri A dengan nilai nominal @Rp500,00
Change in the Company’s Name 53.501.346.007 saham Seri B dengan nilai nominal @Rp100,00
297.060.646.061 saham Seri C dengan nilai nominal @Rp50,00
Perseroan sebelumnya bernama PT Bumi Modern Tbk, Consisting of:
kemudian berganti nama menjadi PT Bumi Resources Tbk pada 20,773,400,000 Series A shares with nominal value @Rp500.00
20 September 2000. 53,501,346,007 Series B shares with nominal value @Rp100.00
On September 20, 2000, the Company’s name was changed from 297.060.646.061 Series C shares with nominal value @Rp50.00
PT Bumi Modern Tbk to PT Bumi Resources Tbk.
PENCATATAN SAHAM PERDANA
TANGGAL DAN DASAR HUKUM PENDIRIAN Initial Share Listing
Date and Legal Basis of Establishment
Saham Perseroan terdaftar di BEI pada 18 Juli 1990
12 Desember 1973 berdasarkan Akta No. 130 tanggal 26 Juni The Company’s shares were registered on the IDX on July 18, 1990.
1973 yang dibuat di hadapan Djojo Muljadi, S.H., Notaris di
Surabaya, yang telah memperoleh Keputusan Menteri Hukum
dan Kehakiman Republik Indonesia No. Y.A.5/433/12 tentang
Pengesahan Pendirian Badan Hukum 12 Desember 1973, yang
telah didaftarkan dalam Buku Register Pengadilan Negeri KODE SAHAM
Surabaya No. 1824/1973 tanggal 27 Desember 1973, serta Stock Code
diumumkan dalam BNRI No. 1 Tahun 1974, TBNRI No. 7/1974
tanggal 2 Januari 1974.
December 12, 1973 based on Deed No. 130 dated June 26, 1973
made before Djojo Muljadi, S.H., Notary in Surabaya, which has
BUMI
obtained the Decree of the Minister of Law and Justice of the
Republic of Indonesia No. Y.A.5/433/12 on the Ratification of the
Establishment of a Legal Entity dated December 12, 1973, which
has been registered in the Surabaya District Court Register Book
No. 1824/1973 dated December 27, 1973, and announced in BNRI
KANTOR PUSAT
No. 1 of 1974, TBNRI No. 7/1974 dated January 2, 1974. Head Office
PT Bumi Resources Tbk
Bakrie Tower, 12th Floor
Kompleks Rasuna Epicentrum
BIDANG USAHA Jl. H.R. Rasuna Said
Business Field
Jakarta 12940, Indonesia
Perdagangan besar, aktivitas kantor pusat, dan konsultan T. +6221 5794 2080
manajemen lainnya. F. +6221 5794 2070
Wholesale trade, head office activity areas, and other E. Email: info@bumiresources.com
management consulting areas. W. www.bumiresources.com
MODAL DASAR
Authorized Capital
Rp38,750,000,000,000.00
yang terdiri dari 534.538.053.993 saham.
consisting of 534,538,053,993 shares.
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PERJALANAN
BUMI
BUMI’s Journey
Perjalanan Perseroan berawal pada 26 Juni 1973 dengan The Company’s journey began on June 26, 1973, with
berdirinya sebuah perseroan terbatas bernama PT Bumi the establishment of a limited liability company named
Modern. Di awal pendiriannya, PT Bumi Modern berfokus PT Bumi Modern. Initially, PT Bumi Modern focused on
pada pengembangan usaha di sektor perhotelan dan developing its business in the hotel and tourism sectors.
pariwisata. Seiring dengan perkembangan usaha, As the business grew, the Company conducted an initial
Perseroan melaksanakan penawaran umum perdana public offering (IPO) in 1990 and was officially listed on
saham (Initial Public Offering/IPO) pada tahun 1990 the Indonesia Stock Exchange (formerly the Jakarta Stock
dan resmi tercatat di Bursa Efek Indonesia (dahulu Exchange) under the ticker code BUMI. This strategic
Bursa Efek Jakarta) dengan kode saham BUMI. Langkah step laid the foundation for the Company’s sustainable
strategis tersebut menjadi fondasi bagi Perseroan untuk business transformation.
melakukan transformasi bisnis secara berkelanjutan.
Pada tahun 1998, Perseroan mulai mengalihkan dan In 1998, the Company began shifting and expanding
memperluas kegiatan usahanya ke sektor energi dan its business activities to the energy and natural
sumber daya alam, khususnya industri minyak, gas resources sector, specifically the oil, natural gas, and
alam, dan pertambangan. Transformasi ini didorong mining industries. This transformation was driven by
oleh potensi pertumbuhan industri pertambangan the increasingly significant growth potential of the
nasional yang semakin signifikan. Selanjutnya, Perseroan national mining industry. Subsequently, the Company
melakukan langkah ekspansi dengan mengembangkan undertook expansionary steps by developing businesses
usaha di bidang pengolahan batubara serta komoditas in coal processing and other mining commodities to
pertambangan lainnya guna memperkuat portofolio strengthen its business portfolio and enhance long-term
bisnis dan meningkatkan daya saing jangka panjang. competitiveness.
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PERJALANAN
BUMI
BUMI’s Journey
Sejalan dengan perubahan fokus usaha tersebut, pada In line with this shift in business focus, in 2000, the
tahun 2000 Perseroan melakukan perubahan nama Company changed its name to PT Bumi Resources Tbk.
menjadi PT Bumi Resources Tbk. Perubahan nama ini This name change was stipulated in the Deed of Statement
ditetapkan berdasarkan Akta Pernyataan Keputusan of Meeting Resolutions on Amendments to the Articles of
Rapat Perubahan Anggaran Dasar PT Bumi Modern Association of PT Bumi Modern Tbk No. The amendment
Tbk No. 18 tanggal 5 Juli 2000, dibuat di hadapan Alfira was approved by Deed No. 18 dated July 5, 2000, drawn
Kencana, S.H., pengganti dari Sutjipto, S.H., Notaris di up before Alfira Kencana, S.H., a substitute for Sutjipto,
Jakarta. Perubahan tersebut memperoleh pengesahan S.H., a Notary in Jakarta. The amendment was approved
dari Kementerian Hukum dan Hak Asasi Manusia Republik by the Ministry of Law and Human Rights of the Republic
Indonesia berdasarkan Keputusan No. C-21041.HT.01.04. of Indonesia under Decree No. C-21041.HT.01.04.TH.2000
TH.2000 tanggal 20 September 2000, serta didaftarkan dated September 20, 2000, and registered in accordance
sesuai dengan ketentuan peraturan perundang- with applicable laws and regulations.
undangan yang berlaku.
Dalam rangka penguatan struktur permodalan, To strengthen its capital structure, on December 11, 2024,
pada tanggal 11 Desember 2024 Perseroan telah the Company completed the conversion of Mandatory
menyelesaikan proses konversi Obligasi Wajib Konversi Convertible Bonds (OWK BUMI) by issuing 13,255,515
(OWK BUMI) dengan menerbitkan sebanyak 13.255.515 shares. This step reflects the Company’s commitment
saham. Langkah ini mencerminkan komitmen Perseroan to maintaining financial health and supporting business
dalam menjaga kesehatan keuangan serta mendukung sustainability.
keberlanjutan usaha.
Perseroan secara konsisten membangun dan memelihara The Company consistently builds and maintains
hubungan yang harmonis dengan seluruh pemangku harmonious relationships with all stakeholders, especially
kepentingan, khususnya para pelanggan, sebagai bagian customers, as part of its efforts to create a balanced,
dari upaya menciptakan proses bisnis yang seimbang, sustainable, and mutually beneficial business process.
berkelanjutan, dan saling menguntungkan. Di tengah Amidst the increasingly competitive market dynamics, the
dinamika persaingan pasar yang semakin kompetitif, Company also continues to invest in the development and
Perseroan juga terus berinvestasi dalam pengembangan improvement of Human Resources (HR) competencies,
dan peningkatan kompetensi Sumber Daya Manusia in order to encourage the creation of more productive,
(SDM), guna mendorong terciptanya kinerja yang lebih effective performance, and oriented towards long-term
produktif, efektif, dan berorientasi pada penciptaan nilai value creation.
jangka panjang.
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Analisis dan
Bisnis
Pembahasan Manajemen
Performance Highlight Management Report Company Profile Business
Management
Support
Discussion and Analysis
JEJAK
LANGKAH
Milestones
1973 2001
Tahun awal pendirian perusahaan, didirikan dengan nama Di bulan November, Perseroan mengakuisisi 80% saham PT
PT Bumi Modern, bergerak di bidang industri perhotelan dan Arutmin Indonesia (Arutmin), produsen batubara terbesar
pariwisata. keempat di Indonesia.
The initial year of the company’s establishment, it was founded In November, the Company acquired an 80% stake in PT Arutmin
under the name PT Bumi Modern, engaged in the hotel and tourism Indonesia (Arutmin), the fourth largest coal producer in Indonesia.
industry.
1997 2003
Di bulan Oktober Perseroan membeli 100% saham PT Kaltim Prima
PT Bakrie Capital Indonesia mengambil alih 58,15% saham Coal (KPC), produsen Batubara terbesar di Indonesia, setelah
Perseroan dari Asuransi Jiwa Bersama Bumiputera 1912. mengakuisisi Sangatta Holdings Ltd (SHL) dan Kalimantan Coal
Ltd. (KCL).
PT Bakrie Capital Indonesia took over 58.15% of the Company’s
shares from Asuransi Jiwa Bersama Bumiputera 1912. In October the Company purchased 100% of the shares of PT
Kaltim Prima Coal (KPC), the largest coal producer in Indonesia,
after acquiring Sangatta Holdings Ltd (SHL) and Kalimantan Coal
1998
Ltd. (KCL).
Melalui RUPS Luar Biasa tanggal 31 Agustus, diputuskan untuk
mengubah bisnis utama Perseroan dari bidang perhotelan
dan pariwisata menjadi bidang minyak, gas alam, dan
2004
pertambangan. Perseroan mengakusisi 19,99% saham Arutmin, sehingga
meningkatkan kepemilikannya menjadi 99,99%.
Through the Extraordinary GMS on August 31, it was decided
to change the Company’s main business from hospitality and The company acquired 19.99% of Arutmin’s shares, increasing its
tourism to oil, natural gas and mining. ownership to 99.99%.
2000 2005
Perseroan mengakuisisi saham Gallo Oil (Jersey) Ltd. sebesar Perseroan telah berhasil menyelesaikan seluruh proses divestasi
97,5%. Berdasarkan SK Menteri Kehakiman Republik Indonesia saham KPC sebagaimana disyaratkan dalam pasal 26 Perjanjian
No.C-21041 HT.01.04.-TH 2000 tertanggal 20 September, nama Karya Pengusahaan Pertambangan Batubara (PKP2B). Setelah
Perseroan berubah dari PT Bumi Modern Tbk menjadi PT Bumi selesainya proses divestasi tersebut maka kepemilikan saham
Resources Tbk. KPC menjadi sebagai berikut: SHL dan KCL yang merupakan unit
usaha Perseroan masing-masing 24,5% dan 13,6% dimiliki secara
The Company acquired 97.5% of the shares of Gallo Oil (Jersey) Ltd. langsung oleh Perseroan serta 32,4% dimiliki oleh PT Sitrade Coal,
Based on the Decree of the Minister of Justice of the Republic of yang merupakan unit usaha Perseroan.
Indonesia No.C-21041 HT.01.04.- TH 2000 dated September 20, the
Company’s name changed from PT Bumi Modern Tbk to PT Bumi The Company has successfully completed the entire divestment
Resources Tbk. process of KPC shares as required in article 26 of the Coal Contract
of Work (CCOW). Following the completion of the divestment
process, KPC’s share ownership is as follows: SHL and KCL, which are
business units of the Company, are 24.5% and 13.6% owned directly
by the Company and 32.4% owned by PT Sitrade Coal, which is a
business unit of the Company.
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2006 2010
Perseroan melakukan pembelian kembali saham dengan jumlah Dilaksanakannya transaksi penambahan modal tanpa hak
sebanyak-banyaknya 10% dari total saham yang dikeluarkan. memesan efek terlebih dahulu Perseroan sebagaimana telah
disetujui dalam RUPSLB pada tanggal 24 Juni.
The Company repurchases shares with a maximum amount of 10%
of the total issued shares. Execution of capital increase transaction without pre-emptive
rights of the Company as approved in the EGMS on June 24.
2007 2011
30% kepemilikan BUMI di Arutmin dan KPC dijual kepada Tata
Power India. Pada bulan Juni dan Oktober diterbitkan dua obligasi Perseroan melakukan pembayaran cicilan Tranche A sebesar
konversi senilai total USD450 juta dimana mengalami kelebihan USD600 juta kepada China Investment Corporation (CIC) yang
permintaan 3 sampai 4 kali. seharusnya jatuh tempo pada 30 September 2013, dibayarkan
hampir 2 (dua) tahun lebih awal berdasarkan kesepakatan
BUMI’s 30% interest in Arutmin and KPC was sold to Tata Power bersama.
India. In June and October two convertible bonds totaling USD450
million were issued which were oversubscribed 3 to 4 times. The Company paid Tranche A installment of USD600 million to
China Investment Corporation (CIC) which was due on September
30, 2013, paid almost 2 (two) years earlier based on mutual
agreement.
2008
Setelah melalui proses yang cukup panjang, BUMI akhirnya dapat
memiliki Herald Resources Ltd Australia dengan nilai AU$552
juta. Operasi tambang seng, timah, dan emas ini berlokasi di
2012
Sumatera Utara. Melalui RUPSLB tanggal 21 Mei, diputuskan perubahan susunan
anggota Dewan Komisaris dan Direksi Perseroan.
After a long process, BUMI was finally able to own Australia’s Herald
Resources Ltd for AU$552 million. This zinc, lead and gold mining Through the EGMS on May 21, it was decided to change the
operation is located in North Sumatra. composition of the Company’s Board of Commissioners and Board
of Directors.
2009 2013
China Investment Corporation (CIC) menanamkan modal di BUMI
sebesar USD1,9 miliar dalam bentuk instrumen utang, terdiri dari Pada tanggal 26 Juni, Perseroan menyelenggarakan acara
USD600 juta yang dibayarkan kembali di tahun 2013, USD600 juta syukuran dalam rangka Hari Ulang Tahun ke-40. Melalui RUPS
di tahun 2014, dan sisanya USD700 juta di tahun 2015. Investasi Tahunan dan Luar Biasa tanggal 28 Juni, diputuskan perubahan
ini memiliki 12% per tahun dengan total IRR sebesar 19%, dimana susunan anggota Dewan Komisaris dan Direksi Perseroan.
seluruh sisanya akan dibayarkan pada saat jatuh tempo. Dana ini
digunakan untuk restrukturisasi utang dan belanja modal. On June 26, the Company held a thanksgiving event on the
occasion of its 40th Anniversary. Through the Annual and
China Investment Corporation (CIC) invested USD1.9 billion in BUMI Extraordinary GMS on June 28, it was decided to change the
in the form of debt instruments, consisting of USD600 million repaid composition of the Company’s Board of Commissioners and Board
in 2013, USD600 million in 2014, and the remaining USD700 million in of Directors.
2015. This investment has a 12% per annum with a total IRR of 19%,
of which the entire of the remainder will be paid at maturity. These
funds are used for debt restructuring and capital expenditure.
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Bisnis
PembahasanAnalisis
Manajemen
dan Pembahasan Manajemen
Performance Highlight Management Report Company Profile Business
Management
Support
Discussion
Management
and AnalysisDiscussion and Analysis
JEJAK
LANGKAH
Milestones
2016 2020
Rencana restrukturisasi Perusahaan meraih 99,8% dukungan • Perubahan komposisi Dewan Komisaris dan Direksi
kreditur berjamin dan 100% kreditur tidak berjamin. Dengan berdasarkan keputusan RUPSLB pada 16 September.
demikian, Bumi Resources menghentikan proses PKPU dan segera • Penyelesaian pembayaran total sebesar USD331,6 juta atas
meratifikasi kesepakatan yang dicapai. Pokok dan Kupon Tranche A.
The Company’s restructuring plan received 99.8% support from • The changes in the composition of the Board of Commissioners
secured creditors and 100% support from unsecured creditors. and Directors were based on the decision of the EGMS on
As such, Bumi Resources discontinued the PKPU process and September 16.
immediately ratified the agreement reached. • Completion of the total payment of USD331.6 million of Tranche
A Principal and Coupon.
2017 2021
Perseroan telah menyelesaikan Penerbitan Saham Baru (Rights
Issue). Berdasarkan Nilai Ekuitas Aset Bersih sebesar USD4,6 • Perubahan komposisi Dewan Komisaris dan Direksi
miliar, harga konversi ditetapkan sebesar Rp926,16 per lembar, berdasarkan keputusan RUPS Tahunan pada 31 Agustus.
menggunakan kurs tukar @ Rp13.235, dan seluruhnya diambil • Penyelesaian pembayaran total sebesar USD443,8 juta atas
bagian oleh pemegang saham dan pembeli siaga. Pokok dan Kupon Tranche A selama tahun 2021.
The Company has completed the Rights Issue. Based on the Net • Changes in the composition of the Board of Commissioners and
Asset Equity Value of USD4.6 billion, the conversion price was set at Directors based on the decision of the Annual GMS on August 31.
Rp926.16 per share, using an exchange rate @ Rp13,235, and was • Settlement of USD443.8 million in total principal and coupon
fully subscribed by shareholders and standby buyers. payments of Tranche A during 2021.
2018 2022
Melalui RUPS Luar Biasa tanggal 29 November, diputuskan • Persetujuan atas Perubahan Anggaran Dasar Perseroan
perubahan susunan anggota Dewan Komisaris dan Direksi sehubungan dengan rencana penerbitan saham seri
Perseroan. baru yaitu saham Seri C dengan nilai nominal Rp50 (lima
puluh Rupiah) per saham dan Persetujuan atas rencana
Through the Extraordinary GMS on November 29, it was decided Penambahan Modal Tanpa Memberikan Hak Memesan Efek
to change the composition of the Company’s Board of Terlebih Dahulu (PMTHMETD) dalam rangka pelaksanaan
Commissioners and Board of Directors. konversi Obligasi Wajib Konversi (OWK) Perseroan berdasarkan
keputusan RUPSLB pada 14 Januari.
• Perubahan komposisi Dewan Komisaris dan Direksi
2019
berdasarkan keputusan RUPST pada 29 Juli.
• Persetujuan atas rencana pelaksanaan Penambahan Modal
Tanpa Memberikan Hak Memesan Efek Terlebih Dahulu dalam
rangka perbaikan posisi keuangan Perseroan berdasarkan
• PT BUMI Resources Tbk. berhasil menyelesaikan pembayaran keputusan RUPSLB pada 11 Oktober. Seluruh sisa kewajiban
secara tunai sebesar USD134,70 juta untuk Tranche A. utang Perseroan telah selesai, sehingga saat ini Perseroan
• BUMI mencatatkan penjualan batubara tertinggi sepanjang telah menjadi perusahaan yang bebas utang (debt free).
sejarah sebesar 87,7 MT.
• Approval for the amendment of the Company’s Articles of
• PT BUMI Resources Tbk. successfully completed the cash Association in relation to the proposed issuance of shares
payment of USD134.70 million for Tranche A. of new series (Series C shares) at the nominal value of Rp50
• BUMI recorded the highest coal sales in history at 87.7 MT. (fifty Rupiah) per share and approval for the proposed Capital
Increase through Non-Preemptive Rights (PMTHMETD) for the
purpose of conversion of Mandatory Convertible Bonds (OWK) of
the Company based on the resolution of the EGMS on January 14.
• Changes in the composition of the Board of Commissioners and
Directors based on the resolution of the AGMS on July 29.
• Approval for proposed Capital Increase via Non-Preemptive
Rights Issue for the purpose of improving the Company’s
financial position on the resolution of the AGMS on October
11. All remaining obligations of the Company have been fully
settled. Accordingly, the Company has now become a debt free
company.
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2023
• Perubahan komposisi Dewan Komisaris dan Direksi
berdasarkan keputusan RUPST pada 30 Juni.
2025
• Persetujuan atas penegasan dan pemberian kewenangan
kembali kepada Dewan Komisaris dan Direksi Perseroan
• Perseroan melaksanakan Penawaran
untuk menerbitkan saham-saham baru sehubungan dengan Umum Berkelanjutan Obligasi (“PUB”)
konversi Obligasi Wajib Konversi (OWK) yang diterbitkan oleh
Perseroan, sebagaimana telah mendapatkan persetujuan oleh I BUMI dengan target penghimpunan
Rapat Umum Pemegang Saham Luar Biasa Perseroan pada
tanggal 7 Februari 2017 dan tanggal 14 Januari 2022.
dana sebesar Rp5.000.000.000.000
• Perseroan merayakan ulang tahunnya yang ke-50 pada (lima triliun Rupiah).
26 Juni 2023. Usia emas yang dicapai Perseroan memberi
makna tersendiri bagi perjalanan panjang Perseroan, • Perseroan telah berhasil mengakuisisi
sekaligus membuktikan kemampuan Perseroan dalam
mempertahankan posisinya sebagai salah satu pemimpin
100% saham kepemilikan di Wolfram
industri. Limited (“Wolfram”), sebuah
• Changes in the composition of the Board of Commissioners and perusahaan pertambangan emas dan
Directors based on the resolution of the AGMS on June 30.
• Approval of the affirmation and re-authorization to the Board of
tembaga, serta telah menyelesaikan
Commissioners and Directors to issue new shares related to the akuisisi Jubilee Metals Limited,
conversion of Mandatory Convertible Bonds (OWK) issued by the
Company, as approved by the Extraordinary General Meeting of sebuah perusahaan pertambangan
Shareholders of the Company on February 7, 2017 and January
14, 2022.
yang berfokus pada emas, dengan
• The Company celebrates its 50th anniversary on June 26, 2023. memegang saham pengendali
The golden age achieved by the Company gives a special
meaning to the Company’s long journey, as well as proves the sebesar 64,98%. Kedua perusahaan
Company’s ability to maintain its position as one of the industry
leaders.
tersebut beroperasi di Queensland
Utara, Australia.
2024 • The Company conducted a Public
• Perubahan susunan Dewan Komisaris dan Direksi berdasarkan
Offering of BUMI’s Sustainable Bonds
keputusan RUPST tanggal 28 Juni. (“PUB”) I with a target of raising
• Perseroan telah menyelesaikan konversi Obligasi Wajib
Konversi (OWK BUMI) pada tanggal 11 Desember 2024 dengan Rp5,000,000,000,000 (five trillion Rupiah).
menerbitkan 13.255.515 lembar saham. • The Company has successfully
• Changes in the composition of the Board of Commissioners and acquired a 100% ownership stake in
Directors based on the resolution of the AGMS on June 28.
• The Company has fully settled the conversion of Mandatory Wolfram Limited (“Wolfram”), a gold and
Convertible Bonds (OWK BUMI) on 11 December 2024, by issuing
13,255,515 shares.
copper mining company, and has also
completed the acquisition of Jubilee
Metals Limited, a gold-focused mining
company, by holding a controlling
64.98% stake. Both are operated in
Northern Queensland, Australia.
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Pembahasan Manajemen
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Management
Support
Discussion and Analysis
VISI DAN MISI
PERSEROAN
Company Vision and Mission
Menjadi perusahaan operator bertaraf internasional
VISI dalam sektor energi dan pertambangan.
Vision
To become an international standard operator
in the energy and mining sectors.
MISI Menjaga kesinambungan usaha dan daya saing Perseroan dalam menghadapi
persaingan terbuka di masa mendatang dengan tujuan untuk:
1. Meningkatkan laba atas investasi dan meningkatkan nilai bagi pemegang saham.
Mission
2. Memperbaiki kesejahteraan para karyawan kami.
3. Meningkatkan kesejahteraan masyarakat di wilayah operasi pertambangan kami.
4. Melestarikan lingkungan secara berkelanjutan.
Maintaining the Company’s business continuity and competitiveness in the face of open
competition in the future with the aim of:
1. Increase return on investment and enhance value for shareholders.
2. Improve the welfare of our employees.
3. Improving the welfare of the community in our mining operation areas.
4. Preserve the environment in a sustainable manner.
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FILOSOFI
BUMI
BUMI Philosophy
Filosofi bisnis Perseroan berpedoman The Company’s business philosophy
pada 4 (empat) prinsip dasar, yaitu: is guided by 4 (four) basic principles,
namely:
01 Bagaimana cara terbaik
untuk menciptakan nilai. 03 Bagaimana cara terbaik
untuk mendapatkan
How to best create value. berbagai peluang.
How to best obtain various
opportunities.
02 Bagaimana cara
terbaik untuk mencapai 04 Menjaga kelestarian
lingkungan pada
kemakmuran. seluruh wilayah operasi
How to best achieve prosperity. pertambangan.
Maintain environmental
sustainability in all mining
operation areas.
NILAI-NILAI
BUMI
BUMI Values
Nilai-nilai utama Perseroan terdiri dari: The Company’s main values consist of:
1. Integritas 1. Integrity
a. Taat terhadap hukum; a. Obey the law;
b. Selalu bertindak dengan niat baik; b. Always act with good faith;
c. Berperilaku sesuai etika; c. Behave ethically;
d. Menolak korupsi, kolusi, dan nepotisme; dan d. Reject corruption, collusion, and
e. Menegakkan nama Perusahaan. nepotism; and
e. Uphold the name of the Company.
2. Keunggulan 2. Excellence
a. Berusaha untuk unggul; a. Strive for excellence;
b. Membuat janji hanya atas hal yang b. Making promises only to those we can
dapat kami penuhi; dan fulfill; and
c. Berkomitmen kepada pelanggan kami. c. Committed to our customers.
3. Profesionalisme 3. Professionalism
a. Kesempatan kerja yang sama; a. Equal employment opportunities;
b. Penempatan orang yang sesuai di suatu b. Placement of appropriate people in a
pekerjaan/posisi; job/position;
c. Mengakui prestasi dan sukses; dan c. Recognize achievements and success;
d. Bertindak secara profesional. and
d. Act professionally.
4. Keselamatan dan lingkungan kerja 4. Safety and work environment
a. Menghargai hidup manusia; a. Respect human life;
b. Menjaga lingkungan; dan b. Protecting the environment; and
c. Berkomitmen untuk mendukung c. Committed to supporting the local
masyarakat sekitar. community.
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BIDANG
USAHA
Business Fields
Berdasarkan Pasal 3 Anggaran Dasar Perseroan, Based on Article 3 of the Company’s Articles of Association,
maksud dan tujuan Perseroan adalah berusaha dalam the Company’s goals and objectives are to operate in the
bidang pertambangan, perdagangan, perindustrian, fields of mining, trade, industry, workshops, agriculture,
perbengkelan, pertanian, perkebunan, peternakan, plantations, livestock, fisheries, transportation, real estate,
perikanan, pengangkutan, real-estat, jasa dan agen/ services, and agents/representatives. To achieve these
perwakilan. Untuk mencapai maksud dan tujuan tersebut goals and objectives, the Company can carry out the
di alas Perseroan dapat melaksanakan kegiatan usaha following business activities:
sebagai berikut:
a. Berdagang pada umumnya termasuk impor, ekspor, a. Trading in general includes imports, exports, local and
lokal, dan interinsulair serta menjadi grossier, interinsular, as well as being a grossier, leverancier/
leveransier/supplier, distributor, dan pengecer dari supplier, distributor, and retailer of all kinds of goods,
segala macam barang yang dapat dilakukannya, baik either for own calculations or for the calculations of
untuk perhitungan sendiri maupun atas perhitungan other parties, by way of mandate or commission;
pihak lain, dengan cara amanat atau komisi;
b. Berusaha dalam bidang industri pada umumnya, di b. Conduct business in the industrial sector in general,
antaranya kosmetika, konveksi, meubelair, alat-alat including cosmetics, convection, furniture, household
rumah tangga dan bahan-bahan bangunan; appliances, and building materials;
c. Berusaha dalam bidang pertanian, perkebunan, c. Conduct business in the fields of agriculture,
eksploitasi hutan serta peternakan dan perikanan; plantations, and forest exploitation, as well as animal
husbandry and fisheries;
d. Berusaha dalam bidang perbengkelan (servis dan d. Conduct business in the workshop sector (service and
reparasi); repair);
e. Berusaha dalam bidang pertambangan yang e. Conduct business in the mining sector as permitted
diijinkan oleh pemerintah termasuk namun tidak by the government, including but not limited to
terbatas dalam bidang pengangkutan dan penjualan transporting and selling coal and/or metallic and
batubara dan/atau mineral logam dan non logam; non-metallic minerals;
f. Berusaha dalam bidang pengangkutan pada f. Conduct business in the transportation sector in
umumnya termasuk ekspedisi, pengepakan, dan general, including expeditions, packaging, and
pergudangan; warehousing;
g. Berusaha dalam bidang real-estat yang meliputi g. Conduct business in the real estate sector, which
antara lain developer, perencanaan, pelaksanaan includes, among other things, development, planning,
dan pemborongan pada umumnya, di antaranya implementation, and contracting in general, including
tetapi tidak terbatas pada bangunan-bangunan, but not limited to buildings, roads, bridges, parks, and
jalan-jalan, jembatan-jembatan, taman-taman installations of electricity, telecommunications, gas,
dan instalasi-instalasi listrik, telekomunikasi, and water/irrigation, as well as land cutting, filling
gas dan air/irigasi serta pekerjaan-pekerjaan and leveling work, installing/hoarding pipes, making
penggalian, pengurugan dan pemerataan tanah dan ornamental gardens, ornamental ponds, ornamental
pemasangan/penimbunan pipa-pipa, pembuatan garden decorations, fish ponds, interior and exterior
taman hias, kolam hias, dekorasi taman hias, kolam decorations;
ikan, dekorasi interior dan eksterior;
h. Berusaha dalam bidang jasa pada umumnya, kecuali h. Conduct business in the service sector in general,
jasa hukum dan pajak; excluding legal and tax services;
i. Bertindak sebagai agen/perwakilan i. Acting as an agent/representative of other companies,
perusahaanperusahaan lain baik dalam maupun luar both domestic and foreign; and
negeri; dan
j. Untuk melaksanakan kegiatan usaha utama j. To conduct the above-mentioned main business
sebagaimana tersebut di atas, Perseroan dapat activities, the Company may invest in other companies
melakukan investasi pada perusahaan-perusahaan through capital participation, directly or indirectly
lain baik dalam bentuk penyertaan saham, establish or acquire ownership of shares in other
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mendirikan atau mengambil bagian atas saham- companies, provide funding and/or financing required
saham perusahaan lain secara langsung maupun by subsidiaries or other companies to invest in capital,
tidak langsung; memberikan pendanaan dan/atau divest or dispose of shares in the company, or carry
pembiayaan yang diperlukan oleh anak perusahaan out activities in the above-mentioned business fields.
atau perusahaan lain dalam melakukan penyertaan
modal, melakukan divestasi atau pelepasan saham-
saham atas perusahaan tersebut, atau melakukan
kegiatan dalam bidang-bidang usaha di atas.
Hingga periode tahun buku yang berakhir pada Until the financial year ended December 31, 2025, the
31 Desember 2025, Perseroan masih menjalankan Company remained engaged in the above-mentioned
kegiatan-kegiatan usaha di atas. business activities.
PRODUK
DAN JASA
Products and Services
Total Sulfur Total Kelembaban
Entitas Anak Tambang Batubara Aktif CV (Kcal/kg) (% AD) (% AR) Abu (% AD)
Subsidiaries Active Coal Mining on GAD Total Sulphur Total Moisture Ash (% AD)
(% AD) (% AR)
Prima 6,976 0.6 10.0 6.0
Pinang 6250 GAR 6,613 0.6 13.0 7.0
Pinang 6150 GAR 6,579 0.6 14.0 7.0
Pinang 6000 GAR 6,275 0.8 16.0 7.0
Pinang 5800 GAR 6,083 1.5 18.0 5.0
KPC
Pinang 5500 GAR 6,114 1.3 21.0 6.0
Melawan 5,636 1.0 25.0 7.0
KPC 4700 5,330 0.8 28.0 7.0
KPC 4500 5,212 0.6 30.0 7.0
KPC 4200 4,613 0.4 35.0 4.0
Satui 8 6,902 0.8 11.0 8.0
Satui 10 6,689 0.8 11.0 10.0
Arutmin
Senakin MS 6,632 1.2 10.0 12.0
Ecocoal 5,177 0.4 35.5 5.5
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dan
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Pembahasan Manajemen
Manajemen
Performance Highlight Management Report Company Profile Management
Management Discussion
Discussion
andand
Analysis
Analysis
WILAYAH
OPERASIONAL
Operational Area
“PERSEROAN MEMILIKI AREA OPERASIONAL YANG TERSEBAR LUAS MULAI DARI
SUMATRA UTARA (DAIRI PRIMA MINERAL), SUMATRA SELATAN (PENDOPO ENERGI
BATUBARA), SULAWESI (GORONTALO MINERALS DAN CITRA PALU MINERALS),
KALIMANTAN TIMUR (KALTIM PRIMA COAL), KALIMANTAN SELATAN (ARUTMIN
INDONESIA), AUSTRALIA (WOLFRAM LIMITED DAN JUBILEE METALS LIMITED).
Indonesia), Australia (Wolfram Limited and Jubilee Metals Limited).
“
The Company has operational areas spread across North Sumatra (Dairi Prima
Mineral), South Sumatra (Pendopo Energi Batubara), Sulawesi (Gorontalo Minerals and
Citra Palu Minerals), East Kalimantan (Kaltim Prima Coal), South Kalimantan (Arutmin
Kaltim Prima Coal
Dairi Prima Mineral
Arutmin Indonesia
Pendopo Energi Batubara
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Wolfram Limited Jubilee Metals Limited
Australia Australia
CROYDON
GOLD PROJECT
MT CARLTON
Georgetown
PROJECT
QUEENSLAND QUEENSLAND
Gallo Oil
Gorontalo Minerals
Citra Palu Minerals
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STRUKTUR
ORGANISASI
Organizational Structure
BOARD OF
COMMISSIONERS (BOC):
Remuneration & Board of Directors
Nomination Sharif Cicip Sutardjo (Pres Com)
Committee Anton Setianto S.
Kanaka Puradiredja
Adhika Andrayudha Bakrie
Audit Committee Y.A. Didik Cahyanto
Anggawira
Thomas Myer Kearney
Risk Jinping Ma*
Management
Committee
Director/Chief
Director/Chief
Marketing Officer
Operating Officer
Maringan M. Ido Hotna
Andrew C. Beckham
Hutabarat
On Operations and Procurement Function
On Marketing & Logistics Function
PT PENDOPO ENERGI PT ARUTMIN Operations
BATUBARA PT KALTIM PRIMA INDONESIA Technical & HSE
Maringan M. Ido Hotna COAL Maringan M. Ido Hotna (Vacant)
Hutabarat M. Rudi (CEO) Hutabarat
(Presdir/CEO) (CEO)
Capital Asset
Mgt CoE &
Procurement
GALLO OIL Eddy Sanusi
CHIEF OPERATING CHIEF FINANCIAL CHIEF FINANCIAL
(Jersey) Ltd. OFFICER OFFICER OFFICER
Sriram Krisnaswami Hendro Ichwanto Subhashish Datta Sanjay K. Jain
(Director)
GM BUSINESS
STRATEGY,
ANALYSIS& GM OPERATION
IMPROVEMENT Ahmad Juaeni
Arif Rusmin
GM MINING GM EXT AFFAIRS &
DEVELOPMENT SUSTAINABILITY DEV GM SUPPLY CHAIN GM ECMP
Seno Alfi Syahrin Wawan Setiawan Tina M.R. Sirat Sudhiman Widhy H.
GM CONTRACT GM HUMAN
MINING RESOURCES GM FINANCE GM LEGAL/EA
Didik Mardiono M. Iffan Fanani Eko Fitriandri Ezra L. Sibarani
GM MINING GM MARKETING
Rahmad Desmi MANAGER IT
OPERATIONS Nana Suryana
Muhammad Raizal Fajar
GM BUSINESS DEV &
GM HSE & SECURITY RISK MANAGEMENT
(Vacant) Rio Supin
GM COAL
PROCESSING Sr. MANAGER LEGAL
& HANDLING Jeffry Santoso
Poltak Sinaga
BUSINESS UNITS (Unit Usaha)
*
Beliau efektif menjabat sebagai Komisaris Perseroan hingga November 2025.
He is effective as Commissioner of the Company through November 2025.
**
Beliau efektif menjabat sebagai Direktur Perseroan hingga November 2025.
He is effective as Director of the Company until November 2025.
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SHAREHOLDERS
IT Steering
Committee
PRESIDENT
DIRECTOR/CEO
Adika Nuraga Bakrie Code of Conduct
Committee
VICE PRESIDENT
DIRECTOR/CO CEO Human Resources
Agoes Projosasmito Committee
ESG Committee
Non Exec Directors:
Director/ Chief Director/Chief Nalinkant A. Rathod
Director/Chief Director/Chief Digital Director/
Corp. Affairs & Strategic Buss. Dev. & Adrian Wicaksono
Financial Officer & HC Officer Chief Legal Officer
Sustainability Officer Planning Officer Phiong Philipus Darma
Ashok Mitra** Himawan Setiadi R.A. Sri Dharmayanti
Christopher Fong Rio Supin Eddy Sanusi
Yingbin Ian He**
Corp.
Corporate Human Capital & Communication & Corp. Strategy &
Coal Marketing Legal CoE BD Office - Mining
Finance & Tax General Affairs Investor Relation PD Office
(Vacant) Sandra A. Triyana Dedy Hendrawan
Hary Irawan Lufti Julian Renno Dwi A. Reza Widjaja
Wicaksono
Minerals & Accounting, Digital and Corporate BD Office – Internal Audit
Non Minerals Treasury & Enterprise ESG & CSR Secretary Alt. Energy & CoE
Marketing Reporting Data Management Renova Viscky Irana Candra Downstreaming Aidirsyah
(Vacant) (Vacant) Wisnu Utomo Mala M. Arif W
Corp. Governance Risk
Strategic
& Compliance Managemnet
Project (s)
Mahmud Fery Iriyawan
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KEANGGOTAAN
DALAM ORGANISASI
Membership in Organizations
Per 31 Desember 2025, Perseroan tergabung sebagai As of December 31, 2025, the Company is a member of the
anggota Asosiasi Emiten Indonesia (AEI) dan Kamar Indonesian Issuers Association (AEI) and the Indonesian
Dagang dan Industri Indonesia (KADIN). Chamber of Commerce and Industry (KADIN).
PERUBAHAN KOMPOSISI
DEWAN KOMISARIS DAN DIREKSI
Changes to the Composition of
the Board of Commissioners and Directors
Berdasarkan keputusan RUPS Tahunan (RUPST) tanggal 2 Based on the resolutions of the Annual General Meeting
Juni 2025, Perseroan telah menyetujui pengunduran diri: of Shareholders (AGMS) on June 2, 2025, the Company
approved the resignations of:
• Bapak Ben Niu selaku Komisaris Perseroan; dan • Mr. Ben Niu as Commissioner of the Company; and
• Bapak Jian Wang selaku Direktur Perseroan. • Mr. Jian Wang as Director of the Company.
dan menyetujui pemberhentian dengan hormat and approved the honorable dismissal of the late Mr. Dileep
Almarhum Bapak Dileep Srivastava selaku Direktur Srivastava as Director of the Company in connection with
Perseroan sehubungan dengan berpulangnya beliau his passing on February 8, 2025.
pada 8 Februari 2025.
Kemudian, berdasarkan keputusan RUPS Luar Biasa Furthermore, based on the resolutions of the Extraordinary
(RUPSLB) tanggal 19 November 2025, Perseroan telah General Meeting of Shareholders (EGMS) on November 19,
menyetujui pengunduran diri: 2025, the Company approved the resignations of:
• Bapak Jinping Ma selaku Komisaris Perseroan • Mr. Jinping Ma as Commissioner of the Company
• Bapak Yingbin Ian He selaku Direktur Perseroan • Mr. Yingbin Ian He as Director of the Company
dan menyetujui purna tugas Bapak Ashok Mitra selaku and approved the retirement of Mr. Ashok Mitra as
Direktur Perseroan, Director of the Company,
serta menyetujui pengangkatan: and approved the appointment of:
• Bapak Christopher Fong selaku Direktur Perseroan. • Mr. Christopher Fong as Director of the Company.
Penyesuaian dalam komposisi Dewan Komisaris dan The adjustments to the composition of the Board of
Direksi Perseroan dilakukan sebagai tindak lanjut atas Commissioners and Board of Directors were made as a
keputusan pengunduran diri dari masing-masing follow-up to the resignation decisions of each member.
anggota. Perseroan menghargai keputusan tersebut The Company appreciates these decisions and the
serta kontribusi yang telah diberikan, dan akan terus contributions they have made, and will continue to ensure
memastikan bahwa komposisi Dewan Komisaris dan that the composition of the Board of Commissioners
Direksi senantiasa seimbang, efektif, dan selaras dengan and Board of Directors remains balanced, effective, and
kebutuhan serta kepentingan Perseroan. aligned with the needs and interests of the Company.
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Dengan terjadinya perubahan komposisi Dewan Due to changes in the composition of the Board of
Komisaris dan Direksi sepanjang tahun 2025, berikut Commissioners and Board of Directors throughout 2025,
adalah kronologi komposisi Dewan Komisaris dan Direksi the following is a chronology of the composition of the
Perseroan per 31 Desember 2025 dan hingga Laporan Company’s Board of Commissioners and Board of Directors
Tahunan ini diterbitkan: as of December 31, 2025, and until the publication of this
Annual Report:
Dewan Komisaris
Board of Commissioners
1 Januari 2025 – 2 Juni 2025
January 1, 2025 – June 2, 2025
Sharif Cicip Sutardjo Presiden Komisaris dan Komisaris Independen
President Commissioner and Independent Commissioner
Anton Setianto Soedarsono Komisaris Independen | Independent Commissioner
Kanaka Puradiredja Komisaris Independen | Independent Commissioner
Y.A. Didik Cahyanto Komisaris Independen | Independent Commissioner
Anggawira Komisaris Independen | Independent Commissioner
Adhika Andrayudha Bakrie Komisaris | Commissioner
Thomas Myer Kearney Komisaris | Commissioner
Jinping Ma Komisaris | Commissioner
Ben Niu Komisaris | Commissioner
2 Juni 2025 – 19 November 2025
June 2, 2025 – November 19, 2025
Sharif Cicip Sutardjo Presiden Komisaris dan Komisaris Independen
President Commissioner and Independent Commissioner
Anton Setianto Soedarsono Komisaris Independen | Independent Commissioner
Kanaka Puradiredja Komisaris Independen | Independent Commissioner
Y.A. Didik Cahyanto Komisaris Independen | Independent Commissioner
Anggawira Komisaris Independen | Independent Commissioner
Adhika Andrayudha Bakrie Komisaris | Commissioner
Thomas Myer Kearney Komisaris | Commissioner
Jinping Ma Komisaris | Commissioner
19 November 2025 – tanggal Laporan Tahunan diterbitkan
November 19, 2025 - date of Annual Report
Sharif Cicip Sutardjo Presiden Komisaris dan Komisaris Independen
President Commissioner and Independent Commissioner
Anton Setianto Soedarsono Komisaris Independen | Independent Commissioner
Kanaka Puradiredja Komisaris Independen | Independent Commissioner
Y.A. Didik Cahyanto Komisaris Independen | Independent Commissioner
Anggawira Komisaris Independen | Independent Commissioner
Adhika Andrayudha Bakrie Komisaris | Commissioner
Thomas Myer Kearney Komisaris | Commissioner
PT BUMI RESOURCES TBK 2025 Annual Report 71
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PERUBAHAN KOMPOSISI
DEWAN KOMISARIS DAN DIREKSI
Changes to the Composition of the Board of Commissioners and Directors
Direksi
Board of Directors
1 Januari 2025 – 8 Februari 2025
January 1, 2025 – February 8, 2025
Adika Nuraga Bakrie Presiden Direktur | President Director
Agoes Projosasmito Wakil Presiden Direktur | Vice President Director
Nalinkant A. Rathod Direktur | Director
Adrian Wicaksono Direktur | Director
Phiong Phillipus Darma Direktur | Director
Eddy Sanusi Direktur | Director
Andrew C. Beckham Direktur | Director
Dileep Srivastava Direktur Independen | Independent Director
R.A. Sri Dharmayanti Direktur | Director
Ashok Mitra Direktur | Director
Maringan M. Ido Hotna Hutabarat Direktur | Director
Yingbin Ian He Direktur | Director
Rio Supin Direktur | Director
Jian Wang Direktur | Director
Himawan Setiadi Direktur | Director
8 Februari 2025 – 2 Juni 2025
February 8, 2025 – June 2, 2025
Adika Nuraga Bakrie Presiden Direktur | President Director
Agoes Projosasmito Wakil Presiden Direktur | Vice President Director
Nalinkant A. Rathod Direktur | Director
Adrian Wicaksono Direktur | Director
Phiong Phillipus Darma Direktur | Director
Eddy Sanusi Direktur | Director
Andrew C. Beckham Direktur | Director
R.A. Sri Dharmayanti Direktur | Director
Ashok Mitra Direktur | Director
Maringan M. Ido Hotna Hutabarat Direktur | Director
Yingbin Ian He Direktur | Director
Rio Supin Direktur | Director
Jian Wang Direktur | Director
Himawan Setiadi Direktur | Director
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2 Juni 2025 – 19 November 2025
June 2, 2025 – November 19, 2025
Adika Nuraga Bakrie Presiden Direktur | President Director
Agoes Projosasmito Wakil Presiden Direktur | Vice President Director
Nalinkant A. Rathod Direktur | Director
Adrian Wicaksono Direktur | Director
Phiong Phillipus Darma Direktur | Director
Eddy Sanusi Direktur | Director
Andrew C. Beckham Direktur | Director
R.A. Sri Dharmayanti Direktur | Director
Ashok Mitra Direktur | Director
Maringan M. Ido Hotna Hutabarat Direktur | Director
Yingbin Ian He Direktur | Director
Rio Supin Direktur | Director
Himawan Setiadi Direktur | Director
19 November 2025 – tanggal Laporan Tahunan diterbitkan
November 19, 2025 – the publication of this Annual Report
Adika Nuraga Bakrie Presiden Direktur | President Director
Agoes Projosasmito Wakil Presiden Direktur | Vice President Director
Nalinkant A. Rathod Direktur | Director
Adrian Wicaksono Direktur | Director
Phiong Phillipus Darma Direktur | Director
Eddy Sanusi Direktur | Director
Andrew C. Beckham Direktur | Director
R.A. Sri Dharmayanti Direktur | Director
Maringan M. Ido Hotna Hutabarat Direktur | Director
Rio Supin Direktur | Director
Himawan Setiadi Direktur | Director
Christopher Fong Direktur | Director
PT BUMI RESOURCES TBK 2025 Annual Report 73
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PROFIL
DEWAN KOMISARIS
Profile of the Board of Commissioners
Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau pertama kali menjabat sebagai Presiden Komisaris dan Komisaris Independen Perseroan sejak 2021
berdasarkan Keputusan RUPST tanggal 31 Agustus 2021. Beliau diangkat kembali sebagai Presiden Komisaris
dan Komisaris Independen Perseroan berdasarkan Keputusan RUPST tanggal 28 Juni 2024.
He served as President Commissioner and Independent Commissioner of the Company for the first time
since 2021, based on the Resolution of the AGMS dated August 31, 2021. He was reappointed as President
Commissioner and Independent Commissioner of the Company based on the Resolution of the AGMS dated
June 28, 2024.
Riwayat Pendidikan Educational Background
Beliau meraih gelar Sarjana Ekonomi dan Politik dari London Economic and Political Institute, Inggris (1980).
Kemudian, beliau berhasil meraih gelar Master (2009) dan Doktor (2013) di bidang Hukum dari Universitas
Padjajaran, Bandung.
He holds a Bachelor’s degree in Economics and Politics from the London Economic and Political Institute,
England (1980). Furthermore, he succeeded in obtaining a Master (2009) and a Doctoral degree (2013) in Law
from Universitas Padjadjaran, Bandung.
Riwayat Pekerjaan Work Experience
Di masa-masa awal karirnya, beliau aktif berperan di bidang politik dan pemerintahan. Beliau merupakan
anggota MPR RI selama tiga periode (1987–1999) dan kemudian diangkat sebagai Menteri Kelautan dan
Perikanan RI periode 2011-2014. Saat ini, beliau masih menjabat sebagai Wakil Ketua Dewan Penasihat
Partai Golkar. Sebelumnya, beliau pernah menjabat selaku Wakil Ketua Umum dan Wakil Ketua Dewan
Pembina Partai Golkar sejak tahun 2016. Selain itu, beliau juga pernah menjabat sebagai Ketua Umum Pusat
Himpunan Pengusaha Muda Indonesia (HIPMI) (1986-1989), dan saat ini masih menjabat selaku Komisaris
Utama PT Persija.
Beliau kemudian menjabat sebagai Ketua Kadin Indonesia Komite Cina (1996–2004), Ketua Umum Indonesia
China Business Council (ICBC) (2002-2006), dan juga sebagai Ketua Dewan Penasehat Indonesia China
Business Council (ICBC) sejak tahun 2006. Beliau pernah menjabat sebagai Wakil Ketua Umum Kadin
Indonesia (2 periode) dan Ketua Dewan Penasehat Kadin periode 2009-2010 dan 2019-2020.
Dengan pengalaman berorganisasi yang luas selama kurang lebih 40 tahun di institusi pemerintah maupun
swasta, saat ini beliau masih aktif menjadi pemakalah/pemateri dalam berbagai pelatihan dan seminar di
bidang ekonomi dan bisnis, juga sebagai narasumber media massa nasional dan internasional.
Sharif Cicip In the early days of his career, he was actively involved in politics and government. He was a member of the
MPR RI for three terms (1987–1999) and was later appointed as Minister of Maritime Affairs and Fisheries of
Sutardjo the Republic of Indonesia for the 2011-2014 period. He currently serves as Deputy Chairman of the Advisory
Board of the Golkar Party. Previously, he served as Deputy Chairman and Deputy Chairman of the Advisory
Board of the Golkar Party since 2016. In addition, he also served as the General Chairman of the Indonesian
Presiden Komisaris dan Young Entrepreneurs Association (HIPMI) (1986-1989), and currently serves as the President Commissioner
of PT Persija.
Komisaris Independen
President Commissioner and He then served as Chairman of the Indonesian Chamber of Commerce and Industry’s China Committee
(1996–2004), Chairman of the Indonesia China Business Council (ICBC) (2002-2006), and also as Chairman
Independent Commissioner of the Advisory Board of the Indonesia China Business Council (ICBC) since 2006. He has served as Deputy
Chairman of the Indonesian Chamber of Commerce and Industry (2 terms) and Chairman of the Advisory
Board of the Chamber of Commerce and Industry for the 2009-2010 and 2019-2020 terms.
Domisili Domicile With extensive organizational experience for approximately 40 years in government and private institutions,
he is currently still active as a speaker/presenter in various training and seminars in the fields of economics
Jakarta and business, as well as a speaker for national and international mass media.
Rangkap Jabatan Concurrent Position
Usia Age Per 31 Desember 2025, beliau juga menjabat sebagai:
- Ketua Komite Risk Management PT Bumi Resources Tbk (sejak 2021)
76 tahun | years old As of December 31, 2025, he concurrently serves as:
- Chairman of the Risk Management Committee of PT Bumi Resources Tbk (since 2021)
Kewarganegaraan Hubungan Afiliasi Affiliate Relationship
Beliau tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, anggota Direksi, dan
Nationality pemegang saham.
Indonesia | Indonesian He has no affiliate relationships with other members of the Board of Commissioners, members of the Board
of Directors, or shareholders.
Pernyataan Independensi Statement of Independence
Beliau telah menjabat lebih dari 2 (dua) periode sebagai Komisaris Independen dan tetap berkomitmen
untuk menjaga independensi dan objektivitasnya dalam bekerja.
He has served more than 2 (two) terms as an Independent Commissioner and remains committed to
maintaining his independence and objectivity in his work.
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Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau pertama kali menjabat sebagai Komisaris Independen Perseroan sejak 2009 berdasarkan Akta BAR
RUPSLB No. 80 tanggal 26 Juni 2009, dan diangkat kembali berdasarkan keputusan RUPST tanggal 31 Agustus
2021. Kemudian berdasarkan Keputusan RUPST tanggal 28 Juni 2024, beliau diangkat kembali sebagai
Komisaris Independen Perseroan.
He served as Independent Commissioner of the Company for the first time since 2009, based on the EGMS
BAR Deed No. 80 dated June 26, 2009, and was reappointed based on the Resolution of the AGMS dated
August 31, 2021. Then, based on the Resolution of the AGMS on June 28, 2024, he was reappointed as the
Company’s Independent Commissioner.
Riwayat Pendidikan Educational Background
Beliau nerupakan lulusan Yokohama National University, Jepang (1966).
He is a graduate of Yokohama National University, Japan (1966).
Riwayat Pekerjaan Work Experience
Beliau mengawali perjalanan karirnya di Pertamina (1966-1981). Dalam 5 (lima) tahun terakhir masa
jabatannya di Pertamina, beliau dipercaya menjabat sebagai Kepala Biro Pemasaran Luar Negeri/Ekspor
untuk minyak mentah dan produk minyak bumi. Setelah itu, beliau menjadi konsultan independen untuk
perusahaan perdagangan minyak mentah dan produk minyak bumi internasional. Beliau yang menerbitkan
gagasan dan mendorong pelaksanaan penjualan minyak mentah Indonesia dengan harga premium,
bertentangan dengan kebijakan OPEC.
Pada 1984, beliau memulai karirnya di Unocal Indonesia, salah satu perusahaan minyak dan gas terbesar di
Indonesia serta bagian dari perusahaan minyak multinasional asal Amerika Serikat. Selama sepuluh tahun
berkarir di perusahaan ini, beliau memberikan kontribusi besar terhadap kesuksesan operasional Unocal
Indonesia. Beliau juga aktif menghadiri berbagai konferensi industri perminyakan yang diselenggarakan di
Amerika Serikat, Inggris, dan Singapura.
Beliau merupakan orang Indonesia pertama yang diangkat menjadi Vice President Unocal Indonesia,
dengan dua jabatan sekaligus, yaitu sebagai VP Commercial Affairs dan VP Government Relation. Pada
1994-1997, beliau menjabat sebagai CEO dan Presiden Direktur Bakrie Investindo dan sebagai Wakil Presiden
Komisaris PT Bakrie Capital Indonesia periode 1997-1999. Sebelumnya, beliau pernah menjabat sebagai
Ketua Komite Nominasi dan Remunerasi dan sejak 14 September 2021, beliau menjabat sebagai Anggota
Komite Audit Perseroan dan ditunjuk kembali berdasarkan Surat Sirkular tanggal 23 Agustus 2022.
Anton Setianto He began his career at Pertamina (1966-1981). In the final five years of his tenure at Pertamina, he served as
Head of the Overseas Marketing/Export Bureau for crude oil and petroleum products. He subsequently served
Soedarsono as an independent consultant for an international crude oil and petroleum product trading company. He
initiated and advocated for the sale of Indonesian crude oil at a premium price, in defiance of OPEC policy.
Komisaris Independen In 1984, he began his career at Unocal Indonesia, one of the largest oil and gas companies in Indonesia and
part of a US multinational oil company. During his ten-year career with the company, he made significant
Independent Commissioner contributions to the operational success of Unocal Indonesia. He also actively attended various oil industry
conferences held in the United States, the United Kingdom, and Singapore.
He was the first Indonesian to be appointed Vice President of Unocal Indonesia, holding both positions: VP
Domisili Domicile Commercial Affairs and VP Government Relations. From 1994 to 1997, he served as CEO and President Director
of Bakrie Investindo and as Vice President Commissioner of PT Bakrie Capital Indonesia from 1997 to 1999.
Jakarta Previously, he served as Chairman of the Nomination and Remuneration Committee and since September
14, 2021, he has served as a Member of the Company’s Audit Committee and was reappointed based on a
Circular Letter dated August 23, 2022.
Usia Age Rangkap Jabatan Concurrent Position
85 tahun | years old Per 31 Desember 2025, beliau juga menjabat sebagai Anggota Komite Audit Perseroan (sejak 2021).
As of December 31, 2025, he also serves as a Member of the Company’s Audit Committee (since 2021).
Kewarganegaraan Hubungan Afiliasi Affiliate Relationship
Beliau tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, anggota Direksi, dan
Nationality pemegang saham.
Indonesia | Indonesian He has no affiliate relationships with other members of the Board of Commissioners, members of the Board
of Directors, or shareholders.
Pernyataan Independensi Statement of Independence
Beliau telah menjabat lebih dari 2 (dua) periode sebagai Komisaris Independen dan tetap berkomitmen
untuk menjaga independensi dan objektivitasnya dalam bekerja.
He has served more than 2 (two) terms as an Independent Commissioner and remains committed to
maintaining his independence and objectivity in his work.
PTPT
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TBK
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AnnualReport
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PROFIL
DEWAN KOMISARIS
Profile of the Board of Commissioners
Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau pertama kali menjabat sebagai Komisaris Independen Perseroan sejak 2017 melalui keputusan RUPST
tanggal 16 Juni 2017 dan diangkat kembali melalui Keputusan RUPST tanggal 29 Juli 2022.
He served as Independent Commissioner of the Company for the first time since 2017, based on the Resolution
of the AGMS dated June 16, 2017, and was reappointed based on the Resolution of the AGMS dated July 29,
2022.
Riwayat Pendidikan Educational Background
Beliau meraih gelar Sarjana Ekonomi, bidang akuntansi dari Universitas Padjajaran, Bandung (1971). Beliau
merupakan Chartered Member LKDI, Chartered Accountant, dan memiliki sejumlah sertifikasi, antara
lain Manajemen Risiko Profesional (Risk Management Professional), Praktisi Komite Audit (Certified Audit
Committee Practices), dan Governance Oversight Professional.
He holds a Bachelor’s degree in economics and accounting from Universitas Padjadjaran, Bandung (1971).
He is also an LKDI Chartered Member, Chartered Accountant, and holds a number of certifications, including
Risk Management Professional, Certified Audit Committee Practices, and Governance Oversight Professional.
Riwayat Pekerjaan Work Experience
Beliau merupakan salah satu Founder dan Partner Pimpinan KPMG Indonesia dengan jabatan terakhir
sebagai Chairman (1978-1999). Beliau kemudian mendirikan Kantor Akuntan Publik Kanaka Puradiredja &
Suhartono dan berperan sebagai Senior Partner (2000-2007).
Beliau dipercaya untuk menjabat sebagai Ketua Majelis Kehormatan Ikatan Akuntan Indonesia (2002-
2010) dan Ketua Dewan Kehomatan Ikatan Akuntan Indonesia (2010-2016). Sebelumnya, beliau merupakan
Pendiri dan Ketua Dewan Pengurus Ikatan Komite Audit Indonesia (IKAI) (2004-2010). Beliau juga pernah
menjabat sebagai Anggota Komite Nasional Kebijakan Governance (KNKG) (2016-2019) dan Ketua Tim
Perumus Pedoman Umum Governansi Korporat Indonesia (2017-2019).
Saat ini, beliau menjabat sebagai Anggota Dewan Kehormatan Manajemen Risiko Profesional (PRIMA) sejak
2006, Ketua Badan Pengurus Lembaga Komisaris Direktur Indonesia (LKDI) sejak 2009, Ketua Dewan Sertifikasi
Komite Audit Indonesia (IKAI) sejak 2016, dan anggota Dewan Pakar KNKG sejak 2019.
He is one of the Founders and Lead Partners of KPMG Indonesia with his last position as Chairman (1978-1999).
He then founded the Public Accounting Firm Kanaka Puradiredja & Suhartono and served as Senior Partner
(2000-2007).
Kanaka He was entrusted to serve as Chairman of the Honorary Council of the Institute of Indonesia Chartered
Accountants (2002-2010) and Chairman of the Honorary Council of the Institute of Indonesia Chartered
Puradiredja Accountants (2010-2016). Previously, he was the Founder and Chairman of the Indonesian Audit Committee
Association (IKAI) (2004-2010). He has also served as a Member of the National Committee for Governance
Policy (KNKG) (2016-2019) and Chairman of the Formulation Team for the General Guidelines for Indonesian
Komisaris Independen Corporate Governance (2017-2019).
Independent Commissioner Currently, he serves as a Member of the Honorary Board of Professional Risk Management (PRIMA) since
2006, Chairman of the Management of Indonesian Directors and Commissioners (LKDI) since 2009, Chairman
of the Indonesian Audit Committee Certification Board (IKAI) since 2016, and a member of the KNKG Expert
Council since 2019.
Domisili Domicile
Jakarta Rangkap Jabatan Concurrent Position
Per 31 Desember 2025, beliau juga menjabat sebagai:
- Ketua Komite Audit Perseroan (sejak 2021);
- Anggota Komite Risk Management Perseroan (sejak 2021); dan
Usia Age - Komisaris Independen di beberapa perusahaan publik lainnya.
As of December 31, 2024, he also serves as:
81 tahun | years old - Chairman of the Audit Committee of the Company (since 2021);
- Member of the Risk Management Committee of the Company (since 2021); and
- Independent Commissioner in several other public companies.
Kewarganegaraan Hubungan Afiliasi Affiliate Relationship
Nationality Beliau tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, anggota Direksi, dan
Indonesia | Indonesian pemegang saham.
He has no affiliate relationships with other members of the Board of Commissioners, members of the Board
of Directors, or shareholders.
Pernyataan Independensi Statement of Independence
Beliau telah menjabat lebih dari 2 (dua) periode sebagai Komisaris Independen dan tetap berkomitmen
untuk menjaga independensi dan objektivitasnya dalam bekerja.
He has served more than 2 (two) terms as an Independent Commissioner and remains committed to
maintaining his independence and objectivity in his work.
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Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau pertama kali menjabat sebagai Komisaris Independen Perseroan sejak 2017 melalui keputusan RUPST
tanggal 16 Juni 2017 dan diangkat kembali melalui Keputusan RUPST tanggal 29 Juli 2022.
He served as Independent Commissioner of the Company for the first time since 2017, based on the Resolution
of the AGMS dated June 16, 2017, and was reappointed based on the Resolution of the AGMS dated July 29,
2022.
Riwayat Pendidikan Educational Background
Beliau meraih gelar Sarjana Ekonomi dari Universitas Indonesia (1993) dan gelar Master bidang Akuntansi
dari Universitas Indonesia (2003). Saat ini, beliau tengah menyelesaikan studi PhD di Universiti Sains Malaysia.
He holds a Bachelor of Economics degree from Universitas Indonesia (1993) and a Master of Accounting
degree from Universitas Indonesia (2003). He is currently completing his PhD studies at Universiti Sains
Malaysia.
Riwayat Pekerjaan Work Experience
Beliau pernah menjabat sebagai Komisaris dan Direktur di beberapa perusahaan, antara lain sebagai
Direktur Utama PT Recapital Asset Management (2000-2009), Direktur Utama PT Berau Coal (2010), Anggota PT
Capitalinc Finance (2014-2015), Komisaris PT Bank Pundi Tbk (2014-2016), dan Komisaris PT IPMI International
Indonesia (2014-2018). Beliau pernah menjabat sebagai Anggota Komite Nominasi & Remunerasi Perseroan,
sebelum ditunjuk kembali sebagai Ketua pada 23 Agustus 2022.
He has served as Commissioner and Director in several companies, including as President Director of
PT Recapital Asset Management (2000-2009), President Director of PT Berau Coal (2010), Member of PT
Capitalinc Finance (2014-2015), Commissioner of PT Bank Pundi Tbk (2014-2016), and Commissioner of PT IPMI
International Indonesia (2014-2018). He has served as Member of the Company’s Nomination & Remuneration
Committee, before being reappointed as Chairman on August 23, 2022.
Rangkap Jabatan Concurrent Position
Per 31 Desember 2025, beliau juga menjabat sebagai:
- Ketua Komite Nominasi & Remunerasi Perseroan (sejak 2022)
As of December 31, 2025, he also serves as:
- Chairman of the Nomination & Remuneration Committee of the Company (since 2022)
Hubungan Afiliasi Affiliate Relationship
Y.A. Didik Beliau tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, anggota Direksi, dan
Cahyanto pemegang saham.
He has no affiliate relationships with other members of the Board of Commissioners, members of the Board
of Directors, or shareholders.
Komisaris Independen
Independent Commissioner Pernyataan Independensi Statement of Independence
Beliau telah menjabat lebih dari 2 (dua) periode sebagai Komisaris Independen dan tetap berkomitmen
untuk menjaga independensi dan objektivitasnya dalam bekerja.
He has served more than 2 (two) terms as an Independent Commissioner and remains committed to
Domisili Domicile maintaining his independence and objectivity in his work.
Jakarta
Usia Age
58 tahun | years old
Kewarganegaraan
Nationality
Indonesia | Indonesian
PT BUMI RESOURCES TBK 2025 Annual Report 77
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Performance Highlight Management Report Company Profile Management Discussion and Analysis
PROFIL
DEWAN KOMISARIS
Profile of the Board of Commissioners
Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau pertama kali menjabat sebagai Komisaris Independen Perseroan sejak 2023 melalui keputusan RUPST
tanggal 30 Juni 2023.
He served as Independent Commissioner of the Company for the first time since 2023, based on the Resolution
of the AGMS on June 30, 2023.
Riwayat Pendidikan Educational Background
Beliau menyelesaikan Pendidikan Sarjana Teknik di Institut Pertanian Bogor (2002), Sarjana Teknik Industri
di Polytechnic STMI Jakarta (2005), kemudian meraih gelar Master dari Universitas Islam Asyafiiyah (2009),
gelar Doctor dari Universitas Negeri Jakarta (2014), gelar Sarjana & Master Hukum dari Sekolah Tinggi Ilmu
Hukum IBLAM (2020), gelar Sarjana Hukum dari Sekolah Tinggi Ilmu Hukum IBLAM (2025), dan kini tengah
menempuh pendidikan bidang Professional Engineer dari Institut Teknologi Indonesia (2026).
He completed his education with a Bachelor of Engineering from Institut Pertanian Bogor (2002), a Bachelor of
Industrial Engineering from Polytechnic STMI Jakarta (2005), a Master of Management from Universitas Islam
Asyafiiyah (2009), a Doctorate degree from Universitas Negeri Jakarta (2014), and a Bachelor & Master of Law
from Sekolah Tinggi Ilmu Hukum IBLAM (2020). Bachelor of Law degree from IBLAM College of Law (2025), and
is currently studying Professional Engineering from the Indonesian Institute of Technology (2026).
Sertifikasi Profesi Professional Certification
Beliau memiliki sejumlah sertifikasi profesi sebagai berikut:
- Pendidikan Khusus Profesi Advokat di Himpunan Advokat Pegacara Indonesia (2025);
- Sertifikasi Qualified Risk Governance Professional (QRGP) di Lembaga Sertifikasi Profesi Mitra Kalyana
Sejahtera (2025); dan
- Sertifikasi Pendidik Dosen STIH IBLAM di Kementerian Pendidikan Tinggi, Sains, dan Teknologi Republik
Indonesia (2025).
He holds several professional certifications, as follows:
- Special Education for the Advocate Profession from the Indonesian Advocates and Lawyers Association
(2025);
- Qualified Risk Governance Professional (QRGP) Certification from the Mitra Kalyana Sejahtera Professional
Certification Institute (2025); and
- Lecturer Certification at STIH IBLAM from the Ministry of Higher Education, Science, and Technology of the
Republic of Indonesia (2025).
Riwayat Pekerjaan Work Experience
Anggawira Sebelum bergabung dengan Perseroan, beliau pernah menjabat sebagai Komisaris (2020-2021) dan Presiden
Komisaris (2021-2022) PT Krakatau Niaga Indonesia, Presiden Komisaris PT Krakatau Pipe Industries (2021-
Komisaris Independen 2023), dan Tim Ahli Menteri Investasi di Kementerian Investasi (BPKM) (2019-2024).
Prior to joining the Company, he served as Commissioner (2020-2021) and President Commissioner (2021-2022) of
Independent Commissioner PT Krakatau Niaga Indonesia, President Commissioner of PT Krakatau Pipe Industries (2021-2023), and Expert Team
of the Minister of Investment at the Ministry of Investment (BPKM) (2019-2024).
Domisili Domicile Rangkap Jabatan Concurrent Position
Per 31 Desember 2025, beliau juga menjabat sebagai:
Jakarta - Tenaga Ahli Komisi Pengawas di SKK Migas (sejak 2020);
- Lektor di STIH IBLAM (sejak 2021);
- Presiden Komisaris JSK GAS Industries (sejak 2022);
- Presiden Komisaris PT Tirta Energi Cemerlang (entitas anak PT Kencana Energi Lestari) (sejak 2024);
Usia Age - Tenaga Ahli Menteri di Kementerian Energi dan Sumber Daya Mineral (sejak 2024); dan
- Komisaris PT PLN Energi Primer Indonesia (sejak 2025).
44 tahun | years old As of December 31, 2025, he also serves as:
- Expert Staff of Supervisory Commission at SKK Migas (since 2020)
- Lector at STIH IBLAM (sejak 2021);
- President Commissioner of JSK GAS Industries (since 2022);
- President Commissioner of PT Tirta Energi Cemerlang (subsidiary of PT Kencana Energi Lestari) (since
Kewarganegaraan 2024);
Nationality - Ministerial Expert Staff of the Ministry of Energy and Mineral Resources (since 2024); and
- Commissioner of PT PLN Energi Primer Indonesia (since 2025).
Indonesia | Indonesian
Keanggotaan Organisasi Organization Membership
Per 31 Desember 2025, beliau terlibat dalam sejumlah organisasi, antara lain:
1. Sekretaris Jenderal Himpunan Pengusaha Muda Indonesia (HIPMI) (sejak 2022);
2. Ketua Umum Asosiasi Pemasok Energi Mineral dan Batubara Indonesia (ASPEBINDO) (sejak 2020);
3. Vice Chairman of Technology and Research Board Kadin Indonesia (sejak 2020);
4. Department of Media Relations Indonesian Iron & Steel Industry Association (IISIA) (sejak 2021);
5. Chairman Indonesia Co-Working Office Entrepreneurs Association (PERJAKBI) (sejak 2016); dan
6. Chairman of Investment Indonesia Market Merchant Association (APPSI) (sejak 2021).
As of December 31, 2025, he was involved in a number of organizations, including:
1. Secretary General of the Indonesian Young Entrepreneurs Association (HIPMI) (since 2022);
2. General Chairman of the Indonesian Mineral and Coal Energy Suppliers Association (ASPEBINDO) (since
2020);
3. Vice Chairman of the Technology and Research Board of the Indonesian Chamber of Commerce and
Industry (since 2020);
4. Department of Media Relations Indonesian Iron & Steel Industry Association (IISIA) (since 2021);
5. Chairman Indonesia Co-Working Office Entrepreneurs Association (PERJAKBI) (since 2016); and
6. Chairman of Investment Indonesia Market Merchant Association (APPSI) (since 2021).
Hubungan Afiliasi Affiliate Relationship
Beliau tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, anggota Direksi, dan
pemegang saham.
He has no affiliate relationships with other members of the Board of Commissioners, members of the Board
of Directors, or shareholders.
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Corporate Governance Corporate Social Responsibility Financial Report
Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau pertama kali menjabat sebagai Komisaris Perseroan sejak 2021 berdasarkan Keputusan RUPST tanggal
31 Agustus 2021.
He served as Commissioner of the Company for the first time since 2021, based on the Resolution of the AGMS
dated August 31, 2021.
Riwayat Pendidikan Educational Background
Beliau meraih gelar Sarjana bidang Science dari Newbury College, Amerika Serikat (2007).
He holds a Bachelor’s degree in Science from Newbury College, United States (2007).
Riwayat Pekerjaan Work Experience
Beliau mengawali karirnya di divisi Investment Banking, Credit Suisse, New York pada 2007. Setelah itu, beliau
bergabung dengan Perseroan di bidang Investor Relations (2007-2009) sebelum diangkat sebagai Deputy
CEO PT Bumi Resources Minerals Tbk (2010-2017) dan Direktur PT Kaltim Prima Coal (2014-2020). Pada 2021,
beliau kembali bergabung dengan Perseroan sebagai Komisaris hingga saat ini. Pada 23 Agustus 2022, beliau
diangkat sebagai Anggota Komite Nominasi & Remunerasi Perseroan.
He started his career in the Investment Banking division, Credit Suisse, New York in 2007. After that, he joined
the Company in Investor Relations (2007-2009) before being appointed as Deputy CEO of PT Bumi Resources
Minerals Tbk (2010-2017) and Director of PT Kaltim Prima Coal (2014-2020). In 2021, he rejoined the Company
as Commissioner until now. On August 23, 2022, he was appointed as Member of the Company’s Nomination
& Remuneration Committee.
Rangkap Jabatan Concurrent Position
Per 31 Desember 2025, beliau menjabat sebagai:
- Direktur PT Bumi Resources Minerals Tbk (sejak 2022);
- Komisaris PT Kaltim Prima Coal (sejak 2022);
- Komisaris PT Arutmin Indonesia (sejak 2022);
- Anggota Ketua Komite Nominasi & Remunerasi Perseroan (sejak 2022);
- Direktur PT Bakrie Sumatera Plantation Tbk (sejak 2015);
- Direktur PT Bakrie Capital Indonesia (sejak 2013); dan
- Direktur PT Petromine Energy Trading (sejak 2009).
As of December 31, 2025, he serves as:
- Director of PT Bumi Resources Minerals Tbk (since 2022);
Adhika - Commissioner of PT Kaltim Prima Coal (since 2022);
- Commissioner of PT Arutmin Indonesia (since 2022);
- Member of the Nomination & Remuneration Committee of the Company (since 2022);
Andrayudha - Director of PT Bakrie Sumatera Plantation Tbk (since 2015);
- Director of PT Bakrie Capital Indonesia (since 2013); and
Bakrie - Director of PT Petromine Energy Trading (since 2009).
Komisaris Hubungan Afiliasi Affiliate Relationship
Commissioner Beliau tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, tetapi terafiliasi dengan
anggota Direksi dan pemegang saham.
He has no affiliation relationships with other members of the Board of Commissioners, but is affiliated with
members of the Board of Directors and shareholders.
Domisili Domicile
Jakarta
Usia Age
41 tahun | years old
Kewarganegaraan
Nationality
Indonesia | Indonesian
PT BUMI RESOURCES TBK 2025 Annual Report 79
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlight Management Report Company Profile Management Discussion and Analysis
PROFIL
DEWAN KOMISARIS
Profile of the Board of Commissioners
Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau pertama kali menjabat sebagai Komisaris Perseroan sejak 2017 berdasarkan hasil RUPST tanggal 16 Juni
2017, dan diangkat kembali pada 29 Juli 2022.
He served as Commissioner of the Company for the first time since 2017, based on the Resolution of the AGMS
dated June 16, 2017, and was reappointed on July 29, 2022.
Riwayat Pendidikan Educational Background
Beliau meraih gelar Sarjana (cum laude) dalam bidang Bahasa dan Sastra Slavia dari Harvard College
(1983-1987) dan gelar Master of Arts di bidang Perdagangan Internasional dan Ekonomi dari Johns Hopkins
University (SAIS) (1989-1991).
He earned his Bachelor’s degree (cum laude) in Slavic Languages and Literatures from Harvard College
(1983-1987) and a Master of Arts degree in International Trade and Economics from Johns Hopkins University
(SAIS) (1989-1991).
Riwayat Pekerjaan Work Experience
Pada 1991-1996, beliau menjabat sebagai Operations Officer (Energy, Ukraine Regional Office), The World Bank.
Kemudian, beliau dipercaya untuk menjabat sebagai Direktur Enron Europe Limited (1996-2001) dan Wakil
Presiden Herakles Capital (2001-2002). Beliau lalu menjabat sebagai Direktur Komersial Bisichi Mining PLC di
London (2003-2009), dan sebagai CEO Africa Commodities Group (anggota Noble Group) (2009-2010). Beliau
menjabat sebagai Direktur Mriya Farming Plc (2018-2023).
In 1991-1996, he served as Operations Officer (Energy, Ukraine Regional Office), The World Bank. Then, he was trusted
to serve as Director of Enron Europe Limited (1996-2001) and Vice President of Herakles Capital (2001-2002). He then
served as Commercial Director of Bisichi Mining PLC in London (2003-2009), and as CEO of Africa Commodities Group
(a member of Noble Group) (2009-2010). He served as Director of Mriya Farming Plc (2018-2023).
Rangkap Jabatan Concurrent Position
Per 31 Desember 2025, beliau juga menjabat sebagai:
- Managing Director T.M. Kearney & Company Limited as Energy Industry Advisory & Commodity-Broking
Firm (sejak 2011); dan
- Non-Executive Director Interpipe Group PLC (sejak 2019).
As of December 31, 2025, he also serves as:
- Managing Director of T.M. Kearney & Company Limited as Energy Industry Advisory & CommodityBroking
Firm (since 2011); and
Thomas Myer - Non-Executive Director of Interpipe Group PLC (since 2019).
Kearney Hubungan Afiliasi Affiliate Relationship
Beliau tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, anggota Direksi, dan
Komisaris pemegang saham.
He has no affiliate relationships with other members of the Board of Commissioners, members of the Board
Commissioner of Directors, or shareholders.
Domisili Domicile
Inggris | England
Usia Age
61 tahun | years old
Kewarganegaraan
Nationality
Irlandia | Irlandia
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Tata Kelola Perusahaan Tanggung Jawab Sosial Perusahaan Laporan Keuangan
Corporate Governance Corporate Social Responsibility Financial Report
PROFIL
DIREKSI
Profile of the Board of Directors
Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau pertama kali menjabat sebagai Presiden Direktur Perseroan sejak 2021 berdasarkan Keputusan RUPST
tanggal 31 Agustus 2021, dan diangkat kembali pada berdasarkan Keputusan RUPST tanggal 2 Juni 2025.
He served as President Director of the Company for the first time since 2021, based on the Resolution of the
Annual GMS dated August 31, 2021, and reappointed based on the Decision of the AGMS dated June 2, 2025.
Riwayat Pendidikan Educational Background
Beliau memperoleh gelar Sarjana bidang Science Economics – Finance di Bentley University, Boston, Amerika
Serikat (2005).
He earned a Bachelor’s degree in Science Economics – Finance at Bentley University, Boston, United States
(2005).
Riwayat Pekerjaan Work Experience
Beliau pernah berkarir sebagai Analis Capital Managers Asia (2006), Deputy Chief Financial Officer PT Semesta
Marga Raya (2009), Investment Specialist PT Bakrieland Development (2014), Komisaris PT Kaltim Prima Coal
(2014), Chief Business Development Officer PT Jungleland Asia (2015), Komisaris PT Biofuel Indo Sumatra
(2015), dan Komisaris PT Bakrie Sumatera Plantation (2015). Di dalam Perseroan, beliau pernah ditempatkan di
Departemen Investor Relations (2007), kemudian menjabat sebagai VP Strategic Business Development (2013)
dan Direktur (2020-2021).
He has had a career as Capital Managers Asia Analyst (2006), Deputy Chief Financial Officer of PT Semesta
Marga Raya (2009), Investment Specialist of PT Bakrieland Development (2014), Commissioner of PT Kaltim
Prima Coal (2014), Chief Business Development Officer of PT Jungleland Asia (2015), Commissioner of PT
Biofuel Indo Sumatra (2015), and Commissioner of PT Bakrie Sumatra Plantation (2015). Within the Company,
he was assigned to the Investor Relations Department (2007), then served as VP Strategic Business
Development (2013) and Director (2020–2021.
Rangkap Jabatan Concurrent Position
Per 31 Desember 2025, beliau juga menjabat sebagai:
- Direktur Utama PT Kaltim Prima Coal (sejak April 2022)
- Komisaris PT Arutmin Indonesia (sejak September 2021)
- Komisaris Utama PT BUMI Resources Minerals (sejak Oktober 2021)
- Direktur PT Minarak Brantas Gas, Inc (sejak 2017)
- Direktur Utama PT Gaia Energi Baik (sejak 2016)
Adika Nuraga - Direktur PT Graha Andrasentra Propertindo (sejak 2015)
- Direktur PT Bakrie Capital Indonesia (sejak 2013)
As of December 31, 2025, he also concurrently serves as:
Bakrie - President Director of PT Kaltim Prima Coal (since April 2022)
- Commissioner of PT Arutmin Indonesia (since September 2021)
- President Commissioner of PT BUMI Resources Minerals (since October 2021)
Presiden Direktur - Director of PT Minarak Brantas Gas, Inc. (since 2017)
President Director - President Director of PT Gaia Energi Baik (since 2016)
- Director of PT Graha Andrasentra Propertindo (since 2015)
- Director of PT Bakrie Capital Indonesia (since 2013)
Domisili Domicile Hubungan Afiliasi Affiliate Relationship
Indonesia Beliau tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, tetapi terafiliasi dengan anggota
Dewan Komisaris dan pemegang saham.
He has no affiliate relationships with other members of the Board of Directors but is affiliated with members
of the Board of Commissioners and shareholders.
Usia Age
44 tahun | years old
Kewarganegaraan
Nationality
Indonesia | Indonesian
PT BUMI RESOURCES TBK 2025 Annual Report 81
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlight Management Report Company Profile Management Discussion and Analysis
PROFIL
DIREKSI
Profile of the Board of Directors
Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau pertama kali menjabat sebagai Direktur Perseroan sejak 2023 melalui keputusan RUPST tanggal 30 Juni
2023.
He served as Director of the Company for the first time since 2023, based on the Resolution of the AGMS dated
June 30, 2023.
Riwayat Pendidikan Educational Background
Beliau menyelesaikan pendidikannya sebagai Sarjana Ekonomi dari Universitas Kristen Satya Wacana,
Indonesia (1982) dan meraih gelar Diploma Ekonomi Pembangunan dari Australian National University,
Canberra, Australia (1988).
He completed his education as a Bachelor of Economics from Universitas Kristen Satya Wacana, Indonesia
(1982) and Diploma in Development Economics from Australian National University, Canberra, Australia
(1988).
Riwayat Pekerjaan Work Experience
Selama perjalanan karirnya, beliau pernah menjabat sebagai Head of Capital Markets PT (Persero) Danareksa
(1982-1990), Head of Capital Market PT Merchant Investment Corporation (Merincorp) (1990-1991), Direktur PT
Merincorp Securities Indonesia (1991-1992), Wakil Presiden Direktur PT DBS Securities Indonesia (1992-1995),
dan berbagai posisi manajemen di PT Danareksa (Persero) selama tahun 1995-2001 dengan posisi terakhir
sebagai Komisaris.
Pada 2001-2016, beliau juga menjabat sebagai Presiden Komisaris PT NC Securities, Presiden Komisaris PT Star
Energy Holding Pte. Ltd. (2003-2007), Chairman Asosiasi Wakil Penjamin Emisi Efek Indonesia (AWPEEI) (2002-
2009), Presiden Direktur PT Amman Mineral Internasional (2016-2020). Beliau juga pernah menjadi Anggota
Economic Board Dewan Pengembangan Usaha Nasional (DPUN) (1999-2001).
During his career, he served as Head of Capital Markets at PT (Persero) Danareksa (1982-1990), Head of Capital
Market at PT Merchant Investment Corporation (Merincorp) (1990-1991), Director of PT Merincorp Securities
Indonesia (1991-1992), Vice President Director of PT DBS Securities Indonesia (1992-1995), and various
management positions at PT Danareksa (Persero) during 1995-2001 with the last position as Commissioner.
In 2001-2016, he also served as President Commissioner of PT NC Securities, President Commissioner of PT Star
Energy Holding Pte. Ltd. (2003-2007), Chairman of the Indonesian Underwriters Representative Association
(AWPEEI) (2002-2009), President Director of PT Amman Mineral Internasional (2016-2020). He was also a
member of the Economic Board of the National Business Development Council (DPUN) from 1999 to 2001.
Agoes
Rangkap Jabatan Concurrent Position
Projosasmito Per 31 Desember 2025, beliau juga menjabat sebagai:
- Presiden Direktur PT Bumi Resources Minerals Tbk (sejak 2022);
Wakil Presiden Direktur - Presiden Komisaris PT Nusantara Mahabakti (sejak 2007);
Vice President Director - Presiden Direktur PT AP Investment (sejak 2007);
- Presiden Direktur PT Ithaca Resources (sejak 2007);
- Presiden Komisaris PT Maduma Coal Energy (sejak 2010);
- Wakil Presiden Direktur PT Amman Mineral Nusa Tenggara (sejak 2016);
- Presiden Komisaris PT Amman Mineral Internasional (sejak 2020);
Domisili Domicile - Honor Council Lembaga Sertifikasi Profesi Pasar Modal Indonesia (sejak 2000); dan
- Supervisory Board Perkumpulan Profesi Pasar Modal Indonesia (APPMI/PROPAMI) (sejak 2009).
Jakarta As of December 31, 2025, he also concurrently serves as:
- President Director of PT Bumi Resources Minerals Tbk (since 2022);
- President Commissioner of PT Nusantara Mahabakti (since 2007);
- President Director of PT AP Investment (since 2007);
Usia Age - President Director of PT Ithaca Resources (since 2007);
- President Commissioner of PT Maduma Coal Energy (since 2010);
70 tahun | years old - Vice President Director of PT Amman Mineral Nusa Tenggara (since 2016);
- President Commissioner of PT Amman Mineral Internasional (since 2020);
- Honor Council of the Indonesian Capital Market Professional Certification Institute (since 2020); and
- Supervisory Board of the Indonesian Capital Market Professional Association (APPMI/PROPAMI) (since
Kewarganegaraan 2009).
Nationality
Indonesia | Indonesian
Hubungan Afiliasi Affiliate Relationship
Beliau tidak memiliki hubungan afiliasi dengan anggota Komisaris lainnya, tetapi terafiliasi dengan anggota
Direksi dan pemegang saham.
He has no affiliation relationships with members of the Board of Commissioners, but is affiliated with members
of the Board of Directors and shareholders.
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Tata Kelola Perusahaan Tanggung Jawab Sosial Perusahaan Laporan Keuangan
Corporate Governance Corporate Social Responsibility Financial Report
Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau pertama kali menjabat sebagai Direktur Perseroan sejak 2020 berdasarkan Keputusan RUPSLB pada 16
September 2020, dan diangkat kembali pada berdasarkan Keputusan RUPST tanggal 2 Juni 2025.
He served as Director of the Company for the first time since 2020, based on the Resolution of the EGMS dated
September 16, 2020, and reappointed based on the Decision of the AGMS dated June 2, 2025.
Riwayat Pendidikan Educational Background
Beliau meraih gelar Bachelor of Commerce dari Andhra University, India (1970) dan Chartered Accountants
of India (1976).
He earned a Bachelor of Commerce degree from Andhra University, India (1970) and Chartered Accountants
of India (1976).
Riwayat Pekerjaan Work Experience
Selama lebih dari 25 tahun, beliau telah mengemban berbagai jabatan strategis di Bakrie Group dan
memberikan kontribusi yang bernilai. Beliau ditunjuk sebagai CEO BUMI Plc pada Januari 2012 dan
mengundurkan diri sebagai Komisaris dari semua perusahaan non-batubara milik Bakrie Group dan
bertugas di London untuk meninjau operasional BUMI plc. Beliau mengundurkan diri pada Agustus 2013 dan
melanjutkan tugasnya di Indonesia.
Beliau pernah berkarir sebagai Komisaris PT Mahakam Coal Terminal (2019-2023), Komisaris PT Ancara Logistics
Indonesia Tbk (2019-2023), Komisaris PT Kutai Bara Nusantara (2016-2021), Komisaris PT Bakrie Global Ventura
(2013-2016), Direktur Utama PT Bakrie & Brothers Tbk (2008-2010 dan 2012-2013), Chief Executive Officer Bumi Plc.,
London (2011-2012), Direktur Utama PT Kaltim Prima Coal dan PT Arutmin Indonesia (2007-2011), Komisaris PT Energi
Mega Persada Tbk (2007-2012), Direktur Utama PT Bakrie Global Ventura (2006-2012), Komisaris PT Bakrie Telecom
Tbk (2005-2012), Komisaris Utama PT Semesta Marga Raya (2004-2007), Komisaris Utam CMA Asset Management
(2003-2004), Komisaris PT Cakrawala Andalas teLEVISI (2002-2012), Direktur PT CMA Indonesia (2002-2012),
Managing Director Capital Managers Asia Pte Ltd (2001-2012), Direktur Utama PT Bakrie Investindo (2000-2001),
Managing Director & COO PT Bakrie & Brothers Tbk (1993-2001), Vice President PT Bakrie Investindo (1991-1993),
Managing Director Timeswitch Investments Ltd (1991-1993), General Manager PT Pana Perma (1987-1991), Head of
Project Support and Control PT Tripatra Engineering (1982-1987), Head of Treasury PT Texmaco Indonesia Jaya (1981-
1982), Asst. Manager Corporate Planning Ashok Leyland Limited (1979-1981), Junior Officer ICICI Limited (1976-1979),
Junior Officer Production (1974-1976), dan Accountant Precision Products Limited (1970-1973).
Beliau sebelumnya pernah menjabat sebagai Komisaris (2005-2010) dan Presiden Komisaris (2010-2020)
Perseroan sebelum diangkat menjadi Direktur pada 2020.
For more than 25 years, he has held various strategic positions in the Bakrie Group and made valuable
contributions. He was appointed as CEO of BUMI Plc in January 2012 and resigned as Commissioner of all
Nalinkant A. non-coal companies owned by the Bakrie Group and was assigned to London to review the operations of
BUMI plc. He resigned in August 2013 and continued his duties in Indonesia.
Rathod He has had a career as Commissioner of PT Mahakam Coal Terminal (2019-2023), Commissioner of PT Ancara
Logistics Indonesia Tbk (2019-2023), Commissioner of PT Kutai Bara Nusantara (2016-2021), Commissioner of PT
Bakrie Global Ventura (2013-2016), President Director of PT Bakrie & Brothers Tbk (2008-2010 and 2012-2013), Chief
Direktur Executive Officer of Bumi Plc., London (2011-2012), President Director of PT Kaltim Prima Coal and PT Arutmin Indonesia
(2007-2011), Commissioner of PT Energi Mega Persada Tbk (2007-2012), President Director of PT Bakrie Global
Director Ventura (2006-2012), Commissioner of PT Bakrie Telecom Tbk (2005-2012), President Commissioner of PT Semesta
Marga Raya (2004-2007), President Commissioner of CMA Asset Management (2003-2004), Commissioner of PT
Cakrawala Andalas teLEVISI (2002-2012), Director of PT CMA Indonesia (2002-2012), Managing Director of Capital
Managers Asia Pte Ltd (2001-2012), President Director of PT Bakrie Investindo (2000-2001), Managing Director & COO
Domisili Domicile of PT Bakrie & Brothers Tbk (1993-2001), Vice President of PT Bakrie Investindo (1991-1993), Managing Director of
Timeswitch Investments Ltd (1991-1993), General Manager of PT Pana Perma (1987-1991), Head of Project Support
and Control of PT Tripatra Engineering (1982-1987), Head of Treasury of PT Texmaco Indonesia Jaya (1981-1982), Asst.
Indonesia Manager of Corporate Planning at Ashok Leyland Limited (1979-1981), Junior Officer at ICICI Limited (1976-1979),
Junior Officer of Production (1974-1976), and Accountant Precision Products Limited (1970-1973).
He previously served as Commissioner (2005-2010) and President Commissioner (2010-2020) of the Company
Usia Age prior to being appointed as Director in 2020.
75 tahun | years old
Rangkap Jabatan Concurrent Position
Per 31 Desember 2025, beliau juga menjabat sebagai:
- Komisaris Utama PT Ancara Logistics Indonesia Tbk (sejak 2023);
- Komisaris Utama PT Mahakam Coal Terminal (sejak 2020);
Kewarganegaraan - Komisaris PT Sekar Utama Perkasa (sejak 2020);
- Komisaris PT Darma Henwa Tbk (sejak 2020);
Nationality - Komisaris PT Ade Putra Tanrajeng (sejak 2019);
India | India - Komisaris PT Guruh Putra Bersama (sejak 2019);
- Komisaris PT Tribara Daya Global (sejak 2019);
- Komisaris PT Bara Milenia Energi (sejak 2019);
- Komisaris PT Leap Coal Indonesia (sejak 2019);
- Direktur Ancara Resources Limited (sejak 2016);
- Direktur Ancara Resources Pte ltd (sejak 2016);
- Komisaris Utama PT Arutmin Indonesia (sejak 2010);
- Komisaris Utama PT Kaltim Prima Coal (sejak 2011);
- Komisaris PT Bumi Resources Mineral Tbk (sejak 2010); dan
- Managing Director Great Asian Holdings Pte Ltd (sejak 1989).
As of December 31, 2025, he also serves as:
- President Commissioner of PT Ancara Logistics Indonesia Tbk (since 2023);
- President Commissioner of PT Mahakam Coal Terminal (since 2020);
- Commissioner of PT Sekar Utama Perkasa (since 2020);
- Commissioner of PT Darma Henwa Tbk (since 2020);
- Commissioner of PT Ade Putra Tanrajeng (since 2019);
- Commissioner of PT Guruh Putra Bersama (since 2019);
- Commissioner of PT Tribara Daya Global (since 2019);
- Commissioner of PT Bara Milenia Energi (since 2019);
- Commissioner of PT Leap Coal Indonesia (since 2019);
- Director of Ancara Resources Limited (since 2016);
- Director of Ancara Resources Pte ltd (since 2016);
- President Commissioner of PT Arutmin Indonesia (since 2010);
- President Commissioner of PT Kaltim Prima Coal (since 2011);
- Commissioner of PT Bumi Resources Mineral Tbk (since 2010); and
- Managing Director of Great Asian Holdings Pte Ltd (since 1989).
Hubungan Afiliasi Affiliate Relationship
Beliau tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris, dan
pemegang saham.
He has no affiliate relationships with any other members of the Board of Directors, members of the Board of
Commissioners and shareholders.
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PROFIL
DIREKSI
Profile of the Board of Directors
Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau pertama kali menjabat sebagai Direktur Perseroan sejak 2023 melalui keputusan RUPST tanggal 30 Juni
2023.
He served as Director of the Company for the first time since 2023, based on the Resolution of the AGMS dated
June 30, 2023.
Riwayat Pendidikan Educational Background
Beliau meraih gelar Sarjana Ekonomi di Suffolk University, Boston, Massachusetts (2009).
He holds a Bachelor of Economics at Suffolk University, Boston, Massachusetts (2009).
Riwayat Pekerjaan Work Experience
Beliau mengawali karirnya sebagai Intern di Accounting Department, Star Energy pada 2006. Beliau
kemudian berkontribusi sebagai Asisten di Suffolk University Finance Department, Boston, Massachusetts
pada 2008-2009. Kemudian, beliau bekerja di Nusantara Capital Securities sebagai Junior Analyst (2010-
2012) dan Analyst (2013-2015).
He started his career as an Intern in the Accounting Department at Star Energy in 2006. He subsequently
served as an Assistant at the Suffolk University Finance Department, Boston, Massachusetts, from 2008-2009.
He later joined Nusantara Capital Securities, where he worked as a Junior Analyst from (2010-2012) and as
an Analyst from (2013-2015).
Rangkap Jabatan Concurrent Position
Per 31 Desember 2025, beliau juga menjabat sebagai:
- Director of Business Development PT Bumi Resources Minerals Tbk (sejak 2022);
- Co-Owner/Co-Founder PT Tri Karya Teslatama (sejak 2015); dan
- Direktur PT AP Investment (sejak 2015).
As of December 31, 2025, he also serves as:
- Director of Business Development PT Bumi Resources Minerals Tbk (since 2022);
- Co-Owner/Co-Founder of PT Tri Karya Teslatama (since 2015); and
- Director of PT AP Investment (since 2015).
Keanggotaan Organisasi Organization Membership
Sejak 2010 hingga saat ini, beliau juga merupakan Broker-Dealer Indonesia untuk The Committee for Capital
Adrian Market Professional Standards.
Since 2010, he has also served as an Indonesia Broker-Dealer for The Committee for Capital Market
Wicaksono Professional Standards.
Direktur Hubungan Afiliasi Affiliate Relationship
Director Beliau tidak memiliki hubungan afiliasi dengan anggota Komisaris lainnya, tetapi terafiliasi dengan anggota
Direksi dan pemegang saham.
He is not affiliated with any member of the Board of Commissioners, but is affiliated with other members of
the Board of Directors and shareholders.
Domisili Domicile
Indonesia
Usia Age
43 tahun | years old
Kewarganegaraan
Nationality
Indonesia | Indonesian
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Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau pertama kali menjabat sebagai Direktur Perseroan sejak 2023 melalui keputusan RUPST tanggal 30
Juni 2023.
He served as Director of the Company for the first time since 2023, based on the Resolution of the AGMS dated
June 30, 2023.
Riwayat Pendidikan Educational Background
Beliau meraih gelar Sarjana bidang Ekonomi dari Universitas Tarumanegara, Indonesia (1984).
He holds a Bachelor of Economics degree from Universitas Tarumanegara, Indonesia (1984).
Riwayat Pekerjaan Work Experience
Beliau pernah berkarir sebagai Assistant Finance Manager/Finance Manager PT Bayer Indonesia (1982-1984)
dan kemudian bergabung dengan Salim Group sejak 1984 hingga saat ini. Beberapa jabatan yang pernah
diemban beliau selama ini adalah Assistant Finance Manager/Finance Manager PT Keris Mas Sukses (1984-
1988), Tax Manager PT Inti Salim Corpora (Non-Operation Holding of Salim Group) (1989-1990), Corporate
Finance Manager/Deputy Finance Director PT Indocement Tunggal Prakarsa Tbk (1990-2003), Finance
Director PT Indosiar Visual Mandiri/PT Indosiar Karya Media (2002-2011), Presiden Direktur PT Mekar Perkasa
(Perusahaan Induk PT Indocement Tunggal Prakarsa Tbk) (2006-2016), dan Komisaris PT Asuransi Jiwa
Central Asia Raya (2009-2021).
He had a career as Assistant Finance Manager/Finance Manager of PT Bayer Indonesia (1982-1984) and then
joined the Salim Group since 1984 until now. Some of the positions he has held so far include Assistant Finance
Manager/Finance Manager of PT Keris Mas Sukses (1984-1988), Tax Manager of PT Inti Salim Corpora (Non-
Operation Holding of Salim Group) (1989-1990), Corporate Finance Manager/Deputy Finance Director of PT
Indocement Tunggal Prakarsa Tbk (1990-2003), Finance Director of PT Indosiar Visual Mandiri/PT Indosiar
Karya Media (2002-2011), President Director of PT Mekar Perkasa (Parent Company of PT Indocement Tunggal
Prakarsa Tbk) (2006-2016), and Commissioner of PT Asuransi Jiwa Central Asia Raya (2009-2021).
Rangkap Jabatan Concurrent Position
Per 31 Desember 2025, beliau juga menjabat sebagai:
- Komisaris PT Indolife Pensiontama (sejak 1994);
- Komisaris PT Asuransi Central Asia (sejak 2008);
- Komisaris Utama PT Tamaris Hidro (sejak 2012);
- Komisaris PT Ina Sekuritas Indonesia (PT Nikko Sekuritas Indonesia) (sejak 2014);
Phiong Phillipus
- Wakil Presiden Komisaris PT Pantai Indah Kapuk Dua Tbk (sejak 2023); dan
- Komisaris PT Bangun Kosambi Sukses Tbk (sejak 2024).
As of December 31, 2025, he also serves as:
Darma - Commissioner of PT Indolife Pensiontama (since 1994);
- Commissioner of PT Asuransi Central Asia (since 2008);
- President Commissioner of PT Tamaris Hidro (since 2012);
Direktur - Commissioner of PT Ina Sekuritas Indonesia (PT Nikko Sekuritas Indonesia) (since 2014);
- Vice President Commissioner of PT Pantai Indah Kapuk Dua Tbk (since 2020); and
Director - Commissioner of PT Bangun Kosambi Sukses Tbk (since 2023).
Hubungan Afiliasi Affiliate Relationship
Domisili Domicile Beliau tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris, dan
pemegang saham.
Indonesia He has no affiliation relationships with other members of the Board of Directors, members of the Board of
Commissioners, and shareholders.
Usia Age
68 tahun | years old
Kewarganegaraan
Nationality
Indonesia | Indonesian
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PROFIL
DIREKSI
Profile of the Board of Directors
Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau pertama kali menjabat sebagai Direktur Perseroan sejak 2023 melalui keputusan RUPST tanggal 30 Juni
2023.
He served as Director of the Company for the first time since 2023, based on the Resolution of the AGMS dated
June 30, 2023.
Riwayat Pendidikan Educational Background
Beliau meraih gelar Sarjana bidang Kimia dari Oregon State University, Corvallis, Amerika Serikat (1986).
He earned a Bachelor’s degree in Chemistry from Oregon State University, Corvallis, United States (1986).
Riwayat Pekerjaan Work Experience
Beliau memulai karir di PT Bank Bali sebagai Officer Trainee, Marketing Manager (1986-1989), Business
Development Manager PT Mitsubishi Buana Bank (1989-1990), Marketing Manager, Branch Manager, dan
Regional Manager untuk wilayah Sumatra Utara dan wilayah Aceh PT Bank Dagang Nasional Indonesia
(1990-1992), Direktur PT Gajah Surya Multi Finance (1992-1996), Presiden Direktur PT Gajah Surya Multi Finance
(1996-1997), General Manager International PT Bank Dagang Nasional Indonesia (1997-1998), Senior General
Manager PT Global Putra International (1998-2005), Presiden Direktur PT Tasan Megah Pratama International
(2005-2007), dan Managing Director PT Bukit Baiduri Energi (Coal Mine) (2007-2009).
He started his career at PT Bank Bali as an Officer Trainee and Marketing Manager (1986–1989), Business
Development Manager at PT Mitsubishi Buana Bank (1989–1990), Marketing Manager, Branch Manager, and
Regional Manager for the North Sumatra and Aceh regions at PT Bank Dagang Nasional Indonesia (1990–
1992), Director of PT Gajah Surya Multi Finance (1992–1996), President Director of PT Gajah Surya Multi Finance
(1996–1997), General Manager International at PT Bank Dagang Nasional Indonesia (1997–1998), Senior
General Manager at PT Global Putra International (1998–2005), President Director of PT Tasan Megah Pratama
International (2005–2007), and Managing Director of PT Bukit Baiduri Energi (Coal Mine) (2007–2009).
Rangkap Jabatan Concurrent Position
Per 31 Desember 2025, beliau juga menjabat sebagai:
- Managing Director PT Ithaca Resources (Holding for Coal Mines) (sejak 2009); dan
- Presiden Direktur PT Persada Sukses Makmur (Sub Holding for Coal Mines) (sejak 2009).
As of December 31, 2025, he also serves as:
- Managing Director of PT Ithaca Resources (Holding for Coal Mines) (since 2009); and
- President Director of PT Persada Sukses Makmur (Sub Holding for Coal Mines) (since 2009).
Eddy Hubungan Afiliasi Affiliate Relationship
Sanusi Beliau tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris, dan
pemegang saham.
Direktur He has no affiliation relationships with other members of the Board of Directors, members of the Board of
Commissioners, and shareholders.
Director
Domisili Domicile
Indonesia
Usia Age
62 tahun | years old
Kewarganegaraan
Nationality
Indonesia | Indonesian
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Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau pertama kali menjabat sebagai Direktur Perseroan sejak 2010 berdasarkan Keputusan RUPSLB tanggal
25 Juni 2010, dan diangkat kembali berdasarkan keputusan RUPST tanggal 28 Juni 2024.
He served as Director of the Company for the first time since 2010, based on the Resolution of the EGMS dated
June 25, 2010, and reappointed based on the decision of the AGMS dated June 28, 2024.
Riwayat Pendidikan Educational Background
Beliau meraih gelar Kehormatan bidang Ekonomi di Portsmouth University pada 1990.
He holds an Honours degree in Economics from Portsmouth University in 1990.
Riwayat Pekerjaan Work Experience
Memulai karir di Inggris selama 10 tahun sebelum pindah ke Australia untuk bekerja di Allianz dan ExxonMobil
pada 1999. Pada Februari 2000, beliau pindah ke Indonesia dan bekerja untuk BHP Billiton sebagai konsultan
di PT Arutmin Indonesia. Pada Desember 2001, beliau ditunjuk sebagai Manajer Keuangan untuk Arutmin,
yang sekarang dimiliki oleh Perseroan. Setelah akuisisi PT Kaltim Prima Coal (KPC), beliau diangkat sebagai
Manajer Pengembangan Bisnis di KPC dan terlibat dalam penerbitan obligasi pertama dari Indonesia
dengan Investment Grade setelah krisis keuangan.
Pada Januari 2005, beliau bergabung di Perseroan dan menjabat sebagai Vice President, sebelum diangkat
sebagai Chief Financial Officer pada Desember 2006. Pada 2011, beliau ditunjuk sebagai Chief Financial
Officer dan Direktur Vallar, yang kemudian dikenal sebagai BUMI Plc, dan mengawasi LSX Premium Listing,
menyiapkan seluruh laporan keuangan dan sistem di London, sebelum mengundurkan diri pada 2012.
Pada 2012, beliau ditunjuk sebagai Chief Operating Officer di Perseroan dan mengawasi jalannya
peningkatan efisiensi owner operator KPC antara 15-20%. Pada 2014, beliau kembali menjabat sebagai Chief
Financial Officer. Pada 2017, beliau mengawasi restrukturisasi utang Perseroan sebesar US$5,6 miliar melalui
proses PKPU di Indonesia.
Pada 2022, beliau mengawasi pelunasan seluruh sisa utang yang belum dilunasi dengan penerbitan saham
melalui Penambahan Modal Tanpa Hak Memesan Efek Terlebih Dahulu (PMTHMETD) kepada Grup Salim.
Beliau kini menjabat sebagai Chief Operating Officer di Perusahaan tersebut sejak Juli 2025.
He started his career in the UK for 10 years prior to moving to Australia to work for Allianz and ExxonMobil in 1999.
Andrew
In February 2000, he moved to Indonesia and worked for BHP Billiton as a consultant at PT Arutmin Indonesia.
In December 2001, he was appointed as Finance Manager for Arutmin, which is now owned by the Company.
Following the acquisition of PT Kaltim Prima Coal (KPC), he was appointed as Business Development Manager
Christopher at KPC and was involved in the issuance of Indonesia’s first Investment Grade bonds after the financial crisis.
Beckham In January 2005, he joined the Company and served as Vice President, prior to being appointed as Chief
Financial Officer in December 2006. In 2011, he was appointed as Chief Financial Officer and Director of Vallar,
later known as BUMI Plc, and oversaw the LSX Premium Listing, preparing all financial reports and systems in
Direktur London, before resigning in 2012.
Director In 2012, he was appointed as Chief Operating Officer at the Company and oversaw the process of increasing
the efficiency of KPC owner operators by between 15-20%. In 2014, he returned to his position as Chief
Financial Officer. In 2017, he oversaw the Company’s US$5.6 billion debt restructuring through the PKPU
process in Indonesia.
Domisili Domicile In 2022, he oversaw the settlement of all outstanding debts by issuing shares through Capital Increase
Indonesia Without Pre-emptive Rights (PMTHMETD) to the Salim Group.
He is now serving as Chief Operating Officer at the Company since July 2025.
Usia Age Rangkap Jabatan Concurrent Position
58 tahun | years old Per 31 Desember 2025, beliau juga menjabat sebagai:
- Chief Operating Officer PT Bumi Resources Tbk (sejak 2025)
- Direktur PT Kaltim Prima Coal (sejak 2014);
- Chief Financial Officer PT Bumi Resources Tbk (sejak 2014);
Kewarganegaraan - Direktur PT Arutmin Indonesia (sejak 2020); dan
- Direktur Australian Institute of Company.
Nationality As of December 31, 2025, he also serves as:
- Chief Operating Officer of PT Bumi Resources Tbk (since 2025)
Inggris | England - Director of PT Kaltim Prima Coal (since 2014);
- Chief Financial Officer of PT Bumi Resources Tbk (since 2014);
- Director of PT Arutmin Indonesia (since 2020); and
- Director of the Australian Institute of Company.
Hubungan Afiliasi Affiliate Relationship
Beliau tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris, dan
pemegang saham.
He has no affiliation relationships with other members of the Board of Directors, members of the Board of
Commissioners, and shareholders.
PT BUMI RESOURCES TBK 2025 Annual Report 87
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlight Management Report Company Profile Management Discussion and Analysis
PROFIL
DIREKSI
Profile of the Board of Directors
Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau pertama kali menjabat sebagai Direktur Perseroan sejak 2013 berdasarkan Keputusan RUPST tanggal 28
Juni 2013, dan diangkat kembali berdasarkan keputusan RUPST tanggal 28 Juni 2024.
She served as Director of the Company for the first time since 2013, based on the Resolution of the AGMS dated
June 28, 2013, and reappointed based on the decision of the AGMS dated June 28, 2024.
Riwayat Pendidikan Educational Background
Beliau meraih gelar Magister Hukum dari Universitas Indonesia.
She holds a Masters degree in Law from the Universitas Indonesia.
Riwayat Pekerjaan Work Experience
Sebelum menjabat sebagai Direktur Perseroan, beliau merupakan Chief Legal Officer Perseroan. Sejak 2014,
beliau merupakan Anggota Dewan Penasehat Asosiasi Pertambangan Batubara Indonesia (APBI), Dewan
Pengawas Asosiasi Pertambangan Indonesia (API) sejak 2022, anggota Perhimpunan Ahli Pertambangan
Indonesia (PERHAPI) sejak 2012, dan anggota tim pengkajian Asosiasi Emiten Indonesia (AEI) sejak 2011.
Prior to serving as Director of the Company, she was Chief Legal Officer of the Company. Since 2014, she has
been a Member of the Advisory Board of the Indonesian Coal Mining Association (APBI), the Supervisory Board
of the Indonesian Mining Association (API) since 2022, member of the Indonesian Mining Experts Association
(PERHAPI) since 2012, and member of the review team of the Indonesian Issuers Association (AEI) since 2011.
Rangkap Jabatan Concurrent Position
Per 31 Desember 2025, beliau juga menjabat sebagai:
- Direktur PT Bakrie & Brothers Tbk (sejak 2008);
- Komisaris PT Kaltim Prima Coal (sejak 2007); dan
- Komisaris PT Arutmin Indonesia (sejak 2007).
As of December 31, 2025, she also serves as:
- Director of PT Bakrie & Brothers Tbk (since 2008);
- Commissioner of PT Kaltim Prima Coal (since 2007); and
- Commissioner of PT Arutmin Indonesia (since 2007).
Hubungan Afiliasi Affiliate Relationship
Beliau tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris, dan
R.A. Sri pemegang saham.
She has no affiliation relationships with other members of the Board of Directors, members of the Board of
Dharmayanti Commissioners, and shareholders.
Direktur
Director
Domisili Domicile
Indonesia
Usia Age
64 tahun | years old
Kewarganegaraan
Nationality
Indonesia | Indonesian
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Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau pertama kali menjabat sebagai Direktur Perseroan sejak 2020 berdasarkan Keputusan RUPSLB pada 16
September 2020, dan diangkat kembali pada berdasarkan Keputusan RUPST tanggal 2 Juni 2025.
He served as Director of the Company for the first time since 2020, based on the Resolution of the EGMS dated
September 16, 2020, and reappointed based on the Decision of the AGMS dated June 2, 2025.
Riwayat Pendidikan Educational Background
Beliau meraih gelar Sarjana Fakultas Teknologi Mineral, jurusan Teknik Pertambangan di Institut Teknologi
Bandung, Indonesia (1990) dan gelar Pascasarjana di Arthur D. Little School of Management, Cambridge,
Amerika Serikat (1997).
He earned his Bachelor’s degree from the Faculty of Mineral Technology, majoring in Mining Engineering at
the Bandung Institute of Technology, Indonesia (1990) and his Postgraduate degree from the Arthur D. Little
School of Management, Cambridge, United States (1997).
Riwayat Pekerjaan Work Experience
Beliau pernah menjabat berbagai posisi di PT Timah Tbk – Indometal (London) Ltd. dengan jabatan terakhir
sebagai Marketing Executive Europe Area (1992-1999), Business Planning Manager PT Cemex Indonesia
(Jakarta, Bangkok, Manila) (2000-2003), Marketing Manager PT Arutmin Indonesia (2003-2010), dan GM MRCP
PT Arutmin Indonesia (2010-2014), Vice President Marketing Perseroan (2015-2020), Acting CEO PT Kaltim
Prima Coal (2020-2022), Chairman Indonesian Mining Association (2016-2022), dan Dewan Pengawas Institut
Teknologi Bandung – Teknik Metalurgi (2018-2023).
He has held various positions at PT Timah Tbk – Indometal (London) Ltd. with the last position as Marketing
Executive Europe Area (1992-1999), Business Planning Manager of PT Cemex Indonesia (Jakarta, Bangkok,
Manila) (2000-2003), Marketing Manager of PT Arutmin Indonesia (2003-2010), and GM MRCP of PT Arutmin
Indonesia (2010-2014), Vice President Marketing of the Company (2015-2020), Acting CEO of PT Kaltim Prima
Coal (2020-2022), Chairman of the Indonesian Mining Association (2016-2022), and Supervisory Board of
Institut Teknologi Bandung – Metallurgical Engineering (2018-2023).
Rangkap Jabatan Concurrent Position
Per 31 Desember 2025, beliau juga menjabat sebagai:
- Direktur/Chief Executive Officer (CEO) PT Arutmin Indonesia (sejak 2014);
- Presiden Direktur PT Pendopo Eergi Batubara (sejak 2017);
- Direktur/Chief Marketing Officer (CMO) PT Bumi Resources Tbk (sejak 2020);
Maringan M. Ido
- Anggota Komite ESG Perseroan (sejak 2021);
- Komisaris PT Kaltim Prima Coal (sejak 2022);
- Dewan Pembina PERHAPI (sejak 2018);
Hotna Hutabarat - Dewan Pengawas Indonesian Mining Association (IMA) (sejak 2022); dan
- Dewan Pembina Program Master Teknik Pertambangan (sejak 2024).
As of December 31, 2025, he also serves as:
Direktur - CEO of PT Arutmin Indonesia (since 2014);
- President Director of PT Pendopo Eergi Batubara (since 2017);
Director - Chief Marketing Officer (CMO) of PT Bumi Resources Tbk (since 2020);
- Member of the ESG Committee of the Company (since 2021);
- Commissioner of PT Kaltim Prima Coal (since 2022);
- Supervisory Board of Perhapi (since 2018);
- Supervisory Board of Indonesian Mining Association (IMA) (since 2022); and
- Advisory Board Member of the Master’s Program in Mining Engineering (since 2024).
Domisili Domicile
Indonesia Hubungan Afiliasi Affiliate Relationship
Beliau tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris, dan
pemegang saham.
He has no affiliation relationships with other members of the Board of Directors, members of the Board of
Usia Age Commissioners, and shareholders.
60 tahun | years old
Kewarganegaraan
Nationality
Indonesia | Indonesian
PT BUMI RESOURCES TBK 2025 Annual Report 89
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlight Management Report Company Profile Management Discussion and Analysis
PROFIL
DIREKSI
Profile of the Board of Directors
Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau pertama kali menjabat sebagai Direktur Perseroan sejak 2021 berdasarkan Keputusan RUPST tanggal
31 Agustus 2021.
He served as Director of the Company for the first time since 2021, based on the Resolution of the AGMS dated
August 31, 2021.
Riwayat Pendidikan Educational Background
Beliau meraih gelar Sarjana bidang akuntansi, perpajakan, manajemen aset, dan keuangan dari Universitas
Sriwijaya, Palembang (1999). Beliau memiliki sertifikat Chartered Accountant dari Ikatan Akuntan Indonesia
(IAI) sejak 2013.
He holds a Bachelor’s degree in accounting, taxation, asset management, and finance from Universitas
Sriwijaya, Palembang (1999). He holds a Chartered Accountant certificate from the Institute of Indonesia
Chartered Accountants (IAI) since 2013.
Riwayat Pekerjaan Work Experience
Beliau berpengalaman luas di bidang akuntansi, perpajakan, manajemen aset, keuangan, serta terlibat aktif
dalam proses turnaround dan business improvement di perusahaan tambang. Beliau bergabung sebagai
peserta Graduate Development Program (GDP) di PT Kaltim Prima Coal pada November 1999, menjabat
sebagai Manajer Akuntansi dan Pajak pada 2008, dan kemudian sebagai Finance General Manager pada
Mei 2012.
Pada 2019, beliau ditunjuk sebagai GM Business Development dan Risk Management PT KPC untuk
bertanggung jawab dalam pengembangan proyek Peningkatan Nilai Tambah (PNT) dengan mengonversi
batubara menjadi produk kimia. Pada 2021, beliau diangkat sebagai Direktur Perseroan yang bertanggung
jawab pada pengembangan bisnis baru, energi baru terbarukan, dan transformasi bisnis Perseroan. Beliau
sempat menjabat sebagai Presiden Direktur PT Darma Henwa Tbk (2021-Juni 2023).
He has extensive experience in accounting, taxation, asset management, finance, and is actively involved
in the turnaround and business improvement process in mining companies. He joined as a Graduate
Development Program (GDP) participant at PT Kaltim Prima Coal in November 1999, served as Accounting
and Tax Manager in 2008, and then as Finance General Manager in May 2012.
In 2019, he was appointed as GM of Business Development and Risk Management of PT KPC to be in charge of
developing the Value-Added Enhancement (PNT) project by converting coal into chemical products. In 2021,
Rio
he was appointed as the Company’s Director, responsible for new business development, renewable energy,
and business transformation. He previously served as President Director of PT Darma Henwa Tbk (2021-June
2023).
Supin
Direktur
Rangkap Jabatan Concurrent Position
Per 31 Desember 2025, beliau juga menjabat sebagai:
Director - Komisaris Utama PT Batuta Chemical Industrial Park (sejak 2021); dan
- Direktur PT Kaltim Prima Coal (sejak 2025).
As of December 31, 2025, he also serves as:
- President Commissioner of PT Batuta Chemical Industrial Park (since 2021); and
Domisili Domicile - Director of PT Kaltim Prima Coal (since 2025)
Indonesia
Hubungan Afiliasi Affiliate Relationship
Beliau tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris dan
pemegang saham.
Usia Age He has no affiliation relationships with other members of the Board of Directors, members of the Board of
Commissioners, and shareholders.
49 tahun | years old
Kewarganegaraan
Nationality
Indonesia | Indonesian
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Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau pertama kali menjabat sebagai Direktur Perseroan sejak 2023 melalui keputusan RUPST tanggal
30 Juni 2023.
He served as Director of the Company for the first time since 2023, based on the Resolution of the AGMS dated
June 30, 2023.
Riwayat Pendidikan Educational Background
Beliau meraih gelar Sarjana dalam bidang Information Management (1995) dan Master bidang Ilmu
Komputer (2007) dari Universitas Budi Luhur, serta tengah menjalani Program Doctor Strategic Management
for Digitalization dari Universitas Brawijaya.
He earned a Bachelor’s degree in Information Management (1995) and a Master’s degree in Computer
Science (2007) from Universitas Budi Luhur, and is currently pursuing the Doctoral Program in Strategic
Management for Digitalization from Universitas Brawijaya.
Riwayat Pekerjaan Work Experience
Beliau pernah berkarir sebagai Assistant Director MIS di ALatieF Corporation (1994-1996) dan Enterprise
Product Manager di Microsoft Indonesia (1996-1999). Setelah itu, beliau lama berkarir di PT Bayer Indonesia
sejak 1999 hingga 2012 dengan mengemban sejumlah jabatan, yaitu Manajer Infrastruktur (1999-2003),
Country Head of IT (2003-2012), Country Manager of Corporate Security (2008-2012), dan Anggota Steering
Committee for Corporate Services (2009-2012). Kemudian, beliau melanjutkan karirnya sebagai Regional
Head of IT lingkup Asia Tenggara di Tenaris Group (sektor Oil & Energy) (2012-2014), Direktur IT PT Sumber
Alfaria Trijaya Tbk (2014-2017), dan Chief Digital and Technology Officer PT Golden Energy Mines Tbk (2017-
2022).
Beliau bergabung dengan Perseroan sebagai Chief Digital & Technology Officer pada tahun 2022 sebelum
diangkat sebagai Direktur sejak 2023 hingga 2025. Beliau juga aktif menjadi dosen di Universitas Indonesia
sejak 2004 hingga saat ini.
He had a career as Assistant Director of MIS at ALatieF Corporation (1994-1996) and Enterprise Product
Manager at Microsoft Indonesia (1996-1999). After that, he had a long career at PT Bayer Indonesia from
1999 to 2012, holding a number of positions, namely Infrastructure Manager (1999-2003), Country Head of IT
(2003-2012), Country Manager of Corporate Security (2008-2012), and Member of the Steering Committee for
Corporate Services (2009-2012). Then, he continued his career as Regional Head of IT for Southeast Asia at
Tenaris Group (Oil & Energy sector) (2012-2014), IT Director of PT Sumber Alfaria Trijaya Tbk (2014-2017), and
Chief Digital and Technology Officer of PT Golden Energy Mines Tbk (2017-2022).
Himawan He joined the Company as Chief Digital & Technology Officer in 2022 before being appointed as Director in
Setiadi 2023 until 2025. He has also been actively involved as a lecturer at Universitas Indonesia since 2004 until now.
Direktur Rangkap Jabatan Concurrent Position
Per 31 Desember 2025, beliau juga menjabat sebagai Direktur PT Kaltim Prima Coal (sejak 2023) dan Chief
Director Digital and Human Capital Officer Perseroan (sejak 2025).
As of December 31, 2025, he also serves as Director of PT Kaltim Prima Coal (since 2023) and Chief Digital
and Human Capital Officer of the Company (since 2025).
Domisili Domicile Hubungan Afiliasi Affiliate Relationship
Indonesia Beliau tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris dan
pemegang saham.
He has no affiliation relationships with other members of the Board of Directors, members of the Board of
Commissioners, and shareholders.
Usia Age
54 tahun | years old
Kewarganegaraan
Nationality
Indonesia | Indonesian
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PROFIL
DIREKSI
Profile of the Board of Directors
Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau pertama kali menjabat sebagai Direktur Perseroan sejak 2025 melalui keputusan RUPS Luar Biasa
tanggal 19 November 2025.
He first served as Director of the Company in 2025 through the decision of the Extraordinary GMS on November
19, 2025.
Riwayat Pendidikan Educational Background
Beliau meraih gelar Bachelor of Business (Marketing) dari NSW Institute of Technology, Sydney, Australia (1987)
He earned a Bachelor of Business (Marketing) from the NSW Institute of Technology, Sydney, Australia (1987)
Riwayat Pekerjaan Work Experience
Beliau pernah berkarir di ISA, Asia Pacific (1998–2025). Beliau bergabung dengan Perseroan pada 2014–2018
dan bergabung kembali sebagai Advisor Perseroan pada 2025 sebelum diangkat sebagai Direktur pada
November 2025.
He previously worked at ISA, Asia Pacific (1998–2025). He joined the Company in 2014–2018 and rejoined as an
Advisor to the Company in 2025 before being appointed as Director in November 2025.
Rangkap Jabatan Concurrent Position
Per 31 Desember 2025, beliau tidak memiliki rangkap jabatan lainnya.
As of December 31, 2025, he did not hold any other concurrent positions.
Hubungan Afiliasi Affiliate Relationship
Beliau tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris dan
pemegang saham.
He has no affiliation relationships with other members of the Board of Directors, members of the Board of
Commissioners, and shareholders.
Christopher
Fong
Direktur
Director
Domisili Domicile
Indonesia
Usia Age
60 tahun | years old
Kewarganegaraan
Nationality
Australia | Australian
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KOMPOSISI
PEMEGANG SAHAM
Shareholders Composition
Komposisi 20 Pemegang Saham Terbesar per 30 Desember 2025
Composition of the 20 Largest Shareholders as of December 30, 2025
Jumlah Saham
Nama Pemegang Saham Nama Pemegang Rekening
No. Number of %
Shareholder Name Account Holder Name
Shares
1 Mach Energy (Hongkong) Limited PT INA Sekuritas Indonesia 170,000,000,000 45.78
2 Treasure Global Investments Limited PT INA Sekuritas Indonesia 30,000,000,000 8.08
3 HSBC-Fund SVS A/C Chengdong Investment Corp-Self PT Bank HSBC Indonesia 21,394,995,830 5.76
4 UBS Switzerland AG-Client Assets -2049584001 But Deutsche Bank AG 18,929,312,674 5.10
5 Glas Trust (Singapore) Ltd PT Indo Capital Sekuritas 7,716,639,554 2.08
6 Bakrie Capital Indonesia, PT PT. Trimegah Sekuritas Indonesia 4,375,000,000 1.18
Tbk
7 Bank of Singapore Limited Citibank, N. A 4,118,288,604 1.11
8 Barclays Capital Securities Limited SBL/PB Account But. Standard Chartered Bank 3,323,942,048 0.9
9 CIMB Securities Limited PT CGS International Sekuritas 2,875,000,000 0.77
Indonesia
10 PT KB Valbury Sekuritas PT KB Valbury Sekuritas 2,441,754,558 0.66
11 CGS International Securities Singapore Pte Ltd PT CGS International Sekuritas 2,417,616,000 0.65
Indonesia
12 JPMCB NA RE-Vanguard Total International Stock Index Fund PT Bank HSBC Indonesia 2,355,906,729 0.63
13 JPMCB NA RE - Vanguard Emerging Markets Stock Index Fund PT Bank HSBC Indonesia 2,185,494,395 0.59
14 Biofuel Indo Sumatra, PT PT KB Valbury Sekuritas 1,666,098,160 0.45
15 UBS AG London-2140724000 But Deutsche Bank AG 1,533,485,146 0.41
16 UOB Kay Hian Private Limited AC Clients 3 PT Supra Sekuritas Indonesia 1,357,177,200 0.37
17 Raiffeisen Bank International AG Singapore Branch S/A Long But. Standard Chartered Bank 1,264,213,935 0.34
Haul Hol Dings Ltd
18 Citibank New York S/A Ishares Core MSCI Emerging Markets Etf Citibank, N. A 1,258,899,400 0.34
19 JPMCB NA RE-JPMCB Singapore Branch PT Bank HSBC Indonesia 1,236,703,795 0.33
20 JPMCB NA RE-Vanguard Fiduciary Trust Company Institutional PT Bank HSBC Indonesia 1,227,486,802 0.33
Total International Stock Market IT II
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Performance Highlight Management Report Company Profile Management Discussion and Analysis
KOMPOSISI
PEMEGANG SAHAM
Shareholders Composition
Berikut adalah komposisi pemegang saham Perseroan The following is the composition of the Company’s
per 2 Januari 2025 dan 30 Desember 2025: shareholders as of January 2, 2025 and December 30,
2025:
Per 2 Januari 2025 Per 30 Desember 2025
As of January 2, 2025 As of December 30, 2025
Nama Pemegang Saham Nama
Nama
Shareholder Name Pemegang Kepemilikan Kepemilikan
Jumlah Saham Pemegang Jumlah Saham
Rekening (%) (%)
Number of Rekening Number of
Account Holder Ownership Ownership
Shares Account Holder Shares
Name (%) (%)
Name
Pemegang saham yang memiliki 5% (lima persen) atau lebih saham
Shareholders who own 5% (five percent) or more of the shares
1 Mach Energy PT Ina Sekuritas 170,000,000,000 45.78 PT Ina 170,000,000,000 45.78
(Hongkong) Limited Indonesia Sekuritas
Indonesia
2 HSBC-FUND SVS A/C PT Bank HSBC 39,203,086,230 10.56 PT Bank HSBC 21,394,995,830 5.76
Chengdong Investment Indonesia Indonesia
Corp-Self
3 Treasure Global PT Ina Sekuritas 30,000,000,000 8.08 PT Ina 30,000,000,000 8.08
Investments Limited Indonesia Sekuritas
Indonesia
4 UBS Switzerland But Deutsche 18,929,312,674 5.10 But Deutsche 18,929,312,674 5.10
AG-Client Assets Bank AG Bank AG
-2049584001
Pemegang saham yang masing-masing memiliki kurang dari 5% (lima persen) saham
Shareholders who each own less than 5% (five percent) of the shares
5 Masyarakat 132,132,305,838 35.58 131,011,083,564 35.28
Public
Total 371,335,392,068 100.00 371,335,392,068 100.00
Komposisi Kepemilikan Saham berdasarkan Kelompok Pemegang Saham per 30 Desember 2025
Share Ownership Composition by Shareholder Group as of December 30, 2025
Uraian Jumlah Saham Kepemilikan (%)
Description Number of Shares Ownership (%)
Pemodal Nasional
National Investor
1 Institusi Lokal
59,175,082,065 15.94
Local Institution
2 Individu Lokal
25,221,486,247 6.79
Local Individual
Sub Total 84,396,568,312 22.73
Pemodal Asing
Foreign Investor
3 Institusi Asing
288,809,257 0.08
Foreign Institution
4 Individu Asing
286,650,014,499 77.19
Foreign Invdividual
Sub Total 286,938,823,756 77.27
Total 371,335,392,068 100.00
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KEPEMILIKAN SAHAM LANGSUNG DIRECT AND INDIRECT SHARE
DAN TIDAK LANGSUNG OLEH DEWAN OWNERSHIP BY THE BOARD OF
KOMISARIS DAN DIREKSI COMMISSIONERS AND THE BOARD OF
DIRECTORS
Per 31 Desember 2025 dan hingga tanggal Laporan As of December 31, 2025, and until the date of publication
Tahunan Perseroan ini diterbitkan, tidak terdapat anggota of this Company's Annual Report, no members of the
Dewan Komisaris dan Direksi Perseroan yang memiliki Board of Commissioners and the Board of Directors own
saham atas Perseroan, baik secara langsung maupun shares in the Company, either directly or indirectly.
tidak langsung.
INFORMASI MENGENAI PEMEGANG INFORMATION REGARDING MAIN AND
SAHAM UTAMA DAN PENGENDALI CONTROLLING SHAREHOLDERS
Per 31 Desember 2025, pemegang saham utama As of December 31, 2025, the main shareholder of the
Perseroan adalah Mach Energy (Hongkong) Limited Company is Mach Energy (Hongkong) Limited (“MEL”). The
(“MEL”). Pemegang Saham Pengendali Perseroan adalah: Company’s Controlling Shareholders are:
1. MEL, yaitu suatu badan hukum yang didirikan secara 1. MEL, which is a legal entity legally established based
sah berdasarkan hukum negara Hong Kong; dan on Hong Kong law; and
2. PT Bakrie Capital Indonesia (“BCI”) yaitu suatu badan 2. PT Bakrie Capital Indonesia (“BCI”), a legal entity duly
hukum yang didirikan secara sah berdasarkan hukum incorporated and validly existing under the laws of the
negara Indonesia. Republic of Indonesia.
Kegiatan usaha dari MEL dan BCI adalah bergerak dalam MEL and BCI’s business activities are in the investment
bidang investasi. sector.
INFORMASI MENGENAI PEMILIK MANFAAT INFORMATION REGARDING THE ULTIMATE
AKHIR BENEFICIAL OWNER
Berdasarkan skema kepemilikan saham Perseroan, Based on the Company’s share ownership scheme, the
pemilik manfaat akhir atas kepemilikan saham Perseroan final beneficial owners of the Company’s share ownership
adalah Nirwan D. Bakrie dan Anthony Salim. are Nirwan D. Bakrie dan Anthony Salim.
AS NDB
Mach Energy (Singapore)
Clover Wide Limited PT Bakrie Capital Indonesia
Pte. Ltd.
Mach Energy (Hong Kong)
Limited
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STRUKTUR GRUP
PERUSAHAAN
Company Group Structure
PT Sitrade Coal Kalimantan Coal Ltd. Sangatta Holdings Ltd. PT Arutmin Indonesia
Bumi (99.98%) Bumi (100%) Bumi (100%) Bumi (70%)
Prime Capital PT Kaltim Prima Coal
PT Maha Reka Arti Global Instrument
Investment Bumi Seri A (25%)
Sitrade (99.99%) (Jersey) Limited
(Cayman) Ltd. Bumi Seri B (0.004%)
BRI (0.01%) Bumi (100%)
Bumi (100%) Sitrade A (26.0%)
Indocoal Resources Kaltim Investment
(Cayman) Ltd. (Cayman) Ltd.
Prime (70%) Prime (70%)
PT Bumi Etam Chemical
PT Coalindo Energi
KPC (50%)
Bumi (4.59%)
Arutmin (50%)
PT Citra Prima Sejati (CPS)
Bumi (99.75%)
PT Mitra Bisnis Harvest PT MBH Mining Resource PT Buana Mineral
PT Bumi Resources (dalam likuidasi | (dalam likuidasi | Harvest
(dalam likuidasi |
Investment (BRI) in liquidation) in liquidation)
in liquidation)
Bumi (99.99%) CPS (99.7%) CPS (99.9%) CPS (99.9%)
LC (0.3%) LC (0.1%) LC (0.1%)
PT Prima Batubara
Zurich Assets Trading
PT Bumi Serasan Metal
PT Green Resources Pendopo Coal Ltd. International Ltd. (ZAI) (dalam likuidasi |
Bumi (99.99%)
BRI (99.5%) BRI (89%) BRI (46.93%) in liquidation)
BRI (0.01%) Bumi (99.99%)
BRI (33.07%)
BRI (0.01%)
PT Alphard Resources
Goldwave Capital Ltd.
International
ZAI (100%)
Pendopo Coal (99.92%)
PT Indah Alam Raya (IAR) PT Darma Henwa Tbk.
Alphard (95%)
Shareholders
ZAI (6.18%)
Goldwave (9.38%)
Public (84.44%)
PT Pendopo Energi SGQ Singapore Project
Batubara Holding Company
IAR (99.9%) Pte. Ltd.
BSS (77.78%)
PT Suma Heksa Sinergi
SGQ (90%)
BSS (10%)
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Per 31 Desember 2025
As of 31st December 2025
PT Indocoal Kaltim Bumi Resources Australia
PT Indocoal Kalsel Jubilee Metals Limited Wolfram Limited
Resources (dalam likuidasi | Pty. Ltd.
Resources (Australia) (Australia)
in liquidation) (Australia)
Bumi (70%) Bumi (64.98%) Bumi (100%)
Bumi (51%) Bumi (100%)
PT Artha Widya Persada PT Visi Multi Artha Clara Resources Pty. Ltd. Neptune Resources Ltd.
Bumi (30%) Bumi (30%) JML (100%) JML (100%)
PT Lumbung Capital (LC)
Bumi (99.8%)
PT Citra Jaya PT MBH Minera PT Bintan Mineral
Nurcahya Resource Resource
LC (99.9%) LC (99.9%) LC (99.9%)
PT Bumi Resources
Batubara Trading FZE Minerals Tbk.
BRI (100%) Bumi (20.09%)
Calipso Investments PT Citra Palu International Minerals Lemington
PT Multi Capital PT Dairi Prima Mineral
Pte. Ltd. Minerals Company LLC Investment Pte. Ltd.
BRM (99.93%) BRM (49%)
BRM (99.99%) BRM (96.97%) BRM (100%) BRM (99.9%)
PT Bumi Sumberdaya
Herald Resources PT Sarkea Prima Minerals
Semesta PT Gorontalo Minerals
Pty. Ltd. BRM (20%)
MC (1.96%) IMC (80%)
Calipso (100%) Capliso (80%)
BRM (98.04%)
PT Andalan Anugerah
Gain and Win Pte. Ltd.
Sekarbumi
Herald (100%)
BSS (60.86%)
Catatan | Notes:
Kepemilikan Langsung | Direct Ownership
PT Linge Mineral Proyek Batubara Sumatera | Sumatera Coal Project
Resources Entitas Anak PT Bumi Resources Investment | Subsidiaries of PT Bumi Resources Investment
Calipso (0.33%) Anak Perusahaan PT Bumi Resources Minerals | Subsidiaries of PT Bumi Resources Minerals
AAS (99.67%) Kepemilikan Tidak Langsung | Indirect Ownership
Kepemilikan langsung Bumi | Bumi direct ownership
Kepemilikan Bumi melalui anak perusahaan | Bumi ownership through subsidiary
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DAFTAR ENTITAS ANAK,
PERUSAHAAN ASOSIASI,
PERUSAHAAN VENTURA
List of Subsidiaries, Associated Companies, Venture Companies
Total Aset per
Kepemilikan 31 Desember
Saham oleh 2025 (USD
Status Operasi
Nama Bidang Usaha Perseroan (%) penuh) Domisili
Operation Status
Name Business Fields Share Ownership Total Assets as Domicile
by the Company of December
(%) 31, 2025 (USD
in full)
Entitas Anak
Subsidiaries
Sangatta Holdings Limited Entitas bertujuan khusus 100 Tidak lagi 181,162,400 Republik
(SHL) Special purpose entity Langsung beroperasi Seychelles
Direct No longer in Republic of
operations Seychelles
Kalimantan Coal Limited Entitas bertujuan khusus 100 Tidak lagi 155,500,001 Mauritius
(KCL) Special purpose entity Langsung beroperasi
Direct No longer in
operations
PT Sitrade Coal (Sitrade) Entitas bertujuan khusus 99.98 Belum beroperasi 85,792,500 Jakarta,
Special purpose entity Langsung Have not Indonesia
Direct commenced
0.02 operations
Melalui Lumbung
Through Lumbung
PT Lumbung Capital Jasa 99.99 Belum beroperasi 1,829,877 Jakarta,
(Lumbung) Services Langsung Have not Indonesia
Direct commenced
operations
0.01
Tidak Langsung
Melalui CPS
Indirectly Through
CPS
PT Bumi Resources Perusahaan induk 20.09 Beroperasi 1,310,548,105 Jakarta,
Minerals Tbk (BRMS) Parent company Langsung In operations Indonesia
Direct
PT Citra Prima Sejati (CPS) Jasa 99.99 Belum beroperasi 61,058 Jakarta,
Services Langsung Have not Indonesia
Direct commenced
operations
0.01
Tidak Langsung
Melalui Sitrade
Indirectly Through
Sitrade
PT Bumi Resources Jasa 99.99 Belum beroperasi 554,723,153 Jakarta,
Investment (BRI) Services Langsung Have not Indonesia
Direct commenced
operations
0.01
Tidak Langsung
Melalui CPS
Indirectly Through
CPS
PT Green Resources (GR) Entitas bertujuan khusus 99.98 Belum beroperasi 245,818,509 Jakarta,
Special purpose entity Tidak Langsung Have not Indonesia
Melalui BRI commenced
Indirectly Through operations
BRI
0.02
Tidak Langsung
Melalui CPS
Indirectly Through
CPS
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Total Aset per
Kepemilikan 31 Desember
Saham oleh 2025 (USD
Status Operasi
Nama Bidang Usaha Perseroan (%) penuh) Domisili
Operation Status
Name Business Fields Share Ownership Total Assets as Domicile
by the Company of December
(%) 31, 2025 (USD
in full)
PT Maha Reka Arti (MRA) Jasa 99.95 Belum beroperasi - Jakarta,
Services Tidak Langsung Have not Indonesia
Melalui Sitrade commenced
Indirectly Through operations
Sitrade
0.05
Tidak Langsung
Melalui BRI
Indirectly Through
BRI
Calipso Investment Pte. Entitas bertujuan khusus 0.01 Belum beroperasi 117,740,526 Singapura
Ltd. (Calipso) Special purpose entity Langsung Have not Singapore
Direct commenced
operations
20.09
Tidak Langsung
Melalui BRMS
Indirectly Through
BRMS
International Minerals Entitas bertujuan khusus 20.09 Belum beroperasi 314,849,328 Amerika Serikat
Company LLC (IMC) Special purpose entity Tidak Langsung Have not United States of
Melalui BRMS commenced America
Indirectly Through operations
BRMS
Lemington Investments Entitas bertujuan khusus 0.01 Belum beroperasi 1 Singapura
Pte. Ltd. (Lemington) Special purpose entity Langsung Have not Singapore
Direct commenced
operations
20.09
Tidak Langsung
Melalui BRMS
Indirectly Through
BRMS
PT Gorontalo Minerals (GM) Pertambangan emas 16.08 Belum beroperasi 314,849,328 Gorontalo,
Gold Mining Tidak Langsung Have not Indonesia
Melalui IMC commenced
Indirectly Through operations
IMC
PT Citra Palu Minerals Pertambangan emas 3.01 Beroperasi 362,918,729 Palu, Indonesia
(CPM) Gold Mining Langsung In operations
Direct
19.48
Tidak Langsung
Melalui BRMS
Indirectly Through
BRMS
Herald Resources Pty. Ltd. Pertambangan batubara 20.09 Belum beroperasi 116,967,128 Australia
(Herald) seam gas Tidak Langsung Have not
Coal seam gas mining Melalui Calipso commenced
Indirectly Through operations
Calipso
PT Sarkea Prima Minerals Jasa Pertambangan 16.07 Belum beroperasi 385,018 Aceh, Indonesia
Mining Services Tidak Langsung Have not
Melalui Calipso commenced
Indirectly Through operations
Calipso
4.02
Tidak Langsung
Melalui BRMS
Indirectly Through
BRMS
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Performance Highlight Management Report Company Profile Management Discussion and Analysis
DAFTAR ENTITAS ANAK, PERUSAHAAN ASOSIASI,
PERUSAHAAN VENTURA
List of Subsidiaries, Associated Companies, Venture Companies
Total Aset per
Kepemilikan 31 Desember
Saham oleh 2025 (USD
Status Operasi
Nama Bidang Usaha Perseroan (%) penuh) Domisili
Operation Status
Name Business Fields Share Ownership Total Assets as Domicile
by the Company of December
(%) 31, 2025 (USD
in full)
PT Multi Capital (MC) Perdagangan 20.07 Belum beroperasi 56,972,843 Jakarta,
Trading Tidak Langsung Have not Indonesia
Melalui BRMS commenced
Indirectly Through operations
BRMS
0.09
Tidak Langsung
Melalui GR
Indirectly Through
GR
PT Bumi Sumberdaya Perdagangan 19.70 Belum beroperasi 651,518,424 Jakarta,
Semesta (BSS) Trading Tidak Langsung Have not Indonesia
Melalui BRM commenced
Indirectly Through operations
BRM
0.40
Tidak Langsung
Melalui MC
Indirectly Through
MC
PT Andalan Anugerah Entitas bertujuan khusus 11.99 Belum beroperasi 131,741,884 Jakarta,
Sekarbumi (AAS) Special purpose entity Tidak Langsung Have not Indonesia
Melalui BSS commenced
Indirectly Through operations
BSS
PT Linge Mineral Resources Pertambangan 19.63 Belum beroperasi 130,727,692 Aceh, Indonesia
(LMR) Mining Tidak Langsung Have not
Melalui AAS commenced
Indirectly Through operations
AAS
Pendopo Coal Ltd. (PCL) Entitas bertujuan khusus 89.00 Belum beroperasi 6,053,865 Republik
Special purpose entity Tidak Langsung Have not Seychelles
Melalui BRI commenced Republic of
Indirectly Through operations Seychelles
BRI
PT Alphard Resources Entitas bertujuan khusus 88.99 Belum beroperasi 6,041,683 Jakarta,
International (ARI) Special purpose entity Tidak Langsung Have not Indonesia
Melalui PCL commenced
Indirectly Through operations
PCL
PT Indah Alam Raya (IAR) Entitas bertujuan khusus 84.48 Belum beroperasi 5,712,207 Jakarta,
Special purpose entity Tidak Langsung Have not Indonesia
Melalui ARI commenced
Indirectly Through operations
ARI
PT Pendopo Energi Pertambangan batubara 84.48 Beroperasi 5 ,812,796 Sumatra,
Batubara (PEB) Coal Mining Tidak Langsung In operations Indonesia
Melalui IAR
Indirectly Through
IAR
Gain & Win Pte. Ltd. (Gain) Entitas bertujuan khusus 20.09 Belum beroperasi 116,967,128 Singapura
Special purpose entity Tidak Langsung Have not Singapore
Melalui Herald commenced
Indirectly Through operations
Herald
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Total Aset per
Kepemilikan 31 Desember
Saham oleh 2025 (USD
Status Operasi
Nama Bidang Usaha Perseroan (%) penuh) Domisili
Operation Status
Name Business Fields Share Ownership Total Assets as Domicile
by the Company of December
(%) 31, 2025 (USD
in full)
PT Buana Mineral Harvest Pertambangan batubara 99.96 Tidak lagi - Sumatra,
(BMH) Coal Mining melalui CPS beroperasi Indonesia
99.96 through CPS No longer in
operations
0.04
Melalui Lumbung
Through Lumbung
PT MBH Mining Resource Pertambangan batubara 99.93 Tidak lagi - Sumatra,
(MBH Mining) Coal Mining Melalui CPS beroperasi Indonesia
Through CPS No longer in
operations
0.07
Melalui Lumbung
Through Lumbung
PT Mitra Bisnis Harvest Pertambangan batubara 99.69 Tidak lagi - Sumatra,
(MBH) Coal Mining Melalui CPS beroperasi Indonesia
Through CPS No longer in
operations
0.31
Melalui Lumbung
Through Lumbung
PT MBH Minera Resource Pertambangan batubara 99.97 Belum beroperasi 1 ,700,489 Sumatra,
(MBH Minera) Coal Mining Melalui Lumbung Have not Indonesia
Through Lumbung commenced
operations
0.03
Melalui CPS
Through CPS
PT Citra Jaya Nurcahya Pertambangan batubara 99.95 Tidak lagi - Sumatra,
(CJN) Coal Mining Melalui Lumbung beroperasi Indonesia
Through Lumbung No longer in
operations
0.05
Melalui CPS
Through CPS
PT Bintan Mineral Resource Pertambangan batubara 99.96 Tidak lagi - Sumatra,
(BMR) Coal Mining Melalui Lumbung beroperasi Indonesia
Through Lumbung No longer in
operations
0.04
Melalui CPS
Through CPS
PT Arutmin Indonesia Pertambangan batubara 70.00 Beroperasi 898,691,651 Kalimantan,
(Arutmin) Coal Mining Langsung In operations Indonesia
Direct
20.00
Tidak Langsung
Melalui GR
Indirectly Through
GR
PT Bumi Serasan Metal Industri Pengolahan 99.96 Belum beroperasi 6,843,481 Sumatra,
Logam Langsung Have not Indonesia
Metal Processing Direct commenced
Industry operations
0.04
Tidak Langsung
Melalui BRI
Indirectly Through
BRI
Prime Capital Investment Entitas Bertujuan Khusus 100.00 Belum beroperasi 426,560,631 Kepulauan
(Cayman) Limited (PCIC) Special Purpose Entity Langsung Have not Cayman
Direct commenced Cayman Islands
operations
PT BUMI RESOURCES TBK 2025 Annual Report 101
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DAFTAR ENTITAS ANAK, PERUSAHAAN ASOSIASI,
PERUSAHAAN VENTURA
List of Subsidiaries, Associated Companies, Venture Companies
Total Aset per
Kepemilikan 31 Desember
Saham oleh 2025 (USD
Status Operasi
Nama Bidang Usaha Perseroan (%) penuh) Domisili
Operation Status
Name Business Fields Share Ownership Total Assets as Domicile
by the Company of December
(%) 31, 2025 (USD
in full)
PT Bumi Etam Chemical Industri Kimia 45.00 Belum beroperasi 5 ,829,671 Jakarta,
(BEC) Chemical Industry Tidak Langsung Have not Indonesia
Melalui AI commenced
Indirectly Through operations
AI
25.50
Tidak Langsung
Melalui KPC
Indirectly Through
KPC
Global Instrument (Jersey) Entitas Bertujuan Khusus 100.00 Belum beroperasi 100 Kepulauan Jersey
Limited (Global) Special Purpose Entity Langsung Have not Jersey Islands
Direct commenced
operations
PT Prima Batubara Trading Perdagangan Besar 99.96 Belum beroperasi 160,720 Jakarta,
General Trading Langsung Have not Indonesia
Direct commenced
operations
0.04
Tidak Langsung
Melalui BRI
Indirectly Through
BRI
Bumi Resources Australia Entitas Bertujuan 100.00
Pty Ltd Khusus langsung - Australia
Special direct
Purpose Entity
Batubara Trading FZE Perdagangan Besar 100.00
General Trading melalui BRI - UEA
UAE
through BRI
Wolfram Limited Pertambangan Emas 100.00 24,335,094 Australia
Gold Mining Langsung
Direct
Jubilee Metals Limited Pertambangan Emas 64.98 43,376,041 Australia
(JML) Gold Mining langsung
direct
Clara Resources Pty Ltd Pertambangan Emas 100.00 125,002 Australia
Gold Mining melalui Jubilee
through Jubilee
Neptune Resources Ltd Pertambangan Emas 100.00 - Australia
Gold Mining melalui Jubilee
through Jubilee
Ventura Bersama
Joint Venture
PT Kaltim Prima Coal (KPC) Pertambangan batubara 25.00 Beroperasi 1,887,242,109 Indonesia
Coal Mining Langsung In operations
Direct
25.99
Tidak Langsung
Melalui Sitrade
Indirectly Through
Sitrade
IndoCoal Resources Distributor batubara 70.00 Beroperasi 136,348,897 Kepulauan
(Cayman) Limited (ICRL) Coal Distributor Tidak Langsung In operations Cayman
Melalui Prime Cayman Islands
Capital
Investment
(Cayman) Ltd)
Indirectly Through
Prime Capital
Investment
(Cayman) Ltd
102 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
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Corporate Governance Corporate Social Responsibility Financial Report
Total Aset per
Kepemilikan 31 Desember
Saham oleh 2025 (USD
Status Operasi
Nama Bidang Usaha Perseroan (%) penuh) Domisili
Operation Status
Name Business Fields Share Ownership Total Assets as Domicile
by the Company of December
(%) 31, 2025 (USD
in full)
PT IndoCoal Kalsel Entitas bertujuan khusus 70.00 Beroperasi 96 Indonesia
Resources (IndoCoal Special purpose entity Langsung In operations
Kalsel) Direct
PT IndoCoal Kaltim Entitas bertujuan khusus - Beroperasi - Indonesia
Resources (IndoCoal Special purpose entity In operations
Kaltim)
Kaltim Investment Entitas bertujuan khusus 70.00 Beroperasi 1,915,463 Indonesia
Resources Special purpose entity Melalui Prime In operations
(Cayman) Limited (KIRL) Capital Investment
(Cayman) Ltd)
Through Prime
Capital Investment
(Cayman) Ltd
PT Dairi Prima Mineral Pertambangan timah 9.84 Beroperasi 214,759,556 Indonesia
(DPM) dan seng Tidak Langsung In operations
Lead and zinc mining Melalui BRMS
Indirectly Through
BRMS
SGQ Singapore Project Entitas Bertujuan Khusus 15.32 Belum beroperasi 19,490,039 Singapura
Holding Company Pte. Ltd. Special Purpose Entity Tidak Langsung Have not
Melalui BSS commenced
Indirectly Through operations
BBS
Entitas Asosiasi
Associates
PT Visi Multi Artha Pertambangan gas 30.00 Beroperasi 5,726,611 Indonesia
metana batubara Langsung In operations
Coal methane gas Direct
mining
PT Artha Widya Persada Pertambangan gas 30.00 Beroperasi 5,411,221 Indonesia
metana batubara Langsung In operations
Coal methane gas Direct
mining
Zurich Assets International Entitas bertujuan khusus 46.94 Beroperasi 113,236,631 Republik
Ltd. Special purpose entity Langsung In operations Seychelles
Direct Republic of
Seychelles
33.06
Tidak Langsung
Melalui BRI
Indirectly Through
BRI
PT Darma Henwa Tbk Kontrak pertambangan 4.94 Beroperasi 550,158,070 Indonesia
(DEWA) Mining contract Tidak Langsung In operations
Melalui Zurich
Indirectly Through
Zurich
7.50
Tidak Langsung
Melalui Goldwave
Capital Ltd.
Indirectly Through
Goldwave Capital
Ltd
PT Suma Heksa Sinergi Pertambangan Emas 13.83 Belum beroperasi 23,532,799 Banten, Indonesia
Gold Mining Tidak Langsung Have not
Melalui SGQ commenced
Indirectly Through operations
SGQ
PT BUMI RESOURCES TBK 2025 Annual Report 103
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KRONOLOGI
PENCATATAN SAHAM
Stock Listing Chronology
Nominal
Jumlah
Rasio per Jumlah Nominal
Saham yang
Perbandingan Saham (Rp) Jumlah Saham Tanggal Bursa
Keterangan Ditawarkan
Comparison (Rp) Nominal Amount Number of Pencatatan Exchange
Description Number of
Ratio Nominal (Rp) Shares Listing Date
Shares Offered
per Share
(Rp)
IPO Rp4.500 10,000,000 1,000 10,000,000,000 10,000,000 30 Juli 1990 BEI
July 30, IDX
1990
Pendaftaran Perusahaan 25,000,000 1,000 25,000,000,000 35,000,000 18 Maret BEI
Company Registration 1991 IDX
March 18,
1991
PUT 1 (7:2) 10,000,000 1,000 10,000,000,000 45,000,000 30 Juni BEJ dan
1993 BES
June 30, JSX and
1993 SSX
Stock Split (1:2) 45,000,000 500 22,500,000,000 90,000,000 29 BEJ dan
September BES
1997 JSX and
September SSX
29, 1997
Saham Bonus (10:12) 108,000,000 500 54,000,000,000 198,000,000 30 BEJ dan
Bonus Shares September BES
1997 JSX and
September SSX
30, 1997
PUT 2 (1:3) 594,000,000 500 297,000,000,000 792,000,000 24 BEJ dan
November BES
1997 BES
November JSX and
24, 1997 SSX
PUT 3 (2:47) 18,612,000,000 500 9,306,000,000,000 19,404,000,000 26 Mei 2000 BEJ dan
May 26, BES
2000 JSX and
SSX
PMTHMETD 1,369,4000,000 500 684,700,000,000 20,773,400,000 05 Oktober BEI
2010 IDX
October 5,
2010
PUT 4 (20:31) 15,853,620,427 100 1,585,362,042,700 36,627,020,427 07 Oktober BEI
2014 IDX
October 7,
2014
PUT 5 1,034:1,000 28,749,536,197 100 26,626,531,284,320 65,376,556,624 27 Juli 2017 BEI
July 27, 2017 IDX
PMTHMETD - 2,372,552 100 237,255,200 65,378,929,176 4 Mei 2018 BEI
Konversi OWK May 4, 2018 IDX
PMTHMETD
OWK conversion
PMTHMETD - 96,454,844 100 9,645,484,400 65,475,384,020 15 Agustus BEI
Konversi OWK 2018 IDX
PMTHMETD August 15,
OWK conversion 2018
PMTHMETD - 543,468 100 54,346,800 65,475,927,488 3 Desember BEI
Konversi OWK 2018 IDX
PMTHMETD December
OWK conversion 3, 2018
PMTHMETD - 610,081 100 61,008,100 65,476,537,569 4 BEI
Konversi OWK September IDX
PMTHMETD 2019
OWK conversion September
4, 2019
104 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
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Nominal
Jumlah
Rasio per Jumlah Nominal
Saham yang
Perbandingan Saham (Rp) Jumlah Saham Tanggal Bursa
Keterangan Ditawarkan
Comparison (Rp) Nominal Amount Number of Pencatatan Exchange
Description Number of
Ratio Nominal (Rp) Shares Listing Date
Shares Offered
per Share
(Rp)
PMTHMETD - 310,789 100 31,078,900 65,476,848,358 9 BEI
Konversi OWK September IDX
PMTHMETD 2019
OWK conversion September
9, 2019
PMTHMETD - 93,930 100 9,393,000 65,476,942,288 27 BEI
Konversi OWK Desember IDX
PMTHMETD 2019
OWK conversion December
27, 2019
PMTHMETD - 1,469,967,527 100 146,996,752,700 66,946,909,815 28 Januari BEI
Konversi OWK 2020 IDX
PMTHMETD January 28,
OWK conversion 2020
PMTHMETD - 136,961,665 100 13,696,166,500 67,083,871,480 18 Februari BEI
Konversi OWK 2020 IDX
PMTHMETD February 18,
OWK conversion 2020
PMTHMETD - 70,766,772 100 7,076,677,200 67,154,638,252 27 April BEI
Konversi OWK 2020 IDX
PMTHMETD April 27,
OWK conversion 2020
PMTHMETD - 253,788,629 100 25,378,862,900 67,408,426,881 29 Juli 2020 BEI
Konversi OWK July 29, IDX
PMTHMETD 2020
OWK conversion
PMTHMETD - 820,278,674 100 82,027,867,400 68,228,705,555 4 BEI
Konversi OWK November IDX
PMTHMETD 2020
OWK conversion November
4, 2020
PMTHMETD - 6,046,040,452 100 604,604,045,200 74,274,746,007 19 Januari BEI
Konversi OWK 2021 IDX
PMTHMETD January 19,
OWK conversion 2021
PMTHMETD - 34,498,048,045 50 1,724,902,402,250 108,772,794,052 18 Februari BEI
Konversi OWK 2022 IDX
PMTHMETD February 18,
OWK conversion 2022
PMTHMETD - 6,861,319,801 50 343,065,990,050 115,634,113,853 28 Maret BEI
Konversi OWK 2022 IDX
PMTHMETD March 28,
OWK conversion 2022
PMTHMETD - 10,223,552,106 50 511,177,605,300 125,857,665,959 25 April BEI
Konversi OWK 2022 IDX
PMTHMETD April 25,
OWK conversion 2022
PMTHMETD - 3,001,807,126 50 150,090,356,300 128,859,473,085 27 Mei 2022 BEI
Konversi OWK May 27, IDX
PMTHMETD 2022
OWK conversion
PMTHMETD - 6,074,374,642 50 303,718,732,100 134,933,847,727 8 Juli 2022 BEI
Konversi OWK July 8, 2022 IDX
PMTHMETD
OWK conversion
PMTHMETD - 5,101,889,506 50 255,094,475,300 140,035,737,233 22 Agustus BEI
Konversi OWK 2022 IDX
PMTHMETD August 22,
OWK conversion 2022
PT BUMI RESOURCES TBK 2025 Annual Report 105
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KRONOLOGI
PENCATATAN SAHAM
Stock Listing Chronology
Nominal
Jumlah
Rasio per Jumlah Nominal
Saham yang
Perbandingan Saham (Rp) Jumlah Saham Tanggal Bursa
Keterangan Ditawarkan
Comparison (Rp) Nominal Amount Number of Pencatatan Exchange
Description Number of
Ratio Nominal (Rp) Shares Listing Date
Shares Offered
per Share
(Rp)
PMTHMETD - 3,805,504,956 50 190,275,247,800 143,841,242,189 13 BEI
Konversi OWK September IDX
PMTHMETD 2022
OWK conversion September
13, 2022
PMTHMETD - 200,000,000,000 50 10.000.000.000.000 343,841,242,189 19 Oktober BEI
PMTHMETD 2022 IDX
October 19,
2022
PMTHMETD - 27,479,434,606 50 1,373,971,730,300 371,320,676,795 5 Desember BEI
Konversi OWK 2022 IDX
PMTHMETD December
OWK conversion 5, 2022
PMTHMETD - 28,229 50 1,411,450 371,320,705,024 9 Maret BEI
Konversi OWK 2024 IDX
PMTHMETD March 9,
OWK conversion 2024
PMTHMETD - 18,120 50 906,000 371,320,723,144 1 November BEI
Konversi OWK 2024 IDX
PMTHMETD November
OWK conversion 1, 2024
PMTHMETD - 1,413,409 50 70,670,450 371,322,136,553 22 BEI
Konversi OWK November IDX
PMTHMETD 2024
OWK conversion November
22, 2024
PMTHMETD - 13,255,515 50 662,775,750 371,335,392,068 12 BEI
Konversi OWK Desember IDX
Jatuh Tempo 2024
PMTHMETD December
OWK conversion 12, 2024
Due Date
106 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
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KRONOLOGI PENCATATAN
EFEK LAINNYA
Chronology of Other Securities Listing
Tanggal
Tanggal
Pencatatan Jangka Tingkat
Jenis Efek Nama Efek Penerbitan Nilai Nominal Peringkat
di BEI Waktu Bunga
Effect Type Effect Name Publication Nominal Value Ranking
Listing Date Time Period Interest Rate
Date
on the IDX
Obligasi Obligasi 8 Juli 2025 9 Juli 2025 Rp350.00 miliar idA+ (Single A
Bond Berkelanjutan July 8, 2025 July 9, 2025 billion Plus)
I Bumi Tahap I
Tahun 2025
Bumi Sustainable
Bonds I Phase I
2025
- Seri A 370 hari Rp48.75 miliar 7.00%
kalender billion
370 calendar
days
- Seri B 3 (tiga) tahun Rp107.35 miliar 8.50%
3 (three) billion
years
- Seri C 5 (lima) tahun Rp193.90 miliar 9.50%
5 (five) years billion
Obligasi Obligasi 24 September 25 September Rp721.61 miliar idA+ (Single A
Berkelanjutan 2025 2025 billion Plus)
I Bumi Tahap II September 24, September 25,
Tahun 2025 2025 2025
Bumi Sustainable
Bonds I Phase II
2025
- Seri A 3 (tiga) tahun Rp149.33 miliar 8.00%
3 (three) billion
years
- Seri B 5 (lima) tahun Rp572.28 miliar 9.25%
5 (five) years billion
Obligasi Obligasi 12 Desember 15 Desember 5 (lima) tahun Rp780.00 miliar 9.00% idA+ (Single A
Berkelanjutan I 2025 2025 5 (five) years billion Plus)
Bumi Tahap III December 12, December 15,
Tahun 2025 2025 2025
Bumi Sustainable
Bonds I Phase III
2025
PT BUMI RESOURCES TBK 2025 Annual Report 107
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AKUNTAN
PUBLIK
Public Accountant
Akuntan Publik atau Auditor Eksternal berfungsi melakukan The Public Accountant or External Auditor is responsible
audit atas Laporan Keuangan Tahunan guna memastikan for auditing the Annual Financial Statements to ensure the
laporan tersebut sesuai dengan SAK Indonesia yang report complies with the Indonesian Financial Accounting
ditetapkan oleh IAI dan POJK. Perseroan menunjuk Kantor Standards (SAK) stipulated by the Institute of Indonesia
Akuntan Publik (KAP) Amir Abadi Jusuf, Aryanto, Mawar Chartered Accountants (IAI) and the OJK Regulation.
dan Rekan (RSM Indonesia) untuk melaksanakan audit The Company appointed the Public Accounting Firm
umum atas Laporan Keuangan Konsolidasian Perseroan (KAP) Amir Abadi Jusuf, Aryanto, Mawar & Partners (RSM
untuk tahun buku 2025 berdasarkan wewenang yang Indonesia) to conduct a general audit of the Company’s
dilimpahkan dalam RUPS Tahunan Perseroan tanggal Consolidated Financial Statements for the 2025 financial
2 Juni 2025. Periode penugasan KAP adalah sejak year, based on the authority delegated at the Company’s
tanggal pengangkatannya hingga Laporan Keuangan Annual GMS on June 2, 2025. The KAP’s engagement period
Konsolidasian Perseroan diterbitkan. is from the date of appointment until the issuance of the
Company’s Consolidated Financial Statements.
Laporan Keuangan Tahunan Konsolidasian Perseroan The Company’s Consolidated Annual Financial Statements
untuk tahun buku yang berakhir pada 31 Desember 2025 for the financial year ended December 31, 2025, received
memperoleh opini Wajar Tanpa Pengecualian (WTP). an Unqualified Opinion (WTP). The total fee paid to the
Jumlah fee yang diberikan kepada KAP untuk jasa audit KAP for the general audit services on the Company’s
umum atas Laporan Keuangan Konsolidasian Perseroan Consolidated Financial Statements was Rp2,250,000,000
adalah sebesar Rp2.250.000.000 (dua miliar dua ratus (two billion two hundred and fifty million rupiah) before
lima puluh juta rupiah) sebelum pajak. tax.
Tahun
Buku KAP Akuntan Publik Jasa
Financial PAF Public Accountant Services
Year
Amir Abadi Jusuf, Aryanto, Mawar dan Rekan Chairul Wismoyo Laporan Keuangan Tahunan Konsolidasian
2025
(RSM Indonesia) Consolidated Annual Financial Statement
Amir Abadi Jusuf, Aryanto, Mawar dan Rekan Chairul Wismoyo Laporan Keuangan Tahunan Konsolidasian
2024
(RSM Indonesia) Consolidated Annual Financial Statement
2023 Amir Abadi Jusuf, Aryanto, Mawar dan Rekan Chairul Wismoyo Laporan Keuangan Tahunan Konsolidasian
(RSM Indonesia) Consolidated Annual Financial Statement
JASA LAIN YANG DIBERIKAN SELAIN JASA OTHER SERVICES PROVIDED APART
AUDIT LAPORAN KEUANGAN TAHUNAN FROM THE ANNUAL FINANCIAL
STATEMENT AUDIT SERVICES
Selama tahun buku 2025, terdapat jasa lain yang In addition to annual financial statement audit services,
diberikan selain jasa audit laporan keuangan tahunan. other services were provided during the financial year
Adapun besarnya fee untuk masing-masing jenis jasa 2025. The fees for each type of service provided by the
yang diberikan oleh KAP pada tahun buku terakhir, selain Public Accounting Firm in the last financial year, aside
jasa audit laporan keuangan tahunan sebagai berikut: from annual financial statement audit services, are as
follows:
1. Perikatan asurans independen atas Laporan Posisi 1. Independent assurance engagement for the Pro
Keuangan Konsolidasian Pro Forma pada tanggal 31 Forma Consolidated Statements of Financial Position
Desember 2024 sebesar Rp460.000.000. as of December 31, 2024, amounting to Rp460,000,000.
108 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
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2. Perikatan asurans independen sehubungan dengan 2. Independent assurance engagement related to
rencana pelaksanaan Kuasi Reorganisasi Tahun 2024 the planned implementation of the 2024 Quasi-
sebesar Rp460.000.000. Reorganization, amounting to Rp460,000,000.
3. Jasa pendampingan dalam penyelesaian proses 3. Advisory services in completing the Quasi-
Kuasi Reorganisasi sebesar Rp230.000.000. Reorganization process, amounting to Rp230,000,000.
4. Jasa pendampingan sebagai profesi penunjang 4. Advisory services as a capital market support
pasar modal dalam rangka rencana penawaran professional for the planned public offering of the
umum berkelanjutan Obligasi Berkelanjutan I tahap I 2025 Shelf-Registered Bonds I, Phase I, amounting to
Tahun 2025 sebesar Rp1.000.000.000. Rp1,000,000,000.
5. Penerapan prosedur yang disepakati bersama atas 5. Application of mutually agreed-upon procedures for
pelaporan kegiatan penerapan prinsip kehati-hatian reporting on the application of prudential principles
dalam pengelolaan utang luar negeri korporasi in the management of non-bank corporate external
nonbank untuk tahun yang berakhir pada tanggal 31 debt for the year ended December 31, 2024, amounting
Desember 2024 sebesar Rp40.000.000. to Rp40,000,000.
6. Reviu terhadap Laporan Keuangan Konsolidasian 6. Review of the Interim Consolidated Financial
Interim untuk periode 7 (tujuh) bulan yang berakhir Statements for the 7 (seven)-month period ended
pada tanggal 31 Juli 2025 sebesar Rp2.250.000.000. July 31, 2025, amounting to Rp2,250,000,000.
7. Laporan Posisi Keuangan Konsolidasian Pro forma 7. Pro forma Consolidated Statement of Financial
setelah akuisisi Jubilee Metals Limited pada tanggal Position after the acquisition of Jubilee Metals Limited
31 Juli 2025 sebesar Rp400.000.000. on July 31, 2025, amounting to Rp400,000,000.
KAP Amir Abadi Jusuf, Aryanto, Mawar & Rekan RSM Indonesia
PAF Amir Abadi Jusuf, Aryanto, Mawar & Rekan RSM Indonesia
Plaza Asia Level 10
Jl. Jend. Sudirman, Kav. 59, Jakarta 12190, Indonesia
Tel. +6221 5140 1340
Fax. +6221 5140 1350
PT BUMI RESOURCES TBK 2025 Annual Report 109
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LEMBAGA PROFESI
PENUNJANG PERUSAHAAN
Company Support Professional Institutions
Biro Administrasi Efek
Securities Administration Bureau
Nama PT Ficomindo Buana Registrar
Name
Alamat Jl. Kyai Caringin No. 2-A
Address Jakarta 10150
Tel. +6221 2263 8327
Fax. +6221 2263 9048
Jasa yang Diberikan Pengelolaan dan administrasi saham dan Obligasi Wajib Konversi
Services Provided Management and administration of shares and Mandatory Convertible Bonds
Fee Rp43,200,000.00
Periode Penugasan Tahun buku 2025
Period of Assignment Financial year 2025
Wali Amanat
Trustee
Nama PT Bank Rakyat Indonesia (Persero) Tbk
Name Divisi Treasury – Unit Kerja Wali Amanat
PT Bank Rakyat Indonesia (Persero) Tbk
Treasury Division – Trustee Work Unit
Alamat Gedung BRI II, Lantai 6
Address Jl. Jenderal Sudirman Kav. 44-46,
Jakarta 10210
Tel. +6221 575 8143
Fax. +6221 575 8143
BRI II Building, 6th floor
Jl. Jenderal Sudirman Kav. 44-46,
Jakarta 10210
Tel. +6221 575 8143
Fax. +6221 575 8143
Jasa yang Diberikan Bertindak sebagai Wali Amanat untuk mewakili kepentingan para Pemegang Obligasi
Service Provided Berkelanjutan BUMI I (PUB I), baik di dalam maupun di luar pengadilan sesuai dengan perjanjian
perwaliamanatan dan peraturan perundang-undangan yang berlaku di Indonesia.
To act as Trustee to represent the interests of the holders of BUMI I Sustainable Bonds (PUB I), both
in and out of court, in accordance with the trust agreement and applicable laws and regulations in
Indonesia.
Periode Penugasan Tahun buku 2025
Period of Assignment Financial year 2025
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SITUS WEB
PERUSAHAAN
Company Website
Dalam rangka memenuhi ketentuan Peraturan Otoritas In order to comply with the provisions of Financial
Jasa Keuangan (POJK) No. 8/POJK.04/2015 mengenai Services Authority Regulation (POJK) No. 8/POJK.04/2015
Situs Web Emiten atau Perusahaan Publik, Perseroan concerning Websites of Issuers or Public Companies,
mengelola dan menyediakan situs web resmi yang the Company manages and provides an official website
dirancang secara responsif serta dapat diakses dengan that is responsively designed and easily accessible to all
mudah oleh seluruh pemangku kepentingan. Situs web stakeholders. The Company’s website is available in two
Perseroan tersedia dalam dua bahasa, yaitu Bahasa languages, Indonesian and English, and can be accessed
Indonesia dan Bahasa Inggris, dan dapat diakses melalui through www.bumiresources.com.
laman www.bumiresources.com.
Keberadaan situs web resmi Perseroan dimaksudkan The Company’s official website is intended to provide
sebagai sarana penyediaan informasi korporasi yang accurate, transparent, and accountable corporate
akurat, transparan, dan dapat dipertanggungjawabkan, information, while also reflecting the Company’s
sekaligus mencerminkan komitmen Perseroan dalam commitment to implementing good corporate
menjalankan prinsip tata kelola perusahaan yang baik governance principles as a public company. In general,
sebagai perusahaan publik. Secara umum, situs web the Company’s website includes the following:
Perseroan mencakup hal-hal di bawah ini:
1. Tentang Kami 1. About Us
2. Hubungan Investor 2. Investor Relations
3. Tata Kelola 3. Governance
4. Info Bisnis 4. Business Info
5. Keberlanjutan 5. Sustainability
6. Media 6. Media
7. Karir 7. Career
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SITUS WEB
PERUSAHAAN
Company Website
Berikut adalah link informasi yang dapat diakses di situs The following information links can be accessed on the
web Perseroan: Company’s website:
Informasi Alamat Link
Information Link Address
Pemegang Saham www.bumiresources.com/en/about-us#shareholder
Kode Etik www.bumiresources.com/en/investor-
Code of Ethics relations#financialstatements
Laporan Keuangan Tahunan www.bumiresources.com/en/governance#supportingdocument
Annual Financial Statements
Profil Dewan Komisaris dan Direksi www.bumiresources.com/en/about-us/board-of-commissioners
Profile of the Board of Commissioners and Board of Directors www.bumiresources.com/en/about-us/board-of-directors
Piagam Dewan Komisaris www.bumiresources.com/en/governance#supportingdocument
Board of Commissioners’ Charter
Piagam Direksi www.bumiresources.com/en/governance#supportingdocument
Board of Directors' Charter
Piagam Komite Nominasi dan Remunerasi www.bumiresources.com/en/governance#supportingdocument
Nomination and Remuneration Committee Charter
Piagam Komite Audit www.bumiresources.com/en/governance#supportingdocument
Audit Committee Charter
Piagam Unit Audit Internal www.bumiresources.com/en/governance#supportingdocument
Internal Audit Unit Charter
RUPS www.bumiresources.com/en/media#rups
GMS
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INFORMASI KANTOR CABANG/
PERWAKILAN
Branch/Representative Office Information
Kantor Pusat | Head Office
PT Bumi Resources Tbk
Bakrie Tower, 12th Floor
Jl. H.R. Rasuna Said
Jakarta 12940, Indonesia
Tel. +62 21 5794 2080
Fax. +62 21 5794 2070
www.bumiresources.com
Entitas Anak | Subsidiaries Entitas Anak | Subsidiaries
PT Arutmin Indonesia PT Kaltim Prima Coal
Bakrie Tower, 14th Floor M1 Building Mine Site
Jl. H.R. Rasuna Said Sangatta, Kutai Timur
Jakarta 12940, Indonesia Kalimantan Timur, Indonesia
Tel. +62 21 5794 5678 Tel. +62 549 521155
Fax. +62 21 5794 5688 Fax. +62 549 521701
www.arutmin.com www.kpc.co.id
PT Bumi Resources Minerals Tbk PT Pendopo Energi Batubara
Bakrie Tower, 6th & 10th Floor Bakrie Tower, 12th Floor
Jl. H.R. Rasuna Said Kuningan Jl. H.R. Rasuna Said Kuningan
Jakarta 12940, Indonesia Jakarta 12940, Indonesia
Tel. +62 21 5794 5698 Tel. +62 21 5794 2080
Fax. +62 21 5794 5687 Fax. +62 21 5794 2070
www.bumiresourcesminerals.com www.pendopocoal.com
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SUMBER DAYA
MANUSIA
Human Capital
As of December 31, 2025, the
HINGGA 31 DESEMBER 2025, Company was supported by
PERSEROAN DIDUKUNG OLEH 94 employees, representing
a strategic growth of 3.29%
94 PEGAWAI, MENCERMINKAN compared to the previous year.
PERTUMBUHAN STRATEGIS SEBESAR
3,29% DARI TAHUN SEBELUMNYA.
KOMITMEN BUMI BUMI’S COMMITMENT
Perseroan memiliki komitmen yang kuat dalam menjaga, The Company demonstrates a strong commitment to
mengembangkan, dan mengelola sumber daya manusia preserving, developing, and managing high-quality
(SDM) yang berkualitas sebagai fondasi utama pencapaian human capital (HC) as a fundamental pillar in achieving
tujuan jangka panjang perusahaan. Di tengah persaingan the Company’s long-term objectives. Amid intensifying
usaha yang semakin ketat dan perubahan lingkungan competition and rapidly evolving business environments,
bisnis yang berlangsung cepat, keberadaan SDM yang competent, adaptive, and innovation-oriented talent
kompeten, adaptif, dan berorientasi pada inovasi menjadi represents a strategic asset that enables the Company to
faktor strategis yang memungkinkan Perseroan untuk sustain resilient, competitive, and long-term performance.
mempertahankan kinerja yang berkelanjutan, tangguh,
dan berdaya saing tinggi.
Pengelolaan SDM di Perseroan dilaksanakan melalui HC management at the Company is implemented
ekosistem yang terintegrasi, mencakup kebijakan, through an integrated ecosystem encompassing
peraturan, prosedur, proses, serta program-program policies, regulations, procedures, processes, and
strategis yang dirancang secara menyeluruh. Ruang comprehensive strategic programs. This scope includes
lingkup pengelolaan tersebut meliputi perencanaan workforce planning, organizational structure and design
kebutuhan tenaga kerja, pengelolaan struktur dan desain management, competency-based selection and
114
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organisasi, proses seleksi dan rekrutmen yang berbasis recruitment processes, and the establishment of clear and
kompetensi, serta penyusunan jalur karier yang jelas measurable career pathways. In addition, the Company
dan terukur. Selain itu, Perseroan secara berkelanjutan continuously enhances employee competencies through
mengembangkan kompetensi karyawan melalui program systematic learning and development programs,
pembelajaran dan pengembangan yang sistematis, baik including technical training, soft skills strengthening,
dalam bentuk pelatihan teknis, penguatan soft skills, leadership development, and managerial capability
pengembangan kepemimpinan, maupun peningkatan enhancement aligned with the Company’s business
kapabilitas manajerial yang selaras dengan kebutuhan needs and strategic direction.
bisnis dan strategi Perseroan.
Dalam mendukung pengembangan kompetensi To support competency development, the Company
SDM, Perseroan menerapkan sistem pengelolaan applies an objective and transparent performance
dan evaluasi kinerja yang objektif dan transparan, management and evaluation system, directly linked
yang dikaitkan secara langsung dengan pencapaian to individual achievements, potential development,
individu, pengembangan potensi, serta perencanaan and succession planning and talent management.
suksesi dan manajemen talenta. Melalui pendekatan Through this approach, the Company seeks to ensure
ini, Perseroan berupaya memastikan tersedianya the availability of high-performing and highly engaged
talenta-talenta unggul yang memiliki komitmen tinggi talent capable of supporting operational sustainability
dan siap mendukung keberlanjutan operasional dan and future business growth. Remuneration and employee
pertumbuhan usaha di masa depan. Strategi remunerasi welfare strategies are also designed to be competitive
dan kesejahteraan juga dirancang secara kompetitif dan and equitable, fostering motivation, engagement, and
berkeadilan untuk mendorong motivasi, keterikatan, dan optimal performance.
kinerja optimal karyawan.
Seluruh kebijakan dan inisiatif pengelolaan SDM tersebut All HC policies and initiatives are aimed at ensuring that
ditujukan untuk memastikan bahwa Perseroan memiliki the Company places the right people, with the appropriate
individu yang tepat, dengan kompetensi yang sesuai, competencies, in the right positions at the right time (the
pada posisi dan waktu yang tepat (the right man on the right man on the right place at the right time). This enables
right place at the right time). Dengan demikian, Perseroan the Company to optimize organizational potential in
dapat mengoptimalkan potensi organisasi dalam pursuing growth and achieving its established strategic
mengejar pertumbuhan dan mencapai target strategis targets.
yang telah ditetapkan.
Selain berfokus pada pengembangan kapabilitas, Beyond capability development, the Company upholds
Perseroan juga menjunjung tinggi prinsip keadilan, principles of fairness, equality, and respect for human
kesetaraan, dan penghormatan terhadap hak asasi rights. The Company is committed to treating all
manusia. Perseroan berkomitmen untuk memperlakukan employees fairly and equally, without discrimination based
seluruh pegawai secara adil dan setara tanpa diskriminasi on ethnicity, religion, race, gender, or social background.
berdasarkan suku, agama, ras, gender, maupun latar The Company strictly prohibits forced labor and does not
belakang sosial. Perseroan secara tegas menolak praktik employ underage workers. As part of its commitment to
kerja paksa serta tidak mempekerjakan anak di bawah good corporate governance, the Company consistently
umur. Sebagai bagian dari komitmen terhadap tata fulfills its responsibilities with integrity, complies with
kelola perusahaan yang baik, Perseroan senantiasa all applicable laws and regulations, and fosters a safe,
menjalankan kewajibannya secara bertanggung jawab, inclusive, and conducive working environment that
menjunjung tinggi integritas, serta mematuhi seluruh supports the sustainable development of human capital
peraturan dan ketentuan perundang-undangan yang competencies.
berlaku, sekaligus menciptakan lingkungan kerja yang
aman, inklusif, dan kondusif bagi pengembangan
kompetensi SDM secara berkelanjutan.
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SUMBER DAYA
MANUSIA
Human Capital
KEBIJAKAN DAN INISIATIF STRATEGIS HC STRATEGIC POLICIES AND
SDM TAHUN 2025 INITIATIVES 2025
Perseroan menempatkan SDM yang kompeten, adaptif, The Company positions competent, adaptive, and
dan berorientasi pada inovasi sebagai fondasi utama innovation-oriented human capital as the primary
untuk mencapai ketangguhan dan keberlanjutan foundation for achieving corporate resilience and
perusahaan di tengah dinamika bisnis yang bergerak sustainability amidst fast-paced business dynamics. Our
cepat. Pengelolaan SDM kami digerakkan oleh ekosistem human capital management is driven by an integrated
terintegrasi yang berfokus pada penempatan talenta ecosystem focused on placing the right man in the right
yang tepat pada posisi dan waktu yang tepat (the right place at the right time.
man on the right place at the right time).
Untuk mendukung strategi pertumbuhan ini, sepanjang To support this growth strategy, throughout 2025, Human
tahun 2025 Human Capital menginisiasi transformasi Capital initiated a strategic transformation centered on
strategis yang bertumpu pada tiga dimensi utama: three main dimensions:
1. People: mendorong perubahan perilaku positif serta 1. People: encouraging positive behavioral change and
peningkatan kapabilitas dan kapasitas karyawan continuously improving employee capabilities and
secara berkelanjutan. capacity.
2. Process: mengevaluasi dan merampingkan proses 2. Process: evaluating and streamlining HR business
bisnis HC yang dituangkan dalam regulasi dan SOP processes, as outlined in regulations and SOPs that
yang adaptif terhadap tantangan industri. adapt to industry challenges.
3. Technology: mengimplementasikan teknologi dan 3. Technology: implementing supporting technology
aplikasi pendukung untuk memastikan Business and applications to ensure Business Process Owners
Process Owner (BPO) dapat menjalankan proses (BPOs) can execute processes consistently while
secara konsisten, sekaligus memberikan nilai tambah providing added value to end-users.
bagi pengguna akhir (end-user).
KERAGAMAN DAN KOMPOSISI EMPLOYEE DIVERSITY AND COMPOSITION
KARYAWAN
Hingga 31 Desember 2025, Perseroan didukung oleh 94 As of December 31, 2025, the Company was supported by
pegawai, mencerminkan pertumbuhan strategis sebesar 94 employees, representing a strategic growth of 3.29%
3,29% dari tahun sebelumnya. Mengingat karakteristik compared to the previous year. In view of the operational
operasional di sektor pertambangan, komposisi characteristics of the mining sector, the current
demografi saat ini masih didominasi oleh pekerja pria demographic composition remained predominantly
(67,02%). Meski demikian, Perseroan berkomitmen penuh male workers (67.02%). Nevertheless, the Company
pada prinsip kesetaraan dengan membuka ruang upheld its commitment to the principle of equality by
pengembangan karier yang sama luasnya bagi seluruh providing equal opportunities for career development to
karyawan tanpa diskriminasi. all employees without discrimination.
Sebagai perusahaan di sektor pertambangan, komposisi As a company operating in the mining sector, the
karyawan Perseroan masih didominasi oleh tenaga kerja Company’s workforce composition continues to be
pria. Namun demikian, Perseroan menjunjung tinggi predominantly male. Nonetheless, BUMI Resources
prinsip kesetaraan dengan memberikan kesempatan dan upholds the principle of equal opportunities by providing
ruang pengembangan karier yang sama bagi karyawan equal opportunities and career development pathways
perempuan maupun laki-laki, sehingga setiap individu for both female and male employees, enabling each
dapat mengoptimalkan potensi dan talenta yang dimiliki. individual to fully optimize their potential and talents.
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Komposisi Karyawan berdasarkan Level Organisasi
Employee Composition by Position Level
2025 2024
Level Jabatan
Position Level Jumlah Jumlah
% %
Total Total
Management 12 12.77 15 16.48
Group Head & Senior Manager 20 21.28 13 14.29
Manager 5 5.32 9 9.89
Superintendent 14 14.89 11 12.09
Supervisor 13 13.83 11 12.09
Staff/Officer 24 25.53 25 27.47
Non-Staff 6 6.38 7 7.69
Total 94 100.00 91 100.00
Komposisi Karyawan berdasarkan Tingkat Pendidikan
Employee Composition by Education
2025 2024
Tingkat Pendidikan
Education Level Jumlah Jumlah
% %
Total Total
S2 & S3 21 22.34 22 24.18
S1 55 58.51 50 54.95
D3 12 12.77 12 13.19
SMU 6 6.38 7 7.69
SMP 0 0 0 0
Total 94 100.00 91 100.00
Komposisi Karyawan berdasarkan Tingkat Usia
Employee Composition by Age
2025 2024
Tingkat Usia
Age Jumlah Jumlah
% %
Total Total
<20 tahun | years old 0 0 0 0
20-30 tahun | years old 13 13.83 13 14.29
31-40 tahun | years old 31 32.98 28 30.77
41-55 tahun | years old 36 38.30 37 40.66
>55 tahun | years old 14 14.48 13 14.29
Total 94 100.00 91 100.00
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SUMBER DAYA
MANUSIA
Human Capital
Komposisi Karyawan berdasarkan Status Kepegawaian
Employee Composition by Employment Status
2025 2024
Status Kepegawaian
Employment Status Jumlah Jumlah
% %
Total Total
Permanen | Permanent 67 71.28 70 76.92
Kontrak | Contract 27 28.72 21 23.08
Total 94 100.00 91 100.00
Komposisi Karyawan berdasarkan Status Kewarganegaraan
Employee Composition by Citizenship Status
2025 2024
Status Kewarganegaraan
Citizenship Status Jumlah Jumlah
% %
Total Total
Warga Negara Indonesia | Indonesian Citizen 91 96.81 85 93.41
Warga Negara Asing | Foreign Citizen 3 3.19 6 6.59
Total 94 100.00 91 100.00
Komposisi Karyawan berdasarkan Masa Kerja
Employee Composition by Length of Service
2025 2024
Masa Kerja
Length of Service Jumlah Jumlah
% %
Total Total
>25 tahun | year 1 1,06 1 1.1
>20-25 tahun | year 3 3.19 3 3.3
>15-20 tahun | year 21 22.34 19 20.88
>10-15 tahun | year 16 17.02 18 19.78
>5-10 tahun | year 11 11.70 10 10.99
>1-5 tahun | year 42 44.68 40 43.96
Total 94 100.00 91 100.00
Komposisi Karyawan berdasarkan Gender
Employee Composition by Gender
2025 2024
Gender
Jumlah Jumlah
% %
Total Total
Pria | Male 63 67.02 62 68.13
Wanita | Female 31 32.98 29 31.87
Total 94 100.00 91 100.00
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PROGRAM SDM HR PROGRAM
Seleksi dan Rekrutmen Selection and Recruitment
Perseroan menjunjung tinggi hak asasi manusia dan The Company upholds human rights and rejects all forms
menolak segala bentuk diskriminasi berdasarkan suku, of discrimination based on ethnicity, race, or religion
ras, atau agama dalam proses penerimaan pegawai. in its recruitment process. Recruitment is conducted in
Rekrutmen dilakukan sesuai kebutuhan SDM yang telah accordance with approved manpower requirements
disetujui dan melalui proses seleksi yang baku, untuk and follows standardized selection procedures to ensure
memastikan kecocokan antara kualifikasi kandidat dan alignment between candidates’ qualifications and job
persyaratan posisi. Perseroan menetapkan usia minimum requirements. The Company sets a minimum age of 18
calon pegawai baru sebesar 18 tahun. years for all new employee candidates.
Proses seleksi meliputi penilaian latar belakang The selection process includes an assessment of
pendidikan dan pengalaman kerja, uji kemampuan educational background and work experience, technical
teknis, evaluasi kepribadian, serta wawancara langsung. competency tests, personality evaluations, and direct
Pendekatan ini dirancang untuk memastikan bahwa interviews. This approach is designed to ensure that
setiap kandidat yang diterima memiliki kompetensi, each selected candidate possesses the competencies,
integritas, dan potensi yang sesuai dengan kebutuhan integrity, and potential required to meet the Company’s
serta standar profesional Perseroan. needs and professional standards.
Program Pemagangan Internship Program
Selama 2025, Perseroan telah menerima 11 mahasiswa/i Throughout 2025, the Company admitted 11 students to
untuk melakukan program pemagangan dengan participate in internship programs with durations ranging
jangka waktu yang bervariasi antara 1 (satu) hingga 3 from 1 (one) to 3 (three) months. During the program, the
(tiga) bulan. Selama program berlangsung, Perseroan Company provided mentors aligned with the participants’
menyediakan pembimbing yang sesuai dengan academic backgrounds, enabling the delivery of relevant
latar belakang peserta sehingga dapat memberikan guidance and the constructive sharing of experience to
bimbingan yang relevan dan berbagi pengalaman enhance the participants’ knowledge, competencies, and
secara konstruktif untuk meningkatkan pengetahuan, confidence.
kemampuan dan rasa percaya diri peserta.
Promosi Promotion
Promosi merupakan bagian dari manajemen talenta Promotion forms an integral part of the Company’s talent
dan suksesi di Perseroan. Selama tahun 2025, sejumlah and succession management framework. During 2025,
karyawan telah menerima promosi jabatan sesuai a number of employees received position promotions
ketentuan yang berlaku dan berdasarkan hasil penilaian in accordance with prevailing policies and based on
kinerja, keahlian, potensi di masa mendatang. performance evaluation results, expertise, and future
potential.
Mutasi Pegawai Employee Transfer
Sebagai bagian dari penugasan dan pengembangan, As part of assignment and development initiatives, the
Perseroan dapat memindahkan pegawai antar lokasi Company may reassign employees across work locations,
kerja, antar unit kerja, antar jabatan dan memberikan units, or positions, as well as provide job enrichment
pengayaan pekerjaan (job enrichment) bagi pegawai. opportunities. This program offers positive opportunities
Program ini memberikan kesempatan dan peluang yang for employees to develop skills and advance their careers
positif bagi pegawai untuk mengembangkan keahlian in different roles, taking into account factors such as
dan kariernya di jabatan lain dengan mempertimbangkan capability, interests, potential, organizational needs, and
sejumlah aspek, seperti kemampuan, minat, potensi, other relevant considerations.
pemenuhan kekosongan organisasi, serta kondisi lainnya.
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SUMBER DAYA
MANUSIA
Human Capital
Remunerasi Remuneration
Perseroan memberikan remunerasi yang layak dan The Company provides fair and competitive remuneration
kompetitif kepada karyawan, meliputi upah dasar dan to employees, comprising basic wages, transportation
tunjangan transportasi, serta berbagai bentuk bantuan allowances, and various other forms of assistance and
dan penghargaan lain. Selain itu, Perseroan juga incentives. In addition, the Company provides social
menyediakan jaminan sosial bagi tenaga kerja, jaminan security coverage, health insurance, and family planning
kesehatan, dan program keluarga berencana. programs.
Seiring meningkatnya kompetisi di dunia usaha, Perseroan In line with increasing business competition, the Company
secara berkala meninjau standar remunerasi dan periodically reviews its remuneration and benefits
manfaat karyawan dengan mempertimbangkan praktik standards by considering industry practices, economic
industri sejenis, kondisi ekonomi, serta kemampuan conditions, and the Company’s financial capacity. To
perusahaan. Untuk mendukung mobilitas dan program support employee mobility and retention programs, in
retensi pegawai, pada 2025 Perseroan menambah 2 unit 2025 the Company added 2 new operational vehicles,
kendaraan operasional baru, termasuk 1 unit peremajaan. including 1 units for fleet renewal.
Pengelolaan Kinerja dan Digitasi Performance Management and Evaluation
Digital transformation is a priority for our HC governance.
Transformasi digital menjadi prioritas kami dalam tata The company has adapted the Bright application to
kelola SDM. Perseroan telah mengadaptasi aplikasi Bright support a more objective and transparent performance
untuk mendukung proses pengelolaan dan evaluasi management and evaluation process. This process runs
kinerja yang lebih objektif dan transparan. Proses ini in three comprehensive phases: performance planning,
berjalan dalam tiga fase komprehensif: perencanaan mid-year evaluation, and year-end assessment. The
kinerja, evaluasi tengah tahun, dan penilaian akhir tahun. results of these evaluations are directly integrated into
Hasil dari evaluasi ini terintegrasi langsung dengan succession planning strategies, talent management, and
strategi perencanaan suksesi, manajemen talenta, remuneration schemes.
hingga skema remunerasi.
Training and Development
Pelatihan dan Pengembangan The Company is committed to continuously supporting
Perseroan berkomitmen untuk senantiasa mendukung employee participation in various training and
partisipasi dan peran karyawan dalam berbagai sarana competency development programs, covering both hard
pelatihan dan pengembangan kompetensi yang skills (technical knowledge relevant to job scope) and
mencakup pengembangan hard-skill (pengetahuan soft skills (character development, managerial capability,
teknis sesuai lingkup kerja) dan soft-skill (pengembangan leadership, and work ethics). Throughout 2025, the
karakter, manajerial, kepemimpinan, dan etika kerja). Company invested IDR756.705.749 in employee training
Sepanjang 2025, Perseroan telah melakukan investasi and competency development programs.
untuk seluruh pelatihan dan pengembangan kompetensi
karyawan sebesar Rp756.705.749.
Jumlah Peserta
(orang)
Kegiatan Durasi (jam)
No. Number of
Activity Duration (hour)
Participants
(people)
1 Tantangan Profesi Legal Dalam Menghadapi Era 5.0 dan Akuntabilitas Profesi 16 2
Challenges Facing the Legal Profession in the Era of 5.0 and Professional Accountability
2 Basic Financial Accounting Course 248 1
Basic Financial Accounting Course
3 Advanced Human Capital Accomplished 16 1
Advanced Human Capital Accomplished
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Jumlah Peserta
(orang)
Kegiatan Durasi (jam)
No. Number of
Activity Duration (hour)
Participants
(people)
4 Exclusive webinar: Strategi efektif menghadapi sengketa transfer pricing 16 1
Exclusive webinar: Effective strategies for handling transfer pricing disputes
5 Tantangan Profesi Legal Dalam Menghadapi Era 5.0 dan Akuntabilitas Profesi 16 1
Challenges Facing the Legal Profession in the Era of 5.0 and Professional Accountability
6 World Economic Forum 2025 31 1
World Economic Forum 2025
7 CPMA (Certified Professional Management Acccountant) 24 1
CPMA (Certified Professional Management Acccountant)
8 Basic Financial Accounting Course 50 1
Basic Financial Accounting Course
9 Accounting, finance, and tax aspects of invesment 6 2
Accounting, finance, and tax aspects of invesment
10 Community Development in CSR 24 1
Community Development in CSR
11 Quantitative Scenario Modelling for IFRS S2 16 1
Quantitative Scenario Modelling for IFRS S2
12 Seminar Nasional Ketenagakerjaan di sektor Pertambangan mineral dan batubara 8 2
National Seminar on Labor Issues in the Mineral and Coal Mining Sector
13 Document Control & Digital Filling System 16 1
Document Control & Digital Filling System
14 Climate Risk Fundamental & Implementation 16 5
Climate Risk Fundamental & Implementation
15 Program Sertifikasi “Indonesia audit practitioner (IIAP)” 27 1
“Indonesia Audit Practitioner (IIAP)” Certification Program
16 The Future of HR Summit 8 1
The Future of HR Summit
17 Human Capital Summit 2025 8 2
Human Capital Summit 2025
18 Sustainable finance in action 24 2
Sustainable finance in action
19 Togaf 24 4
Togaf
20 HR Networking 2 3
HR Networking
21 Ujian Sertifikasi CPMA 16 1
CPMA Certification Exam
22 Grafanomi 3 3
Grafanomi
23 IIA Indonesia National Conference 16 2
IIA Indonesia National Conference
24 IAPI 8 1
IAPI
25 International critical minerals & metals summit 24 2
International critical minerals & metals summit
26 Canada Mining fair & B2B Networking Session 8 3
Canada Mining fair & B2B Networking Session
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SUMBER DAYA
MANUSIA
Human Capital
Jumlah Peserta
(orang)
Kegiatan Durasi (jam)
No. Number of
Activity Duration (hour)
Participants
(people)
27 Sertifikasi GRI Frameworks 24 1
Sertifikasi GRI Frameworks
28 Workshop Utilizing Green Bonds/sukuk support energy transition in indonesia 8 1
Workshop Utilizing Green Bonds/sukuk support energy transition in indonesia
29 PPL OJK Pasar Modal - IAPI: Pertimbangan akuntansi dan audit serta regulasi pasar modal 8 1
dalam proses merger
OJK Capital Markets PPL - IAPI: Accounting and audit considerations and capital markets
regulations in the merger process
30 Update PSAK Terkini dalam penyusunan laporan keuangan 8 1
Latest PSAK Updates on the Preparation of Financial Statements
31 Webminar IDX-UN SSE; Workshop on IFRS Sustainability standards 8 1
Webminar IDX-UN SSE; Workshop on IFRS Sustainability standards
32 Building sustainable Quality Program 16 1
Building sustainable Quality Program
33 Edukasi Pengisian SPT Tahunan PPh Tahun Pajak 2025 melalui Sistem Coretax 8 2
Guidance on Filing the 2025 Annual Income Tax Return via the Coretax System
34 Sosialisasi Pernyataan Standar Pengungkapan Keberlanjutan PSPK I & PSPK II 8 2
Outreach on the Standard Sustainability Disclosure Statements PSPK I & PSPK II
35 Human Capital Conference 2025 24 4
Human Capital Conference 2025
36 Undangan ASEAN Capital Markets Forum and International Sustainability Satndards 8 2
Boards (ACMF-ISSB)
Undangan ASEAN Capital Markets Forum and International Sustainability Satndards
Boards (ACMF-ISSB)
37 Financial Modeling For Projected Financial Statement 16 3
Financial Modeling For Projected Financial Statement
38 Financial Planning & Analysis Profesional 3 1
Financial Planning & Analysis Profesional
39 Project Management Training 16 5
Project Management Training
40 Communication Skills for Auditors: Interviewing and Negotiating 16 1
Communication Skills for Auditors: Interviewing and Negotiating
41 Building sustainable Quality Program 16 1
Building sustainable Quality Program
42 Data Science Mastery 36 3
Data Science Mastery
Keterangan Fluktuasi
2025 2024
Description Fluctuations
BUMI
Total Partisipan 76 130 +54
Total Participants
Total Jam Pelatihan 894 1,092 +198
Total Training Hours
KPC
Total Partisipan 24,066 25,219 1,153
Total Participants
Total Jam Pelatihan 131,917 151,190 19,227
Total Training Hours
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Keterangan Fluktuasi
2025 2024
Description Fluctuations
Arutmin
Total Partisipan 1,021 1,629 608
Total Participants
Total Jam Pelatihan 11,650 17,779 6129
Total Training Hours
Perwakilan dan Komunikasi Pegawai Employee Representation and
Communication
Sebagai salah satu implementasi klausul penghormatan As part of its commitment to respecting human rights in
Hak Asasi Manusia (HAM) di dunia bisnis, Perseroan business practices, the Company provides employees
memberikan kebebasan kepada pegawai untuk with the freedom of association and assembly, as
berserikat dan berkumpul sebagaimana tercantum stipulated in the Code of Conduct Handbook.
dalam Buku Panduan Pedoman Perilaku (Code of
Conduct).
Sebagai komitmen kepatuhan kepada undang-undang As a commitment to comply with labor laws, the Company
ketenagakerjaan, saat ini Perseroan telah menginisiasi has currently initiated the formation of a Bipartite
pembentukan Lembaga Kerjasama (LKS) Bipartit, sebuah Cooperation Institute (LKS Bipartit), a communication
forum komunikasi dan konsultasi mengenai hal-hal yang and consultation forum on matters related to industrial
berkaitan dengan hubungan industrial di Perusahaan relations in the Company whose members consist of
yang anggotanya terdiri dari pengusaha dan unsur employers and workers. With the formation of LKS Bipartit,
pekerja. Dengan terbentuknya LKS Bipartit, diharapkan it is expected that industrial relations and a harmonious,
akan semakin memperkuat hubungan industrial dan dynamic and equitable work environment in the Company
lingkungan kerja yang harmonis, dinamis, dan adil di will be strengthened.
Perseroan.
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Analisis danBisnis
Pembahasan Analisis
Manajemen
dan Pembahasan Manajemen
Performance Highlight Management Report Company Profile Business Support
Management Discussion
Management
and AnalysisDiscussion and Analysis
TEKNOLOGI
INFORMASI
Information Technology
Various information technology
BERBAGAI INISIATIF TEKNOLOGI initiatives implemented
INFORMASI YANG DIJALANKAN throughout 2025 have contributed
to improved governance quality,
SEPANJANG TAHUN 2025 greater process transparency, and
MEMBERIKAN KONTRIBUSI enhanced operational efficiency.
TERHADAP PENINGKATAN KUALITAS
TATA KELOLA, TRANSPARANSI
PROSES, SERTA EFISIENSI
OPERASIONAL.
TRANSFORMASI DIGITAL 2025 2025 DIGITAL TRANSFORMATION
Sepanjang tahun 2025, Perseroan melanjutkan Throughout 2025, the Company continued to progressively
pengembangan kapabilitas teknologi informasi secara strengthen its information technology capabilities to
bertahap untuk mendukung penguatan tata kelola, support improved governance, enhanced business
peningkatan efisiensi proses bisnis, serta pengembangan process efficiency, and the development of a more digitally
budaya kerja digital di lingkungan grup. Berbagai enabled working culture across the Group. Key initiatives
inisiatif yang dilaksanakan mencakup penyempurnaan undertaken during the year included the enhancement
kebijakan dan tata kelola teknologi informasi, digitalisasi of IT governance policies and practices, the digitalization
fungsi pengawasan internal, peningkatan sistem of internal oversight functions, improvements to financial
perencanaan dan pelaporan keuangan, pengembangan planning and reporting systems, the development of
platform kolaborasi dan pengelolaan dokumen, serta collaboration and document management platforms,
pemanfaatan teknologi berbasis data dan kecerdasan as well as the adoption of data-driven and artificial
buatan untuk mendukung produktivitas dan pengambilan intelligence–enabled solutions to support productivity
keputusan manajemen. and management decision-making.
Implementasi berbagai inisiatif tersebut dilakukan These initiatives were implemented in a coordinated
secara terkoordinasi di tingkat Perseroan dan entitas manner at both the parent company and key subsidiaries
anak utama guna memastikan konsistensi penerapan to ensure consistent technology adoption, improved
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teknologi, peningkatan kualitas informasi manajerial, quality of managerial information, and greater
serta penguatan transparansi proses operasional. Melalui transparency in operational processes. Through these
langkah-langkah tersebut, Perseroan terus mendorong efforts, the Company continues to strengthen the role
pemanfaatan teknologi informasi sebagai bagian dari of information technology in supporting operational
upaya meningkatkan disiplin operasional, efektivitas discipline, cross-functional coordination, and overall
koordinasi lintas fungsi, serta kualitas pengendalian corporate governance.
perusahaan.
PENGUATAN TATA KELOLA, INTEGRASI STRENGTHENING GOVERNANCE,
PROSES, DAN PRODUKTIVITAS DIGITAL PROCESS INTEGRATION, AND DIGITAL
PRODUCTIVITY
Memasuki tahun 2025, Perseroan melanjutkan Entering 2025, the Company continued to enhance its
pengembangan kapabilitas teknologi informasi dengan information technology capabilities with a focus on
fokus pada penguatan tata kelola, peningkatan strengthening governance, improving business process
integrasi proses bisnis, serta pemanfaatan solusi digital integration, and leveraging digital solutions to support
untuk mendukung efisiensi operasional dan kualitas operational efficiency and management decision-
pengambilan keputusan manajemen. Inisiatif teknologi making. Information technology initiatives were directed
informasi diarahkan untuk meningkatkan keandalan toward improving system reliability, strengthening
sistem, memperkuat transparansi proses, serta process transparency, and enabling collaboration and
mendukung kolaborasi dan produktivitas kerja di seluruh productivity across the Group’s main operating entities.
entitas utama Perseroan.
Sebagai grup usaha dengan aktivitas operasional As a business group with extensive and complex
yang luas dan kompleks, Perseroan memandang operational activities, the Company recognizes
teknologi informasi sebagai salah satu enabler penting information technology as an important enabler in
dalam menjaga disiplin operasional, kualitas informasi maintaining operational discipline, improving the quality
manajerial, serta kesinambungan kegiatan usaha. Oleh of managerial information, and ensuring business
karena itu, pengembangan teknologi informasi pada continuity. Accordingly, the development of information
tahun 2025 difokuskan pada penyempurnaan tata kelola, technology during 2025 focused on refining governance
penguatan platform digital yang mendukung fungsi- frameworks, strengthening digital platforms that support
fungsi bisnis utama, serta peningkatan efisiensi melalui key business functions, and improving efficiency through
digitalisasi proses kerja. the digitalization of work processes.
Pendekatan ini mencerminkan komitmen Perseroan This approach reflects the Company’s commitment to
untuk memastikan bahwa pemanfaatan teknologi ensuring that information technology serves not only as
informasi tidak hanya berperan sebagai pendukung operational support, but also as a strategic instrument
kegiatan operasional, tetapi juga sebagai sarana untuk to enhance control quality, transparency, and overall
meningkatkan kualitas pengendalian, transparansi, dan corporate management effectiveness.
efektivitas pengelolaan perusahaan secara keseluruhan.
STRATEGI TEKNOLOGI INFORMASI 2025 INFORMATION TECHNOLOGY STRATEGY 2025
Strategi teknologi informasi Perseroan pada tahun 2025 The Company’s information technology strategy in 2025
diarahkan untuk mendukung tiga prioritas utama. was directed toward three main priorities.
Pertama, memperkuat tata kelola dan pengelolaan First, strengthening IT governance and management
teknologi informasi agar selaras dengan kebutuhan practices to ensure alignment with operational
operasional serta prinsip pengendalian perusahaan yang requirements and sound corporate control principles.
baik. Upaya ini mencakup penyempurnaan kebijakan, This includes the refinement of policies, procedures, and
prosedur, dan standar pengelolaan teknologi yang technology management standards applied consistently
diterapkan secara konsisten di seluruh entitas utama grup. across the Group’s key entities.
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TEKNOLOGI
INFORMASI
Information Technology
Kedua, mendorong digitalisasi proses bisnis dan Second, accelerating the digitalization of business
fungsi pendukung yang memiliki peran penting processes and support functions that play a critical role
dalam meningkatkan kualitas informasi manajemen, in improving the quality of management information,
transparansi proses, serta efektivitas koordinasi lintas enhancing process transparency, and enabling more
fungsi. effective cross-functional coordination.
Ketiga, meningkatkan produktivitas kerja melalui Third, improving workforce productivity through digital
pemanfaatan platform digital yang mendukung platforms that support collaboration, document
kolaborasi, pengelolaan dokumen, serta pengaturan management, and more structured work management
pekerjaan secara lebih terstruktur. practices.
Pelaksanaan strategi tersebut dilakukan secara bertahap The implementation of these strategies was carried
di tingkat Perseroan maupun entitas anak utama out progressively at both the parent company and
dengan mempertimbangkan kebutuhan bisnis, kesiapan major subsidiaries, taking into account business needs,
organisasi, serta manfaat operasional yang diharapkan organizational readiness, and the operational benefits
dapat dihasilkan dari setiap inisiatif teknologi. expected from each technology initiative.
TATA KELOLA TEKNOLOGI INFORMASI INFORMATION TECHNOLOGY GOVERNANCE
Perseroan terus memperkuat tata kelola teknologi The Company continues to strengthen its information
informasi melalui penyempurnaan kebijakan, prosedur, technology governance through the refinement of
serta standar pengelolaan yang mendukung konsistensi policies, procedures, and management standards
penerapan di lingkungan grup. Penguatan tata kelola that support consistent implementation across the
ini bertujuan untuk memastikan keselarasan antara Group. These efforts aim to ensure alignment between
pemanfaatan teknologi informasi dengan kebutuhan technology utilization, business requirements, and the
bisnis serta prinsip tata kelola perusahaan yang baik. principles of sound corporate governance.
Divisi Digitalisasi dan Teknologi (DigiTech) bertanggung The Digitalization and Technology Division (DigiTech)
jawab dalam mengoordinasikan pengembangan, is responsible for coordinating the development,
implementasi, serta pemantauan berbagai inisiatif implementation, and monitoring of various information
teknologi informasi di lingkungan Perseroan. Dalam technology initiatives across the Company. In practice, the
pelaksanaannya, Perseroan juga meningkatkan Company also enhances cross-functional coordination
koordinasi lintas fungsi agar pengembangan teknologi to ensure that technology development is integrated with
dapat terintegrasi dengan proses bisnis yang ada dan existing business processes and delivers optimal value to
memberikan manfaat yang optimal bagi organisasi. the organization.
Sebagai bagian dari prinsip akuntabilitas dan In line with the principles of accountability and
transparansi, perkembangan inisiatif teknologi informasi transparency, the progress of information technology
serta berbagai isu terkait pengelolaan teknologi dipantau initiatives and key technology management matters
secara berkala oleh manajemen guna memastikan are regularly monitored by management to ensure that
bahwa implementasi teknologi berjalan secara efektif technology implementation effectively supports the
serta mendukung kebutuhan operasional perusahaan. Company’s operational requirements.
PENGELOLAAN RISIKO TEKNOLOGI INFORMATION TECHNOLOGY RISK
INFORMASI MANAGEMENT
Pengelolaan risiko teknologi informasi merupakan Information technology risk management represents
bagian penting dalam menjaga keandalan sistem dan an important component in maintaining system
kesinambungan operasional Perseroan. Sepanjang tahun reliability and operational continuity. Throughout 2025,
2025, Perseroan melanjutkan berbagai langkah penguatan the Company continued to strengthen its technology
pengendalian teknologi melalui penyempurnaan tata control framework through improvements in governance
kelola, peningkatan kesiapan lingkungan teknologi, serta practices, enhanced readiness of the technology
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pengembangan praktik pengelolaan yang mendukung environment, and the development of management
pemanfaatan sistem secara lebih tertib dan terstruktur. practices that support the orderly and structured use of
digital systems.
Pendekatan ini tidak hanya mencakup penguatan This approach encompasses not only the strengthening
aspek sistem dan infrastruktur, tetapi juga mencakup of systems and infrastructure, but also improvements in
peningkatan kualitas proses kerja, standar operasional, work processes, operational standards, and user support
serta dukungan terhadap pengguna dalam to ensure that technology can be utilized more effectively.
memanfaatkan teknologi secara lebih efektif. Dengan As such, information technology risk management is not
demikian, pengelolaan risiko teknologi informasi positioned solely as a technical function, but as part of
tidak diposisikan semata-mata sebagai fungsi teknis, the Company’s broader effort to strengthen corporate
melainkan sebagai bagian dari penguatan tata governance and operational resilience.
kelola perusahaan dan ketahanan operasional secara
keseluruhan.
PENGEMBANGAN KAPABILITAS DIGITAL DEVELOPMENT OF DIGITAL CAPABILITIES
Sepanjang tahun 2025, Perseroan menjalankan berbagai Throughout 2025, the Company implemented various
inisiatif teknologi informasi yang mencakup area tata information technology initiatives covering areas such
kelola teknologi, digitalisasi fungsi pengawasan dan as technology governance, the digitalization of internal
keuangan, pengelolaan dokumen dan kolaborasi kerja, oversight and financial functions, document management
serta pemanfaatan teknologi berbasis data dan analitik. and collaboration platforms, as well as the utilization of
data and analytics-driven technologies.
Dalam mendukung fungsi pengawasan internal, To support internal oversight functions, the Company
Perseroan mengimplementasikan platform digital yang implemented a digital platform that enables the
memungkinkan pengelolaan kegiatan audit secara structured management of audit activities, from planning
lebih terstruktur, mulai dari tahap perencanaan hingga and execution to monitoring the follow-up of audit
pemantauan tindak lanjut hasil audit. Digitalisasi proses findings. The digitalization of this process improves audit
ini membantu meningkatkan keterlacakan kegiatan audit, traceability, strengthens documentation practices, and
memperkuat dokumentasi, serta mendorong transparansi promotes greater transparency in oversight activities
pelaksanaan fungsi pengawasan di lingkungan grup. across the Group.
Di area keuangan, Perseroan juga melakukan peningkatan In the finance area, the Company enhanced its planning
pada sistem perencanaan dan penganggaran guna and budgeting systems to support improved planning
mendukung kualitas perencanaan yang lebih baik serta quality and increase the reliability of information used
meningkatkan keandalan informasi yang digunakan in management decision-making. In addition, the
dalam pengambilan keputusan manajemen. Selain itu, development of a financial consolidation system at
pengembangan sistem konsolidasi keuangan di tingkat the corporate level continued in order to support the
Perseroan terus dilakukan untuk mendukung integrasi integration of data from multiple business entities and
data dari berbagai entitas usaha dan penyajian laporan provide more comprehensive management reporting.
manajerial yang lebih komprehensif.
Perseroan juga mengembangkan solusi digital yang The Company also developed digital solutions that
mendukung produktivitas kerja dan pengelolaan support workforce productivity and electronic document
dokumen secara elektronik. Sistem pengelolaan management. These systems enable approval processes,
dokumen tersebut memungkinkan proses persetujuan, document storage, and archival management to be
penyimpanan, dan pengelolaan arsip dilakukan secara conducted more efficiently and in a more structured
lebih efisien dan terstruktur. Inisiatif ini turut mendukung manner. This initiative also supports the Company’s
upaya pengurangan penggunaan dokumen fisik serta efforts to reduce the use of physical documents while
meningkatkan efisiensi proses administrasi. improving administrative efficiency.
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TEKNOLOGI
INFORMASI
Information Technology
Selain itu, Perseroan mulai mengembangkan Furthermore, the Company began exploring the use of
pemanfaatan teknologi berbasis kecerdasan buatan artificial intelligence–based technologies to enhance
untuk mendukung akses terhadap pengetahuan knowledge access and workforce productivity. These
perusahaan dan peningkatan produktivitas kerja. efforts involve the development of various use cases
Upaya ini dilakukan melalui pengembangan berbagai focused on leveraging corporate data and information
skenario pemanfaatan teknologi yang berfokus pada more effectively to support operational and managerial
penggunaan data dan informasi perusahaan secara activities.
lebih efektif dalam mendukung kegiatan operasional
maupun manajerial.
Untuk mendukung koordinasi pekerjaan lintas fungsi, To strengthen cross-functional coordination, the
Perseroan juga mengimplementasikan platform Company also implemented work management
pengelolaan pekerjaan yang membantu tim dalam platforms that assist teams in organizing work priorities,
mengatur prioritas kerja, memantau progres kegiatan, monitoring activity progress, and improving collaboration
serta meningkatkan kolaborasi antarunit kerja. across organizational units.
Perseroan juga melanjutkan pengembangan dashboard The Company also continued the development of
manajemen yang menyediakan visibilitas yang lebih baik management dashboards designed to provide better
terhadap indikator-indikator kinerja utama. Dashboard visibility into key performance indicators. These
ini dirancang untuk membantu manajemen dalam dashboards support management in monitoring
memantau perkembangan kinerja serta mendukung performance developments and enable faster and more
proses pengambilan keputusan berbasis data secara structured data-driven decision-making.
lebih cepat dan terstruktur.
DAMPAK DIGITALISASI DIGITALIZATION IMPACT
Berbagai inisiatif teknologi informasi yang dijalankan The various information technology initiatives
sepanjang tahun 2025 memberikan kontribusi terhadap implemented throughout 2025 have contributed
peningkatan kualitas tata kelola, transparansi proses, to improved governance quality, greater process
serta efisiensi operasional di lingkungan Perseroan dan transparency, and enhanced operational efficiency
entitas anak utama. across the Company and its key subsidiaries.
Digitalisasi fungsi pengawasan internal dan peningkatan The digitalization of internal oversight functions and
sistem perencanaan keuangan membantu memperkuat improvements in financial planning systems have
kualitas pengendalian internal serta meningkatkan strengthened internal control quality and enhanced the
keandalan informasi yang digunakan dalam proses reliability of information used in managerial processes.
manajerial. Di sisi lain, pengembangan platform Meanwhile, the development of digital document
pengelolaan dokumen dan kolaborasi digital turut management and collaboration platforms has improved
meningkatkan efisiensi kerja serta mendukung koordinasi work efficiency and facilitated more effective cross-
lintas fungsi yang lebih efektif. functional coordination.
Secara keseluruhan, pengembangan teknologi informasi Overall, the development of information technology
pada tahun 2025 menunjukkan peran yang semakin during 2025 demonstrates its increasingly important role
penting dalam mendukung disiplin operasional, kualitas in supporting operational discipline, improving decision-
pengambilan keputusan, serta peningkatan produktivitas making quality, and enhancing productivity across the
di lingkungan Perseroan. Company.
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ARAH PENGEMBANGAN KE DEPAN FUTURE DIRECTION
Ke depan, Perseroan akan melanjutkan pengembangan Looking ahead, the Company will continue to develop
teknologi informasi secara bertahap dengan fokus its information technology capabilities progressively,
pada optimalisasi pemanfaatan platform yang telah focusing on optimizing the utilization of existing platforms,
diimplementasikan, penyelesaian inisiatif yang masih completing ongoing initiatives, and strengthening digital
berjalan, serta peningkatan kapabilitas digital yang capabilities that support the Company’s operational and
relevan dengan kebutuhan operasional dan manajerial managerial needs.
perusahaan.
Salah satu fokus utama pengembangan ke depan One of the key focus areas going forward is the
adalah modernisasi sistem perencanaan sumber daya modernization of the Company’s enterprise resource
perusahaan (Enterprise Resource Planning/ERP) yang planning (ERP) systems. This initiative is designed to
dirancang untuk mendukung integrasi proses bisnis lintas support greater integration of cross-functional business
fungsi serta meningkatkan kualitas data dan pelaporan processes and enhance the quality of data and
manajemen di tingkat grup. Inisiatif ini diharapkan dapat management reporting across the Group. The program
memperkuat konsistensi proses bisnis, meningkatkan is expected to strengthen process consistency, improve
transparansi operasional, serta menyediakan fondasi operational transparency, and provide a more integrated
sistem yang lebih terintegrasi bagi pengelolaan kegiatan system foundation for managing the Company’s business
usaha Perseroan. activities.
Selain itu, Perseroan juga akan terus mendorong integrasi In addition, the Company will continue to promote
sistem yang lebih baik antar fungsi bisnis, peningkatan stronger system integration across business functions,
kualitas pengelolaan data, serta pemanfaatan teknologi improve data management practices, and expand the
digital dan analitik yang dapat mendukung proses use of digital and analytical technologies to support
pengambilan keputusan secara lebih cepat dan berbasis faster and more informed decision-making.
informasi.
Dengan pendekatan tersebut, teknologi informasi Through these initiatives, information technology is
diharapkan dapat terus memberikan kontribusi yang expected to play an increasingly significant role in
semakin signifikan terhadap peningkatan efisiensi improving operational efficiency, strengthening internal
operasional, kualitas pengendalian, serta keberlanjutan controls, and supporting the long-term sustainability of
usaha Perseroan dalam jangka panjang. the Company’s business.
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04
ANALISIS DAN
PEMBAHASAN
MANAJEMEN
Management Discussion
and Analysis
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“
PERSEROAN MERUPAKAN PEMILIK SALAH SATU
CADANGAN DAN SUMBER DAYA BATUBARA TERBESAR
DI INDONESIA, DENGAN TOTAL MENCAPAI 9,3 MILIAR
MT, YANG TERDIRI ATAS CADANGAN SEBESAR 2,4
MILIAR MT DAN SUMBER DAYA SEBESAR 6,8 MILIAR MT.
The Company is the owner of one of the largest coal reserves and
“
resources in Indonesia, with a total of 9.3 billion MT, consisting of
reserves of 2.4 billion MT and resources of 6.8 billion MT.
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TINJAUAN
MAKROEKONOMI
Macroeconomic Review
BUMI is transforming beyond
BUMI TERUS BERKEMBANG DI LUAR coal by unlocking growth through
INDUSTRI BATUBARA MELALUI strategic diversification shaping
a more resilient and future‑ready
DIVERSIFIKASI STRATEGIS. HAL INI business
DILAKUKAN GUNA MEMBANGUN
BISNIS YANG LEBIH TANGGUH DAN
SIAP MENGHADAPI MASA DEPAN
JANGKA PANJANG.
Sepanjang tahun 2025, perekonomian global bergerak Throughout 2025, the global economy continued to evolve
secara dinamis namun dibayangi ketidakpastian amid heightened uncertainty. Rising protectionism, the
yang tinggi. Menguatnya proteksionisme, kembalinya renewed use of trade wars as geopolitical tools, and the
perang dagang sebagai instrumen tekanan geopolitik, increasing fragmentation of global trade flows became
serta semakin terfragmentasinya arus perdagangan defining features of the international environment. These
internasional menjadi ciri utama lanskap global. Kondisi ini challenges were compounded by frequent shifts in
semakin tertekan oleh kebijakan moneter negara-negara monetary policy across advanced economies, volatile
maju yang kerap berubah, fluktuasi arus modal, dan capital movements, and ongoing geopolitical conflicts,
berlanjutnya konflik geopolitik, yang secara keseluruhan which collectively heightened volatility in global financial
meningkatkan volatilitas pasar keuangan global. markets.
Namun, di tengah lingkungan global yang penuh Despite a challenging global environment that
tantangan tersebut, perekonomian Indonesia sepanjang developed as the year unfolded, Indonesia’s economy
2025 tetap menunjukkan ketahanan yang relatif kuat. in 2025 demonstrated resilience. While not amongst the
Meskipun pertumbuhannya tidak melesat tinggi, ekonomi strongest, its economic growth was considered steady,
Indonesia mampu tumbuh secara konsisten sebesar with a noticeably higher figure of 5.11% compared to 5.03%
5,11%, melebihi tahun 2024 yakni 5,03% dan yang tertinggi in 2024, and the strongest over the last 3 (three) years or
selama 3 (tiga) tahun terakhir sejak 2022. since 2022.
132
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Capaian ini ditopang kuatnya permintaan domestik, This achievement was driven by strong domestic demand,
investasi yang tumbuh tinggi, belanja pemerintah high investment growth, optimal government spending,
yang optimal, ekspor yang stabil, serta dukungan stable exports, and the government’s financial support
penempatan kas Negara di bank komersial. Dari sisi through cash placements in commercial banks. On the
produksi, sektor bernilai tambah tinggi dan pendukung production side, high-value-added sectors and those
mobilitas masyarakat menjadi sumber pertumbuhan. supporting public mobility were sources of growth. Nearly
Hampir seluruh sektor usaha mengalami pertumbuhan all business sectors experienced positive growth, except
yang positif. Namun, sektor Pertambangan menjadi satu- the mining sector, which contracted by 0.66% throughout
satunya sektor yang terkontraksi sebesar 0,66% sepanjang 2025 due to factors such as sustained downstreaming
2025. Kontraksi dipengaruhi beberapa faktor, antara lain policies and declining commodity prices.
keberlanjutan kebijakan hilirisasi dan penurunan harga
komoditas.
TINJAUAN
INDUSTRI
Industry Overview
Berdasarkan Siaran Pers Kementerian Energi dan Sumber As reported by the Ministry of Energy and Mineral
Daya Mineral Republik Indonesia No. 002.Pers/04/ Resources in Press Release No. 002.Pers/04/SJI/2025
SJI/2025 tanggal 9 Januari 2026, total investasi sektor dated 9 January 2026, total investment in the ESDM sector
ESDM mencapai USD31,7 miliar pada 2025. Capaian ini reached USD 31.7 billion in 2025, with the mineral and
turut dikontribusikan oleh investasi subsektor Minerba coal subsector contributing USD 6.7 billion. Despite strong
sebanyak USD6,7 miliar. Dari subsektor minerba, total investment levels, coal production declined to 790 million
produksi batubara pada 2025 mencapai 790 juta ton, tons in 2025, down from 836 million tons the previous year.
menurun dari 836 juta ton pada 2024.
Dari seluruh produksi tersebut, 32% (254 juta ton) Of total coal production, 32% (254 million tons) was
terealisasi sebagai pemenuhan Domestic Market allocated to fulfill the Domestic Market Obligation (DMO)
Obligation (DMO) yang dimanfaatkan untuk penyerapan to meet domestic demand for both power generation
kebutuhan domestik kelistrikan dan non-kelistrikan, 65,1% and non-power uses, while 65.1% (514 million tons) was
atau 514 juta ton untuk diekspor, dan sisanya sebanyak exported. The remaining 22 million tons (2.8%) were held
22 juta ton (2,8%) untuk stok. Persediaan batubara yang as stock. Coal inventories reserved through the end of
dicadangkan sampai akhir 2025 tercatat sebesar 22 juta 2025 amounted to 22 million tons, representing 2.8% of
ton atau 2,8% dari keseluruhan produksi tambang. total mining production.
Sementara itu, Harga Batubara Acuan (HBA) kalori The Ministry of Energy and Mineral Resources set the High-
tinggi pada Januari 2025 ditetapkan Kementerian ESDM Calorie Coal Benchmark Price (HBA) at USD 124.01 per ton
sebesar US$124,01/ton. Pada akhir 2025, HBA kalori tinggi in January 2025. By year-end 2025, the benchmark had
berada pada posisi US$100,81/ton atau turun sekitar 18,7%. declined to USD 100.81 per ton, reflecting a decrease of
Pergerakan harga batubara kalori tinggi sempat berada approximately 18.7%. Over the course of the year, high-
di level terendah pada Juli 2025 yakni sebesar US$97,65/ calorie coal prices reached their lowest level in July 2025
ton. at USD 97.65 per ton.
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STRATEGI BISNIS DAN
PENGEMBANGAN USAHA
Business Strategy and Business Development
Mengeksplorasi Peluang Bisnis Baru Mengatasi Dampak Lingkungan
Exploring New Business Opportunities Addressing Addressing Environmental Impacts
Environmental Impacts Completing Coal Downstream
Projects Forming Synergistic Relationships with Third
Parties
Perseroan secara aktif mengeksplorasi peluang usaha Sejalan dengan komitmen terhadap keberlanjutan, Perseroan
baru di luar sektor batubara, sekaligus menyiapkan terus melakukan kajian guna memitigasi potensi dampak
pengembangan bisnis pada segmen hilir batubara, mineral, lingkungan sekaligus mendukung pencapaian target netral
logam, dan energi. Perseroan terus melakukan penjajakan karbon. Upaya ini dilakukan melalui peningkatan efisiensi
dengan mitra strategis yang memiliki keunggulan teknologi energi, pengurangan limbah, pemanfaatan kendaraan listrik,
serta pengetahuan industri yang relevan. serta penggunaan bahan bakar rendah karbon. Selain itu,
Perseroan juga terbuka terhadap peluang investasi yang
The Company actively explores new business opportunities mendukung pelestarian lingkungan dan sumber daya alam,
beyond the coal sector, while simultaneously preparing to develop termasuk pada sektor energi alternatif.
downstream businesses in coal, minerals, metals, and energy.
The Company continues to engage with strategic partners that In line with its commitment to sustainability, the Company
possess technological advantages and relevant industry expertise. continues to undertake decarbonization studies and initiatives to
Such partners are expected to grow alongside the Company mitigate potential environmental impacts while supporting the
and may serve as investors, operators, and/or contractors in the achievement of carbon neutrality targets. These efforts include
development of new business lines. improving energy efficiency, reducing waste, utilizing electric
vehicles, and adopting lower-carbon fuels. In addition, the
Company remains open to investment opportunities that support
environmental conservation and the preservation of natural
resources, including those in the alternative energy sector.
MerampungkanProyek Hilirisasi Menjalin Hubungan yang Sinergis
Batubara dengan Pihak Ketiga
Completing Coal Downstream Projects Forming Synergistic Relationships with
Third Parties
Dalam pengembangan hilirisasi batubara, Perseroan telah Di tingkat grup, Perseroan secara konsisten memperkuat
menjalin kemitraan dengan perusahaan milik negara asal koordinasi dan komunikasi dengan berbagai pemangku
Tiongkok yang memiliki rekam jejak kuat dan pengalaman kepentingan, khususnya pemerintah, guna memastikan
luas dalam teknologi gasifikasi batubara. Melalui kerja implementasi program hilirisasi batubara berjalan efektif dan
sama ini, Perseroan tengah merampungkan proyek hilirisasi memberikan nilai tambah bagi seluruh pihak.
batubara untuk produksi amonia yang saat ini telah
memasuki tahap akhir penyelesaian. At the group level, the Company consistently strengthens
coordination and communication with various stakeholders,
In the development of coal downstreaming, the Company has particularly the government, to ensure that the implementation
established a partnership with a Chinese stateowned enterprise of coal downstreaming programs is carried out effectively and
with a strong track record and extensive experience in coal delivers added value to all stakeholders.
gasification technology. Through this collaboration, the Company
is currently finalizing a coal downstreaming project for ammonia
production, which has now entered the final stage of completion.
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TINJAUAN OPERASIONAL
PER SEGMEN USAHA
Operational Review by Business Segment
Per 31 Desember 2025, kegiatan usaha Perseroan berfokus As of December 31, 2025, the Company focused its
pada 2 (dua) lini bisnis utama, yaitu batubara serta non- operations on 2 (two) of its core business lines, coal and
batubara/mineral. non-coal/minerals.
SEGMEN USAHA BATUBARA COAL BUSINESS SEGMENT
Total penjualan batubara Perseroan pada tahun 2025 The Company’s total coal sales in 2025 reached 74.6
mencapai 74,6 juta ton, menurun dari tahun 2024 yaitu million tons, a decrease from 75.8 million tons in 2024. The
75,8 juta ton. Berikut adalah rekapitulasi penjualan following is a summary of the Company’s coal sales by
batubara Perseroan berdasarkan negara tujuan ekspor: export destination country:
Penjualan Batubara Berdasarkan Negara Tujuan Ekspor
Coal Sales by Export Destination Country
Negara Tujuan 2025 2024 Pertumbuhan (%)
Destination Country (ton / tons) (ton / tons) Growth (%)
Indonesia 22,276,052 23,072,068 (3,5)
China 19,582,963 21,257,505 (7,9)
India 7,451,185 12,767,479 (41,6)
Jepang / Japan 6,282,980 5,661,526 11,0
Filipina / Philippines 4,153,927 3,451,413 20,4
Taiwan 2,327,070 2,457,447 (5,3)
Malaysia 3,068,224 2,266,620 35,4
Brunei 1,144,000 1,090,400 4,9
Korea 4,447,196 1,830,996 142,9
Hong Kong 299,300 711,186 (57,9)
Vietnam 1,312,716 659,091 199,070.7
Kamboja / Cambodia 440,000 341,340 28,9
Bangladesh 1,690,916 171,700 984,708.4
Thailand 226,932 57,030 297,9
Italia / Italy 0 0 0
Total 74,703,460 75,795,801 1,4
Saat ini, Perseroan merupakan pemilik cadangan dan Currently, the Company is the owner of the largest coal
sumber daya batubara terbesar di Indonesia, dengan reserves and resources in Indonesia, with a total of 9.3
total mencapai 9,3 miliar MT, yang terdiri atas cadangan billion MT, consisting of reserves of 2.4 billion MT and
sebesar 2,4 miliar MT dan sumber daya sebesar 6,8 resources of 6.8 billion MT. The management of the coal
miliar MT. Pengelolaan segmen usaha batubara tersebut business segment is carried out through the Company’s
dilaksanakan melalui anak-anak usaha Perseroan, subsidiaries, namely PT Kaltim Prima Coal (KPC), PT
yaitu PT Kaltim Prima Coal (KPC), PT Arutmin Indonesia Arutmin Indonesia (Arutmin), and PT Pendopo Energi
(Arutmin), dan PT Pendopo Energi Batubara. Batubara.
Profitabilitas Batubara Pertumbuhan
2025 2024
Coal Profitability Growth
Penjualan (mt) 74,7 75.8 (2%)
Sales (mt)
Laba (Rugi) Usaha (USD juta) 313.98 337.8 (-7.1%)
Operating Income/(Loss) (USD million)
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TINJAUAN OPERASIONAL
PER SEGMEN USAHA
Operational Review by Business Segment
SEGMEN BISNIS MINERAL/NON- MINERAL / NON-COAL BUSINESS
BATUBARA SEGMENT
Sejak tahun 2010, seluruh aset pertambangan mineral Since 2010, all non-coal mineral mining assets have been
non-batubara dikelola melalui PT Bumi Resources managed under PT Bumi Resources Minerals Tbk (BRMS)
Minerals Tbk (BRMS) untuk memastikan pengembangan to ensure sustainable asset development through to
aset berjalan secara berkelanjutan hingga mencapai the stage of commercial production. Currently, BRMS’s
tahap produksi komersial. Saat ini, operasional bisnis operations are carried out through several subsidiaries,
BRMS dijalankan melalui sejumlah entitas anak, yaitu namely Dairi Prima Mineral, which focuses on zinc and
Dairi Prima Mineral yang berfokus pada produksi seng dan lead production; Gorontalo Minerals, which is developing
timah hitam, Gorontalo Minerals yang mengembangkan gold and copper production; as well as Citra Palu Minerals
produksi emas dan tembaga, serta Citra Palu Minerals and Linge Mineral Resources, which are engaged in gold
dan Linge Mineral Resources yang bergerak di bidang production.
produksi emas.
Profitabilitas Non-Batubara Pertumbuhan
2025 2024
Non-Coal Profitability Growth
Penjualan (USD juta) 249.3 162.3 53,60%
Sales (USD million)
Laba (Rugi) Usaha (USD juta) 93.2 42.8 117,76%
Operating Income/(Loss) (USD million)
KINERJA
ENTITAS ANAK
Subsidiary Entity Performance
PT KALTIM PRIMA COAL (KPC) PT KALTIM PRIMA COAL (KPC)
Sejak 1 Januari 2022, KPC telah memperoleh Izin Usaha Since 1 January 2022, KPC has been granted a Special
Pertambangan Khusus (IUPK) dari Pemerintah Indonesia Mining Business License (IUPK) by the Government of
yang memberikan kewenangan untuk melakukan Indonesia, authorizing the Company to conduct coal
kegiatan eksplorasi, produksi, dan pemasaran batubara exploration, production, and marketing activities within
di wilayah konsesi seluas 61.543 hektare yang mencakup a concession area of 61,543 hectares, covering the
area Sangatta dan Bengalon, Kabupaten Kutai Timur, Sangatta and Bengalon areas in East Kutai Regency, East
Provinsi Kalimantan Timur. Kalimantan Province.
Tambang Sangatta merupakan tambang batubara The Sangatta Mine is the largest coal mine in Indonesia
terbesar di Indonesia dan termasuk salah satu yang and ranks among the largest in the world. It produces
terbesar di dunia. Tambang ini menghasilkan batubara bituminous and sub-bituminous coal and is strategically
jenis bituminous dan sub-bituminous, serta berlokasi located near the Tanjung Bara port facilities. The mining
strategis di dekat fasilitas pelabuhan Tanjung Bara. Area area is directly connected to the port via an overland
tambang terhubung langsung dengan pelabuhan melalui conveyor (OLC) of approximately 13 kilometers. The
overland conveyor (OLC) sepanjang sekitar 13 kilometer. availability of a second OLC route, along with the
Keberadaan jalur OLC kedua serta pengembangan development of barge loading facilities, is expected to
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fasilitas pemuatan tongkang menjadi faktor pendukung support increased production capacity in the coming
peningkatan kapasitas produksi KPC pada tahun-tahun years.
mendatang.
Adapun tambang Bengalon memproduksi batubara Meanwhile, the Bengalon Mine produces bituminous coal
jenis bituminous dan terletak tidak jauh dari garis and is situated relatively close to the coastline. The mine
pantai. Tambang ini terhubung dengan fasilitas is connected to port facilities via an overland haul road
pelabuhan melalui jalur darat sepanjang kurang lebih of approximately 25 kilometers. Its proximity to the port
25 km. Kedekatan lokasi tambang dengan pelabuhan provides KPC with operational advantages, particularly in
memberikan keunggulan operasional bagi KPC, terutama terms of logistics and transportation cost efficiency.
dalam hal efisiensi biaya logistik dan transportasi.
Dalam kegiatan operasionalnya, KPC menghasilkan 4 In its operations, KPC produces four (4) coal product
(empat) jenis produk batubara, yaitu: types, namely:
1. Prima, batubara dengan kualitas tinggi yang 1. Prima, a high-quality coal product with high calorific
memiliki nilai kalori tinggi, kandungan abu sangat value, very low ash content, medium sulfur content,
rendah, kandungan sulfur menengah, serta tingkat and low moisture levels;
kelembaban yang rendah;
2. Pinang, dengan nilai kalori lebih rendah dibandingkan 2. Pinang, with a lower calorific value than Prima and
Prima dan tingkat kelembaban yang lebih tinggi; higher moisture content;
3. Melawan, batubara sub-bituminous dengan 3. Melawan, a sub-bituminous coal with low sulfur and
kandungan sulfur dan abu yang rendah serta tingkat ash content and high moisture levels; and
kelembaban tinggi; serta
4. KPC 4200, batubara sub-bituminous dengan 4. KPC 4200, a sub-bituminous coal with a lower calorific
nilai kalori lebih rendah dibandingkan Melawan, value than Melawan, low sulfur and ash content, and
kandungan sulfur dan abu rendah, serta tingkat high moisture levels.
kelembaban yang tinggi.
Pada tahun 2025, KPC membukukan total produksi In 2025, KPC recorded total saleable coal production from
batubara siap jual dari tambang Sangatta dan Bengalon the Sangatta and Bengalon mines of 54.2 million tons,
sebesar 54,2 juta ton. Capaian ini menurun sekitar 4% representing a decrease of approximately 4% compared
dibandingkan produksi tahun 2024 yang tercatat sebesar to 56.6 million tons produced in 2024. This slight decrease
56,6 juta ton. Kinerja produksi tersebut sejalan dengan points to recent adjustments in mining volume, as set by
penyesuaian volume penambangan sesuai batas the Annual Work Plan and Budget production limit.
produksi yang ditetapkan dalam RKAB.
Keterangan Sangatta Bengalon Total
Description 2025 2024 2025 2024 2025 2024
Pemindahan Tanah (juta BCM) 354.9 406.7 101.8 103.3 456.7 510.0
Overburden (million BCM)
Stripping Ratio (ton BCM) 8.4 9.2 9.08 9.6 8.5 9.3
Stripping Ratio (tons BCM)
Batubara Ditambang (juta ton) 42.3 44.2 11.2 10.8 53.5 55.0
Mined Coal (million tons)
Batubara Siap Jual (juta ton) 43.2 45.2 10.9 11.4 54.2 56.6
Ready-to-Sell Coal (million tons)
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KINERJA
ENTITAS ANAK
Subsidiary Entity Performance
Sumber Daya dan Cadangan Batubara per 31 Desember 2025
Coal Resources and Reserves as of December 31, 2025
Lokasi Sumber Daya Batubara (juta ton) Cadangan Batubara (juta ton)
Location Coal Resources (million tons) Coal Reserves (million tons)
Sangatta 2,459.8 542.4
Bengalon 306.1 75.6
Total 2,765.9 618.0
Kinerja Keuangan per 31 Desember 2025
Financial Performance as of December 31, 2025
Uraian
Unit 2025 2024
Description
Pemindahan Tanah Mbcm 456.7 510.0
Overburden
Rasio Pengupasan Bcm/t mined 8.5 9.3
Stripping Ratio
Volume Batubara Ditambang mt 53.5 55.0
Volume of Mined Coal
Batubara yang Diangkut mt 54.2 56.6
Transported Coal
Persediaan Batubara mt 1.6 1.3
Coal Inventory
Penjualan Batubara mt 53.6 56.5
Coal Sales
Harga FOB Rata-Rata* $/t sold 62.33 76.06
Average FOB Price
Laba (Rugi) Bersih Setelah Pajak* $ juta / million 78.2 178.8
Net Profit (Loss) After Tax
Unit Cost* S/t 45.5 50.2
Cost per Unit
*
tidak diaudit / unaudited
PT ARUTMIN INDONESIA (ARUTMIN) PT ARUTMIN INDONESIA (ARUTMIN)
Arutmin menjalankan kegiatan operasional di wilayah Arutmin conducts its operational activities within a
konsesi seluas 34.207 hektar yang berada di Blok 6 concession area of 34,207 hectares located in Kalimantan
Kalimantan, meliputi sejumlah area di wilayah tenggara Block 6, covering several areas in southeastern Kalimantan
Kalimantan hingga bagian utara Pulau Laut. Hingga akhir extending to the northern part of Pulau Laut. As of the end
tahun 2025, Arutmin mengoperasikan 6 (enam) tambang of 2025, Arutmin operated six open-pit coal mines, namely
batubara terbuka (open cut), yaitu Senakin, Satui, Mulia/ Senakin, Satui, Mulia/Jumbang, Sarongga, Asam-Asam,
Jumbang, Sarongga, Asam-Asam, dan Kintap. Seluruh and Kintap. All of these mines are strategically located in
tambang tersebut berlokasi strategis dan berada tidak close proximity to Arutmin’s port facilities, the North Pulau
jauh dari fasilitas pelabuhan milik Arutmin, yakni North Laut Coal Terminal (NPLCT), situated on the northern coast
Pulau Laut Coal Terminal (NPLCT) yang terletak di pesisir of Pulau Laut.
utara Pulau Laut.
Tambang Senakin menghasilkan batubara jenis The Senakin Mine produces bituminous coal that
bituminous yang melalui proses pemecahan, pemisahan, undergoes crushing, separation, and washing processes
dan pencucian untuk menurunkan kandungan abu serta to reduce ash content and enhance product value.
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meningkatkan nilai jual produk. Sementara itu, tambang Meanwhile, the Satui Mine also produces bituminous coal
Satui juga memproduksi batubara bituminous yang that requires crushing but does not require washing due
memerlukan proses pemecahan, namun tidak perlu to its relatively low ash content.
dicuci karena memiliki kandungan abu yang relatif
rendah.
Tambang Mulia/Jumbang, Asam-Asam, dan Kintap The Mulia/Jumbang, Asam-Asam, and Kintap Mines
memproduksi batubara ecocoal berjenis sub-bituminous produce sub-bituminous eco-coal, which is widely used
yang banyak dimanfaatkan sebagai bahan bakar as fuel for coal-fired power plants, both domestically and
pembangkit listrik tenaga uap, baik di dalam negeri internationally. Coal from these mines has very low sulfur
maupun luar negeri. Batubara dari ketiga tambang and ash content, classifying it as a more environmentally
tersebut memiliki kandungan sulfur dan abu yang sangat friendly coal product. Meanwhile, the Sarongga Mine
rendah, sehingga dikategorikan sebagai batubara produces low-calorific, low sub-bituminous coal. Due to
yang lebih ramah lingkungan. Sementara itu, tambang its low ash and sulfur content as well as low calorific value,
Sarongga menghasilkan batubara dengan kalori rendah this coal undergoes a crushing process and is generally
(low sub-bituminous). Dengan karakteristik kandungan used as fuel for coal-fired power plants.
abu, sulfur, dan nilai kalor yang rendah, batubara ini
melalui proses pemecahan dan umumnya digunakan
sebagai bahan bakar pembangkit listrik tenaga uap.
Pada tahun 2025, total produksi batubara Arutmin In 2025, Arutmin recorded total coal production of 21.4
tercatat sebesar 21,4 juta ton, mengalami peningkatan million tons, representing an increase of approximately
sebesar 9,5% dibandingkan dengan 19,5 juta ton di tahun 9.5% compared to 19.5 million tons in 2024. Arutmin
2024. Saat ini, Arutmin beroperasi berdasarkan Izin Usaha currently operates under a Special Mining Business License
Pertambangan Khusus (IUPK) yang berlaku selama (IUPK) valid for a ten-year period until 2 November 2030.
sepuluh tahun hingga 2 November 2030.
Mulia/ Asam- Total
Keterangan Senakin Satui Sarongga Kintap
Jumbang Asam
Description
2025 2024 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024
Pemindahan Tanah (juta BCM) 12.0 18.5 35.5 36.3 13.0 21.1 7.3 12.6 19.3 21.6 52.3 29.6 139.5 139.7
Stripping Overburden (million BCM)
Rasio Pengupasan (ton/BCM) 11.1 12.2 10.3 12.8 4.8 7.1 2.9 4.7 5.8 5.3 6.4 5.3 6.6 7.1
Stripping Ratio (tons/BCM)
Batubara Ditambang (juta ton) 1.1 1.5 3.4 2.8 2.7 3.0 2.5 2.7 3.3 4.1 8.2 5.6 21.3 19.7
Mined Coal (million tons)
Produksi Batubara (juta ton) 1.0 1.3 3.4 2.8 2.9 3.0 2.5 2.7 3.3 4.1 8.2 5.5 21.4 19.5
Coal Production (million tons)
Penjualan Batubara (juta ton) 1.0 1.4 3.2 2.8 2.8 3.0 2.7 2.6 3.4 4.1 8.0 5.5 21.1 19.3
Coal Sales (million tons)
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Kinerja Keuangan per 31 Desember 2025
Financial Performance as of December 31, 2025
Uraian
Unit 2025 2024
Description
Pemindahan Tanah mbcm 139.5 139.7
Overburden
Rasio Pengupasan bcm/t mined 6.6 7.1
Stripping Ratio
Volume Batubara Ditambang mt 21.3 19.7
Volume of Mined Coal
Batubara yang Diangkut mt 21.1 19.5
Coal Conveyed (Port)
Persediaan Batubara mt 1.3 1.3
Coal Inventory
Penjualan Batubara mt 21.1 19.3
Coal Sales
Harga FOB Rata-Rata $/t sold 53.2 59.4
Average FOB Price
Laba (Rugi) Bersih Setelah Pajak $ juta/million 32.7 35.5
Net Profit (Loss) after Tax
Unit Cost $/t 36.6 38.9
Cost per Unit
PT PENDOPO ENERGI BATUBARA (PEB) PT PENDOPO ENERGI BATUBARA (PEB)
Didirikan pada 1995, PEB merupakan pemegang Perjanjian Since its establishment in 1995, PEB has operated under a
Karya Pengusahaan Pertambangan Batubara (PKP2B) third-generation PKP2B with the Government of Indonesia,
generasi ketiga dengan Pemerintah Indonesia. Kegiatan with mining activities located in Muara Enim and PALI
pertambangan PEB berlokasi di Kabupaten Muara Enim Regencies, South Sumatra Province. The mining area lies
dan PALI, Provinsi Sumatera Selatan, sekitar 140 kilometer approximately 140 kilometers southwest of Palembang
di sebelah barat daya Palembang. Area tambang dapat and is supported by multiple logistics routes, including
diakses melalui jalan provinsi, jalur Sungai Musi dan Sungai provincial road networks, river transportation along the
Lematang, serta jalan khusus batubara milik pihak ketiga Musi and Lematang Rivers, and a third-party coal hauling
sepanjang kurang lebih 116 km yang menghubungkan road extending approximately 116 kilometers from Lahat
Lahat dengan pelabuhan batubara di Sungai Musi. to the Musi River coal port.
PEB mengelola wilayah konsesi seluas 17.840 hektar PEB manages a concession area of 17,840 hectares with
dengan masa izin operasi selama 30 tahun, terhitung an operating license valid for 30 years, from 5 May 2009
sejak 5 Mei 2009 hingga 4 Mei 2039, serta memiliki opsi to 4 May 2039, with options for two additional ten-year
perpanjangan izin selama dua kali sepuluh tahun. extensions. Based on a feasibility study prepared by
Berdasarkan studi kelayakan yang disusun oleh konsultan an independent mining consultant in accordance with
pertambangan independen menggunakan standar JORC, JORC standards, PEB holds estimated coal resources of
PEB memiliki potensi sumber daya batubara sebesar approximately 2.3 billion tons and coal reserves of around
2,3 miliar ton dan cadangan batubara sekitar 1,3 miliar 1.3 billion tons. Approval of the feasibility study and a
ton. Persetujuan studi kelayakan beserta izin produksi production license with a capacity of 7.6 million tons per
dengan kapasitas 7,6 juta ton per tahun telah diperoleh annum were obtained in 2006, as stipulated in the Letter
sejak tahun 2006, sebagaimana tercantum dalam Surat of the Director of Mineral and Coal Mining Development
Direktur Pembinaan Pengusahaan Mineral dan Batubara No. 360/48/DPP/2006.
No. 360/48/DPP/2006.
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Izin operasi produksi PEB diterbitkan melalui Keputusan PEB’s production operation license was issued under
Menteri Energi dan Sumber Daya Mineral No. 325.K/30/ Minister of Energy and Mineral Resources Decree No.
DJB/2009 tanggal 1 Juli 2009 beserta perubahannya 325.K/30/DJB/2009 dated 1 July 2009, as amended by
melalui Keputusan No. 686.K/30/DJB/2011 tanggal 30 Decree No. 686.K/30/DJB/2011 dated 30 March 2011.
Maret 2011. Batubara Pendopo diklasifikasikan sebagai Pendopo coal is classified as low-rank coal, characterized
batubara muda dengan karakteristik kandungan by in-situ moisture content of 16.4–27%, total moisture of
kelembaban in-situ sebesar 16,4–27%, total kelembaban 55–60%, ash content of 4–8%, very low sulfur content of
55–60%, kandungan abu 4–8%, kandungan sulfur sangat below 0.2%, and a calorific value of below 3,000 kcal/kg
rendah di bawah 0,2%, serta nilai kalori di bawah 3.000 (GAR).
kcal/kg (GAR).
Dengan mempertimbangkan karakteristik batubara Taking these coal characteristics into account, PEB
tersebut, PEB menjalin kerja sama dengan sejumlah has entered into collaborations with several strategic
mitra strategis untuk mengembangkan industri bernilai partners to develop value-added industries, including
tambah, antara lain pembangkit listrik tenaga uap (PLTU) mine-mouth coal-fired power plants (PLTU Mulut
mulut tambang, coal upgrading, serta coal gasification Tambang), coal upgrading, as well as coal gasification
dan liquefaction. Selain itu, PEB juga mengupayakan and liquefaction. In parallel, PEB seeks to market its coal
penjualan batubara secara langsung kepada PLTU Mulut directly to government-owned and private mine-mouth
Tambang milik pemerintah maupun swasta, baik yang power plants—both existing and planned in the Pendopo
telah beroperasi maupun yang direncanakan akan area—as well as to other domestic and export customers.
dibangun di sekitar wilayah Pendopo, serta kepada
pembeli lainnya untuk pasar domestik dan ekspor.
Untuk penjualan batubara dengan kualitas apa adanya For the sale of run-of-mine coal, since the fourth quarter
(run of mine), sejak kuartal keempat tahun 2022, PEB of 2022, PEB has successfully completed its initial
telah berhasil melakukan penjualan komersial perdana commercial sales to coal trading companies. These sales
kepada perusahaan perdagangan batubara (coal have continued on a regular basis, with shipments of at
trader). Penjualan tersebut berlanjut secara rutin dengan least two barges per month for domestic demand. As of
pengiriman minimal 2 (dua) tongkang per bulan untuk the end of 2025, PEB’s cumulative commercial coal sales
kebutuhan domestik. Hingga akhir tahun 2025, total volume had reached approximately 416,000 tons.
volume penjualan komersial PEB telah mencapai sekitar
416.000 ton.
Terkait pengembangan proyek PLTU Mulut Tambang, With respect to the development of a mine-mouth
sejalan dengan perubahan kebijakan pemerintah yang power plant, in line with the government’s policy shift
tidak lagi mendorong pembangunan pembangkit listrik away from promoting new coal-fired power generation,
berbahan bakar batubara, PEB terus mengeksplorasi PEB continues to explore cooperation opportunities with
peluang kerja sama dengan mitra strategis untuk strategic partners to develop hybrid power generation
mengembangkan pembangkit listrik berbasis sistem systems, combining coal with alternative energy sources.
hibrida, yakni kombinasi batubara dengan sumber Another option under consideration is the development
energi alternatif lainnya. Alternatif lain yang dikaji of captive power plants intended to support industries
adalah pembangunan PLTU captive yang diperuntukkan planned for development within the Pendopo area. At
bagi industri-industri yang akan dikembangkan di present, PEB is preparing a master plan for industrial area
kawasan Pendopo. Saat ini, PEB tengah menyusun development, with the primary objective of optimizing the
kajian pengembangan kawasan industri dengan tujuan utilization of the region’s substantial coal reserves.
utama tetap mengoptimalkan pemanfaatan cadangan
batubara yang sangat besar di wilayah tersebut.
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Sehubungan dengan proyek coal upgrading dan coal In relation to coal upgrading and coal gasification
gasification, PEB bersama mitra strategis saat ini sedang projects, PEB and its strategic partners are currently
melakukan studi lanjutan secara lebih komprehensif conducting more comprehensive advanced studies
guna memastikan kelayakan pengoperasian proyek to assess the projects’ commercial viability. Targeted
secara komersial. Produk akhir yang ditargetkan dari end products from these developments include higher-
pengembangan ini meliputi batubara berkalori tinggi, calorific-value coal, dimethyl ether (DME), methanol,
dimethyl ether (DME), metanol, pupuk, serta synthetic fertilizers, and synthetic natural gas (SNG).
natural gas (SNG).
Pada 2024, PEB telah mengirimkan sampel batubara untuk In 2024, PEB dispatched coal samples for further analysis
kajian lanjutan ke fasilitas coal upgrading di Jerman yang to a commercially operating coal upgrading facility in
telah beroperasi secara komersial. Selain itu, PEB juga Germany. In addition, field simulation trials of processed
melakukan uji coba simulasi lapangan terhadap produk briquette products were conducted, yielding encouraging
briket hasil pengolahan, yang menunjukkan hasil cukup and promising results.
memuaskan dan menjanjikan.
Memasuki periode 2025–2027, PEB berencana melanjutkan Entering the 2025–2027 period, PEB plans to continue
kajian teknis yang lebih mendalam, termasuk rencana more in-depth technical studies, including the proposed
pembangunan pilot plant di wilayah Pendopo. Untuk construction of a pilot plant in the Pendopo area. For the
proyek coal gasification, PEB juga memperoleh dukungan coal gasification project, PEB has also received support
dari Induk Usaha dalam melakukan diskusi penyusunan from its Parent Company to engage in feasibility study
studi kelayakan bersama calon mitra strategis, dengan discussions with prospective strategic partners, with the
harapan pembangunan fasilitas gasifikasi dapat segera objective of accelerating the realization of gasification
direalisasikan di Pendopo. facilities in Pendopo.
WOLFRAM LIMITED WOLFRAM LIMITED
Wolfram Limited, dimiliki sepenuhnya oleh BUMI sejak Wolfram Limited, fully owned by BUMI since November
November 2025, memiliki tambang tembaga-emas Mt 2025, owns the Mt Carlton copper–gold mine in Northern
Carlton di Queensland Utara, Australia. Tambang tersebut Queensland, Australia. The mine began production in
mulai berproduksi tahun 2012 dan beroperasi hingga 2012 and operated until 2023. Under BUMI’s ownership,
2023. Di bawah kepemilikan BUMI, aset tersebut kini the asset is now in the start-up phase, with production
berada dalam fase awal, dengan target produksi dimulai targeted to commence in August 2026.
Agustus 2026.
Sumber Daya Mt Carlton: 10,53 Mton bijih dengan kadar 0,87 gpt Au mengandung 296 koz emas, 9.385 koz perak, 16.200
Resources ton tembaga
Crush Creek: 2,6 Mton bijih dengan kadar 2,26 gpt Au mengandung 191 koz emas, 629 koz perak
Mt Carlton: 10.53 Mton of ore at 0.87gpt Au contains 296koz of gold, 9,385koz Silver, 16,200 tons Copper
Crush Creek: 2.6Mton of ore at 2.26gpt Au contains 191koz gold, 629koz silver
Profil Cadangan/ Produksi Mt Carlton: 8,6 Mton bijih dengan kadar 0,63 gpt Au mengandung 183 koz emas, 5.842 koz perak, 6.687
Reserves/Production Profile ton tembaga
Crush Creek: 1,7 Mton bijih dengan kadar 2,23 gpt Au mengandung 125 koz emas, 446 koz perak
Mt Carlton: 8.6 Mton of ore at 0.63gpt Au contains 183koz of gold, 5,842koz Silver, 6,687 tons Copper
Crush Creek: 1.7Mton of ore at 2.23gpt Au contains 125koz gold, 446koz silver
Metode Pengolahan Flotasi dan CIL (Untuk Deposit Crush Creek)
Processing Method Flotation and CIL (For Crush Creek Deposit)
Kapasitas Pengolahan 960ktpa bijih
Processing Capacity 960ktpa of ore
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JUBILEE METALS LIMITED (JML) JUBILEE METALS LIMITED (JML)
JML, anak perusahaan BUMI sejak Juli 2025, menawarkan JML, a subsidiary of BUMI since July 2025, offers a
platform pertumbuhan menarik melalui proyek-proyek compelling growth platform through strategically located
berlokasi strategis. Proyek Emas Croydon siap untuk projects. The Croydon Gold Project is on track for near-
memulai produksi dalam waktu dekat, didukung rencana term production, leveraging a high-grade open-pit
penambangan terbuka dengan kadar tinggi. Seiring mining plan. With ongoing exploration activities aimed at
dengan kegiatan eksplorasi yang terus berlangsung unlocking additional resources, Croydon offers significant
untuk mengidentifikasi dan menambah sumber daya upside potential and positions JML as a compelling
baru, Croydon menawarkan potensi peningkatan nilai opportunity in the gold sector.
yang signifikan. Hal ini sekaligus memperkuat posisi JML
sebagai peluang investasi yang menarik di sektor emas.
Sumber Daya 1,9 juta ton bijih dengan kadar 3,42 gpt Au setara dengan 210 ribu ons emas
Resources 1.9 Mton of ore at 3.42 gpt Au Equivalent to 210 Koz gold
Reserves/Production Profile 1,3 juta ton bijih dengan kadar 2,79 gpt Au setara dengan 112 ribu ons emas
Profil Cadangan/ Produksi 1.3 Mton of ore at 2.79 gpt Au Equivalent to 112 Koz gold
Processing Method Tambang Terbuka Permukaan
Metode Pengolahan Surface Open Pit
Processing Capacity Carbon in Leach (CIL)
Kapasitas Pengolahan
PT BUMI RESOURCES MINERALS TBK PT BUMI RESOURCES MINERALS TBK
(BRMS) (BRMS)
PT Citra Palu Mineral (CPM) PT Citra Palu Mineral (CPM)
BRMS memiliki kepemilikan sebesar 96,97% saham pada BRMS holds a 96.97% equity interest in CPM, which holds
CPM, yang memegang hak Kontrak Karya atas wilayah a Contract of Work over a mining concession area
konsesi pertambangan seluas 85.180 hektar. Wilayah covering 85,180 hectares. The concession comprises five
tersebut terdiri atas 5 (lima) blok terpisah yang tersebar (5) separate blocks located across Central Sulawesi and
di Provinsi Sulawesi Tengah dan Sulawesi Selatan. South Sulawesi Provinces.
Hingga akhir tahun 2025, total sumber daya mineral di As of the end of 2025, total mineral resources in the Poboya
area Poboya tercatat mencapai 40,2 juta ton bijih dengan area were estimated at 40.2 million tons of ore, with an
kadar emas rata-rata sebesar 3,5 gram per ton (Au) average gold grade of 3.5 grams per ton (Au) and total
dan total kandungan emas sekitar 4,5 juta troy ounce. contained gold of approximately 4.5 million troy ounces.
Sementara itu, cadangan mineral tercatat sebesar 34,1 Meanwhile, mineral reserves amounted to 34.1 million tons
juta ton bijih dengan kadar emas rata-rata 3,2 gram of ore, with an average gold grade of 3.2 grams per ton (Au)
per ton (Au) dan total kandungan emas mencapai and total contained gold of approximately 3.54 million
3,54 juta troy ounce. Sekitar 85% dari total kandungan troy ounces. Approximately 85% of the total contained
emas tersebut berasal dari prospek penambangan gold is derived from underground mining prospects, with
bawah tanah, dengan kadar emas rata-rata sebesar an average grade of 4.9 grams per ton (Au) located at the
4,9 gram per ton (Au) yang berlokasi di tambang River River Reef underground mine in Poboya, Palu. All resource
Reef, Poboya, Palu. Seluruh estimasi sumber daya dan and reserve estimates have been certified in accordance
cadangan tersebut telah memperoleh sertifikasi sesuai with the Joint Ore Reserves Committee (JORC) standards.
standar Joint Ore Reserves Committee (JORC).
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CPM memiliki 2 (dua) fasilitas pengolahan bijih emas CPM has 2 (two) gold ore processing facilities using
menggunakan metode Carbon In Leach (CIL), saat ini the Carbon In Leach (CIL) method, the first of which is
CIL yang pertama sedang ditingkatkan kapasitasnya increasing capacity from 500 tons of ore per day to 2000
dari 500 ton bijih per hari menjadi 2000 ton bijih per hari tons of ore per day and is planned for completion in the
dan rencananya akan selesai di semester kedua tahun second half of 2026. The second CIL, located in the Poboya
2026. Sedangkan untuk CIL ke dua memiliki kapasitas mining area, has a larger daily capacity of 4,000 tons
4.000 ton bijih per hari, yang berlokasi di area tambang of ore. In addition, CPM is preparing for an underground
Poboya. Selain itu, CPM juga tengah mempersiapkan mine under construction since early 2025, with operations
pembangunan tambang bawah tanah yang sudah di commencing in the second half of 2027, and an expected
mulai sejak awal tahun 2025 dan akan beroperasi pada average gold grade of 3.5-4.9 g/t Au. With support
semester kedua tahun 2027 dengan rata-rata kadar from two large-capacity factories and the operation of
emas 3.5 – 4.9 g/t Au. Dengan dukungan dua pabrik underground mines with fairly high grades, CPM continues
berkapasitas besar serta beroperasinya tambang to accelerate future gold production.
bawah tanah dengan kadar yang cukup tinggi, CPM terus
mengakselerasi peningkatan produksi emas ke depan.
Guna mendukung kegiatan operasionalnya, CPM telah To support its operational activities, CPM has appointed
menunjuk PT Macmahon Indonesia (MMI), perusahaan PT Macmahon Indonesia (MMI), a company experienced
yang berpengalaman dalam pertambangan terbuka in both open-pit and underground mining, as the mining
maupun bawah tanah, sebagai kontraktor jasa services contractor for the Poboya gold project in Palu.
penambangan pada proyek emas Poboya di Palu.
Sumber Daya
Resources
Blok 1 - Poboya (Sumber Daya Mineral)
Block 1 - Poboya (Mineral Resources)
Tonase Nilai Konten Logam
Lokasi Klasifikasi Tonnage Grade Metal Content
Location Classification
Mton Au (g/t) Ag (g/t) Au (Oz) Ag (Oz)
River Reef Vein - Ditunjukkan 6.8 2.0 6.2 431,000 1,363,000
Open Pit Indicated
Disimpulkan 0.0 4.1 16.1 1,000 3,000
Inferred
Sub Total 6.8 2.0 6.2 431,000 1,366,000
Sub Total
River Reef Vein - Ditunjukkan 18.7 5.8 12.8 3,514,000 7,684,000
Underground Indicated
Disimpulkan 0.9 8.7 12.5 259,000 372,000
Inferred
Sub Total 19.6 6.0 12.8 3,774,000 8,057,000
Sub Total
Jumlah Ditunjukkan 25.5 4.9 11.1 3,945,000 9,407,000
Total Indicated
Jumlah Disimpulkan 0.9 0.9 2.5 260,000 375,000
Total Inferred
Jumlah River Reef 26.4 0.6 1.4 4,205,000 9,422,000
Total River Reef
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Blok 1 - Poboya (Sumber Daya Mineral)
Block 1 - Poboya (Mineral Resources)
Tonase Nilai Konten Logam
Lokasi Klasifikasi Tonnage Grade Metal Content
Location Classification
Mton Au (g/t) Ag (g/t) Au (Oz) Ag (Oz)
Hill Reef 1 Ditunjukkan 7.1 0.9 2.5 209,000 577,000
Vein Zone - Open Indicated
Pit
Disimpulkan 0.5 0.6 1.3 10,000 23,000
Inferred
Sub Total 7.6 0.9 2.5 219,000 600,000
Sub Total
Hill Reef 1 Ditunjukkan 5.8 0.6 1.3 104,100 249,000
Stockwork Gneiss Indicated
- Open Pit
Disimpulkan 0.4 0.5 1.0 6,000 12,000
Inferred
Sub Total 6.2 0.6 1.3 110,000 262,000
Sub Total
Jumlah Ditunjukkan 12.9 0.8 2.0 313,000 826,000
Total Indicated
Jumlah Disimpulkan 0.9 0.6 1.2 16,000 35,000
Total Inferred
Jumlah Hill Reef 13.8 0.7 1.9 329,000 861,000
Total Hll Reef
Jumlah Cadangan 40.2 3.5 8.0 4,534,000 10,283,300
Total Reserve
PT Gorontalo Minerals (GM) PT Gorontalo Minerals (GM)
BRMS memiliki 80% saham atas PT Gorontalo Minerals BRMS holds an 80% equity interest in PT Gorontalo
(GM) yang merupakan konsesi tembaga dan emas. Per Minerals (GM), which operates a copper and gold mining
31 Desember 2025, jumlah sumber daya bijih tembaga concession. As of 31 December 2025, GM’s total copper
dan emas GM mencapai 392 juta ton yang berasal dari and gold ore resources amounted to approximately 392
Prospek Sungai Mak, Cabang Kiri, Kayubulan, Motomboto million tons, derived from the Sungai Mak, Cabang Kiri,
Utara, serta Motomboto Timur. Kayubulan, Motomboto North, and Motomboto East.
Saat ini, 3 rig pengeboran sedang beroperasi di lokasi Currently, 3 drill rigs are currently working in the Cabang
tambang Cabang Kiri East untuk pekerjaan eksplorasi, Kiri East mine site for exploration work, around 6 drill rigs
nanti akan ada sekitar 6 rig pengeboran akan melakukan will be doing exploration activity in Cabang Kiri East,
aktivitas eksplorasi di lokasi Cabang Kiri East, Cabang Cabang Kiri North, and Cabang Kiri South Ridge sites
Kiri North, dan Cabang Kiri South di tahun 2026. Hasil in 2026. Drilling result in the form of updated copper &
pengeboran berupa pembaruan data sumber daya dan gold mineral resources & reserves size is expected to be
cadangan mineral tembaga & emas diharapkan akan disclosed in early 2027.
diumumkan pada awal tahun 2027.
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Sumber Daya dan Cadangan
Resources and Reserves
GM - Mineral Resources / Sumberdaya*
Tonase Nilai Konten Logam
Prospek Ore Type Klasifikasi Tonnage Grade Metal Content
Prospect Domain Classification Au Ag
Mt Cu (%) Cu (t) Au (Oz) Ag (Oz)
(g/t) (g/t)
Measured 1.9 0.49 2.4 30,200 146,000
Au / Oxide Indicated 3.8 0.64 2.1 76,900 256,400
Inferred 0.1 0.67 2.3 2,100 7,200
Sub Total 5.8 0.59 2.2 109,200 409,600
Measured 4.9 0.37 1.1 52,700 156,700
Au / Silica Indicated 0.6 0.35 1.1 6,200 20,100
Inferred 0.2 0.36 1.6 2,100 9,500
Sub Total 5.7 0.37 1.1 61,000 186,300
Sungai Mak
Measured 80.5 0.77 0.37 1.7 620,000 957,500 4,502,700
Cu / Supergene Indicated 18.6 0.58 0.24 1.3 108,000 143,800 803,100
Inferred 6.4 0.61 0.38 1.2 39,000 78,000 252,300
Sub Total 105.5 0.73 0.35 1.6 767,000 1,179,300 5,558,100
Measured 38.0 0.30 0.16 1.1 114,000 195,500 1,392,900
Cu / Hypogene Indicated 9.1 0.29 0.14 1.2 26,000 40,800 340,800
Inferred 1.0 0.27 0.12 0.9 3,000 4,000 31,100
Sub Total 48.1 0.30 0.16 1.1 143,000 240,300 1,764,800
Au / Oxide Inferred 2.6 0.14 0.57 3,000 48,000
Cu / Supergene Inferred 11.3 0.71 0.52 80,000 188,200
Cabang Kiri
Cu / Hypogene Inferred 137.1 0.38 0.55 521,000 2,424,000
Sub Total 151.0 0.40 0.55 604,000 2,660,200
Cu / Hypogene Inferred 66.2 0.52 0.29 344,000 616,900
Kayubulan
Sub Total 66.2 0.52 0.29 344,000 616,900
Au / Oxide Inferred 1.1 0.14 2.24 76.6 1,500 77,700 2,658,600
Motomboto
Au / Sulphide Inferred 2.9 1.37 2.69 47.5 39,800 251,700 4,440,800
North
Sub Total 4.0 1.04 2.57 55.3 41,300 329,400 7,099,400
Au / Oxide Inferred 2.3 0.10 1.51 37.5 2,300 113,500 2,808,200
Motomboto
Au / Sulphide Inferred 3.8 0.48 0.87 24.9 18,000 105,700 3,026,400
East
Sub Total 6.1 0.33 1.12 29.7 20,300 219,300 5,834,600
Total Sumber Daya
392.3 0.49 0.43 1.65 1,919,600 5,415,600 20,852,800
Total Resources
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GM - Mineral Reserves / Cadangan*
Prospek Ore Type Klasifikasi Tonase Au Ag
Cu (%) Cu (Kt) Au (Oz) Ag (Oz)
Prospect Domain Classification (Mt) (g/t) (g/t)
Low Grade Probable 37.0 0.32 0.17 1.0 93,000 121,000 871,000
Medium
Probable 37.4 0.61 0.31 1.6 183,000 239,000 1,426,000
Sungai Mak Grade
High
Probable 31.0 1.27 0.54 2.4 337,000 399,000 1,986,000
Grade
Total Cadangan
105.4 0.70 0.33 1.6 613,000 759,000 4,283,000
Total Reserves
PT Dairi Prima Mineral (DPM) PT Dairi Prima Mineral (DPM)
BRMS memiliki 49% saham atas DPM yang mengoperasikan BRMS owns a 49% stake in DPM, which operates a zinc and
proyek seng dan timah hitam di Sumatra Utara. lead project in North Sumatra. DPM’s current reserves are
Cadangan total DPM saat ini sebanyak 11 juta ton bijih 11 million tons of ore from the Anjing Hitam and Lae Jahe
dari lokasi Anjing Hitam dan Lae Jahe. Konsesi ini memiliki sites. This concession contains some of the world’s highest
kandungan seng dengan salah satu kualitas terbaik di zinc content (11.5% Zn; 6.8% Pb). Total mineral resources
dunia (11,5% Zn; 6,8% Pb). Jumlah sumber daya mineral di at Anjing Hitam, Lae Jahe, and Base Camp (including
lokasi Anjing Hitam, Lae Jahe, dan Base Camp (termasuk reserves) reached 25 million tons in 2019.
jumlah cadangan) mencapai 25 juta ton pada 2019.
Sumber Daya dan Cadangan
Resources and Reserves
DPM - Mineral Resources / Sumberdaya*
Tonase Nilai Konten Logam
Prospek Klasifikasi Tonnage Grade Metal Content
Prospect Classification
Mt Zn (%) Pb (%) Ag (g/t) Zn (%) Pb (%) Ag (g/t)
Measured 5,60 15,7 9,7 12,4 879.000 543.000 2.232.000
Indicated 2,20 12,5 8,2 12,1 275.000 180.000 855.000
Anjing Hitam
Inferred 0,30 10,4 5,9 9,6 31.000 17.000 92.000
Total 8,10 14,6 9,2 12,2 1.185.000 741.000 3.181.000
Measured 0 0 0 0 0 0 0
Indicated 8,10 8,8 4,8 4,3 712.000 388.000 1.119.000
Lae Jehe
Inferred 8,10 7,5 4,3 8,2 607.000 348.000 2.135.000
Total 16,20 8,2 4,6 6,3 1.320.000 737.000 3.255.000
Measured 0 0 0 0 0 0 0
Inferred - Shale 0,49 5,5 5,7 10 26.000 27.000 157.000
Base Camp
Inferred - Carbonates 0,34 4,2 4 20 14.000 13.000 218.000
Total 0,83 5 5,0 14,1 41.000 41.000 376.000
Total Sumber Daya
Total Resources 25,13 10,1 6,0 8,4 2.546.000 1.519.000 6.813.000
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KINERJA
ENTITAS ANAK
Subsidiary Entity Performance
DPM -Mineral Reserves / Cadangan*
Tonase Nilai Konten Logam
Prospek Klasifikasi Tonnage Grade Metal Content
Prospect Classification
Mt Zn (%) Pb (%) Ag (g/t) Zn (%) Pb (%) Ag (g/t)
Proven 4,95 14,8 9,1 11,5 732.000 450.000 1.830.000
Anjing Hitam Probable 0,93 11,3 7 10,1 105.000 65.000 302.000
Total 5,88 14,2 8,8 11,3 837.000 515.000 2.132.000
Proven - - - - - - -
Lae Jehe Probable 5,17 8,4 4,5 3,3 434.000 232.000 548.000
Total 5,17 8,4 4,5 3,3 434.000 232.000 548.000
Total Cadangan
11,05 11,5 6,8 7,5 1.271.000 747.000 2.680.000
Total Reserves
PT Linge Mineral Resources (LMR) PT Linge Mineral Resources (LMR)
BRMS memiliki 60% saham atas LMR yang memiliki BRMS owns a 60% stake in LMR, which holds a
IUP seluas 36.420 hektar di Linge, Abong, Provinsi Aceh. 36,420-hectare Mining Business License (IUP) in Linge,
Pada September 2025, LMR mendapatkan persetujuan Abong, Aceh Province. The Environmental Impact
izin Analisis Mengenai Dampak Lingkungan (AMDAL). Assessment (AMDAL) permit was approved in September
Saat ini, LMR masih menunggu persetujuan Izin Operasi 2025. LMR is currently awaiting approval for its Production
Produksi dari pemerintah Indonesia. Berikut adalah Operation Permit (PIP) from the Indonesian government.
tabel cadangan dan sumber daya LMR yang sudah The following table shows LMR’s reserves and resources,
tersertifikasi oleh JORC dan Komite Cadangan Mineral certified by JORC and the Indonesian Mineral Reserves
Indonesia (KCMI): Committee (KCMI):
Cadangan
Reserves
Linge Abong Gold Project - Mineral Resources / Sumberdaya
Tonase Nilai Konten Logam
Prospek Klasifikasi Tonnage Grade Metal Content
Prospect Classification
Mt Au (%) Ag (g/t) Au (%) Ag (g/t)
Inferted 2,39 1,54 6,77 118.785 521.136
Bulan Indicated 2,09 1,8 6,77 120.855 455.676
Measured 0,73 1,95 7,48 45.603 175.179
Inferted 0,48 1,2 8,3 18.408 127.376
Bintang 1 Indicated 0,29 1,32 8,97 12.208 82.935
Measured 0,1 1,36 8,7 4.268 27.231
Inferted 0,65 1,06 6,94 22.142 145.531
Bintang 2 Indicated 0,07 1,24 4,94 2.684 10.658
Measured 0,01 0,92 2,91 153 484
Total Sumber Daya
Total Resources 6,8 1,58 7,07 345.107 1.546.207
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Linge Abong Gold Project - Mineral Reserves / Cadangan*
Tonase Nilai Konten Logam
Klasifikasi Tonnage Grade Metal Content
Classification
Mt Au (%) Ag (g/t) Au (%) Ag (g/t)
Proven 0,66 1,88 7,40 35.782 141.000
Probable 1,66 1,76 6,98 84.841 335.908
Total Cadangan 2,32 1,80 7,10 120.624 476.908
Total Reserves
PT Suma Heksa Sinergi (SHS) PT Suma Heksa Sinergi (SHS)
BRMS memiliki 80% saham atas SHS (proyek Kerta) yang BRMS holds 80% of the SHS (Kerta project), which holds a
mengantungi IUP seluas 7.291 hektar di Provinsi Banten. 7,291-hectare Mining Permit (IUP) in Banten Province. SHS
SHS telah memiliki Izin Operasi Produksi dari pemerintah holds a 20-year Production Operation Permit from the
Indoensia selama 20 tahun yang berakhir pada tahun Indonesian government, expiring in 2039. The following
2039. Berikut tabel cadangan dan sumber daya SHS yang table shows SHS’s reserves and resources, certified by
telah tersertifikasi oleh KCMI: KCMI:
Sumber Daya Mineral (proyek Kerta)
Mineral Resources (Kerta Project)
Kerta – Sumber Daya*
Kerta - Resource
Tonase Nilai Konten Logam
Prospek Klasifikasi Tonnage Grade Metal Content
Prospect Classification Juta
Au (g/t) Ag (g/t) Au (Oz) Ag (Oz)
Million
Ditunjukkan
14.5 1.01 14.05 469,000 6,549,600
Indicated
Cisadang Pusat Disimpulkan
6.5 0.97 13.13 201,700 2,743,700
(Upper Domain) Inferred
Sub Total
21.0 1.00 13.77 670,700 9,293,300
Sub Total
Ditunjukkan
3.0 1.01 11.36 96,800 1,095,600
Indicated
Cisadang Pusat Disimpulkan
20.0 0.76 8.77 488,500 5,639,000
(Lower Domain) Inferred
Sub Total
23.0 0.79 9.11 585,300 6,734,600
Sub Total
Ditunjukkan
11.9 0.93 13.81 359,900 5,283,400
Indicated
Disimpulkan
Cisadang Barat 19.4 0.71 10.92 440,900 6,810,700
Inferred
Sub Total
31.3 0.79 12.02 800,00 12,094,100
Sub Total
Total Ditunjukkan
29.1 0.98 13.68 925,700 12,928,600
Total Indicated
Total disimpulkan 45.9 0.77 10.30 1.131.100 15.193.400
Total inferred
Total Sumber Daya Mineral 75.3 0.85 11.62 2.056.800 28.122.000
Total Mineral Resources
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KINERJA
ENTITAS ANAK
Subsidiary Entity Performance
Cadangan Mineral Emas (proyek Kerta)
Gold Mineral Reserves (Kerta project)
Kerta – Cadangan
Kerta – Reserve
Tonase Nilai Konten Logam
Prospek Klasifikasi Tonnage Grade Metal Content
Prospect Classification Juta
Au (g/t) Ag (g/t) Au (Oz) Ag (Oz)
Million
Kemungkinan
Cisadang Pusat 11.8 1.07 14.76 406,800 5,611,800
Probable
Kemungkinan
Cisadang Barat 6.6 1.07 14.72 227,500 3,130,500
Probable
Total Sumber Daya
18.4 1.07 14.75 634,300 8,742,300
Total Resources
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TINJAUAN
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Financial Review
Analisis dan pembahasan manajemen di bawah ini The following management analysis and discussion cover
membahas kinerja keuangan yang telah disusun the financial performance as presented in the Financial
berdasarkan Laporan Keuangan PT Bumi Resources Statements of PT Bumi Resources Tbk and its subsidiaries
Tbk dan entitas anak untuk tahun yang berakhir pada for the years ended December 31, 2025, and 2024, which
31 Desember 2025 dan 2024, yang telah diaudit oleh have been audited by KAP Amir Abadi Jusuf, Aryanto,
KAP Amir Abadi Jusuf, Aryanto, Mawar & Rekan sesuai Mawar & Rekan in accordance with Independent Auditor’s
dengan laporan Auditor Independen No. 00301/2.1030/ Report No. 00301/2.1030/AU.1/ 02/1698-3/1/III/2026 dated
AU.1/ 02/1698-3/1/III/2026 tertanggal 27 Maret 2026 March 27, 2026, per Indonesian Financial Accounting
sesuai Standar Akuntansi Keuangan di Indonesia dengan Standards, with unmodified opinion.The figures presented
pendapat wajar dalam semua hal yang material. below refer to the provisions of PSAK 111.
Laporan Posisi Keuangan Konsolidasian
Consolidated Statement of Financial Position
Dalam USD penuh In full USD
Pertumbuhan (%)
Aspek 2025 2024 Aspect
Growth (%)
Aset Lancar 736,214,208 772,663,660 (4.72) Current Assets
Aset Tidak Lancar 3,482,395,617 3,390,737,417 2.70 Non-Current Assets
Jumlah Aset 4,218,609,825 4,163,401,077 1.33 Total Assets
Liabilitas Jangka Pendek 588,479,137 768,495,062 (23.42) Short-Term Liabilities
Liabilitas Jangka Panjang 742,208,019 530,661,657 39.86 Long-Term Liabilities
Jumlah Liabilitas 1,330,687,156 1,299,156,719 2.43 Total Liabilities
Jumlah Ekuitas 2,887,922,669 2,864,244,358 0.83 Total Equity
ASET LANCAR CURRENT ASSETS
Pada 2025, aset lancar Perseroan menurun sebesar In 2025, the Company’s current assets decreased by
4,72%. Penurunan aset ini terutama didorong oleh 4.72%. This decrease in assets was primarily driven by a
sejumlah faktor, antara lain penurunan kas yang dibatasi number of factors, including a decrease in restricted cash,
penggunaannya, penurunan piutang lain-lain pihak a decrease in other receivables from related parties, a
berelasi, penurunan piutang usaha pihak ketiga, serta decrease in trade receivables from third parties, and a
penurunan tagihan pajak. decrease in tax liabilities.
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset tidak lancar Perseroan mengalami kenaikan pada The Company’s non-current assets increased by 2.70%
2025 sebesar 2.70%. Kenaikan ini utamanya dipengaruhi in 2025. This increase was primarily driven by other
oleh piutang lain-lain berupa piutang Arutmin kepada CLS receivables, including Arutmin’s receivables from CLS for
untuk modal kerja, peningkatan aset pajak tangguhan working capital, an increase in deferred tax assets, largely
yang sebagian besar berasal dari tambahan DTA di BUMI due to additional DTA at BUMI related to the fiscal loss
terkait rugi fiskal akibat penjualan Gallo, penambahan resulting from the sale of Gallo, an increase in net fixed
aset tetap bersih yang didorong oleh peningkatan assets driven by increased construction in progress (CIP)
construction in progress (CIP) di BRMS dan JML yang baru at BRMS and the newly acquired JML, and exploration and
diakuisisi, serta aset eksplorasi dan evaluasi yang terdiri evaluation assets, consisting of BRMS exploration assets
dari aset eksplorasi BRMS di Linge Mineral sebagai entitas
anak.
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TINJAUAN
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Financial Review
JUMLAH ASET TOTAL ASSETS
Secara keseluruhan, jumlah aset Perseroan per 31 Overall, the Company’s total assets as of December 31,
Desember 2025 meningkat sebesar 1,33% dibandingkan 2025 increased by 1.33% compared to the previous year.
tahun sebelumnya. Kenaikan ini terutama didorong This increase was primarily driven by a 2.70% rise in non-
oleh peningkatan aset tidak lancar sebesar 2,70% dan current assets and a 4.72% decrease in current assets.
penurunan aset lancar sebesar 4,72%.
LIABILITAS JANGKA PENDEK SHORT-TERM LIABILITIES
Pada akhir 2025, jumlah liabilitas jangka pendek Perseroan At the end of 2025, the Company’s current liabilities
menurun sebesar 23,42%. Penurunan ini terutama decreased by 23.42%. This decrease was primarily due
disebabkan oleh pelunasan berbagai kewajiban pada to the settlement of various current-year obligations,
tahun berjalan, termasuk pembayaran kepada vendor, including payments to vendors and contractors, as well
kontraktor, serta penyelesaian sebagian pinjaman. Selain as a portion of outstanding loans. In addition, changes
itu, perubahan pada kewajiban kepada pemerintah, in government obligations, taxes, and other operational
pajak, serta kewajiban operasional lainnya. obligations.
LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES
Di sisi lain, jumlah liabilitas jangka panjang Perseroan On the other hand, the Company’s total long-term
mengalami kenaikan sebesar 39,86%. Kenaikan ini liabilities increased by 39.86%. This increase was
secara umum dipengaruhi oleh perubahan struktur generally influenced by changes in the Company’s
pendanaan Perseroan, termasuk penambahan pinjaman funding structure, including additional long-term loans,
jangka panjang, penyelesaian kewajiban tertentu, serta settlement of certain liabilities, and increases in several
peningkatan beberapa kewajiban jangka panjang other long-term liabilities, such as restoration and
lainnya seperti kewajiban restorasi dan rehabilitasi, dan rehabilitation obligations, and bonds.
obligasi.
JUMLAH LIABILITAS TOTAL LIABILITIES
Perseroan mencatat kenaikan total liabilitas sebesar The Company recorded a 2.43% increase in total liabilities
2,43% pada akhir tahun 2025. Secara keseluruhan, struktur at the end of 2025. Overall, the Company’s liability structure
liabilitas Perusahaan menunjukkan penurunan sebesar showed a 23.42% decrease in short-term liabilities and a
23,42% pada liabilitas jangka pendek dan kenaikan 39.86% increase in long-term liabilities.
sebesar 39,86% pada liabilitas jangka panjang.
JUMLAH EKUITAS TOTAL EQUITY
Pada akhir 2025, jumlah ekuitas Perseroan meningkat At the end of 2025, the Company’s total equity increased
sebesar 0,83%, terutama dipengaruhi oleh dampak by 0.83%, primarily due to the impact of the quasi-
kuasi reorganisasi serta perubahan pada kepentingan reorganization and changes in non-controlling interests,
non-pengendali, termasuk kontribusi dari entitas yang including contributions from newly acquired entities.
baru diakuisisi. Meskipun terdapat pengurangan akibat Although there was a reduction due to dividends declared
dividen yang diumumkan oleh Arutmin, dampak tersebut by Arutmin, this impact was partially offset by the increase
sebagian diimbangi oleh peningkatan kepentingan non- in non-controlling interests during the year.
pengendali pada tahun berjalan.
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Laporan Laba Rugi Konsolidasian
Consolidated Income Statement
Dalam USD penuh In full USD
Pertumbuhan (%)
Aspek 2025 2024 Aspect
Growth (%)
Pendapatan Usaha 1,424,767,199 1,359,679,473 4.79 Revenues
Beban Pokok Pendapatan (1,175,660,915) (1,190,389,426) (1.24) Cost of Revenue
Laba Bruto 249,106,284 169,290,047 47.15 Gross Profit
Beban Usaha (107,776,270) (108,222,029) (0.41) Operating Expenses
Laba Usaha 141,330,014 61,068,018 131.43 Operating Profit
Laba Sebelum Pajak Profit Before Income Tax
181,091,943 121,901,220 48.56
Penghasilan
Laba Tahun Berjalan 122,304,486 90,133,364 35.69 Income for the Year
Laba Tahun Berjalan yang Profit for the Year Attributable to
dapat diatribusikan kepada 81,011,806 67,478,079 20.06 Owners of the Parent Entity
Pemilik Entitas Induk
Jumlah Laba Komprehensif Total Comprehensive Income
118,648,666 89,468,277 32.62
Tahun Berjalan for the Year
PENDAPATAN USAHA OPERATING REVENUE
Pada akhir tahun 2025, Perseroan mencatatkan kenaikan At the end of 2025, the Company reported a 4.79%
pendapatan usaha sebesar 4,79% dibandingkan tahun increase in operating revenue compared to the previous
sebelumnya. Kenaikan ini terutama didorong oleh year. This increase was primarily driven by higher revenue
peningkatan pendapatan dari komoditas emas dan perak from gold and silver, which contributed more significantly
yang memberikan kontribusi lebih tinggi dibandingkan than in the previous year.
tahun sebelumnya.
BEBAN POKOK PENDAPATAN COST OF REVENUE
Sementara itu, beban pokok pendapatan Perseroan pada Meanwhile, the Company’s cost of revenue decreased by
2025 menurun sebesar 1,24%. Penurunan ini terutama 1.24% in 2025. This decline is primarily due to adjustments
dipengaruhi oleh penyesuaian tarif royalti ekspor to coal export royalty rates that took effect in April 2025.
batubara yang mulai berlaku pada April 2025.
LABA BRUTO GROSS PROFIT
Seiring dengan meningkatnya pendapatan dan beban With rising revenue and a 1.24% decrease in cost of
pokok pendapatan, laba kotor Perseroan turut meningkat revenue, the Company’s gross profit increased by
sebesar 47,15%. Kenaikan ini utamanya disebabkan oleh 47.15%. This increase was primarily due to efficiency and
efisiensi dan pengelolaan biaya yang disiplin. disciplined cost management.
LABA USAHA OPERATING PROFIT
Pada 2025, laba usaha Perseroan meningkat sebesar In 2025, the Company’s operating profit increased by
131,43% bila dibandingkan dengan tahun 2024. Hal ini 131.43% compared to 2024. This is primarily driven by an
terutama didorong oleh peningkatan pendapatan increase in BRMS operating income to USD50.4 million
operasional BRMS sebesar USD50,4 juta dibandingkan from the previous year.
dengan tahun sebelumnya.
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TINJAUAN
KEUANGAN
Financial Review
LABA TAHUN BERJALAN PROFIT FOR THE YEAR
Laba tahun berjalan Perseroan mengalami kenaikan The Company’s Income for the year increased by 35.69%
sebesar 35,69% pada 2025. Kenaikan ini disebabkan oleh in 2025. This increase was due to effective operational
efektivitas pengelolaan operasional dan pengendalian management and consistent cost control, enabling
biaya yang konsisten, sehingga Perseroan tetap mampu the Company to maintain operational stability amidst
menjaga stabilitas operasional di tengah kondisi pasar challenging market conditions.
yang menantang.
LABA KOMPREHENSIF TAHUN BERJALAN COMPREHENSIVE PROFIT FOR THE YEAR
Di akhir 2025, Perseroan mencatatkan peningkatan laba At the end of 2025, the Company recorded a 32.62%
komprehensif tahun berjalan sebesar 32,62%. Kenaikan increase in comprehensive profit for the year. This increase
ini mencerminkan komitmen dan keberhasilan Perseroan reflects the Company’s commitment and success in
dalam menjaga efisiensi operasional, memperkuat maintaining operational efficiency, strengthening supply
ketahanan rantai pasok, dan mendukung strategi chain resilience, and advancing its diversification strategy
diversifikasi guna memperkuat portofolio usaha jangka to build a stronger long-term business portfolio
panjang.
Laporan Arus Kas Konsolidasian
Consolidated Cash Flow Statement
Dalam USD penuh In full USD
Pertumbuhan (%)
Aspek 2025 2024 Aspect
Growth (%)
Kas Neto Dari (Digunakan 58,625,743 (5,108,137) 1.247,69 Net Cash From (Used in)
untuk) Aktivitas Operasi Operating Activities
Kas Neto Digunakan untuk (258,046,899) (48,494,233) 432.12 Net Cash (Used for) Investing
Aktivitas Investasi Activities
Kas Neto yang Diperoleh dari 266,163,464 29,729,475 795.28 Net Cash Provided by Financing
Aktivitas Pendanaan Activities
Kas dan Bank pada Akhir 66,742,308 (23,872,895) 379.57 Cash and Bank at the End of the
Periode Period
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOW FROM OPERATING
ACTIVITIES
Pada tahun 2025, Perseroan membukukan kas bersih In 2025, the Company reported net cash provided by
yang diperoleh dari aktivitas operasi sebesar USD58,6 operating activities of USD 58.6 million.
juta.
ARUS KAS YANG DIGUNAKAN UNTUK CASH FLOW USED FROM INVESTING
AKTIVITAS INVESTASI ACTIVITIES
Di sisi lain, arus kas neto yang digunakan untuk Net cash flow used in investing activities for the year ended
aktivitas investasi untuk tahun buku 2025 mengalami December 31, 2025, increased by 432.12% compared to
kenaikan sebesar 432,12% jika dibandingkan dengan the previous year. This was primarily due to payments for
tahun sebelumnya. Hal ini utamanya disebabkan oleh business development project costs, payments for the
pembayaran biaya proyek pengembangan usaha, acquisition of mining properties, and deposit payments
pembayaran atas penambahan properti pertambangan, for reclamation.
dan pembayaran deposit atas reklamasi.
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ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOW FROM FINANCING ACTIVITIES
Arus kas neto yang diperoleh dari aktivitas pendanaan Net cash flow provided by financing activities for the
untuk tahun yang berakhir pada 31 Desember 2025 year ended December 31, 2025, increased by 795.28%
mengalami kenaikan sebesar 795,28% jika dibandingkan compared to the previous year. This was primarily due to
dengan tahun sebelumnya. Hal ini utamanya disebabkan proceeds from loans and bonds, as well as proceeds from
dari perolehan penerimaan pinjaman dan obligasi, serta the repayment of other debts.
penerimaan atas pembayaran utang lain-lain.
KEMAMPUAN
MEMBAYAR UTANG
Ability to Pay Debt
Perhitungan 2025 2024
Rasio Ratio
Calculation (%) (%)
Rasio Likuiditas Aset Lancar/Liabilitas Jangka Pendek 125.10 100.54 Liquidity Ratio
Current Assets/Current Liabilities
Rasio Solvabilitas Jumlah Liabilitas/Jumlah Ekuitas 46.08 45.36 Solvency Ratio
Total Liabilities/Total Equity
Jumlah Liabilitas/Jumlah Aset 31.54 31.20
Total Liabilities/Total Assets
Return on Assets (ROA) (%) Laba Bersih/Jumlah Aset 2.90 2.16 Return on Assets (ROA) (%)
Net Profit/Total Assets
Return on Equity (ROE) (%) Laba Bersih/Jumlah Ekuitas 4.24 3.15 Return on Equity (ROE) (%)
Net Profit/Total Equity
RASIO LIKUIDITAS LIQUIDITY RATIO
Perseroan senantiasa melakukan pengelolaan risiko The Company consistently manages liquidity risk
likuiditas secara teratur guna menjaga stabilitas kinerja regularly to maintain financial performance stability.
keuangan. Upaya ini dilakukan dengan terus mengawasi This is done by continuously monitoring and updating
dan memperbarui profil jatuh tempo pinjaman dan the maturity profile of loans and other funding sources,
sumber pendanaan lainnya, serta menjaga saldo as well as maintaining adequate cash balances. Liquidity
kecukupan kas. Tingkat likuiditas mengukur kemampuan levels measure the Company’s ability to meet short-term
Perseroan dalam memenuhi liabilitas jangka pendek liabilities using current assets. In calculating liquidity
dengan menggunakan aset lancar. Dalam menghitung levels, the Company compares current assets with
tingkat likuiditas, Perseroan membandingkan aset lancar short-term liabilities over a specific period to gauge the
dengan liabilitas jangka pendek pada periode tertentu Company’s ability to meet all short-term liabilities using
untuk mendapatkan indikator kemampuan Perseroan its current assets.
dalam memenuhi semua liabilitas jangka pendek dengan
menggunakan aset lancar yang dimiliki.
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KEMAMPUAN
MEMBAYAR UTANG
Ability to Pay Debt
RASIO SOLVABILITAS SOLVENCY RATIO
Rasio solvabilitas mengukur tingkat kemampuan The solvency ratio measures the Company’s ability
Perseroan untuk memenuhi seluruh liabilitas dengan to meet all liabilities using all assets or equity. The
menggunakan seluruh aset atau ekuitas. Rasio solvency ratio can be calculated using the following two
solvabilitas dapat dihitung dengan 2 (dua) pendekatan approaches:
sebagai berikut:
1. Jumlah liabilitas dibagi dengan jumlah ekuitas 1. Total liabilities divided by total equity (equity
(solvabilitas ekuitas) solvency).
2. Jumlah liabilitas dibagi dengan jumlah aset 2. Total liabilities divided by total assets (asset solvency).
(solvabilitas aset)
IMBAL HASIL ASET (ROA) RETURN ON ASSETS (ROA)
Rasio imbal hasil aset mengukur tingkat kemampuan The return on assets ratio measures the Company’s ability
Perseroan dalam menghasilkan laba dari aset yang to generate profit from the assets it owns, calculated by
dimiliki yang dihitung dari perbandingan antara laba comparing net income to total assets.
bersih dan jumlah aset.
IMBAL HASIL EKUITAS (ROE) RETURN ON EQUITY (ROE)
Imbal hasil ekuitas mengukur kemampuan Perseroan Return on equity measures the Company’s ability to
dalam menghasilkan laba dari ekuitas yang dimiliki yang generate profit from the equity it holds, calculated by
dapat dihitung dari perbandingan antara laba bersih comparing net income to total equity.
dengan jumlah ekuitas.
TINGKAT
KOLEKTIBILITAS PIUTANG
Receivables Collectibility Level
Pada 2025, Perseroan berhasil mempertahankan tingkat In 2025, the Company successfully maintained a good
kolektibilitas seluruh piutangnya dengan baik. Perseroan level of collectibility for all its receivables. The Company
memiliki cadangan kerugian penurunan nilai yang cukup has adequate provisions for impairment losses to cover
untuk menutup kemungkinan kerugian atas penurunan potential losses on the impairment of trade receivables.
nilai dari piutang usaha. Perseroan menghitung cadangan The Company calculates provisions for impairment losses
kerugian penurunan nilai dengan mempertimbangkan by considering information related to past events, current
informasi yang berkaitan dengan peristiwa masa lalu, conditions, and future economic conditions.
kondisi kini, dan kondisi ekonomi masa depan.
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STRUKTUR
MODAL
Capital Structure
Perseroan memastikan struktur modal berada pada The Company ensures that its capital structure remains
kondisi ideal untuk menjaga kelangsungan usaha in an ideal condition to sustain long-term operations,
dalam jangka panjang, memaksimalkan tingkat maximize returns and profits for shareholders, improve the
pengembalian dan keuntungan kepada pemegang soundness of financial ratios, and minimize capital costs.
saham, meningkatkan kesehatan rasio keuangan, serta
untuk menekan biaya modal.
KEBIJAKAN MANAJEMEN ATAS STRUKTUR MANAGEMENT POLICY ON CAPITAL
MODAL STRUCTURE
Tujuan utama pengelolaan modal Perseroan adalah The primary objective of the Company’s capital
memastikan terpeliharanya rasio modal yang sehat management is to maintain a sound capital ratio to
untuk mendukung usaha dan memaksimalkan imbalan support operations and maximize returns for shareholders.
bagi pemegang saham. Perseroan mengelola struktur The Company manages its capital structure and makes
permodalan dan melakukan penyesuaian berdasarkan adjustments based on changes in economic conditions.
perubahan kondisi ekonomi. Untuk memelihara To maintain and adjust the capital structure, the Company
dan menyesuaikan struktur permodalan, Perseroan may issue new shares or seek financing through loans.
dapat menerbitkan saham baru atau mengusahakan The Company’s policy is to preserve a healthy capital
pendanaan melalui pinjaman. Kebijakan Perseroan structure to secure access to financing at reasonable
adalah mempertahankan struktur permodalan yang costs.
sehat untuk mengamankan akses terhadap pendanaan
pada biaya yang wajar.
2025 2024
Struktur Modal Jumlah (USD) Jumlah (USD) Capital Structure
% %
Total (USD) Total (USD)
Liabilitas 1,330,687,156 31.54 1,299,156,719 31.20 Liabilities
Ekuitas 2,887,922,669 68.46 2,864,244,358 68.80 Equity
Struktur Modal 4,218,609,825 100.00 4,163,401,077 100.00 Capital Structure
IKATAN MATERIAL UNTUK
INVESTASI BARANG MODAL
Material Bonds for Capital Goods Investment
Sepanjang 2025, Perseroan tidak memiliki Throughout 2025, the Company has no material
ikatan material untuk investasi barang modal. commitments for capital expenditures.
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INVESTASI BARANG MODAL YANG
DIREALISASIKAN PADA TAHUN
BUKU TERAKHIR
Capital Goods Investments Realized in the Last Fiscal Year
Sepanjang 2025, tidak terdapat investasi barang modal Throughout 2025, no capital expenditures were made in
yang direalisasikan pada tahun buku terakhir. the most recent fiscal year.
INFORMASI DAN FAKTA MATERIAL
SETELAH TANGGAL LAPORAN
AKUNTAN
Material Information and Facts After the Accountant’s Report Date
OBLIGASI BERKELANJUTAN I BUMI TAHAP BUMI SHELF-REGISTERED BONDS I PHASE
IV IV
Pada 20 Februari 2026, Perseroan menerima dana hasil On February 20, 2026, the Company received proceeds
penerbitan Obligasiberkelanjutan I Bumi Tahap IV senilai from the issuance of Bumi Shelf-Registered Bonds I Phase
Rp612.750.000.000 atau setara dengan USD36.512.335 IV worth Rp612,750,000,000, or equivalent to USD 36,512,335,
dengan tingkat bunga sebesar 7,25% per tahun dan with an interest rate of 7.25% per annum and a term of 3
jangka waktu 3 (tiga) tahun dengan pembayaran kupon (three) years with quarterly coupon payments.
bunga setiap 3 (tiga) bulan.
PENCABUTAN KEBERATAN PAJAK DAN WITHDRAWAL OF TAX OBJECTIONS AND
PROSES PENYELESAIAN RESTITUSI PPN VAT RESTITUTION SETTLEMENT PROCESS
Pada 26 Januari 2026, Arutmin telah mencabut keberatan On January 26, 2026, Arutmin withdrew its objections to
atas Pajak Penghasilan Badan, PPh Pasal 26, dan Pajak Corporate Income Tax, Income Tax Article 26, and Sales
Penjualan. Sampai dengan tanggal penyelesaian Tax. As of the completion date of this financial report,
laporan keuangan ini, Arutmin sedang mempersiapkan Arutmin is preparing to settle the Value Added Tax (VAT)
penyelesaian restitusi Pajak Pertambahan Nilai (PPN) refund request.
atas permintaan yang diajukan.
PENERBITAN SURAT KETETAPAN PAJAK ISSUANCE OF TAX ASSESSMENT LETTERS
Pada 22 Januari 2026, telah diterbitkan Surat Ketetapan On January 22, 2026, a Tax Overpayment Assessment Letter
Pajak Lebih Bayar (“SKPLB”) untuk tahun fiskal 2024 (“SKPLB”) was issued for the 2024 fiscal year, determining
yang menetapkan lebih bayar atas Pajak Penghasilan an overpayment of USD 1,674,785 in Corporate Income Tax
Badan sebesar USD1.674.785 dan Pajak Pertambahan and USD 307,579 (IDR 5,137,792,968) in Value Added Tax
Nilai (PPN) sebesar USD307.579 (Rp5.137.792.968). Selain (VAT). In addition, several Tax Underpayment Assessment
itu, beberapa Surat Ketetapan Pajak Kurang Bayar Letters (“SKPKB”) were also issued for Income Tax Article
(“SKPKB”) juga diterbitkan atas PPh Pasal 15 sebesar 15 amounting to USD 16,073 (Rp271,157,752), Income Tax
USD16.073 (Rp271.157.752), PPh Pasal 21 sebesar USD8.914 Article 21 amounting to USD 8,914 (Rp150,379,565), Income
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(Rp150.379.565), PPh Pasal 23 sebesar USD22.225 Tax Article 23 amounting to USD 22,225 (IDR 374,932,702),
(Rp374.932.702), dan PPh Pasal 4 ayat (2) sebesar and Income Tax Article 4 paragraph (2) amounting to USD
USD172.031 (Rp2.902.157.492). Sampai dengan tanggal 172,031 (Rp2,902,157,492). As of the completion date of this
penyelesaian laporan keuangan ini, Arutmin masih financial report, Arutmin still awaited receipt of the tax
menunggu penerimaan pengembalian pajak terkait refund related to the SKPLB, while the issued SKPKB was
SKPLB tersebut, sementara SKPKB yang diterbitkan still being processed in accordance with the applicable
masih dalam proses penyelesaian sesuai dengan hasil tax audit results.
pemeriksaan pajak yang berlaku.
UANG MUKA INVESTASI INVESTMENT ADVANCES
Pada 5 Maret 2026, uang muka investasi kepada DPM On March 5, 2026, the investment advance to DPM of
sebesar USD20.531.000 telah efektif dikonversi menjadi USD 20,531,000 was effectively converted into shares and
saham dan dicatat sebagai tambahan investasi recorded as an additional investment in the joint venture.
pada ventura bersama. Konversi tersebut dilakukan The conversion was carried out based on a Notarial Deed
berdasarkan Akta Notaris Jose Dima Satria, S.H., M.Kn. of Jose Dima Satria, S.H., M.Kn. Number 25 dated March
Nomor 25 tanggal 4 Maret 2026 mengenai peningkatan 4, 2026, concerning the increase in issued and paid-
modal ditempatkan dan disetor dan telah disahkan oleh up capital, which was approved by the Minister of Law
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia and Human Rights of the Republic of Indonesia through
melalui Surat Keputusan Nomor AHU-0048708.AH.01.11. Decree Number AHU-0048708.AH.01.11.TAHUN 2026 dated
TAHUN 2026 tanggal 5 Maret 2026. March 5, 2026.
PENCAIRAN PINJAMAN SINDIKASI SYNDICATED LOAN DISBURSEMENT
Pada 10 Maret 2026, BRMS dan CPM telah mencairkan On March 10, 2026, BRMS and CPM disbursed the
Fasilitas Pinjaman Sindikasi dengan Bangkok Bank Syndicated Loan Facility with Bangkok Bank Public
Public Company Ltd., PT Bank Permata Tbk, PT Bank Company Ltd., PT Bank Permata Tbk, PT Bank Central
Central Asia Tbk, dan PT Bank Mega Tbk masing- Asia Tbk, and PT Bank Mega Tbk in the amount of USD
masing sebesar USD10.000.000 dan USD56.000.000 yang 10,000,000 and USD 56,000,000, respectively. This Facility A
merupakan pinjaman Fasilitas A dengan batas pinjaman loan has a maximum loan limit of USD 200,000,000 and
maksimal masing-masing sebesar USD200.000.000 dan USD 350,000,000, respectively.
USD350.000.000.
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PROSPEK
USAHA
Business Prospects
Prospek batubara termal global diperkirakan masih The global thermal coal outlook will remain under
berada di bawah tekanan pada 2026, seiring dengan pressure in 2026 as supply outstrips demand amid
melimpahnya pasokan dunia dan perlambatan abundant supply. JPMorgan projects the Newcastle coal
pertumbuhan permintaan. JPMorgan memproyeksikan benchmark price will hover around USD100 per ton, with a
harga acuan batubara Newcastle akan bergerak di downward trend, reflecting market conditions that have
kisaran USD100 per ton dengan kecenderungan melemah, not yet fully recovered.
mencerminkan kondisi pasar yang belum sepenuhnya
pulih.
Tekanan terhadap batubara termal juga dipengaruhi A factor that will put further pressure on thermal coal is
oleh dinamika pasar energi global, khususnya LNG. the dynamics of the global energy market, particularly
JPMorgan mencatat bahwa pasar LNG dunia tengah LNG. JPMorgan notes that the global LNG market is
memasuki fase ekspansi pasokan yang belum pernah entering a phase from 2025 through 2035 that will see
terjadi sebelumnya pada periode 2025–2035. Masuknya an unprecedented supply expansion. The influx of new
pasokan baru, terutama dari Amerika Serikat dan Qatar supplies, particularly from the United States and Qatar,
yang dijadwalkan mulai pada 2026, diperkirakan akan scheduled to begin in 2026, is expected to suppress gas
menekan permintaan gas dan secara tidak langsung demand and, in turn, reduce coal consumption.
mengurangi konsumsi batubara.
Di sisi permintaan, pertumbuhan LNG di pasar-pasar On the demand side, projections suggest that LNG growth
utama seperti China, Korea Selatan, Jepang, dan Eropa in key markets such as China, South Korea, Japan, and
dinilai mulai melambat. Kondisi ini memperkuat indikasi Europe will slow. Such a likely landscape reaffirms that the
bahwa pasar energi global sedang menghadapi fase global energy market is entering a phase of adjustment
penyesuaian, di tengah transisi energi dan perlambatan amid the energy transition and economic slowdown in
ekonomi di sejumlah negara besar. several major economies.
Dari sisi kebijakan domestik, pemerintah berencana From a domestic policy perspective, the Indonesian
merevisi Rencana Kerja dan Anggaran Biaya (RKAB) government has announced plans to revise its 2026 Work
tahun 2026 sebagai langkah strategis untuk memperbaiki Plan and Budget (RKAB) as a strategic step to improve
harga batubara di pasar. Kebijakan ini ditempuh guna market coal prices. The government has adopted
menyeimbangkan pasokan dan kebutuhan, menyusul this policy to balance supply and demand, following
kondisi oversupply yang selama ini menekan harga oversupply that has put quite a pressure on global coal
batubara global. prices.
Upaya penyelarasan antara suplai dan permintaan This effort to align supply and demand is considered
tersebut dinilai penting tidak hanya untuk menjaga crucial not only for maintaining coal price stability but
stabilitas harga batubara, tetapi juga untuk menjamin also for ensuring the sustainability of national energy
keberlanjutan cadangan energi nasional. Pemerintah reserves. The government believes that excessive coal
menilai eksploitasi batubara yang berlebihan perlu exploitation needs to be curbed to enable sustainable
dikendalikan agar pengelolaan sumber daya alam dapat natural resource management. The Ministry of Energy
dilakukan secara berkelanjutan. Kementerian ESDM and Mineral Resources emphasized that Indonesia’s
menegaskan bahwa dominasi Indonesia dalam pasokan dominance in global coal supply contributes to market
batubara global turut memengaruhi ketidakseimbangan imbalances, as it accounts for a significant share of global
pasar, mengingat dari total volume perdagangan coal trade, approximately 1.3 billion tons.
batubara dunia yang mencapai sekitar 1,3 miliar ton,
Indonesia menyumbang porsi yang sangat signifikan.
Sejalan dengan kondisi global tersebut, industri batubara In line with these global conditions, the national coal
nasional diperkirakan masih akan menghadapi tekanan industry is expected to continue facing pressure in 2026
pada 2026 akibat melemahnya permintaan dunia. due to weakening global demand.
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Asosiasi Pertambangan Batubara Indonesia (APBI) The Indonesian Coal Mining Association (APBI) estimates
memperkirakan harga batubara tahun depan relatif that coal prices next year will be relatively stable, with
stabil dan tidak akan mengalami perubahan signifikan little change from this year’s average. The weakening
dibandingkan rata-rata tahun ini. Pelemahan ekonomi Chinese economy, tariff wars, and the energy transition
China, perang tarif, serta tren transisi energi menjadi trend are the main factors limiting future growth in coal
faktor utama yang membatasi pertumbuhan permintaan demand.
batubara ke depan.
PERBANDINGAN
TARGET DAN REALISASI
Comparison of Target and Realization
Target 2025 Realisasi 2025
Uraian Description
2025 Target 2025 Realization
Produksi 78MT - 82MT 74.8MT Production
- KPC 53MT-55MT 53.5MT - KPC
- Arutmin 25MT - 27MT 21.3MT - Arutmin
Harga FOB Gabungan USD71/t - USD81/t USD59.7/t Combined FOB Prices
Biaya Produksi USD55/t - USD57/t USD41.3/t Production Expenses
Perseroan menargetkan produksi batubara pada 2025 The Company targets coal production in 2025 to reach
dapat mencapai 78-82 juta ton. Di akhir 2025, Perseroan 78–82 million tons. By the end of 2025, the Company
mencatatkan realisasi produksi yang cenderung stabil recorded stable production levels, achieving 74.8 million
dengan capaian sebesar 74.8 juta ton. Harga rata-rata tons. The average coal price was recorded at USD 59.7 per
batubara yang tercatat sebesar USD 59.7 per ton, hal ini ton, in line with global coal price trends, while average
sejalan dengan tren global coal price dengan biaya rata- production costs remained under control at USD 41.3 per
rata produksi yang masih terkontrol yaitu sebesar USD ton.
41.3 per ton.
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TARGET DAN
PROYEKSI TAHUN 2026
Targets and Projections for 2026
Pada 2026, Perseroan menargetkan adanya peningkatan For 2026, the Company is targeting a conservative
capaian produksi dengan mempertimbangkan kondisi increase in production, with due consideration of both
internal dan eksternal, yaitu sekitar 74-82 juta ton. Angka internal and external conditions, to approximately 74-82
ini dikontribusikan oleh KPC sekitar 52-56 juta ton dan million tons. KPC will contribute around 52-56 million tons
Arutmin sekitar 23-27 juta ton. Harga jual rata-rata tahun to that figure, while Arutmin around 23-27 million tons,
depan ditargetkan berkisar antara USD59-63 per ton, with an expected selling price next year of USD59-63 per
dengan biaya rata-rata produksi sekitar USD42-45 per ton and an average production cost of around USD42-45
ton. per ton.
ASPEK
PEMASARAN
Marketing Aspects
Sebagai salah satu perusahaan pertambangan terbesar As one of the largest mining companies in Indonesia,
di Indonesia, Perseroan senantiasa berkomitmen untuk the Company remains firmly committed to fulfilling
memenuhi DMO guna mendukung pertumbuhan industri its Domestic Market Obligation (DMO) to support the
batubara secara berkelanjutan yang pada akhirnya sustainable growth of the coal industry, which ultimately
akan berdampak pada ekonomi nasional. Sepanjang contributes to the national economy. Throughout 2025,
2025, Perseroan berhasil membukukan angka penjualan the Company recorded total coal sales of 74.7 million tons,
batubara sebesar 74,7 juta ton, dengan penyerapan untuk 29.8% of which was absorbed by the domestic market and
pangsa pasar domestik sebesar 29,8% dan internasional the remaining 70.2% by international markets.
sebesar 70,2%.
Pangsa pasar terbesar untuk penjualan batubara di The largest overseas markets for the Company’s coal
luar negeri terserap oleh Tiongkok sebanyak 26,2%, India sales were China (26.2%), India (10.0%), and Japan
10,0%, dan Jepang 8,4%. Kinerja penjualan Perseroan (8.4%). The Company’s sales performance was primarily
utamanya didukung oleh sejumlah nilai tambah yang driven by competitive advantages inherent to its mining
dimiliki pertambangan Perseroan, salah satunya lokasi operations, including strategic and well-located assets
yang ideal dan strategis untuk mendukung kegiatan that effectively support marketing activities across the
pemasarannya di kawasan Asia. Asian region.
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KEBIJAKAN
DIVIDEN
Dividend Policy
KEBIJAKAN PEMBAGIAN DIVIDEN DIVIDEND DISTRIBUTION POLICY
Berdasarkan hasil keputusan RUPST Perseroan pada 2 Juni As per the resolution of the Company’s Annual GMS on June
2025, tidak terdapat pembagian dividen kepada seluruh 2, 2025, no dividends were distributed to all shareholders
pemegang saham Perseroan untuk tahun buku yang of the Company for the fiscal year ending December
berakhir pada 31 Desember 2024. Perseroan senantiasa 31, 2024. The Company consistently endeavors to make
berupaya agar dapat melakukan pembayaran dividen di dividend payments in the future. The following is dividend
masa mendatang. Histori pembayaran dividen Perseroan payment history of the Company to its shareholders since
kepada pemegang saham sejak Penawaran Umum the Initial Public Offering in 1990:
Perdana pada 1990 adalah sebagai berikut:
Dividen Tunai per
Tahun Buku Saham (Rp) Jumlah Saham
Keterangan Description
Fiscal Year Cash Dividend per Number of Shares
Share (Rp)
Dividen Tunai 1991 50 35,000,000 Cash Dividend
Dividen Tunai 1992 50 35,000,000 Cash Dividend
Dividen Tunai 1993 50 45,000,000 Cash Dividend
Dividen Tunai 1998 5 792,000,000 Cash Dividend
Dividen Interim 2000 1 19,404,000,000 Interim Dividend
Dividen Final 2002 2.5 19,404,000,000 Final Dividend
Dividen Interim 2005 5 19,404,000,000 Interim Dividend
Dividen Final 2005 10 19,404,000,000 Final Dividend
Dividen Final 2006 16 19,404,000,000 Final Dividend
Dividen Interim-1 2007 33 19,404,000,000 Interim-1 Dividend
Dividen Interim-2 2007 33 19,404,000,000 Interim-2 Dividend
Dividen Final 2007 45 19,404,000,000 Final Dividend
Dividen Final 2008 50.6 19,404,000,000 Final Dividend
Dividen Final 2009 27.68 19,404,000,000 Final Dividend
Dividen Final 2010 41.78 20,773,400,000 Final Dividend
Dividen Final 2011 14.32 20,773,400,000 Final Dividend
ALASAN TIDAK TERDAPAT PEMBAGIAN REASONS FOR NO DIVIDEND
DIVIDEN DISTRIBUTION
Perseroan belum dapat melaksanakan pembagian The Company has been unable to distribute dividends
dividen untuk tahun buku yang berakhir pada 31 for the fiscal year ending December 31, 2025, due to the
Desember 2025, dikarenakan laba ditahan masih tercatat retained earnings still being recorded as negative.
negatif.
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REALISASI PENGGUNAAN DANA
HASIL PENAWARAN UMUM OBLIGASI
Realization of the Use of Proceeds from the Public Offering of Bonds
Pada tahun 2025, Perseroan melalui program Obligasi In 2025, the Company, through its Shelf Registration Bond
Berkelanjutan menerbitkan Obligasi Berkelanjutan I BUMI program, issued the BUMI Sustainable Bond I (“PUB BUMI
(“PUB BUMI I”), yang memperoleh pernyataan efektif I”), which became effective on June 26, 2025. This bond
pada 26 Juni 2025. Penerbitan obligasi ini merupakan issuance was part of the Company’s strategic initiative
bagian dari inisiatif strategis Perseroan untuk mendukung to support inorganic growth and refinancing, in line with
pertumbuhan anorganik serta melakukan refinancing, efforts to strengthen the Company’s financial structure
sejalan dengan upaya memperkuat struktur keuangan and increase funding flexibility.
dan meningkatkan fleksibilitas pendanaan Perseroan.
Dana yang diperoleh dari program PUB BUMI I The funds obtained from the PUB BUMI I program would
dimanfaatkan secara terukur untuk refinancing strategis be used in a measured manner for strategic refinancing
dan pembiayaan akuisisi. Penggunaan dana untuk and acquisition financing. The use of refinancing funds
refinancing diarahkan guna mengoptimalkan struktur was directed towards optimizing the Company’s capital
permodalan, menjaga likuiditas, serta memperbaiki structure, maintaining liquidity, and sustainably improving
profil risiko keuangan Perseroan secara berkelanjutan. the Company’s financial risk profile. Meanwhile, the
Sementara itu, alokasi dana untuk pembiayaan allocation of funds for acquisition financing is intended
akuisisi ditujukan untuk mendukung pertumbuhan to support the growth and diversification of its business
dan diversifikasi portofolio usaha, khususnya dalam portfolio, particularly in the development of non-coal
pengembangan bisnis non‑coal, sebagai bagian dari businesses, as part of the Company’s long-term strategy.
strategi jangka panjang Perseroan.
Perseroan secara konsisten memenuhi ketentuan POJK The Company has consistently complied with the
No. 30/POJK.04/2015 dengan melaporkan realisasi provisions of POJK No. 30/POJK.04/2015 by reporting the
penggunaan dana hasil Penawaran Umum Obligasi use of proceeds from the Public Bond Offering to the
kepada Wali Amanat, dengan tembusan kepada Trustee, with a copy to the Financial Services Authority
Otoritas Jasa Keuangan (OJK). Selain itu, Perseroan (OJK). Furthermore, the Company is accountable for
menyampaikan pertanggungjawaban atas realisasi the use of these funds at each Annual General Meeting
penggunaan dana tersebut dalam setiap Rapat Umum of Shareholders (AGM) until all proceeds from the Public
Pemegang Saham Tahunan (RUPST) hingga seluruh Bond Offering have been fully realized.
dana hasil Penawaran Umum Obligasi telah sepenuhnya
direalisasikan.
Perseroan telah menyampaikan laporan realisasi The Company has submitted a report on the realization
penggunaan dana untuk Obligasi Berkelanjutan I BUMI of the use of funds for the BUMI Sustainable Bond I
Tahap I Tahun 2025 (“PUB BUMI I Tahap I”) dengan surat Phase I Year 2025 PUB BUMI I Phase I in letter No. 869/
No. 869/BR-BOD/XI/2025 tanggal 20 November 2025, BR-BOD/XI/2025 dated November 20, 2025, and a report
dan laporan realisasi penggunaan dana untuk Obligasi on the realization of the use of funds for the BUMI Shelf-
Berkelanjutan I BUMI Tahap II Tahun 2025 (“PUB BUMI I Registered Bonds I Phase II Year 2025 (“PUB BUMI I Phase
Tahap II”) dengan nomor surat 021/BR-BOD/I/26 tanggal II”) with letter number 021/BR-BOD/I/26 9 January 2026,
9 Januari 2026, dan koreksi atas Laporan Realisasi and the correction to the Report on the Utilisation of Funds
Penggunaan Dana Tahap I, II, III melalui surat No.303/BR- for Phases I, II and III via letter No. 303/BR-BOD/IV/26
BOD/IV/26 tanggal 21 April 2026. dated 21 April 2026.
REALISASI PENGGUNAAN DANA HASIL REALIZATION OF THE USE OF PROCEEDS
PENAWARAN UMUM SELAMA TAHUN 2025 FROM THE PUBLIC OFFERING DURING 2025
Pada tanggal 9 Juli 2025, Obligasi Berkelanjutan I BUMI On July 9, 2025, the BUMI Sustainable Bonds I Phase I were
tahap I efektif tercatat di Bursa Efek Indonesia, dimana effectively listed on the Indonesia Stock Exchange, with
hasil penerbitan obligasi digunakan sepenuhnya untuk the proceeds of the bond issuance being used entirely to
pembayaran atas akusisisi Wolfram Limited sebesar pay for the acquisition of Wolfram Limited, amounting to
Rp341.376.000. Rp341,376,000.
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Pada tanggal 25 September 2025, Obligasi Berkelanjutan I On September 25, 2025, BUMI’s Shelf Registration Bonds
BUMI tahap II efektif tercatat di Bursa Efek Indonesia dengan I Phase II were effectively listed on the Indonesia
jumlah penawaran umum sebesar Rp721.610.000.000 Stock Exchange with a public offering amount of
dan hasil bersih sebesar Rp714.177.417.000 yang mana Rp721,610,000,000 and net proceeds of Rp714,177,417,000,
penggunaannya digunakan untuk (i) pembayaran which were used for (i) settlement payments for
penyelesaian terhadap akuisisi Wolfram Limited sebesar the acquisition of Wolfram Limited amounting to
Rp344.118.554.655, (ii) pinjaman modal kerja untuk Rp344,118,554,655, (ii) working capital loans for Wolfram
Wolfram Limited sebesar Rp98.749.152.957, dan (iii) Limited amounting to Rp98,749,154,152,967,957, and
modal kerja Perseroan sebesar Rp179.246.210.681. Sisa (iii) working capital of the Company amounting to
dana hasil penawaran umum PUB I BUMI Tahap II per 31 Rp179,246,210,681. The remaining proceeds from the public
Desember 2025 sebesar Rp92.063.498.707 rencananya offering of BUMI’s Shelf Registration Bonds I Phase II, as
akan digunakan untuk modal kerja yang berhubungan of December 31, 2025, amounting to Rp92,063,498,707, are
dengan kegiatan operasional Perseroan. planned to be used for the Company’s working capital
requirements for its operational activities.
Pada tanggal 16 Desember 2025, Obligasi Berkelanjutan I On December 15-16, 2025, BUMI’s Shelf-Registered Bonds
BUMI tahap III efektif tercatat di Bursa Efek Indonesia dengan I Phase III were effectively listed on the Indonesia Stock
jumlah penawaran umum sebesar Rp780.000.000.000 Exchange with a public offering value of Rp780,000,000,000
dan hasil bersih sebesar Rp771.987.840.989 yang mana and net proceeds of Rp771,987,840,989, which were used to
penggunaannya digunakan untuk pembayaran atas pay for the fulfillment of the obligation to acquire Jubilee
pemenuhan kewajiban akuisisi Jubilee Metal Limited Metal Limited amounting to Rp340,883,083,328. Meanwhile,
sebesar Rp340.883.083.328. Sementara sisa dana the remaining proceeds from the BUMI Shelf-Registered
hasil penawaran umum PUB I BUMI tahap III sebesar Bonds I Phase III, amounting to Rp431,104,757,661, are
Rp431.104.757.661 rencananya akan digunakan untuk planned to be used to fund the acquisition of Laman
pembayaran atas rencana akuisisi Laman Mining dan Mining and working capital loans to Wolfram Limited.
Pinjaman modal kerja kepada Wolfram Limited.
Total sisa dana hasil penawaran umum PUB BUMI I per The BUMI Shelf-Registered Bonds I Phase III had a
31 Desember 2025 sebesar Rp523.168.256.368. Perseroan remaining balance of Rp523,168,256,368 as of December
berkomitmen untuk menciptakan nilai tambah jangka 31, 2025. The Company is committed to creating long-
panjang bagi para pemangku kepentingan, sekaligus term added value for stakeholders while strengthening
memperkuat fondasi keuangan Perseroan dalam its financial foundation by facing industry and market
menghadapi dinamika industri dan pasar, melalui dynamics through disciplined, prudent fund management.
pengelolaan dana yang disiplin dan prudent. Berikut The following is a breakdown of the proceeds from the
disampaikan rincian dana hasil penawaran umum public offering of bonds for the period ending December
Obligasi untuk periode sampai dengan 31 Desember 2025: 31, 2025:
Realisasi Penggunaan Dana
Fund utilization
PUB I BUMI PUB I BUMI PUB I BUMI
Tahap I (Rp) Tahap II (Rp) Tahap III (Rp)
PUB I BUMI PUB I BUMI PUB I BUMI
Phase I (Rp) Phase II (Rp) Phase III (Rp)
Hasil Bersih dari Penawaran 341,376,000,000 714,177,417,000 771,987,840,989 Net proceeds from public
Umum offering
Realisasi penggunaan dana 341,376,000,000 622,113,918,293 340,883,083,328 Realization of the Appropriation
of Funds
Sisa dana per 31 Desember 2025 - 92,063,498,707 431,104,757,661 Remaining proceeds as of
December 31, 2025
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REALISASI PENGGUNAAN DANA
HASIL PENAWARAN UMUM OBLIGASI
Realization of the Use of Proceeds from the Public Offering of Bonds
Rincian Biaya Penawaran Umum
Breakdown of Public Offering Costs
Realisasi
Biaya
Jenis
Jumlah Hasil Rencana Biaya Penawaran Hasil Bersih
Penawaran Lebih/
Jenis Biaya Penawaran Umum Penawaran Umum Umum Penawaran Umum
Umum Kurang
Types of Costs Total Proceeds from Public Offering Actual Net Proceeds from
Type of Public More or Less
the Public Offering Expense Plan Costs of the Public Offering
Offering
the Public
Offering
Biaya Jasa Penjamin
Guarantor Service 0.200% 700,000,000
Fees
Biaya Jasa
Penyelenggaraan 0.600% 2,100,000,000
Event Planning Fees
Biaya Jasa Penjualan
0.200% 700,000,000
Sales Commission
Obligasi
Berkelanjutan Biaya Jasa Profesi
I Bumi Tahap I Penunjang Pasar
Tahun 2025 Modal 350,000,000,000,00 8,624,000,000,00 - 341,376,000,000,00
0.917% 3,209,500,000
Bumi Series I Fees for Capital
2025 Continuous Market Support
Bonds (Phase I) Services
Biaya Lembaga
Penunjang Pasar
Modal
0.141% 493,500,000
Costs of Capital
Market Support
Institutions
Biaya Lain-lain
0.406% 1,421,000,000
Other Expenses
Jumlah
350,000,000,000,00 8,624,000,000,00 2.464% 8,624,000,000 - 341,376,000,000,00
Total
Biaya Jasa Penjamin
Guarantor Service 0.150% 1,082,415,000
Fees
Biaya Jasa
Penyelenggaraan 0.450% 3,247,245,000
Event Planning Fees
Biaya Jasa Penjualan
0.150% 1,082,415,000
Sales Commission
Obligasi
Berkelanjutan Biaya Jasa Profesi
I Bumi Tahap II Penunjang Pasar
Tahun 2025 Modal 721,610,000,000,00 7,432,583,000,00 - 714,177,417,000,00
0.162% 1,169,008,200
Bumi Series I Fees for Capital
2025 Continuous Market Support
Bonds (Phase II) Services
Biaya Lembaga
Penunjang Pasar
Modal
0.088% 635,016,800
Costs of Capital
Market Support
Institutions
Biaya Lain-lain
0.030% 216,483,000
Other Expenses
Jumlah
721,610,000,000,00 7,432,583,000,00 1.030% 7,432,583,000 - 714,177,417,000,00
Total
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Realisasi
Biaya
Jenis
Jumlah Hasil Rencana Biaya Penawaran Hasil Bersih
Penawaran Lebih/
Jenis Biaya Penawaran Umum Penawaran Umum Umum Penawaran Umum
Umum Kurang
Types of Costs Total Proceeds from Public Offering Actual Net Proceeds from
Type of Public More or Less
the Public Offering Expense Plan Costs of the Public Offering
Offering
the Public
Offering
Biaya Jasa Penjamin
Guarantor Service 0.150% 1,170,000,000
Fees
Biaya Jasa
Penyelenggaraan 0.450% 3,510,000,000
Event Planning Fees
Biaya Jasa Penjualan
0.150% 1,170,000,000
Sales Commission
Obligasi
Berkelanjutan I
Biaya Jasa Profesi
Bumi Tahap III
Penunjang Pasar
Tahun 2025
Modal 780,000,000,000,00 8,012,159,011,00 - 771,987,840,989,00
Bumi Series I 0.158% 1,232,400,000
Fees for Capital
2025 Continuous
Market Support
Bonds (Phase
Services
III)
Biaya Lembaga
Penunjang Pasar
Modal
0.085% 663,000,000
Costs of Capital
Market Support
Institutions
Biaya Lain-lain
0.034% 266,759,011
Other Expenses
Jumlah
780,000,000,000,00 8,012,159,011,00 1.027% 8,012,159,011 - 771,987,840,989,00
Total
Rincian Sisa Dana yang Berasal dari Dana Hasil Penawaran Umum Tahap I, II, dan III
Breakdown of Remaining Funds from the Proceeds of the Initial Public Offering (IPOs) in Phases I, II, and III
Hubungan
Jenis Penawaran Nilai dalam Tingkat
dengan
Umum Satuan Rupiah Suku
Nama Bank Periode Emiten
Public Offerings Amount in Bunga
Bank Name Period Relationship
Types Indonesian Interest
with the
Rupiah Rates
Issuer
Saldo bank dalam bentuk Giro Rupiah
(Special Rate) pada
PUB I Tahap I PT Ina Perdana Tbk 31 Desember 2025
- 5% Pihak Ketiga
PUB I Phase I Bank balance in the form of a Rupiah December 31, 2025
demand deposit account (Special Rate)
at PT Ina Perdana Tbk
Saldo bank dalam bentuk Giro Rupiah
(Special Rate) pada
PUB I Tahap II PT Ina Perdana Tbk 31 Desember 2025
92,063,498,707 5% Pihak Ketiga
PUB I Phase II Bank balance in the form of a Rupiah December 31, 2025
demand deposit account (Special Rate)
at PT Ina Perdana Tbk
Saldo bank dalam bentuk Giro Rupiah
(Special Rate) pada
PUB I Tahap III PT Ina Perdana Tbk 31 Desember 2025
431,104,757,661 5% Pihak Ketiga
PUB I Phase III Bank balance in the form of a Rupiah December 31, 2025
demand deposit account (Special Rate)
at PT Ina Perdana Tbk
523,168,256,368
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PROGRAM KEPEMILIKAN SAHAM
OLEH MANAJEMEN/KARYAWAN
Management/Employee Stock Ownership Program
Hingga tahun 2025, Perseroan belum mengadakan During the year 2025, the Company did not organize
dan menerapkan program kepemilikan saham bagi and implement any share ownership program for
manajemen atau karyawan. management or employees.
INFORMASI MATERIAL MENGENAI
INVESTASI, EKSPANSI, DIVESTASI,
PENGGABUNGAN/PELEBURAN
USAHA, AKUISISI, ATAU
RESTRUKTURISASI UTANG/MODAL
Material Information Regarding Investments, Expansions,
Divestments, Mergers/Consolidations, Acquisitions, or Debt/
Capital Restructurings
AKUISISI WOLFRAM LIMITED (WOLFRAM) ACQUISITION OF WOLFRAM LIMITED
Pada 7 Oktober 2025, Perseroan melakukan akuisisi (WOLFRAM)
terhadap Wolfram dengan membeli sebanyak 126.599.340 On October 7, 2025, the Company acquired Wolfram
saham. Wolfram yang berlokasi di Australia bergerak by purchasing 126,599,340 shares. Wolfram, located in
dalam bidang pertambangan emas dan tembaga. Dengan Australia, is engaged in gold and copper mining. With
akuisisi tersebut, kepemilikan Perseroan terhadap Wolfram this acquisition, the Company’s ownership of Wolfram is
adalah 99,68%. Pada 7 November 2025, Perseroan membeli 99.68%. On November 7, 2025, the Company purchased an
tambahan 400.670 saham. Dengan penambahan tersebut, additional 400,670 shares. This increase brings Wolfram’s
kepemilikan terhadap Wolfram menjadi sebesar 100%. ownership to 100%.
AKUISISI JUBILEE METALS LIMITED ACQUISITION OF JUBILEE METALS LIMITED
Perseroan melakukan akuisisi terhadap Jubilee Metals The Company acquired Jubilee Metals Limited (JML), an
Limited (JML) yang berlokasi di Australia. JML bergerak Australian company. JML is engaged in gold mining and is
dalam bidang pertambangan emas yang sudah dalam already in production.
tahap produksi.
Pada 2 Juli 2025, Perseroan menandatangani beberapa On July 2, 2025, the Company entered into several Share
Perjanjian Penjualan Saham dengan beberapa pemegang Sale Agreements with several JML shareholders to acquire
saham JML untuk memperoleh 16,50% kepemilikan di JML a 16.50% ownership in JML for AUD 5,000,003, equivalent
dengan nilai sebesar AUD5.000.003 atau setara dengan to USD 3,246,754. The Company purchased additional
USD3.246.754. Perseroan membeli tambahan saham JML JML shares through the issuance of 497,895 shares on
melalui penerbitan saham sebanyak 497.895 saham dan September 8 and 242,105 shares on October 28, 2025,
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242.105 saham masing-masing pada 8 September dan respectively. With these additional shares, the Company’s
28 Oktober 2025. Dengan penambahan saham tersebut, ownership of JML is now 43.93%.
kepemilikan Perseroan terhadap JML adalah sebesar
43,93%.
Perseroan membeli tambahan saham JML melalui The Company purchased additional shares of JML through
penerbitan saham sebanyak 1.152.632 saham dan 2.160.000 the issuance of 1,152,632 shares and 2,160,000 shares on
saham pada tanggal 15 Desember 2025 dan 17 Desember December 15, 2025, and December 17, 2025, respectively.
2025. Dengan penambahan pembelian saham tersebut, With these additional share purchases, the Company’s
kepemilikan Perusahaan terhadap JML menjadi sebesar ownership stake in JML now stands at 64.98%
64,98%
AKUISISI PT LAMAN MINING ACQUISITION OF PT LAMAN MINING
Pada 25 September 2025, Perseroan menandatangani On September 25, 2025, the Company signed a Term
Kesepakatan Bersama (Term Sheet) dengan PT Supreme Sheet with PT Supreme Global Investment (“SGI”) to
Global Investment (“SGI”) untuk mengakuisisi 45% saham acquire a 45% stake in PT Laman Mining (“LM”), a bauxite
di PT Laman Mining (“LM”), perusahaan yang bergerak mining company in Indonesia. The purchase price
di bidang pertambangan bauksit di Indonesia. Nilai was set at USD 59,100,000. As of December 31, 2025, the
pembelian saham ditetapkan sebesar USD59.100.000. transaction was still in the pre-settlement stage, and the
Hingga 31 Desember 2025, transaksi masih dalam tahap down payment had been paid in accordance with the
prapenyelesaian, dan uang muka sudah dibayarkan payment procedures and schedule outlined in the mutual
sesuai tata cara pembayaran dan jadwal dalam agreement.
kesepakatan bersama.
PENDIRIAN BUMI RESOURCES AUSTRALIA ESTABLISHMENT OF BUMI RESOURCES
PTY LTD AUSTRALIA PTY LTD
Pada 10 Juli 2025, Perseroan mendirikan Bumi Mineral On July 10, 2025, the Company established Australian-
Pty Ltd, yang berdomisili di Australia. Bumi Mineral Pty based Bumi Mineral Pty Ltd. The establishment’s purpose
Ltd, didirikan dengan tujuan untuk menjalankan Entitas is to operate a Special Purpose Entity. On July 11, 2025,
Bertujuan Khusus. Pada 11 Juli 2025, Bumi Mineral Pty Ltd, Bumi Mineral Pty Ltd changed its name to Bumi Resources
mengubah namanya menjadi Bumi Resources Australia Australia Pty Ltd.
Pty Ltd.
PENDIRIAN BATUBARA TRADING FZE ESTABLISHMENT OF BATUBARA TRADING
FZE
Pada 23 Juli 2025, BRI, entitas anak, mendirikan Batubara On July 23, 2025, BRI, a subsidiary, established Batubara
Trading FZE (BTF) yang berlokasi di Uni Emirat Arab (UEA). Trading FZE (BTF) located in the United Arab Emirates
BTF bergerak dalam bidang penjualan batubara. (UAE). BTF is engaged in coal sales.
LIKUIDASI SUMATERA COAL LIQUIDATION OF SUMATERA COAL
Pada 25 Juli 2025, Grup melakukan proses likuidasi PT On July 25, 2025, the Group liquidated PT Mitra Bisnis Harvest,
Mitra Bisnis Harvest, PT MBH Mining Resources, dan PT PT MBH Mining Resources, and PT Buana Mineral Harvest,
Buana Mineral Harvest, yang seluruh sahamnya dimiliki all of whose shares were owned by PT Citra Prima Sejari
oleh PT Citra Prima Sejari (CPS) dan PT Lumbung Capital (CPS) and PT Lumbung Capital (Lumbung), subsidiaries.
(Lumbung), Entitas Anak. Sampai dengan tanggal Upon the completion date of the consolidated financial
penyelesaian laporan keuangan konsolidasian yang statements for the year ended December 31, 2025, the
berakhir pada 31 Desember 2025, proses finalisasi legal documents for the closure were still being finalized.
dokumen legal atas penutupan tersebut masih dalam
proses penyelesaian.
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INFORMASI TRANSAKSI MATERIAL
YANG MENGANDUNG BENTURAN
KEPENTINGAN DAN/ATAU
TRANSAKSI DENGAN PIHAK AFILIASI
Information on Material Transactions Containing Conflicts of
Interest and/or Transactions with Affiliated Parties
Per 31 Desember 2025, Perseroan tidak memiliki transaksi As of December 31, 2025, the Company had no material
material yang mengandung benturan kepentingan dan transactions containing conflicts of interest or affiliated
atau transaksi afiliasi. Berikut adalah sifat relasi dan transactions. The following describes the nature of the
transaksi Perseroan dengan pihak-pihak berelasi: Company’s relationships and transactions with related
parties:
Pihak Berelasi Sifat Relasi Sifat Transaksi
Related Party Nature of Relation Nature of Transaction
PT Kaltim Prima Coal Ventura Bersama Piutang/utang
Joint Venture Receivables/payables
IndoCoal Resources (Cayman) Ltd.
PT IndoCoal Kalsel Resources
Kaltim Investment Resources (Cayman) Ltd
PT Dairi Prima Mineral
PT Petromine Energy Trading Perusahaan Afiliasi Pembelian bahan bakar dan pinjaman untuk
Affiliated Company modal kerja
PT Zeus Petro Energi Purchases of fuel and loan for working capital
PT Bakrie Capital Indonesia Perusahaan Afiliasi Beban-beban tertentu perusahaan afiliasi/
Affiliated Company entitas asosiasi/entitas induk yang dibayar di
muka oleh Grup
Certain expenses of affiliated companies/
associated entities/parent entities that are
PT Artha Widya Persada Entitas Asosiasi paid in advance by the Group
Associate
PT Visi Multi Artha
PT Visi Multi Artha Entitas Asosiasi
Associate
PT Darma Henwa Tbk Entitas Asosiasi Uang muka untuk alat berat dan modal kerja
Associate dan utang untuk kontraktor pertambangan
Advances for heavy equipment and working
capital and debt for mining contractors
Zurich Assets International Ltd. Entitas Asosiasi Piutang lainnya
Associate Other receivables
PT Suma Heksa Sinergi Entitas Asosiasi Kegiatan penambangan
Associate Mining activities
PT Cakrawala Langit Sejahtera Perusahaan Afiliasi Uang muka atas belanja modal dan produksi
Affiliated Company tambang
Advances for capital expenditures and mining
production
SGQ Singapore Project Holding PTE Ltd Entitas Ventura Bersama Pinjaman untuk modal kerja
Entity in Joint Venture Loan for Working Capital
Personil Manajemen Kunci Dewan Komisaris dan Direksi Remunerasi
Key Management Personnel Board of Commissioners and Directors Remuneration
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Direksi menetapkan setiap transaksi material selalu The Board of Directors mandates that all significant
dilaksanakan melalui prosedur yang memadai. Perseroan transactions undergo thorough procedures. The Company
memastikan bahwa transaksi afiliasi juga dilaksanakan ensures that affiliate transactions are also carried
sesuai dengan praktik bisnis yang berlaku umum. Dewan out in accordance with generally accepted business
Komisaris dan Komite Audit juga berperan penuh untuk practices. Furthermore, the Board of Commissioners and
memastikan transaksi dilakukan melalui prosedur yang the Audit Committee also play a full role in ensuring
memadai dan dilaksanakan sesuai dengan praktik bisnis that transactions are conducted through adequate
yang berlaku umum, antara lain dilakukan dengan procedures and in accordance with generally accepted
memenuhi prinsip transaksi yang wajar (arms-length business practices, including compliance with the arms-
principle). length principle.
Transaksi afiliasi atau transaksi material yang dilakukan The affiliate transactions or material transactions carried
Perseroan tersebut merupakan kegiatan usaha yang out by the Company are business activities conducted
dijalankan dalam rangka menghasilkan pendapatan to generate revenue and are performed routinely,
usaha dan dijalankan secara rutin, berulang, dan/atau repeatedly, and/or continuously. These transactions are
berkelanjutan. Transaksi ini juga diungkapkan dalam also disclosed in the annual financial statements in the
laporan keuangan tahunan dalam Catatan atas Laporan Notes to the Financial Statements No. 37.
Keuangan No. 37.
PERUBAHAN PERATURAN
PERUNDANG-UNDANGAN PADA
TAHUN BUKU
Changes to Legislation in the Fiscal Year
Sepanjang 2025, tidak terdapat perubahan peraturan Throughout 2025, there were no regulatory changes that
perundang-undangan yang berdampak material pada would have a material impact on the Company’s business
perkembangan usaha Perseroan. development.
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PERUBAHAN KEBIJAKAN
AKUNTANSI YANG DITERAPKAN
PADA TAHUN BUKU
Changes in Accounting Policies Applied in the Fiscal Year
Standar baru dan amendemen atas standar yang berlaku New standards and amendments to standards effective
efektif untuk periode yang dimulai pada atau setelah 1 for periods beginning on or after January 1, 2025, with
Januari 2025, dengan penerapan dini diperkenankan early adoption permitted, are:
yaitu:
• PSAK 117: Kontrak Asuransi; • PSAK 117: Insurance Contracts;
• Amendemen PSAK 117: Kontrak Asuransi: Penerapan • Amendments to PSAK 117: Insurance Contracts: Early
Awal PSAK 117 dan PSAK 109 Informasi Komparatif; dan Adoption of PSAK 117 and PSAK 109 Comparative
Information; and
• Amendemen PSAK 221: Pengaruh Perubahan Kurs • Amendments to PSAK 221: Effects of Changes in Foreign
Valuta Asing: Kekurangan Ketertukaran. Exchange Rates: Exchange Losses.
Beberapa PSAK juga diamendemen yang merupakan Several PSAKs were also amended as consequential
amendemen konsekuensial karena berlakunya PSAK 117: amendments due to the enactment of PSAK 117: Insurance
Kontrak Asuransi, yaitu: Contracts, namely:
• PSAK 103: Kombinasi Bisnis • PSAK 103: Business Combinations
• PSAK 105: Aset Tidak Lancar yang Dikuasai untuk Dijual • PSAK 105: Non-Current Assets Held for Sale and
dan Operasi yang Dihentikan Discontinued Operations
• PSAK107: Instrumen Keuangan: Pengungkapan • PSAK 107: Financial Instruments: Disclosures
• PSAK109: Instrumen Keuangan • PSAK 109: Financial Instruments
• PSAK 115: Pendapatan dari Kontrak dengan Pelanggan • PSAK 115: Revenue from Contracts with Customers
• PSAK 201: Penyajian Laporan Keuangan • PSAK 201: Financial Statement Presentation
• PSAK 207: Laporan Arus Kas • PSAK 207: Statement of Cash Flows
• PSAK 216: Aset Tetap • PSAK 216: Property, Plant and Equipment
• PSAK 219: Imbalan Kerja • PSAK 219: Employee Benefits
• PSAK 228: Investasi pada Entitas Asosiasi dan Ventura • PSAK 228: Investments in Associates and Joint Ventures
Bersama
• PSAK 232: Instrumen Keuangan Penyajian • PSAK 232: Financial Instrument Presentation
• PSAK 236: Penurunan Nilai Aset • PSAK 236: Impairment of Assets
• PSAK 237: Provisi, Liabilitas Kontijensi dan Aset Kontijensi • PSAK 237: Provisions, Liabilities Contingencies and
Contingent Assets
• PSAK 238: Aset Takberwujud • PSAK 238: Intangible Assets
• PSAK 240: Properti Investasi • PSAK 240: Investment Property
Implementasi amendemen standar tersebut tidak The implementation of these standard amendments did
memiliki dampak yang material terhadap jumlah yang not have a material impact on the amounts reported in
dilaporkan di tahun berjalan atau tahun sebelumnya. the current or prior years.
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KETAATAN SEBAGAI
WAJIB PAJAK
Compliance as a Taxpayer
Perseroan senantiasa mematuhi seluruh peraturan The Company adheres to the prevailing regulatory laws,
perundang-undangan yang berlaku, termasuk including Law No. 28 of 2007 on General Provisions and
di dalamnya Undang-Undang No. 28 Tahun 2007 Procedures for Taxation. The Company’s compliance
tentang Ketentuan Umum dan Tata Cara Perpajakan. with tax provisions reflects its support, contribution, and
Kepatuhan Perseroan terhadap ketentuan perpajakan involvement to the economic development of Indonesia.
mencerminkan dukungan, kontribusi, dan keterlibatan In 2025, the Company has promptly paid its taxes in
Perseroan terhadap pertumbuhan ekonomi Indonesia. accordance with its obligations, amounting to USD271.7
Pada 2025, Perseroan telah membayar pajak secara tepat million.
waktu sesuai kewajibannya, yakni sebesar USD271,7 juta.
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05
TATA KELOLA
PERUSAHAAN
Corporate Governance
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“
BUMI MENYADARI BAHWA TATA KELOLA YANG KOKOH
BUKAN SEKEDAR KEPATUHAN TERHADAP REGULASI,
MELAINKAN SEBUAH BUDAYA YANG MENGAKAR.
“
BUMI recognizes that robust corporate governance is not just regulatory
compliance, but is a deeply rooted culture.
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KOMITMEN
TATA KELOLA
Commitment to Corporate Governance
In 2025, the Company received
DI TAHUN 2025, PERSEROAN the Indonesia Excellence Award
MEMPEROLEH PENGHARGAAN for Good Corporate Governance
Ethics in Implementing ESG
INDONESIA EXCELLENCE GOOD Strategies for Sustainable
CORPORATE GOVERNANCE ETHICS Business Operations from Warta
Ekonomi.
IN IMPLEMENTING ESG STRATEGIES
FOR SUSTAINABLE BUSINESS
OPERATIONS.
Bagi BUMI, tata kelola perusahaan yang baik (good For BUMI, good corporate governance (GCG) is more
corporate governance atau GCG) bukan sekedar than just regulatory compliance, as it lays the foundation
pemenuhan kewajiban regulasi, melainkan pondasi for sustainable value creation for both the Company’s
utama dalam menciptakan nilai keberlanjutan bagi shareholders and stakeholders. BUMI believes that
pemegang saham dan pemangku kepentingan. BUMI consistent GCG implementation is a crucial tool for
meyakini bahwa penerapan GCG yang konsisten adalah mitigating risks, improving operational efficiency, and
instrumen krusial dalam memitigasi risiko, meningkatkan maintaining public trust amid the dynamics of the
efisiensi operasional, serta menjaga kepercayaan global market. BUMI periodically assesses its GCG
publik di tengah dinamika pasar global. Secara berkala, implementation both internally (by Internal Audit) and
penerapan GCG BUMI dinilai secara internal (oleh Internal externally by independent parties. The results of these
Audit) dan juga pihak independen. Hasil penilaian assessments have led BUMI to receive recognition and
tersebut telah mengantar BUMI dalam meraih apresiasi awards.
dan penghargaan.
Di tahun 2025, Perseroan memperoleh penghargaan In 2025, the Company received the Indonesia Excellence
Indonesia Excellence Good Corporate Governance Ethics Award for Good Corporate Governance Ethics in
in Implementing ESG Strategies for Sustainable Business Implementing ESG Strategies for Sustainable Business
Operations dari media Warta Ekonomi. Selain itu, BUMI Operations from Warta Ekonomi. BUMI garnered more
176
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juga memperoleh CG Award untuk kategori Top 50 Big GCG Awards in the “Top 50 Large-Cap Publicly Listed
Capitalization Public Listed Company dan kategori Best Companies” category and the “Best Rights and Equitable
Rights and Equitable Treatment of Shareholders oleh Treatment of Shareholders” category from the Indonesia
Indonesia Institute for Corporate Directorship (IICD) Institute for Corporate Directorship (IICD), based on an
berdasarkan penilaian penerapan instrumen ASEAN assessment of the implementation of the ASEAN Corporate
CG Scorecard (ACGS). Instrumen ACGS digunakan di Governance Scorecard (ACGS). The ACGS has been
negara-negara Asia Tenggara sebagai piranti penilaian adopted across Southeast Asia as a tool for evaluating
praktik-praktik GCG perusahaan terbuka di negara the corporate governance practices of publicly listed
masing-masing. companies in their respective nations.
STRUKTUR
TATA KELOLA
Governance Structure
Perseroan memiliki organ tata kelola yang lengkap The Company has a complete governance structure with
dengan pembagian tugas dan wewenang yang jelas, a clear division of duties and authorities to ensure that the
guna memastikan mekanisme check and balances checks and balances mechanism functions optimally:
berjalan secara optimal:
• Rapat Umum Pemegang Saham (RUPS): wadah • General Meeting of Shareholders (GMS): the highest
tertinggi pemegang saham untuk mengambil forum for shareholders to make strategic decisions.
keputusan strategis.
• Dewan Komisaris: melakukan pengawasan terhadap • Board of Commissioners: oversees the general
kebijakan jalannya pengurusan secara umum dan management policies and provides advice to the
memberikan nasihat kepada Direksi. Board of Directors.
• Direksi: bertanggung jawab penuh atas pengurusan • Board of Directors: fully responsible for managing the
Perseroan untuk kepentingan dan tujuan Perseroan. Company in the best interests of the Company and in
accordance with its objectives.
• Organ pendukung: termasuk Sekretaris Perusahaan, • Supporting bodies: including the Corporate Secretary,
Audit Internal, serta Komite-komite di bawah Dewan Internal Audit, and committees under the Board
Komisaris (Komite Audit, Komite Nominasi dan of Commissioners (Audit Committee, Nomination
Remunerasi, Komite Manajemen Risiko). and Remuneration Committee, Risk Management
Committee).
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LANDASAN DAN PRINSIP
TATA KELOLA
Foundations and Principles of Corporate Governance
BUMI menyadari bahwa tata kelola yang kokoh bukan BUMI recognizes that robust corporate governance is
sekedar kepatuhan terhadap regulasi, melainkan sebuah not just regulatory compliance, but is a deeply rooted
budaya yang mengakar. Perseroan telah mengadopsi culture. The Company has adopted the ETAK principles
prinsip ETAK sebagaimana diamanatkan dalam Pedoman as mandated by the 2021 Indonesian Corporate
Umum Governansi Korporasi Indonesia (PUGKI) 2021 Governance Code (PUGKI), which provides guidance on
sebagai kompas dalam menjalankan roda organisasi. running the organization. The implementation of the ETAK
Penerapan prinsip ETAK di Perseroan sepanjang tahun principles at the Company throughout 2025 is as follows:
2025 adalah sebagai berikut:
Prinsip GCG Implementasi
GCG Principle Implementation
Etika Kami menempatkan etika sebagai pondasi tertinggi dalam berperilaku. Perseroan memastikan bahwa
Ethics seluruh insan Perseroan, mulai dari Dewan Komisaris dan Direksi hingga karyawan tingkat operasional
bertindak berdasarkan nilai-nilai integritas, kejujuran, dan kepedulian terhadap lingkungan serta
Masyarakat. Di tahun 2025, Perseroan melakukan pembaruan Pakta Integritas dan penguatan sistem
whistleblowing untuk memastikan tidak ada toleransi terhadap praktik gratifikasi dan benturan
kepentingan.
We place ethics at the very foundation of our conduct. The Company ensures that all of its workforce,
from the Board of Commissioners and the Board of Directors down to operational-level employees, live
up to the values of integrity, honesty, and concern for the environment and the community. In 2025, the
Company updated its Integrity Pact and strengthened its whistleblowing system to ensure zero tolerance
for bribery and conflicts of interest.
Transparansi Untuk menjaga objektivitas dan kepercayaan dalam menjalankan kegiatan usaha, Perseroan
Transparency berkomitmen menerapkan prinsip transparansi dengan menyediakan informasi yang material, relevan,
akurat, dan tepat waktu kepada para pemangku kepentingan. Informasi tersebut disampaikan melalui
media yang mudah diakses dan dipahami, sehingga mendukung proses pengambilan keputusan yang
rasional dan bertanggung jawab. Sebagai bagian dari upaya tersebut, Perseroan menyediakan akses
informasi melalui website resmi Perseroan, yang memuat berbagai informasi terkait profil Perseroan,
kinerja, tata kelola, serta informasi lain yang relevan. Melalui mekanisme ini, Perseroan memastikan
bahwa pemangku kepentingan memperoleh akses yang setara terhadap informasi, sekaligus
memperkuat akuntabilitas dan kepercayaan publik terhadap Perseroan.
To maintain objectivity and trust in conducting its business activities, the Company is committed to
implementing the principle of transparency by providing material, relevant, accurate, and timely
information to stakeholders. This information is delivered through easily accessible, understandable
media, thereby supporting rational and responsible decision-making. As part of this effort, the Company
provides access to information through its official website, which contains details on the Company’s
profile, performance, governance, and other relevant matters. Through this mechanism, the Company
ensures that stakeholders have equal access to information while strengthening accountability and
public trust in the Company.
Akuntabilitas Perseroan menjamin adanya kejelasan fungsi dan wewenang dalam struktur organisasi. Setiap organ
Accountability Perseroan (RUPS, Dewan Komisaris, dan Direksi) mempertanggungjawabkan kinerjanya secara terukur
kepada para pemangku kepentingan. Di tahun 2025, Perseroan melaksanakan evaluasi kinerja berbasis
Key Performane Indicators (KPI) yang selaras dengan kepentingan pemegang saham jangka Panjang.
The Company ensures clarity regarding roles and responsibilities within its organizational structure. Each
of the Company’s governing bodies (the General Meeting of Shareholders, the Board of Commissioners,
and the Board of Directors) is accountable to stakeholders for its performance, which is measured
through specific metrics. In 2025, the Company implemented a performance evaluation system based
on Key Performance Indicators (KPIs) that align with the long-term interests of shareholders.
Keberlanjutan Keberlanjutan: Perseroan mematuhi peraturan perundang-undangan serta berkomitmen melaksanakan
Sustainability tanggung jawab terhadap masyarakat dan lingkungan agar berkontribusi pada pembangunan
berkelanjutan melalui kerjasama dengan semua pemangku kepentingan terkait untuk meningkatkan
kehidupan mereka dengan cara yang selaras dengan kepentingan bisnis dan agenda pembangunan
berkelanjutan. Di tahun 2025, Perseroan mengintegrasikan aspek ESG (Environmental, Social and
Governance) ke dalam strategi bisnis tahunan dan pelaporan keberlanjutan yang lebih transparan.
Sustainability: The Company complies with laws and regulations and is committed to fulfilling its responsibilities
to society and the environment to contribute to sustainable development by collaborating with all relevant
stakeholders to improve their lives in a manner that aligns with business interests and the sustainable
development agenda. By 2025, the Company will integrate ESG (Environmental, Social, and Governance)
aspects into its annual business strategy and enhance transparency in its sustainability reporting.
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PEDOMAN GUIDELINES
Perseroan menerapkan GCG dengan berpedoman The Company implements GCG in accordance with
kepada peraturan dan ketentuan perundang-undangan applicable laws and regulations, as follows:
yang berlaku, sebagai berikut:
1. Undang-Undang No. 40 Tahun 2007 tentang Perseroan 1. Law No. 40 of 2007 on Limited Liability Companies;
Terbatas;
2. Undang-Undang No. 14 Tahun 2008 tentang 2. Law No. 14 of 2008 on Information Disclosure;
Keterbukaan Informasi;
3. Peraturan Otoritas Jasa Keuangan No. 33/POJK.04/2014 3. Financial Services Authority Regulation No. 33/
tanggal 8 Desember 2014 tentang Direksi dan Dewan POJK.04/2014 dated December 8, 2014, on the Board
Komisaris Emiten atau Perusahaan Publik; of Directors and Board of Commissioners of Issuers or
Public Companies;
4. Peraturan Otoritas Jasa Keuangan No. 34/ 4. Financial Services Authority Regulation No. 34/
POJK/04/2014 tanggal 8 Desember 2014 tentang POJK/04/2014 dated December 8, 2014, on the
Komite Nominasi dan Remunerasi Emiten atau Nomination and Remuneration Committees of Issuers
Perusahaan Publik; or Public Companies;
5. Peraturan Otoritas Jasa Keuangan No. 35/POJK.04/2014 5. Financial Services Authority Regulation No. 35/
tanggal 8 Desember 2014 tentang Sekretaris POJK.04/2014 dated December 8, 2014, regarding the
Perusahaan Emiten atau Perusahaan Publik; Corporate Secretary of Issuers or Public Companies;
6. Peraturan Otoritas Jasa Keuangan No. 8/POJK.04/2015 6. Financial Services Authority Regulation No. 8/
tanggal 25 Juni 2015 tentang Situs Web Emiten atau POJK.04/2015 dated June 25, 2015, regarding the
Perusahaan Publik; Websites of Issuers or Public Companies;
7. Peraturan Otoritas Jasa Keuangan No. 21/POJK.04/2015 7. Financial Services Authority Regulation No. 21/
tanggal 17 November 2015 tentang Penerapan POJK.04/2015 dated November 17, 2015, regarding the
Pedoman Tata Kelola Perusahaan Terbuka; Implementation of Corporate Governance Guidelines
for Public Companies;
8. Peraturan Otoritas Jasa Keuangan No. 55/POJK.04/2015 8. Financial Services Authority Regulation No. 55/
tanggal 29 Desember 2015 tentang Pembentukan dan POJK.04/2015 dated December 29, 2015 concerning
Pedoman Pelaksanaan Kerja Komite Audit; the Establishment and Guidelines for the Operation of
Audit Committees;
9. Peraturan Otoritas Jasa Keuangan No. 29/POJK.04/2016 9. Financial Services Authority Regulation No. 29/
tanggal 29 Juli 2016 tentang Laporan Tahunan Emiten POJK.04/2016 dated July 29, 2016 concerning Annual
atau Perusahaan Publik Reports of Issuers or Public Companies
10. Peraturan Otoritas Jasa Keuangan No. 15/ 10. Financial Services Authority Regulation No. 15/
POJK.04/2020 tanggal 20 April 2020 tentang Rencana POJK.04/2020 dated April 20, 2020 concerning
dan Penyelenggaraan Rapat Umum Pemegang the Planning and Conduct of General Meetings of
Saham Perusahaan Terbuka; Shareholders of Public Companies;
11. Peraturan Otoritas Jasa Keuangan No. 16/POJK.04/2020 11. Financial Services Authority Regulation No. 16/
tanggal 20 April 2020 tentang Pelaksanaan Rapat POJK.04/2020 dated April 20, 2020, regarding the
Umum Pemegang Saham Perusahaan Terbuka Secara Conduct of General Meetings of Shareholders of Public
Elektronik; Companies by Electronic Means;
12. Surat Edaran Otoritas Jasa Keuangan No. 32/ 12. Financial Services Authority Circular Letter No. 32/
SEOJK.04/2015 tanggal 16 November 2015 tentang SEOJK.04/2015 dated November 16, 2015, regarding
Pedoman Tata Kelola Perusahaan Terbuka; Guidelines on Corporate Governance of Public Companies;
13. Surat Edaran Otoritas Jasa Keuangan No. 16/ 13. Financial Services Authority Circular Letter No. 16/
SEOJK.04/2021 tanggal 29 Juni 2021 tentang Bentuk dan SEOJK.04/2021 dated June 29, 2021 regarding the Form and
Isi Laporan Tahunan Emiten atau Perusahaan Publik; Content of Annual Reports of Issuers or Public Companies;
14. Praktik Terbaik Indonesia – Pedoman Good Corporate 14. Indonesian Best Practices – Guidelines on Good
Governance disusun oleh Komite Nasional Kebijakan Corporate Governance compiled by the National
Governance (KNKG) tahun 2006; Committee on Governance Policy (KNKG) in 2006;
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15. ASEAN Corporate Governance Scorecard; 15. ASEAN Corporate Governance Scorecard;
16. OECD (Organization for Economic Cooperation and 16. OECD (Organization for Economic Cooperation and
Development) Principles of Corporate Governance; dan Development) Principles of Corporate Governance; and
17. Anggaran Dasar dan kebijakan internal Perseroan. 17. The Company’s Articles of Association and internal
policies.
STRUKTUR ORGAN
TATA KELOLA PERUSAHAAN
Corporate Governance Structure
Sesuai dengan Undang-Undang Republik Indonesia In accordance with Law of the Republic of Indonesia
Nomor 40 tahun 2007 tentang Perseroan Terbatas (UU PT), No. 40 of 2007 on Limited Liability Companies (LLC Law),
organ perusahaan terdiri atas Rapat Umum Pemegang the corporate bodies consist of the General Meeting
Saham (RUPS), Dewan Komisaris, Direksi, Sekretaris of Shareholders (GMS), the Board of Commissioners,
Perusahaan, Komite Audit, Komite Nominasi dan the Board of Directors, the Corporate Secretary, the
Remunerasi, Komite Manajemen Risiko, Divisi Manajemen Audit Committee, the Nomination and Remuneration
Risiko. Divisi Internal Audit, dan Departemen Sustainability Committee, the Risk Management Committee, the Risk
(CSR). Sesuai dengan Anggaran Dasar Perseroan dan Management Division, Internal Audit Division, and the
peraturan perundang-undangan yang berlaku, setiap Sustainability (CSR) Department. In accordance with
organ memiliki peran penting dalam penerapan GCG the Company’s Articles of Association and applicable
serta melaksanakan fungsi, tugas, dan tanggung jawab laws and regulations, each organ plays a vital role in the
masing-masing demi kepentingan Perseroan. implementation of GCG and carries out its respective
functions, duties, and responsibilities for the benefit of the
Company.
Struktur Organ Tata Kelola BUMI
Structure of BUMI Governance Organs
Rapat Umum Pemegang Saham
General Meeting of Shareholders
Dewan Komisaris Presiden Direktur
Board of President Director
Commissioners (CEO)
Komite Audit
Audit Committee
Direktur
Directors
Komite Nominasi
dan Remunerasi
Nomination &
Remuneration Komite Pedoman Komite Sumber Daya
Committee Perilaku Manusia Komite ESG
Code of Conduct Human Resources ESG Committee
Committee Committee
Komite Manajemen
Risiko
Risk Management
Committee
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TAHAPAN IMPLEMENTASI
GCG DI BUMI
Stages of GCG Implementation at BUMI
Awal penerapan GCG dimulai sejak BUMI resmi BUMI began implementing GCG the moment it officially
mencatatkan sahamnya di Bursa dan mengubah listed its shares on the Stock Exchange and changed
statusnya menjadi Perusahaan Terbuka. Dimulai dari its status to a Public Company. It started with a
komitmen dari Dewan Komisaris, Direksi, dan Shareholders commitment from BUMI’s Board of Commissioners, Board
BUMI bahwa praktek Good Corporate Governance sangat of Directors, and Shareholders that the practice of Good
penting diterapkan guna meningkatkan kepercayaan Corporate Governance is essential to enhancing the
stakeholders dan shareholders serta mewujudkan bisnis trust of stakeholders and shareholders and achieving
yang berkelanjutan bagi Perseroan. Sebagai tindak sustainable business for the Company. As a follow-up
lanjut dari komitmen dan untuk mengukur kualitas to this commitment and to measure the quality of GCG
penerapan GCG, maka BUMI menetapkan framework implementation, BUMI established a clear governance
tata kelola yang jelas dan mengkomunikasikan kerangka framework and communicated this framework to
tersebut kepada para stakeholders. Proses implementasi stakeholders. The GCG implementation process is
GCG dimonitor secara berkala untuk menilai kualitas monitored periodically to assess its quality through
penerapannya dengan melaksanakan assessment baik assessments conducted by both Independent Assessors
yang dilakukan oleh Asesor Independen maupun secara and through self-assessments. These assessment
self-assessment. Proses asesmen tersebut mengacu processes are based on parameters relevant to BUMI as
pada parameter-parameter yang relevan dengan BUMI a publicly listed company whose shares are traded on
sebagai Perusahaan Terbuka yang sahamnya tercatat the Indonesia Stock Exchange. The assessments result in
di Bursa Efek Indonesia. Asesmen tersebut menghasilkan suggestions and recommendations that are addressed
saran dan rekomendasi yang dipenuhi dalam upaya in efforts to evaluate and maximize best GCG practices
melakukan evaluasi dan memaksimalkan praktek terbaik at BUMI (improvement). The overall results of BUMI’s GCG
GCG di BUMI (improvement). Hasil implementasi GCG implementation will be published on the Company’s
BUMI secara keseluruhan akan dipublikasikan melalui official website, in the Annual Report, and in media
website resmi Perseroan, Laporan Tahunan, serta rilis releases accessible to all stakeholders.
media yang dapat diakses oleh seluruh stakeholders.
Tahapan implementasi GCG BUMI dapat diilustrasikan The chart below illustrates stages of BUMI’s GCG
melalui bagan di bawah ini: implementation:
Commitment
from BoC, BoD,
and
Shareholders
Clear
Monitor
Frameworks/
Process
Definitions
Reinforce
through Human Clear
Resources Accountability
Mechanism
Interactive Communication
Process & Training
Resources
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KEBIJAKAN TATA KELOLA
PERUSAHAAN
Corporate Governance Policy
Kebijakan GCG menjadi dasar bagi Perseroan dalam The GCG Policy lays the foundation for the Company in
membuat Pedoman Perilaku, Surat Keputusan Dewan developing its Code of Conduct, Resolutions of the Board
Komisaris dan Direksi, Board Manual and Supporting of Commissioners and the Board of Directors, the Board
Organs versi 4.2 (Piagam), Piagam Komite Dewan Manual and Supporting Organs Version 4.2 (Charter), the
Komisaris maupun Direksi, serta selanjutnya Standard Charters of the Board of Commissioners’ and Board of
Operating Procedure (SOP) operasional Perseroan Directors’ Committees, and the Company’s operational
sebagaimana digambarkan dalam diagram di bawah ini. Standard Operating Procedures (SOPs), as illustrated in
the diagram below.
Kebijakan GCG
GCG Policy Level 1
Level 2
Pedoman Dewan,
Peraturan Perusahaan Pedoman Perilaku Piagam Komite
Level 3
Company Regulations Code of Conduct Board Manuals,
Committee Charters
Prosedur Operasi Standar
Standard Operating
Procedures
Perseroan menggabungkan prinsip-prinsip GCG yang The Company integrates the principles of GCG—which
terdiri dari keterbukaan, akuntabilitas, tanggung include transparency, accountability, responsibility,
jawab, kemandirian, dan kewajaran, dengan peraturan, independence, and fairness—with applicable regulations,
pedoman dan kebijakan yang berlaku, sebagai kebijakan guidelines, and policies as part of its GCG practices. These
dalam praktik GCG. Peraturan, pedoman dan kebijakan applicable regulations, guidelines, and policies include,
yang berlaku tersebut, antara lain: among others:
Kebijakan dan Prosedur No. Dokumen Tanggal
Policies and Procedures Document No. Date
Anggaran Dasar Akta No. 7 2 Juni 2025
Articles of Association Deed No.7 June 2. 2025
Kebijakan GCG: “Cara Kerja Yang Diharapkan Dari Kita” 739/BR-BOD/IX/06 20 September 2006
GCG Policy: “The Way We are Expected to Work” September 20, 2006
Pedoman Perilaku: “Cara Kita Melakukan Usaha” Versi 4.0 230/BR-BOD/V/18 31 Mei 2018
Code of Conduct: “They Way We Conduct Business” Version 4.0 May 31, 2018
Manual Kerja Dewan Komisaris dan Direksi Versi 4.2 262/BR-BOD/VIII/20 3 Agustus 2020
Board Manual Version 4.2 August 3, 2020
Piagam Komite Audit 03c/BR-KA/III/18 29 Maret 2018
Audit Committee Charter March 29, 2018
Piagam Komite Nominasi dan Remunerasi 169/BR-BOC/VII/15 27 Juli 2015
Nomination and Remuneration Committee Charter July 27, 2015
Piagam Komite Manajemen Risiko 1219/BR-BOC/XII/10 30 Desember 2010
Risk Management Committee Charter December 30, 2010
Piagam Audit Internal 07/BR-KA/III/25 3 Maret 2025
Internal Audit Charter March 3, 2025
Kebijakan dan Prosedur Manajemen Risiko versi 3.0 313/BR-BOD/X/19 2 Oktober 2019
Risk Management Policy and Procedures Version 3.0 October 2, 2019
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Kebijakan dan Prosedur No. Dokumen Tanggal
Policies and Procedures Document No. Date
Kebijakan dan Prosedur Tanggung Jawab Sosial Perusahaan versi 1.0 147/BR-BOD/V/19 15 Mei 2019
Corporate Social Responsibility Policy and Procedures Version 1.0 May 15, 2019
Piagam Komite CoC versi 2.0 561/BR-BOD/XII/23 19 Desember 2023
CoC Committee Charter Version 2.0 December 19, 2023
Piagam Komite SDM versi 2.1 552/BR-BOD/VIII/25 8 Agustus 2025
Human Resources Committee Charter, Version 2.1 August 8, 2025
Kebijakan dan Prosedur Pengadaan 1082/BR-BOD/IV/09 30 Oktober 2009
Procurement Policy and Procedures October 30, 2009
Sistem Pelaporan Manajemen 460/BR-BOD/V/11 27 Mei 2011
Management Reporting System May 27, 2011
Human Right Systems versi 1.0 476/BR-BOD/XII/18 10 Desember 2018
Human Right Systems version 1.0 December 10, 2018
Sustainability System Policy versi 1.0 082/BR-BOD/III/19 15 Maret 2019
Sustainability System Policy version 1.0 March 15, 2019
Piagam Komite Environmental, Social, and Governance (ESG) 030/BR-BOD/I/21 15 Januari 2021
Environmental, Social, and Governance (ESG) Committee Charter January 15, 2021
PENILAIAN TATA KELOLA
PERUSAHAAN
Corporate Governance Assessment
PROSEDUR PELAKSANAAN IMPLEMENTATION PROCEDURE
Perseroan melakukan penilaian kualitas implementasi The Company conducts an assessment of the quality
GCG yang dapat dilakukan baik secara mandiri (self- of GCG implementation, which can be done either
assessment) maupun bekerja sama dengan pihak independently (self-assessment) or in collaboration with
ketiga untuk mendapatkan hasil penilaian yang lebih third parties to obtain more independent assessment
independen. results.
KRITERIA PENILAIAN DAN PIHAK YANG ASSESSMENT CRITERIA AND ASSESSING
MELAKUKAN PENILAIAN PARTIES
Pada tahun 2025, Perseroan melakukan GCG assessment In 2025, BUMI and an independent party, namely the
bekerja sama dengan pihak independen, yaitu Indonesian Indonesian Institute for Corporate Directorship (IICD),
Institute for Corporate Directorship (IICD). Perseroan juga co-assessed the Company’s GCG. The Company also
mendapatkan laporan penilaian penerapan tata kelola received an assessment report on the implementation of
perusahaan berdasarkan ACGS yang dilakukan oleh RMS corporate governance based on the ACGS, prepared by
dibuat untuk OJK dan BEI. ACGS dirancang oleh ASEAN RMS for the OJK and the IDX. The ACGS was designed by
Capital Market Forum (ACMF) dan Asian Development the ASEAN Capital Market Forum (ACMF) and the Asian
Bank (ADB) yang melibatkan 6 (enam) negara, yaitu Development Bank (ADB), involving six (6) countries:
Indonesia, Malaysia, Filipina, Singapura, Thailand, dan Indonesia, Malaysia, the Philippines, Singapore, Thailand,
Vietnam. Tujuan utama ACGS adalah meningkatkan and Vietnam. The primary objective of the ACGS is to
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PENILAIAN TATA KELOLA
PERUSAHAAN
Corporate Governance Assessment
standar tata kelola sekaligus memberikan visibilitas enhance corporate governance standards while providing
internasional yang lebih luas pada perusahaan publik di broader international visibility for public companies in
negara anggota Association of Southeast Asian Nations member countries of the Association of Southeast Asian
(ASEAN). Nations (ASEAN).
HASIL PENILAIAN DAN TINDAK LANJUT ASSESSMENT RESULTS AND FOLLOW-UP
Di tahun 2025, kinerja tingkat kepatuhan BUMI In 2025, BUMI’s compliance performance received an
mendapatkan hasil penilaian yang sangat baik dengan excellent rating with scores of 95.70 (IICD) and 96.98
skor sebesar 95,70 (IICD) dan 96,98 (RSM) atau termasuk (RSM), or falling under the “Very Good” category, which
dalam predikat “Very Good” yang artinya implementasi means that the Company’s governance practices fully
tata kelola Perseroan sudah mematuhi penuh standar comply with international standards as required by
internasional sebagaimana disyaratkan oleh ASEAN the 2024 version of the ASEAN Corporate Governance
Corporate Governance Scorecard (ACGS) versi 2024. Hasil Scorecard (ACGS). The assessment results conducted
penilaian yang dilakukan oleh Indonesian Institute for by the Indonesian Institute for Corporate Directorship
Corporate Directorship (IICD) disajikan secara rinci pada (IICD) are presented in detail in the “Implementation
bagian “Penerapan Pedoman Tata Kelola Perusahaan of the Guidelines on Corporate Governance of Public
Terbuka” di dalam Laporan Tahunan ini. Companies” section of this Annual Report.
PEMEGANG
SAHAM
Shareholders
Pemegang Saham merupakan individu atau badan Shareholders are individuals or legal entities that legally
hukum yang secara sah memiliki saham Perusahaan. own the Company’s shares. The Company’s shares
Saham Perusahaan terdiri dari Saham Seri A dengan nilai consist of Series A shares with a par value of Rp500 per
nominal per saham sebesar Rp500, saham Seri B dengan share, Series B shares with a par value of Rp100 per share,
nilai nominal per saham sebesar Rp100, dan saham Seri and Series C shares with a par value of Rp50 per share.
C dengan nilai nominal per saham sebesar Rp50. Meski However, all shareholders—whether holding Series A,
demikian, seluruh pemegang saham baik saham Seri A, Series B, or Series C shares—have equal voting rights and
saham Seri B, dan saham Seri C memiliki hak suara serta are entitled to the same dividends.
dividen yang sama.
HAK PEMEGANG SAHAM SHAREHOLDER RIGHTS
Hak pemegang saham dalam Rapat Umum Pemegang Shareholders’ rights at the General Meeting of
Saham (RUPS) termasuk, namun tidak terbatas pada: Shareholders (GMS) include, but are not limited to:
1. Memperoleh perlakuan yang setara berdasarkan 1. Obtaining equal treatment based on the principle that
prinsip bahwa Pemegang Saham dengan jenis dan Shareholders with the same type and classification
klasifikasi yang sama mempunyai kedudukan yang have equal position in the Company.
setara di dalam Perseroan.
2. Menghadiri, menyampaikan pendapat dan 2. Attending, expressing opinions and voting in the GMS
memberikan suara dalam RUPS berdasarkan based on the provision that one share entitles the
ketentuan satu saham memberi hak kepada holder to cast one vote.
pemegangnya untuk mengeluarkan satu suara.
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3. Memperoleh informasi material mengenai Perseroan 3. Obtaining material information about the Company
secara berkala, tepat waktu, benar dan teratur. periodically, on time, correctly and regularly.
4. Menerima bagian dari keuntungan Perseroan yang 4. Receiving a share of the Company’s profits allocated
diperuntukkan bagi Pemegang Saham dalam to Shareholders in the form of dividends and other
bentuk dividen dan pembagian keuntungan lainnya, profit sharing, proportional to the number of shares
sebanding dengan jumlah saham yang dimilikinya. owned.
5. Menunjuk dan memberhentikan anggota Dewan 5. Appointing and dismissing members of the Board of
Komisaris dan Direksi. Commissioners and Board of Directors.
6. Menentukan sistem remunerasi dari anggota Dewan 6. Determining the remuneration system of the members
Komisaris dan Direksi. of the Board of Commissioners and Board of Directors.
7. Menilai kinerja dari Dewan Komisaris dan Direksi. 7. Assessing the performance of the Board of
Commissioners and Board of Directors.
8. Mengesahkan laporan keuangan yang telah di audit 8. Approving the financial statements that have been
oleh auditor eksternal. audited by the external auditor.
9. Menetapkan Laporan Tahunan Perusahaan yang 9. Ratifying the Company’s Annual Report which has been
sebelumnya telah ditelaah oleh Dewan Komisaris previously reviewed by the Board of Commissioners on the
atas kinerja pengurusan Perusahaan yang telah performance of the Company’s management carried out
dilaksanakan Direksi selama tahun buku yang lalu. by the Board of Directors during the past financial year.
10. Menyetujui rencana usaha dan keuangan Perusahaan. 10. Approving the Company’s business and financial plans.
11. Menunjuk auditor eksternal Perusahaan. 11. Appointing the Company’s external auditor.
TANGGUNG JAWAB PEMEGANG SAHAM SHAREOLDERS RESPONSIBILITIES
Pemegang Saham Perseroan tidak bertanggung jawab secara The Company’s shareholders shall not be held personally
pribadi atas perikatan yang dibuat atas nama Perseroan dan liable for obligations entered into on behalf of the Company
tidak bertanggung jawab atas kerugian Perseroan melebihi and are not liable for the Company’s losses in access of
saham yang dimiliki, selaras dengan tanggung jawab the value of their respective shares, in accordance with the
pemegang saham sebagaimana diatur dalam Undang- liability of shareholders as stipulated in Article 3(1) of Law
Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas No. 40 of 2007 on Limited Liability Companies (“LLC Law”).
(“UU PT”) Pasal 3 ayat (1). Namun, masih terdapat adanya However, there remains a possibility that shareholders
kemungkinan pemegang saham harus bertanggung jawab may be held liable to the extent of their personal assets
hingga menyangkut kekayaan pribadinya berdasarkan Pasal pursuant to Article 3(2) of the LLC Law, which states that
3 ayat (2) UU PT yang menyatakan bahwa ketentuan di dalam the provisions of Article 3(1) do not apply if:
Pasal 3 ayat (1) tidak berlaku apabila:
1. Persyaratan Perseroan sebagai badan hukum belum 1. The Company’s requirements as a legal entity have
atau tidak terpenuhi. not been or are not fulfilled.
2. Pemegang saham yang bersangkutan baik langsung 2. The shareholder concerned directly or indirectly in
maupun tidak langsung dengan itikad buruk bad faith utilizes the Company for personal interests.
memanfaatkan Perseroan untuk kepentingan pribadi.
3. Pemegang saham yang bersangkutan terlibat dalam 3. The shareholder concerned is involved in an unlawful
perbuatan melawan hukum yang dilakukan oleh act committed by the Company
Perseroan.
4. Pemegang saham yang bersangkutan baik 4. The relevant shareholder directly or indirectly
langsung maupun tidak langsung secara melawan unlawfully uses the Company’s assets, which results
hukum menggunakan kekayaan Perseroan, yang in the Company’s assets becoming insufficient to pay
mengakibatkan kekayaan Perseroan menjadi tidak off the Company’s debts.
cukup untuk melunasi utang Perseroan.
Berkaitan dengan likuidasi, berdasarkan Pasal 150 ayat In relation to liquidation, based on Article 150 paragraph (5)
(5) UU PT, pemegang saham wajib mengembalikan sisa of the Company Law, shareholders are required to return the
kekayaan hasil likuidasi secara proporsional dengan remaining assets of the liquidation proceeds in proportion
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PEMEGANG
SAHAM
Shareholders
jumlah yang diterima terhadap jumlah tagihan. Pemegang to the amount received against the amount of bills.
saham wajib mengembalikan sisa kekayaan hasil likuidasi Shareholders are required to return the remaining assets
apabila dalam hal sisa kekayaan hasil likuidasi telah of the liquidation proceeds if the remaining assets of the
dibagikan kepada pemegang saham dan terdapat liquidation proceeds have been distributed to shareholders
tagihan kreditor yang belum mengajukan tagihannya. and there are creditor bills that have not submitted their bills.
KEBIJAKAN HUBUNGAN DENGAN SHAREHOLDER RELATIONSHIP POLICY
PEMEGANG SAHAM
Dalam menjalin hubungan dengan para pemegang saham, In establishing relationships with shareholders, the
Perseroan memiliki komitmen yang tinggi untuk senantiasa Company has a high commitment to always providing
menyediakan informasi yang akurat, terpercaya dan terkini accurate, reliable, and up-to-date information to
kepada pemegang saham secara tepat waktu. Kebijakan shareholders in a timely manner. The following is the
ketersediaan informasi kepada pemegang saham yang Company’s information availability policy:
dilakukan Perseroan sebagai berikut:
1. Seluruh pengungkapan informasi terkait Perseroan 1. All information disclosures related to the Company
dan anak usaha kepada regulator dan publik harus and its subsidiaries to regulators and the public must
disampaikan oleh Direktur Investor Relations – be submitted by the Director of Investor Relations –
Corporate Secretary Perseroan; Corporate Secretary of the Company;
2. Seluruh dokumen terkait dengan pengungkapan 2. All documents related to the disclosure of the Company’s
informasi Perseroan harus ditandatangani oleh Direktur information must be signed by the Director of Investor
Investor Relations – Corporate Secretary Perseroan; Relations – Corporate Secretary of the Company;
3. Dalam hal Direktur Investor Relations – Corporate 3. In the event that the Director of Investor Relations –
Secretary Perseroan berhalangan untuk menandatangani Corporate Secretary of the Company is unable to sign
dokumen pengungkapan informasi tersebut, maka the information disclosure document, the document
dokumen harus ditandatangani oleh Direktur; must be signed by the Director;
4. Pihak manajemen dan/atau karyawan Perseroan yang 4. Management and/or employees of the Company who
diminta oleh regulator maupun media untuk memberikan are requested by regulators or the media to provide
komentar atau diskusi mengenai aksi korporasi, transaksi, comments or discussions on corporate actions,
kebijakan, prosedur, operasi maupun perihal lainnya transactions, policies, procedures, operations or other
harus menyampaikan permohonan tersebut ke atasan matters must submit the request to their immediate
langsung, yang kemudian akan menyampaikan supervisor, who will then submit the request along with
permohonan tersebut beserta pandangan yang the relevant views (if any) to the Director of Investor
bersangkutan (jika ada) kepada Direktur Investor Relations – Corporate Secretary of the Company; and
Relations – Corporate Secretary Perseroan; dan
5. Dalam hal Direktur Investor Relations – Corporate 5. In the event that the Director of Investor Relations –
Secretary Perseroan berhalangan, maka informasi Corporate Secretary of the Company is absent, the
tersebut harus disampaikan ke atau diungkapkan information must be submitted to or disclosed by the
oleh Direktur. Director.
PROSEDUR PENGUNGKAPAN INFORMASI DISCLOSURE OF INFORMATION POLICY OF
PERUSAHAAN THE COMPANY
Perseroan juga melakukan kegiatan-kegiatan lainnya The Company also engages in other activities to provide
dalam menyampaikan informasi terkini terkait kegiatan up-to-date information regarding its operations and
dan kinerja Perseroan kepada para pemegang saham, performance to shareholders, investors, analysts, and the
penanam modal, analis, dan publik, mencakup: public, including:
1. RUPS; 1. GMS;
2. Situs web resmi: www.bumiresources.com; 2. Official website: www.bumiresources.com;
3. Pemberitahuan melalui media massa dan 3. Notification through mass media and other
pemberitahuan lainnya; serta notifications; and
4. Rapat dengan penanam modal, analis dan/atau 4. Meetings with investors, analysts and/or media.
media.
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RAPAT UMUM
PEMEGANG SAHAM
General Meeting of Shareholders
Rapat Umum Pemegang Saham (RUPS) merupakan The General Meeting of Shareholders (GMS) is an organ
organ Tata Kelola Perseroan yang memegang kekuasaan of the Company’s Governance that holds the highest
tertinggi serta memiliki kewenangan yang tidak power and has authority delegated to neither the Board of
diserahkan kepada Dewan Komisaris maupun Direksi. Commissioners nor the Board of Directors. The GMS serves
RUPS menjadi wadah bagi para pemegang saham as a forum for shareholders to make important decisions
untuk mengambil keputusan penting yang berkaitan relating to investment, or corporate actions, and other
dengan investasi, atau tindakan korporasi dan keputusan strategic decisions proposed by the Board of Directors.
strategis lainnya yang diajukan Direksi.
Tahapan Penyelenggaraan RUPS
Stages of Conducting a GMS
RUPS Tahunan
Tahapan Annual GMS
Stages 2 Juni 2025
June 2, 2025
Pengumuman RUPST 22 April 2025
Notice of the AGMS April 22, 2025
Pemanggilan RUPST 7 Mei 2025
Notice of the AGMS May 7, 2025
Pelaksanaan RUPS 2 Juni 2025
Conduct of the GMS June 2, 2025
Ringkasan Risalah RUPS 4 Juni 2025
Summary of the Minutes of the GMS June 4, 2025
Ringkasan Risalah RUPS disampaikan paling lambat 2 hari kepada Ringkasan Risalah RUPS telah disampaikan kepada OJK pada 4
OJK setelah tanggal pelaksanaan RUPS. Juni 2025.
A summary of the minutes of the GMS must be submitted to the The summary of the minutes of the General Meeting of Shareholders
OJK no later than two days after the date of the meeting. was submitted to the OJK on June 4, 2025.
RUPS Luar Biasa
Tahapan Extraordinary GMS
Stages 19 November 2025
November 19, 2025
Pengumuman RUPSLB 13 Oktober 2025
Notice of the EGMS October 13 ,2025
Pemanggilan RUPLB 28 Oktober 2025
Convening of the EGMS October 28, 2025
Pelaksanaan RUPS 19 November 2025
Conduct of the GMS November 19, 2025
Ringkasan Risalah RUPS 21 November 2025
Summary of the Minutes of the GMS November 21, 2025
Ringkasan Risalah RUPS disampaikan paling lambat 2 hari kepada Ringkasan Risalah RUPS telah disampaikan kepada OJK pada
OJK setelah tanggal pelaksanaan RUPS. 21 November 2025.
A summary of the minutes of the GMS must be submitted to the The summary of the minutes of the GMS was submitted to the OJK
OJK no later than two days after the date of the meeting. on November 21, 2025.
Pemegang Saham yang berhak hadir atau diwakili dalam Shareholders entitled to attend or be represented at the
Rapat adalah: Meeting are:
a. Pemegang Saham yang saham-sahamnya belum a. Shareholders whose shares have not been
didaftarkan secara elektronik ke dalam Penitipan electronically registered in the Collective Custody
Kolektif pada PT Kustodian Sentral Efek Indonesia (”PT at PT Kustodian Sentral Efek Indonesia (“PT KSEI”)
KSEI”), hanyalah Pemegang Saham atau Kuasanya are limited to Shareholders or their Proxies who are
yang terdaftar/tercatat dalam Daftar Pemegang registered in the Company’s Shareholder Register
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RAPAT UMUM
PEMEGANG SAHAM
General Meeting of Shareholders
Saham Perseroan di Biro Administrasi Efek Perseroan at the Company’s Securities Administration Bureau
(BAE); PT Ficomindo Buana Registrar. (BAE); PT Ficomindo Buana Registrar.
b. Pemegang Saham yang saham-sahamnya dititipkan b. Shareholders whose shares are held in the PT KSEI
pada Penitipan Kolektif PT KSEI, hanyalah pemegang Collective Custody may only be account holders or
rekening atau kuasa pemegang rekening yang their authorized representatives whose names are
namanya terdaftar/tercatat sebagai Pemegang Saham registered/recorded as Shareholders in the securities
dalam rekening efek anggota Bursa/Bank Kustodian accounts of Exchange members/Custodian Banks
dan dalam Daftar Pemegang Saham Perseroan. and in the Company’s Shareholder Register.
c. Bagi Pemegang Saham yang saham-sahamnya c. For Shareholders whose shares are held in the PT KSEI
dititipkan pada Penitipan Kolektif PT KSEI, pemberian Collective Custody, the granting of a power of attorney
kuasa oleh Perusahaan Efek atau Bank Kustodian by a Securities Company or Custodian Bank listed in
yang namanya tercantum dalam Daftar Pemegang the Account Holder List and the Written Confirmation
Rekening dan Konfirmasi Tertulis Untuk Rapat hanya for the Meeting may only be granted to the relevant
dapat diberikan kepada Karyawan Pemegang Account Holder’s employee. Meanwhile, the granting
Rekening yang bersangkutan. Sedangkan pemberian of a power of attorney by a PT KSEI Account Holder to
kuasa oleh Pemegang Rekening PT KSEI kepada an investor who is their client to attend the Meeting is
investor yang menjadi nasabahnya untuk hadir not permitted.
dalam Rapat tidak dapat dibenarkan.
d. Pemegang Saham yang tidak dapat hadir dalam d. Shareholders who are unable to attend the Meeting
Rapat, dapat menunjuk seorang wakilnya yang sah may appoint a valid proxy by issuing a Power of
dengan memberikan Surat Kuasa, dengan ketentuan Attorney, provided that members of the Board of
bahwa bagi anggota Direksi, Dewan Komisaris dan Directors, Board of Commissioners, and employees of
karyawan Perseroan dapat bertindak selaku kuasa the Company may act as proxies for Shareholders at
Pemegang Saham dalam Rapat, namun suara the Meeting, but their votes shall not be counted in the
mereka tidak dihitung dalam pemungutan suara. voting.
KETENTUAN KUORUM QUORUM REQUIREMENTS
Ketentuan berkaitan dengan kuorum rapat untuk sahnya The provisions regarding the quorum required for the
penyelenggaraan RUPS Tahunan adalah sebagai berikut: validity of the Annual GMS are as follows:
Kuorum Kehadiran dan Kuorum Attendance Quorum and Decision-Making
Pengambilan Keputusan Quorum
Untuk mata acara RUPST berlaku ketentuan berdasarkan For the agenda of the GMS, the provisions based on Article
Pasal 41 ayat 1 (a) POJK No. 15/2020 dan Pasal 12 ayat 2.(1).a 41 paragraph 1 (a) of POJK 15/2020 and Article 12 paragraph
Anggaran Dasar Perseroan, RUPST dapat dilangsungkan 2.(1).a of the Company’s Articles of Association apply. The GMS
apabila dihadiri oleh Pemegang Saham dan/atau diwakili may be held if attended by Shareholders and/or represented
oleh Kuasa mereka yang sah yang mewakili lebih dari ½ by their authorized proxies representing more than ½ (one half)
(satu per dua) bagian dari jumlah seluruh saham dengan of the total number of shares with valid voting rights issued by
hak suara yang sah yang telah dikeluarkan Perseroan the Company and in accordance with the provisions of Article
dan sesuai dengan ketentuan Pasal 41 ayat 1 (c) POJK 41 paragraph 1 (c) of POJK 15/2020 and Article 12 paragraph
No. 15/2020 dan pasal 12 ayat 2.(1).c Anggaran Dasar 2.(1).c of the Company’s Articles of Association. Resolutions of
Perseroan, Keputusan RUPST adalah sah apabila disetujui the AGM are valid if approved by more than ½ (one-half) of
lebih dari ½ (satu per dua) bagian dari seluruh saham the total voting shares present at the AGM. During the AGM,
dengan hak suara yang hadir dalam RUPST. Selama RUPST, resolutions are adopted through peaceful discussion to
resolusi diadopsi melalui diskusi damai untuk konsensus. reach a consensus. However, if there are shareholders or their
Namun, jika ada pemegang saham atau kuasanya yang proxies who vote against the resolution or cast invalid votes,
negatif atau suara yang tidak sah, resolusi harus diadopsi the resolution must be adopted through a vote by mail. The
melalui pemungutan suara dengan mengirimkan surat procedures for voting at the General Meeting of Shareholders
suara. Prosedur untuk memberikan suara dalam RUPS are set forth in the Company’s Articles of Association, the
telah dituangkan dalam Anggaran Dasar Perseroan, Board Manual, and the Summary of the Minutes of the Annual
Board Manual, dan Ringkasan Risalah RUPST. General Meeting of Shareholders.
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RUPS TAHUNAN 2025
2025 Annual GMS
PROSES PENYELENGGARAAN RUPS PROCEDURES FOR CONDUCTING THE 2025
TAHUNAN 2025 ANNUAL GMS
Perseroan telah menyelenggarakan RUPS Tahunan The Company held its Annual GMS (AGMS) on Monday,
(RUPST) pada Senin, tanggal 2 Juni 2025, di J.S. Luwansa June 2, 2025, at the J.S. Luwansa Hotel, Ballroom 2, 1st
Hotel, Ballroom 2, Lantai 1, Jl. H.R. Rasuna Said Kav. C-22, Floor, Jl. H.R. Rasuna Said Kav. C-22, Kuningan, South
Kuningan, Jakarta Selatan - 12940, Indonesia. RUPS Jakarta - 12940, Indonesia. The Annual General Meeting
Tahunan dihadiri oleh para pemegang saham atau was attended by the Company’s shareholders or their
kuasa pemegang saham Perseroan yang sah berjumlah proxies, who all represented a total of 301,938,262,861
301.938.262.861 (tiga ratus satu miliar sembilan ratus (three hundred and one billion nine hundred thirty-eight
tiga puluh delapan juta dua ratus enam puluh dua ribu million two hundred sixty-two thousand eight hundred
delapan ratus enam puluh satu) saham atau sama sixty-one) shares, or 81.311% (eighty-one point three one
dengan 81,311% (delapan puluh satu koma tiga satu satu one percent) of 371,335,392,068 (three hundred seventy-
persen) dari 371.335.392.068 (tiga ratus tujuh puluh satu one billion three hundred thirty-five million three hundred
miliar tiga ratus tiga puluh lima juta tiga ratus sembilan ninety-two thousand sixty-eight) shares, which constitute
puluh dua ribu enam puluh delapan) saham yang all shares issued by the Company as of May 6, 2025, at
merupakan seluruh saham yang telah dikeluarkan oleh 4:00 PM WIB.
Perseroan sampai dengan tanggal 6 Mei 2025 sampai
dengan pukul 16.00 WIB.
Berdasarkan jumlah kuorum kehadiran tersebut, Rapat Based on this attendance quorum, the Meeting was
bersifat sah dan dapat mengambil keputusan-keputusan valid and could make valid and binding decisions on the
yang sah dan mengikat untuk keseluruhan agenda entire Meeting agenda. The Company has appointed an
Rapat. Perseroan telah menunjuk pihak independen dari independent party from the Securities Administration
Biro Administrasi Efek PT Ficomindo Buana Registrar dan Bureau of PT Ficomindo Buana Registrar and Notary
Notaris Humberg Lie, S.H., S.E., M.Kn. untuk melakukan Humberg Lie, S.H., S.E., M.Kn. to conduct the vote
penghitungan suara dan validasi. Keputusan RUPS counting and validation. The resolutions of the Annual
Tahunan ditetapkan dan didokumentasikan oleh Notaris General Meeting of Shareholders were established and
Humberg Lie, S.H., S.E., M.Kn. berdasarkan Akta No. 4 documented by Notary Humberg Lie, S.H., S.E., M.Kn.
tanggal 2 Juni 2025. pursuant to Deed No. 4 dated June 2, 2025.
RUPST dibuka pada pukul 14.35 WIB dan dihadiri secara The AGM opened at 2:35 PM WIB and was attended in
luring (fisik) dan daring (virtual online) oleh lebih dari ½ person and virtually by more than ½ (one-half) of the
(satu per dua) keseluruhan anggota Dewan Komisaris total members of the Company’s Board of Commissioners
dan Direksi Perseroan. and Board of Directors.
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Performance Highlight Management Report Company Profile Management Discussion and Analysis
RAPAT UMUM
PEMEGANG SAHAM
General Meeting of Shareholders
Anggota Dewan Komisaris dan Direksi Perseroan yang hadir secara fisik pada saat RUPST
Members of the Board of Commissioners and the Board of Directors of the Company who were physically present at the AGMS
Dewan Komisaris Direksi
Board of Commissioner Board of Director
Presiden Komisaris merangkap : Tuan SHARIF CICIP SUTARDJO Direktur : Tuan PHIONG PHILLIPUS DARMA
Komisaris Independen Director : Mr. PHIONG PHILLIPUS DARMA
Chairman of the Board of : Mr. SHARIF CICIP SUTARDJO
Commissioners and Independent Direktur : Tuan EDDY SANUSI
Commissioner Director : Mr. EDDY SANUSI
Komisaris Independen : Tuan Y.A. DIDIK CAHYANTO Direktur : Tuan NALINKANT A. RATHOD
Independent Commissioner : Mr. Y.A. DIDIK CAHYANTO Director : Mr. NALINKANT A. RATHOD
Komisaris Independen : Tuan ANGGAWIRA Direktur : Nyonya R. A. SRI DHARMAYANTI
Independent Commissioner : Mr. ANGGAWIRA Director : Ms. R. A. SRI DHARMAYANTI
Direktur : Tuan ANDREW CHRISTOPHER BECKHAM
Director : Mr. ANDREW CHRISTOPHER BECKHAM
Direktur : Tuan MARINGAN M. IDO HOTNA HUTABARAT
Director : Mr. MARINGAN M. IDO HOTNA HUTABARAT
Direktur : Tuan ASHOK MITRA
Director : Mr. ASHOK MITRA
Direktur : Tuan RIO SUPIN
Director : Mr. RIO SUPIN
Direktur : Tuan HIMAWAN SETIADI
Director : Mr. HIMAWAN SETIADI
Anggota Dewan Komisaris dan Direksi Perseroan yang hadir secara virtual online pada saat RUPST
Members of the Board of Commissioners and the Board of Directors of the Company who attended the AGMS virtually online
Dewan Komisaris Direksi
Board of Commissioner Board of Director
Komisaris Independen : Tuan KANAKA PURADIREDJA Direktur : Tuan ADIKA NURAGA BAKRIE
Independent Commissioner : Mr. KANAKA PURADIREDJA Director : Mr. ADIKA NURAGA BAKRIE
Komisaris Independen : Tuan ANTON SETIANTO SOEDARSONO Direktur : Tuan YINGBIN IAN HE
Independent Commissioner : Mr. ANTON SETIANTO SOEDARSONO Director : Mr. YINGBIN IAN HE
Komisaris Independen : Tuan THOMAS MYER KEARNEY
Independent Commissioner : Mr. THOMAS MYER KEARNEY
Mata Acara RUPST 2 Juni 2025
Agenda of the AGMS June 2, 2025
Mata Acara Pertama Keputusan
First Agenda/Agenda I Decision
Persetujuan Atas Laporan Menyetujui Laporan Tahunan Perseroan termasuk di dalamnya Laporan
Pertanggungjawaban Direksi atas jalannya Pertanggungjawaban Direksi sebagaimana pokok-pokoknya telah disampaikan
Perseroan untuk Tahun Buku yang berakhir oleh Direksi Perseroan dan telah ditelaah oleh Dewan Komisaris Perseroan mengenai
pada tanggal 31 Desember 2024; keadaan dan jalannya Perseroan untuk tahun buku yang berakhir pada tanggal 31
Approval of the Board of Directors’ Desember 2024.
Accountability Report on the Company’s Approved the Company’s Annual Report including the Board of Directors’ accountability
operations for the Financial Year ending report, the main points of which have been submitted by the Company’s Board of
December 31, 2024. Directors and have been reviewed by the Company’s Board of Commissioners regarding
the condition and progress of the Company for the financial year ending on December
31, 2024.
Jumlah Pemegang Saham yang Bertanya 2 (dua) orang
Total Shareholders who asked questions 2 (two) people
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Hasil Pemungutan Suara RUPST disetujui dengan suara terbanyak.
Voting Results The AGMS was approved by majority vote.
Tidak Setuju Abstain Setuju
Disagree Agree
5,501,490,244 saham | shares 2,469,764,590 saham | shares 296,436,772,617 saham | shares
atau | or 1.822% atau | or 98.177%
Tindak Lanjut Sudah terlaksanakan
Follow-up Has been completed
Mata Acara Kedua Keputusan
Second Agenda/Agenda II Decision
Pengesahan Neraca dan Perhitungan Laba/ 1. Mengesahkan Laporan Keuangan Perseroan, termasuk di dalamnya laporan neraca
Rugi untuk Tahun Buku yang berakhir pada dan perhitungan laba/rugi Perseroan, untuk tahun buku yang berakhir pada tanggal
tanggal 31 Desember 2024; 31 Desember 2024 yang telah diaudit oleh Akuntan Publik Bapak Chairul Wismoyo
Approval of the Balance Sheet and Profit/ dari Kantor Akuntan Publik Amir Abadi Jusuf, Aryanto, Mawar dan Rekan (RSM
Loss Calculation for the Financial Year ending Indonesia) dengan pendapat Wajar Dalam Semua Hal Yang Material sebagaimana
December 31, 2024. tertera dari laporannya nomor 00349/2.1030/AU.1/02/1698-2/1/III/2025 tanggal 27
Maret 2025.
2. Memberikan pembebasan tanggung jawab sepenuhnya kepada Direksi dan Dewan
Komisaris Perseroan atas tindakan pengurusan dan pengawasan yang mereka
lakukan untuk tahun buku yang berakhir pada tanggal 31 Desember 2024 (acquit et
de charge) sepanjang tindakan-tindakan mereka tersebut tercermin dalam Laporan
Tahunan dan Laporan Keuangan Perseroan untuk tahun buku yang berakhir pada
tanggal 31 Desember 2024 dan tidak bertentangan dengan peraturan perundang-
undangan.
3. Menetapkan bahwa untuk tahun buku yang berakhir pada tanggal 31 Desember
2024 ini Perseroan tidak dapat membagikan dividen kepada seluruh Pemegang
Saham Perseroan.
1. Ratified the Company’s Financial Statements, including the Company’s balance
sheet and profit/loss statement, for the financial year ending on December 31, 2024,
which have been audited by Public Accountant Mr. Chairul Wismoyo from the Public
Accounting Firm Amir Abadi Jusuf, Aryanto, Mawar and Partners (RSM Indonesia) with
a fair opinion, in all material respects, the Group’s Consolidated financial position as
of December 31, 2024, as well as its consolidated financial performance and cash
flows for the year ended on that date, in accordance with the Financial Accounting
Standards applicable in Indonesia, as stated in its report number 00349/2.1030/
AU.1/02/1698-2/1/III/2025 dated March 27, 2025.
2. Granted full release of responsibility to the Board of Directors and Board of
Commissioners of the Company for the management and supervisory actions they
carried out for the financial year ending on December 31, 2024 (acquit et de charge)
as long as their actions are reflected in the Company’s Annual Report and Financial
Statements for the financial year ending on December 31, 2024 and do not conflict
with laws and regulations.
3. Determined that for the financial year ending on December 31, 2024, the Company
cannot distribute dividends to all of the Company’s Shareholders.
Jumlah Pemegang Saham yang Bertanya 2 (dua) orang
Total Shareholders who asked questions 2 (two) people
Hasil Pemungutan Suara RUPST disetujui dengan suara terbanyak.
Voting Results The AGMS was approved by majority vote.
Tidak Setuju Abstain Setuju
Disagree Agree
4,487,326,700 saham | shares 2,469,764,590 saham | shares 297,450,936,161 saham | shares
atau | or 1.486% atau | or 98.513%
Tindak Lanjut Sudah terlaksanakan
Follow-up Has been completed
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Performance Highlight Management Report Company Profile Management Discussion and Analysis
RAPAT UMUM
PEMEGANG SAHAM
General Meeting of Shareholders
Mata Acara Ketiga Keputusan
Third Agenda/Agenda III Decision
Penunjukan Akuntan Publik untuk melakukan 1. Menunjuk Kantor Akuntan Publik (KAP) Amir Abadi Jusuf, Aryanto, Mawar dan Rekan
audit atas Laporan Keuangan Perseroan (RSM Indonesia) sebagai KAP yang akan mengaudit laporan keuangan Perseroan
untuk Tahun Buku yang berakhir pada untuk tahun buku yang berakhir pada 31 Desember 2025 dan/atau untuk periode
tanggal 31 Desember 2025. tertentu sepanjang tahun 2025 (jika suatu saat diperlukan), serta memberikan kuasa
Appointment of a Public Accountant to dan wewenang kepada Direksi Perseroan untuk menetapkan jumlah honorarium
conduct an audit of the Company’s Financial Akuntan Publik serta persyaratan lain penunjukannya dengan memperhatikan
Statements for the Financial Year ending rekomendasi dari Dewan Komisaris Perseroan.
December 31, 2025. 2. Memberikan wewenang kepada Rapat untuk mendelegasikan penunjukan dan
pemberhentian akuntan publik yang akan mengaudit laporan keuangan Perseroan
untuk tahun buku 2025 beserta periode-periode lainnya dalam tahun buku 2025
kepada Dewan Komisaris, dengan memperhatikan rekomendasi Komite Audit
Perseroan berdasarkan ketentuan Pasal 59 Peraturan Otoritas Jasa Keuangan No.
15/POJK.04/2020 tentang Rencana dan Penyelenggaraan Rapat Umum Pemegang
Saham Perusahaan Terbuka.
1. Appointed the Public Accounting Firm (KAP) Amir Abadi Jusuf, Aryanto, Mawar dan
Rekan (RSM Indonesia) as the KAP that will audit the Company’s financial statements
for the financial year ending December 31, 2025, and/or for certain periods throughout
2025 (if required at any time), and grant power and authority to the Company’s
Board of Directors, either individually or jointly, to determine the honorarium for the
Public Accountant and other requirements for the appointment, taking into account
the recommendations of the Company’s Board of Commissioners.
2. Granted authority to the Meeting to delegate the appointment and dismissal of
the public accountant who will audit the Company’s financial statements for the
financial year 2025 and other periods within the financial year 2025 to the Board
of Commissioners, taking into account the recommendations of the Company’s
Audit Committee in accordance with the provisions of Article 59 of Financial
Services Authority Regulation No. 15/POJK.04/2020 concerning the Planning and
Implementation of General Meetings of Shareholders of Public Companies.
Jumlah Pemegang Saham yang Bertanya Tidak ada
Total Shareholders who asked questions None
Hasil Pemungutan Suara RUPST disetujui dengan suara terbanyak.
Voting Results The AGMS was approved by majority vote.
Tidak Setuju Abstain Setuju
Disagree Agree
4,574,802,100 saham | shares 2,464,050,190 saham | shares 297,363,460,761 saham | shares
atau | or 1.515% atau | or 98.484%
Tindak Lanjut Sudah terlaksanakan
Follow-up Has been completed
Mata Acara Keempat Keputusan
Fourth Agenda/Agenda IV Decision
Perubahan dan/atau penetapan kembali 1. Menerima dan menyetujui pengunduran diri Bapak Ben Niu dari jabatannya sebagai
susunan Direksi dan Dewan Komisaris Komisaris Perseroan efektif terhitung sejak tanggal penutupan Rapat ini, serta
Perseroan. memberikan pembebasan dan pelepasan tanggung jawab (acquit et decharge) atas
Changes and/or re-determination of the tindakan pengawasan yang dilakukan sehubungan dengan fungsinya selama menjabat
composition of the Company’s Board of sebagai Komisaris Perseroan, sepanjang tindakan pengawasan tersebut tercantum
Directors and Board of Commissioners. dalam catatan dan pembukuan Perseroan serta tercermin dalam Laporan Tahunan dan
Laporan Keuangan Konsolidasian Perseroan dan bukan merupakan tindakan pidana
atau pelanggaran atas peraturan perundang-undangan yang berlaku.
Accepted and approved the resignation of Mr. Ben Niu from his position as
Commissioner of the Company effective as of the closing date of this Meeting, and
grant release and discharge of responsibility (acquit et decharge) for supervisory
actions carried out in connection with his functions while serving as Commissioner
of the Company, as long as such supervisory actions are stated in the Company’s
records and books and are reflected in the Company’s Annual Report and
Consolidated Financial Statements and do not constitute a criminal act or violation
of applicable laws and regulations.
2. Menerima dan menyetujui pengunduran diri Bapak Jian Wang dari jabatannya
sebagai Direktur Perseroan efektif terhitung sejak tanggal penutupan Rapat ini, serta
memberikan pembebasan dan pelepasan tanggung jawab (acquit et decharge) atas
tindakan pengurusan yang dilakukan sehubungan dengan fungsinya selama menjabat
sebagai Direktur Perseroan, sepanjang tindakan pengawasan tersebut tercantum
dalam catatan dan pembukuan Perseroan serta tercermin dalam Laporan Tahunan
dan Laporan Keuangan Konsolidasian Perseroan dan bukan merupakan tindakan
pidana atau pelanggaran atas peraturan perundang-undangan yang berlaku.
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Accepted and approved the resignation of Mr. Jian Wang from his position as Director
of the Company effective as of the closing date of this Meeting, and grant release and
discharge of responsibility (acquit et decharge) for management actions carried
out in connection with his functions while serving as Director of the Company, as long
as the supervisory actions are listed in the Company’s records and books and are
reflected in the Company’s Annual Report and Consolidated Financial Statements
and do not constitute a criminal act or violation of applicable laws and regulations.
3. Menyetujui pemberhentian dengan hormat Almarhum Bapak Dileep Srivastava
dari jabatannya sebagai Direktur Perseroan, serta memberikan pembebasan dan
pelepasan tanggung jawab (acquit et decharge) atas tindakan pengurusan yang
dilakukan sehubungan dengan fungsinya sebagai Direktur Perseroan, hal tersebut
berlaku efektif sejak tanggal ditutupnya Rapat.
Approved the honorable dismissal of the late Mr. Dileep Srivastava from his position
as Director of the Company, and grant release and discharge of responsibility (acquit
et decharge) for management actions carried out in connection with his function as
Director of the Company, this matter is effective as of the closing date of the Meeting.
4. Menyetujui pengangkatan Kembali:
1) Bapak Adika Nuraga Bakrie, sebagai Presiden Direktur Perseroan;
2) Bapak Nalinkant Amratlal Rathod, sebagai Direktur Perseroan;
3) Bapak Ashok Mitra, sebagai Direktur Perseroan; dan
4) Bapak Maringan MIH Hutabarat, sebagai Direktur Perseroan
Approved the reappointment of:
1) Mr. Adika Nuraga Bakrie as President Director of the Company;
2) Mr. Nalinkant Amratlal Rathod as Director of the Company;
3) Mr. Ashok Mitra as Director of the Company; and
4) Mr. Maringan MIH Hutabarat as Director of the Company
Sehingga untuk selanjutnya susunan Dewan Komisaris dan Direksi Perseroan
menjadi sebagai berikut:
Accordingly, the composition of the Company’s Board of Commissioners and the
Board of Directors is as follows:
Dewan Komisaris:
1. Bapak Sharif Cicip Sutardjo, selaku Presiden Komisaris dan Komisaris Independen
Perseroan;
2. Bapak Drs. Kanaka Puradiredja, selaku Komisaris Independen Perseroan;
3. Bapak Drs. Anton Setianto Soedarsono, selaku Komisaris Independen Perseroan;
4. Bapak Y.A. Didik Cahyanto, selaku Komisaris Independen Perseroan;
5. Bapak Anggawira, selaku Komisaris Independen Perseroan;
6. Bapak Adhika Andrayudha Bakrie, selaku Komisaris Perseroan;
7. Bapak Thoman Myer Kearney, selaku Komisaris Perseroan;
8. Bapak Jinping Ma, selaku Komisaris Perseroan; dan
Board of Commissioners:
1. Mr. Sharif Cicip Sutardjo, President Commissioner and Independent Commissioner
of the Company;
2. Mr. Drs. Kanaka Puradiredja, Independent Commissioner of the Company;
3. Mr. Drs. Anton Setianto Soedarsono, Independent Commissioner of the Company;
4. Mr. Y.A. Didik Cahyanto, Independent Commissioner of the Company;
5. Mr. Anggawira, Independent Commissioner of the Company;
6. Mr. Adhika Andrayudha Bakrie, Commissioner of the Company;
7. Mr. Thomas Myer Kearney, Commissioner of the Company; and
8. Mr. Jinping Ma, Commissioner of the Company.
Direksi:
1. Bapak Adika Nuraga Bakrie, selaku Presiden Direktur Perseroan;
2. Bapak Agoes Projosasmito, selaku Wakil Presiden Direktur Perseroan;
3. Bapak Nalinkant Amratlal Rathod, selaku Direktur Perseroan;
4. Bapak Adrian Wicaksono, selaku Direktur Perseroan;
5. Bapak Phiong Phillipus Darma, selaku Direktur Perseroan;
6. Bapak Eddy Sanusi, selaku Direktur Perseroan;
7. Ibu R.A. Sri Dharmayanti, selaku Direktur Perseroan;
8. Bapak Andrew C. Beckham, selaku Direktur Perseroan
9. Bapak Maringan MIH Hutabarat, selaku Direktur Perseroan;
10. Bapak Ashok Mitra, selaku Direktur Perseroan;
11. Bapak Yingbin Ian He, selaku Direktur Perseroan;
12. Bapak Rio Supin, selaku Direktur Perseroan;
13. Bapak Himawan Setiadi, selaku Direktur Perseroan.
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RAPAT UMUM
PEMEGANG SAHAM
General Meeting of Shareholders
Board of Directors:
1. Mr. Adika Nuraga Bakrie, President Director of the Company;
2. Mr. Agoes Projosasmito, Vice President Director of the Company;
3. Mr. Nalinkant Amratlal Rathod, Director of the Company;
4. Mr. Adrian Wicaksono, Director of the Company;
5. Mr. Phiong Phillipus Darma, Director of the Company;
6. Mr. Eddy Sanusi, Director of the Company;
7. Ms. R.A. Sri Dharmayanti, Director of the Company;
8. Mr. Andrew Christopher Beckham, Director of the Company;
9. Mr. Maringan M. Ido Hotna Hutabarat, Director of the Company;
10. Mr. Ashok Mitra, Director of the Company;
11. Mr. Yingbin Ian He, Director of the Company;
12. Mr. Rio Supin, Director of the Company; and
13. Mr. Himawan Setiadi, as Director of the Company.
5. Memberikan wewenang dan kuasa penuh dengan hak substitusi kepada Direksi
Perseroan baik sendiri-sendiri maupun bersama-sama untuk melakukan segala
tindakan yang diperlukan berkaitan dengan keputusan-keputusan sebagaimana
diambil dan/atau diputuskan dalam Rapat, termasuk tetapi tidak terbatas untuk
menyatakan perubahan susunan anggota Dewan Komisaris dan Direksi Perseroan ini
dalam akta Notaris, memberitahukan, melaporkan, dan mendaftarkannya kepada
instansi yang berwenang sesuai dengan peraturan perundangan yang berlaku serta
perbuatan-perbuatan lainnya yang berhubungan dengan maksud tersebut.
Delegated full authority and power with the right of substitution to the Company’s
Board of Directors, either individually or jointly, to carry out all necessary actions
related to decisions as taken and/or decided in the Meeting, including but not limited
to stating changes in the composition of the members of the Board of Commissioners
and Board of Directors of this Company in a Notarial deed, notifying, reporting and
registering it with the authorized agency in accordance with applicable laws and
regulations as well as other actions related to this purpose.
6. Menyetujui pemberian kewenangan kepada Dewan Komisaris Perseroan, dengan
mempertimbangkan rekomendasi dari Komite Nominasi dan Remunerasi Perseroan,
untuk menentukan gaji, uang jasa dan tunjangan lainnya (bila ada), serta pembagian
tugas dan wewenang setiap anggota Direksi dan anggota Dewan Komisaris.
Approved the delegation of authority to the Company’s Board of Commissioners, taking
into account the recommendations of the Company’s Nomination and Remuneration
Committee, to determine salaries, service fees and other allowances (if any), as well
as the division of duties and authority of each member of the Board of Directors and
member of the Board of Commissioners.
Jumlah Pemegang Saham yang Bertanya 2 (dua) orang
Total Shareholders who asked questions 2 (two) people
Hasil Pemungutan Suara RUPST disetujui dengan suara terbanyak.
Voting Results The AGMS was approved by majority vote.
Tidak Setuju Abstain Setuju
Disagree Agree
11,050,925,191 saham | shares 2,464,045,190 saham | shares 290,887,337,670 saham | shares
atau | or 3.659% atau | or 96.340%
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RUPS LUAR BIASA 2025
2025 Extraordinary GMS
PROSES PENYELENGGARAAN RUPS LUAR PROCESS OF THE 2025 EXTRAORDINARY
BIASA 2025 GMS
Pada tahun 2025, Perseroan telah menyelenggarakan 2 In 2025, the Company held 2 (two) Extraordinary GMS
(dua) RUPS Luar Biasa (RUPSLB) yaitu pada Senin, tanggal (EGMS) on Monday, June 2, 2025, and Wednesday,
2 Juni 2025 dan pada Rabu, 19 November 2025 bertempat November 19, 2025, at the J.S. Luwansa Hotel, Ballroom 2,
di J.S. Luwansa Hotel, Ballroom 2, Lantai 1, Jl. H.R. Rasuna 1st Floor, Jl. H.R. Rasuna Said Kav. C-22, Kuningan, South
Said Kav. C-22, Kuningan, Jakarta Selatan - 12940, Jakarta - 12940, Indonesia.
Indonesia.
• RUPS LUAR BIASA 2 JUNI 2025 • EXTRAORDINARY GMS JUNE 2, 2025
RUPSLB dihadiri oleh para pemegang saham atau The EGMS was attended by the Company’s shareholders
kuasa pemegang saham Perseroan yang sah or authorized proxies representing 305,316,178,363
berjumlah 305.316.178.363 (tiga ratus lima miliar tiga (three hundred five billion three hundred sixteen million
ratus enam belas juta seratus tujuh puluh delapan one hundred seventy-eight thousand three hundred
ribu tiga ratus enam puluh tiga) saham atau sama sixty-three) shares, representing 82.221% (eighty-
dengan 82,221% (delapan puluh dua koma dua dua two point two two one percent) of the 371,335,392,068
satu persen) dari 371.335.392.068 (tiga ratus tujuh (three hundred seventy-one billion three hundred
puluh satu miliar tiga ratus tiga puluh lima juta tiga thirty-five million three hundred ninety-two thousand
ratus sembilan puluh dua ribu enam puluh delapan) sixty-eight) shares, representing all shares issued by
saham yang merupakan seluruh saham yang telah the Company as of May 6, 2025, at 4:00 PM Western
dikeluarkan oleh Perseroan sampai dengan tanggal 6 Indonesian Time.
Mei 2025 sampai dengan pukul 16.00 WIB.
Berdasarkan jumlah kuorum kehadiran tersebut, Based on the quorum, the Meeting was valid and could
Rapat bersifat sah dan dapat mengambil keputusan- adopt valid and binding resolutions for the entire
keputusan yang sah dan mengikat untuk keseluruhan Meeting agenda. The Company has appointed an
agenda Rapat. Perseroan telah menunjuk pihak independent party from the Securities Administration
independen dari Biro Administrasi Efek PT Ficomindo Bureau, PT Ficomindo Buana Registrar, and Notary
Buana Registrar dan Notaris Humberg Lie, S.H., S.E., Humberg Lie, S.H., S.E., M.Kn. to conduct vote counting
M.Kn. untuk melakukan penghitungan suara dan and validation. The resolutions of the Annual General
validasi. Keputusan RUPS Tahunan ditetapkan dan Meeting of Shareholders were determined and
didokumentasikan oleh Notaris Humberg Lie, S.H., S.E., documented by Notary Humberg Lie, S.H., S.E., M.Kn.,
M.Kn. berdasarkan Akta No. 5 tanggal 2 Juni 2025. based on Deed No. 5 dated June 2, 2025.
RUPSLB dibuka pada pukul 15.53 WIB dan dihadiri The EGMS opened at 3:53 PM WIB and was attended
secara luring (fisik) dan daring (virtual online) oleh both in person and online by more than half (one
lebih dari ½ (satu per dua) keseluruhan anggota half) of the total members of the Company’s Board of
Dewan Komisaris dan Direksi Perseroan. Commissioners and Board of Directors.
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Performance Highlight Management Report Company Profile Management Discussion and Analysis
RAPAT UMUM
PEMEGANG SAHAM
General Meeting of Shareholders
Anggota Dewan Komisaris dan Direksi Perseroan yang hadir secara fisik pada saat RUPSLB
Members of the Board of Commissioners and Directors of the Company who were physically present at the EGMS
Dewan Komisaris Direksi
Board of Commissioner Board of Director
Presiden Komisaris merangkap : Tuan SHARIF CICIP SUTARDJO Direktur : Tuan PHIONG PHILLIPUS DARMA
Komisaris Independen Director : Mr. PHIONG PHILLIPUS DARMA
Chairman of the Board of : Mr. SHARIF CICIP SUTARDJO
Commissioners and Independent Direktur : Tuan EDDY SANUSI
Commissioner Director : Mr. EDDY SANUSI
Komisaris Independen : Tuan Y.A. DIDIK CAHYANTO Direktur : Tuan NALINKANT A. RATHOD
Independent Commissioner : Mr. Y.A. DIDIK CAHYANTO Director : Mr. NALINKANT A. RATHOD
Komisaris Independen : Tuan ANGGAWIRA Direktur : Nyonya R. A. SRI DHARMAYANTI
Independent Commissioner : Mr. ANGGAWIRA Director : Ms. R. A. SRI DHARMAYANTI
Direktur : Tuan ANDREW CHRISTOPHER BECKHAM
Director : Mr. ANDREW CHRISTOPHER BECKHAM
Direktur : Tuan MARINGAN M. IDO HOTNA HUTABARAT
Director : Mr. MARINGAN M. IDO HOTNA HUTABARAT
Direktur : Tuan ASHOK MITRA
Director : Mr. ASHOK MITRA
Direktur : Tuan RIO SUPIN
Director : Mr. RIO SUPIN
Direktur : Tuan HIMAWAN SETIADI
Director : Mr. HIMAWAN SETIADI
Anggota Dewan Komisaris dan Direksi Perseroan yang hadir secara virtual online pada saat RUPSLB
Members of the Company’s Board of Commissioners and Directors who were present virtually online at the EGMS
Dewan Komisaris Direksi
Board of Commissioner Board of Director
Komisaris Independen : Tuan KANAKA PURADIREDJA Direktur : Tuan ADIKA NURAGA BAKRIE
Independent Commissioner : Mr. KANAKA PURADIREDJA Director : Mr. ADIKA NURAGA BAKRIE
Komisaris Independen : Tuan ANTON SETIANTO SOEDARSONO Direktur : Tuan YINGBIN IAN HE
Independent Commissioner : Mr. ANTON SETIANTO SOEDARSONO Director : Mr. YINGBIN IAN HE
Komisaris Independen : Tuan THOMAS MYER KEARNEY
Independent Commissioner : Mr. THOMAS MYER KEARNEY
Mata Acara RUPLB 2 Juni 2025
Agenda of the EGMS June 2, 2025
Mata Acara Pertama Keputusan
First Agenda/Agenda Decision
Persetujuan untuk melaksanakan Kuasi 1. Menyetujui rencana Kuasi Reorganisasi Perseroan
Reorganisasi 2. Menyetujui untuk memberikan kuasa dan wewenang penuh kepada Direksi
Approval to implement Quasi Reorganization Perseroan, baik secara sendiri-sendiri atau bersama-sama, dengan hak subsititusi
untuk melakukan segala tindakan yang diperlukan berkaitan dengan keputusan-
keputusan Rapat dan Kuasi Reorganisasi, termasuk namun tidak terbatas kepada
untuk mengeliminasi akumulasi rugi (defisit) dengan menggunakan posisi agio
saham yang merupakan selisih lebih antara setoran modal dengan nilai nominal
saham sehubungan dengan Kuasi Reorganisasi termasuk untuk melakukan segala
sesuatu tindakan sehubungan dengan keputusan Rapat yang dipandang perlu dan
berguna untuk keperluan tersebut dengan tidak ada satupun yang dikecualikan.
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1. Approved the Company’s Quasi-Reorganization plan.
2. Approved to grant full power and authority to the Company’s Board of Directors,
either individually or jointly, with the right of substitution to take all necessary actions
related to the decisions of the Meeting and the Quasi-Reorganization, including
but not limited to eliminating accumulated losses (deficits) by utilizing the share
premium position, which is the difference between the capital contribution and the
nominal value of the shares in connection with the Quasi-Reorganization, including
to take all actions in connection with the decisions of the Meeting that are deemed
necessary and useful for such purposes, with none being excluded.
Jumlah Pemegang Saham yang Bertanya 2 (dua) orang
Total Shareholders who asked questions 2 (two) people
Hasil Pemungutan Suara RUPSLB disetujui dengan suara terbanyak.
Voting Results The EGMS was approved by majority vote.
Tidak Setuju Abstain Setuju
Disagree Agree
4,528,236,900 saham | shares 2,463,104,390 saham | shares 300,787,941,463 saham | shares
atau | or 1.483% atau | or 98.516%
Tindak Lanjut Sudah terlaksanakan
Follow-up Has been completed
Mata Acara Kedua Keputusan
Second Agenda Decision
Perubahan Anggaran Dasar Perseroan 1. Menyetujui Perubahan Pasal 3 Anggaran Dasar Perseroan tentang Maksud dan
dalam rangka penyesuaian terhadap Tujuan serta Kegiatan Usaha Perseroan dalam rangka penyesuaian dengan
Klasifikasi Baku Lapangan Usaha Indonesia Klasifikasi Baku Lapangan Usaha Indonesia (KBLI) Tahun 2020 serta pernyataan
(KBLI) 2020 kembali seluruh ketentuan dalam Anggaran Dasar Perseroan sehubungan dengan
Amendments to the Company’s Articles perubahan tersebut, dimana penyesuaian tersebut bukan merupakan perubahan
of Association in order to comply with the Kegiatan Usaha Perseroan sebagaimana dimaksud dalam POJK No. 17/POJK.04/2020
2020 Indonesian Standard Classification of tentang Transaksi Material dan Perubahan Kegiatan Usaha.
Business Fields (KBLI) 2. Menyetujui untuk memberikan wewenang dan kuasa penuh dengan hak substitusi
kepada Direksi Perseroan, baik secara sendiri-sendiri atau bersama-sama, guna
mengambil segala tindakan dan melakukan hal-hal yang perlu dilaksanakan
sehubungan dengan perubahan anggaran dasar Perseroan sebagaimana dimaksud
di atas termasuk untuk melakukan penyesuaian Anggaran Dasar Perseroan dan/
atau menyatakan kembali seluruh Anggaran Dasar perseroan dalam suatu Akta
Notaris dan menyampaikan kepada instansi yang berwenang sesuai peraturan
perundang-undangan yang berlaku untuk mendapatkan persetujuan Anggaran
Dasar Perseroan, melakukan segala sesuatu yang dipandang perlu dan berguna
untuk keperluan tersebut dengan tidak ada satupun yang dikecualikan.
1. Approved the Amendment to Article 3 of the Company’s Articles of Association
concerning the Purpose and Objectives and Business Activities of the Company in
order to align with the 2020 Indonesian Standard Industrial Classification (KBLI) and
the restatement of all provisions in the Company’s Articles of Association in connection
with such amendments, where such adjustments do not constitute changes to the
Company’s Business Activities as referred to in POJK No. 17/POJK.04/2020 concerning
Material Transactions and Changes in Business Activities.
2. Approved to grant full authority and power with the right of substitution to the
Company’s Board of Directors, either individually or jointly, to take all actions and
carry out matters necessary to be implemented in connection with the amendments
to the Company’s Articles of Association as referred to above, including to make
adjustments to the Company’s Articles of Association and/or restate the entire
Company’s Articles of Association in a Notarial Deed and submit it to the authorized
agency in accordance with applicable laws and regulations to obtain approval of
the Company’s Articles of Association, to do everything deemed necessary and
useful for such purposes, with nothing being excluded.
Jumlah Pemegang Saham yang Bertanya Tidak ada
Total Shareholders who asked questions None
Hasil Pemungutan Suara RUPSLB disetujui dengan suara terbanyak.
Voting Results The EGMS was approved by majority vote.
Tidak Setuju Abstain Setuju
Disagree Agree
13,610,774,666 saham | shares 2,464,112,990 saham | shares 291,705,403,697 saham | shares
atau | or 4.457% atau | or 95.542%
Tindak Lanjut Sudah terlaksanakan
Follow-up Has been completed
PT BUMI RESOURCES TBK 2025 Annual Report 197
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Performance Highlight Management Report Company Profile Management Discussion and Analysis
RAPAT UMUM
PEMEGANG SAHAM
General Meeting of Shareholders
Keputusan RUPS Tahunan ditetapkan dan The resolutions of the Annual GMS were determined and
didokumentasikan oleh Notaris Humberg Lie, S.H., S.E., documented by Notary Humberg Lie, S.H., S.E., M.Kn., based
M.Kn. berdasarkan Akta No. 571 tanggal 19 November on Deed No. 571 dated November 19, 2025.
2025.
RUPSLB dibuka pada pukul 14.52 WIB dan dihadiri secara The EGMS opened at 2:52 PM WIB and was attended both
luring (fisik) dan daring (virtual online) oleh lebih dari ½ in person and online by more than ½ (one half) of the total
(satu per dua) keseluruhan anggota Dewan Komisaris members of the Company’s Board of Commissioners and
dan Direksi Perseroan. Board of Directors.
Anggota Dewan Komisaris dan Direksi Perseroan yang hadir secara fisik pada saat RUPSLB
Members of the Board of Commissioners and Directors of the Company who were physically present at the EGMS
Dewan Komisaris Direksi
Board of Commissioner Board of Director
Presiden Komisaris merangkap : Tuan SHARIF CICIP SUTARDJO Direktur : Tuan ADIKA NURAGA BAKRIE
Komisaris Independen Director : Mr. ADIKA NURAGA BAKRIE
Chairman of the Board of : Mr. SHARIF CICIP SUTARDJO
Commissioners and Independent Direktur : Tuan AGOES PROJOSASMITO
Commissioner Director : Mr. AGOES PROJOSASMITO
Komisaris Independen : Tuan Y.A. DIDIK CAHYANTO Direktur : Tuan NALINKANT A. RATHOD
Independent Commissioner : Mr. Y.A. DIDIK CAHYANTO Director : Mr. NALINKANT A. RATHOD
Komisaris Independen : Tuan ANGGAWIRA Direktur : Tuan ADRIAN WICAKSONO
Independent Commissioner : Mr. ANGGAWIRA Director : Mr. ADRIAN WICAKSONO
Direktur : Tuan PHIONG PHILLIPUS DARMA
Director : Mr. PHIONG PHILLIPUS DARMA
Direktur : Nyonya R. A. SRI DHARMAYANTI
Director : Ms. R. A. SRI DHARMAYANTI
Direktur : Tuan ANDREW CHRISTOPHER BECKHAM
Director : Mr. ANDREW CHRISTOPHER BECKHAM
Direktur : Tuan MARINGAN M. IDO HOTNA HUTABARAT
Director : Mr. MARINGAN M. IDO HOTNA HUTABARAT
Anggota Dewan Komisaris dan Direksi Perseroan yang hadir secara virtual online pada saat RUPSLB
Members of the Company’s Board of Commissioners and Directors who were present virtually online at the EGMS
Dewan Komisaris Direksi
Board of Commissioner Board of Director
Komisaris Independen : Tuan KANAKA PURADIREDJA Direktur : Tuan EDDY SANUSI
Independent Commissioner : Mr. KANAKA PURADIREDJA Director : Mr. EDDY SANUSI
Komisaris Independen : Tuan ANTON SETIANTO SOEDARSONO
Independent Commissioner : Mr. ANTON SETIANTO SOEDARSONO
Komisaris Independen : Tuan THOMAS MYER KEARNEY
Independent Commissioner : Mr. THOMAS MYER KEARNEY
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Mata Acara RUPSLB 19 November 2025
Agenda of the EGMS November 19, 2025
Mata Acara Keputusan
Agenda Decision
Perubahan Susunan Direksi dan Dewan 1. Menerima dan menyetujui pengunduran diri Bapak Jinping Ma dari jabatannya
Komisaris Perseroan sebagai Komisaris Perseroan efektif terhitung sejak tanggal penutupan Rapat, serta
Changes to the Composition of the memberikan pembebasan dan pelepasan tanggung jawab (acquit et decharge)
Company’s Board of Directors and Board of atas tindakan pengawasan yang dilakukan sehubungan dengan fungsinya
Commissioners selama menjabat sebagai Komisaris Perseroan, sepanjang tindakan pengawasan
tersebut tercantum dalam catatan dan pembukuan Perseroan serta tercermin
dalam Laporan Tahunan dan Laporan Keuangan Konsolidasian Perseroan dan
bukan merupakan tindakan pidana atau pelanggaran atas peraturan perundang-
undangan yang berlaku.
2. Menerima dan menyetujui pengunduran diri Bapak Yingbin Ian He dari jabatannya
sebagai Direktur Perseroan efektif terhitung sejak tanggal penutupan Rapat, serta
memberikan pembebasan dan pelepasan tanggung jawab (acquit et decharge)
atas tindakan pengurusan yang dilakukan sehubungan dengan fungsinya selama
menjabat sebagai Direktur Perseroan, sepanjang tindakan pengawasan tersebut
tercantum dalam catatan dan pembukuan Perseroan serta tercermin dalam
Laporan Tahunan dan Laporan Keuangan Konsolidasian Perseroan dan bukan
merupakan tindakan pidana atau pelanggaran atas peraturan perundang-
undangan yang berlaku.
3. Menerima dan menyetujui purna tugas Bapak Ashok Mitra dari jabatannya
sebagai Direktur Perseroan efektif terhitung sejak tanggal penutupan Rapat, serta
memberikan pembebasan dan pelepasan tanggung jawab (acquit et decharge)
atas tindakan pengurusan yang dilakukan sehubungan dengan fungsinya selama
menjabat sebagai Direktur Perseroan, sepanjang tindakan pengawasan tersebut
tercantum dalam catatan dan pembukuan Perseroan serta tercermin dalam
Laporan Tahunan dan Laporan Keuangan Konsolidasian Perseroan dan bukan
merupakan tindakan pidana atau pelanggaran atas peraturan perundang-
undangan yang berlaku.
4. Menyetujui pengangkatan Bapak Christopher Fong sebagai Direktur Perseroan,
yang mana pengangkatan berlaku efektif sejak tanggal ditutupnya Rapat sampai
dengan ditutupnya Rapat Umum Pemegang Saham Tahunan Perseroan tahun 2030,
tanpa mengurangi hak pemegang saham untuk memberhentikan sewaktu-waktu
sesuai dengan ketentuan yang berlaku.
1. Accepted and approved the resignation of Mr. Jinping Ma from his position as
Commissioner of the Company, effective as of the closing date of the Meeting, and
grant him a release and discharge (acquit et decharge) for any supervisory actions
taken in connection with his functions during his tenure as Commissioner of the
Company, provided that such supervisory actions are recorded in the Company’s
records and books, as well as reflected in the Company’s Annual Report and
Consolidated Financial Statements, and do not constitute a criminal act or violation
of applicable laws and regulations.
2. Accepted and approved the resignation of Mr. Yingbin Ian He from his position as
Director of the Company, effective as of the closing date of the Meeting, and grant
him a release and discharge (acquit et decharge) for any managerial actions
taken in connection with his functions during his tenure as Director of the Company,
provided that such supervisory actions are recorded in the Company’s records
and books, as well as reflected in the Company’s Annual Report and Consolidated
Financial Statements, and do not constitute a criminal act or violation of applicable
laws and regulations.
3. Accepted and approved the retirement of Mr. Ashok Mitra from his position as Director
of the Company, effective as of the closing date of the Meeting, and grant release and
discharge of responsibility (acquit et decharge) for management actions carried
out in connection with his functions during his tenure as Director of the Company, as
long as such supervisory actions are listed in the Company’s records and books and
reflected in the Company’s Annual Report and Consolidated Financial Statements
and do not constitute a criminal act or violation of applicable laws and regulations.
4. Approved the appointment of Mr. Christopher Fong as Director of the Company,
which appointment is effective from the closing date of the Meeting until the closing
of the Company’s Annual General Meeting of Shareholders in 2030, without prejudice
to the shareholders’ right to dismiss him at any time in accordance with applicable
provisions.
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RAPAT UMUM
PEMEGANG SAHAM
General Meeting of Shareholders
Sehingga untuk selanjutnya, susunan Dewan Komisaris dan Direksi Perseroan
menjadi sebagai berikut:
Dewan Komisaris:
1. Bapak Sharif Cicip Sutardjo, selaku Presiden Komisaris dan Komisaris Independen
Perseroan;
2. Bapak Drs. Kanaka Puradiredja, selaku Komisaris Independen Perseroan;
3. Bapak Drs. Anton Setianto Soedarsono, selaku Komisaris Independen Perseroan;
4. Bapak Y.A. Didik Cahyanto, selaku Komisaris Independen Perseroan;
5. Bapak Anggawira, selaku Komisaris Independen Perseroan;
6. Bapak Adhika Andrayudha Bakrie, selaku Komisaris Perseroan; dan
7. Bapak Thomas Myer Kearney, selaku Komisaris Perseroan.
Direksi:
1. Bapak Adika Nuraga Bakrie, selaku Presiden Direktur Perseroan;
2. Bapak Agoes Projosasmito, selaku Wakil Presiden Direktur Perseroan;
3. Bapak Nalinkant Amratlal Rathod, selaku Direktur Perseroan;
4. Bapak Adrian Wicaksono, selaku Direktur Perseroan;
5. Bapak Phiong Phillipus Darma, selaku Direktur Perseroan;
6. Bapak Eddy Sanusi, selaku Direktur Perseroan;
7. Ibu R.A. Sri Dharmayanti, selaku Direktur Perseroan;
8. Bapak Andrew Christopher Beckham, selaku Direktur Perseroan;
9. Bapak Maringan M. Ido Hotna Hutabarat, selaku Direktur Perseroan;
10. Bapak Rio Supin, selaku Direktur Perseroan;
11. Bapak Himawan Setiadi, selaku Direktur Perseroan; dan
12. Bapak Christopher Fong, selaku Direktur Perseroan.
5. Memberikan wewenang dan kuasa penuh dengan hak substitusi kepada Direksi
Perseroan baik sendiri-sendiri maupun bersama-sama untuk melakukan segala
tindakan yang diperlukan berkaitan dengan keputusan-keputusan sebagaimana
diambil dan/atau diputuskan dalam Rapat, termasuk tetapi tidak terbatas untuk
menyatakan perubahan susunan anggota Dewan Komisaris dan Direksi Perseroan ini
dalam akta Notaris, memberitahukan, melaporkan, dan mendaftarkannya kepada
instansi yang berwenang sesuai dengan peraturan perundangan yang berlaku serta
perbuatan-perbuatan lainnya yang berhubungan dengan maksud tersebut.
6. Menyetujui pemberian kewenangan kepada Dewan Komisaris Perseroan, dengan
mempertimbangkan rekomendasi dari Komite Nominasi dan Remunerasi Perseroan,
untuk menentukan gaji, uang jasa dan tunjangan lainnya (bila ada) serta pembagian
tugas dan wewenang setiap anggota Direksi dan anggota Dewan Komisaris
Therefore, the composition of the Company’s Board of Commissioners and Board of
Directors is as follows:
Board of Commissioners:
1. Mr. Sharif Cicip Sutardjo, as President Commissioner and Independent
Commissioner of the Company;
2. Mr. Drs. Kanaka Puradiredja, as Independent Commissioner of the Company;
3. Mr. Drs. Anton Setianto Soedarsono, as Independent Commissioner of the Company;
4. Mr. Y.A. Didik Cahyanto, as Independent Commissioner of the Company;
5. Mr. Anggawira, as Independent Commissioner of the Company;
6. Mr. Adhika Andrayudha Bakrie, as Commissioner of the Company; and
7. Mr. Thomas Myer Kearney, as Commissioner of the Company.
Board of Directors:
1. Mr. Adika Nuraga Bakrie, as President Director of the Company;
2. Mr. Agoes Projosasmito, as Vice President Director of the Company;
3. Mr. Nalinkant Amratlal Rathod, as Director of the Company;
4. Mr. Adrian Wicaksono, as Director of the Company;
5. Mr. Phiong Phillipus Darma, as Director of the Company;
6. Mr. Eddy Sanusi, as Director of the Company;
7. Ms. R.A. Sri Dharmayanti, as Director of the Company;
8. Mr. Andrew Christopher Beckham, as Director of the Company;
9. Mr. Maringan M. Ido Hotna Hutabarat, as Director of the Company;
10. Mr. Rio Supin, as Director of the Company;
11. Mr. Himawan Setiadi, as Director of the Company; and
12. Mr. Christopher Fong, as Director of the Company.
5. Delegated full authority and power with the right of substitution to the Company’s Board of
Directors, either individually or jointly, to take all necessary actions related to the decisions
taken and/or resolved in the Meeting, including but not limited to declaring changes in the
composition of the Company’s Board of Commissioners and Board of Directors in a notarial
deed, notifying, reporting, and registering them with the authorized agency in accordance
with applicable laws and regulations, as well as other actions related to this purpose.
6. Approved the delegation of authority to the Company’s Board of Commissioners,
taking into account the recommendations of the Company’s Nomination and
Remuneration Committee, to determine the salary, service fees and other allowances
(if any) as well as the division of duties and authorities of each member of the Board
of Directors and Board of Commissioners.
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Jumlah Pemegang Saham yang Bertanya 3 (tiga) orang
Total Shareholders who asked questions 3 (three) people
Hasil Pemungutan Suara RUPSLB disetujui dengan suara terbanyak.
Voting Results The EGMS was approved by majority vote.
Tidak Setuju Abstain Setuju
Disagree Agree
50,314,062,059 saham | shares 3,872,132,090 saham | shares 249,769,970,199 saham | shares
atau | or 16.766% atau | or 83.233%
Tindak Lanjut Sudah terlaksanakan
Follow-up Has been completed
DEWAN
KOMISARIS
Board of Commissioner
Dewan Komisaris merupakan organ Tata Kelola Perseroan The Board of Commissioners is an organ of Corporate
yang memiliki tugas dan tanggung jawab untuk melakukan Governance that has the duty and responsibility to
pengawasan terhadap kinerja dan aktivitas usaha yang supervise the performance and business activities
dijalankan Perseroan. Setiap anggota Dewan Komisaris carried out by the Company. Each member of the Board
wajib menjalankan tugas pengawasan dan memberikan of Commissioners must carry out supervisory duties and
masukan kepada anggota Direksi dengan itikad yang baik, provide input to members of the Board of Directors in
kehati-hatian, bertanggung jawab serta independen. good faith, prudence, responsibility, and independence.
MASA JABATAN DEWAN KOMISARIS TERM OF OFFICE OF THE BOARD OF
COMMISSIONERS
Sesuai dengan ketentuan Anggaran Dasar Perusahaan Pursuant to the provisions of the Company’s Articles of
dan peraturan perundang-undangan yang berlaku, Association and prevailing laws and regulations, members
anggota Dewan Komisaris diangkat untuk masa jabatan of the Board of Commissioners are appointed for a term of
1 (satu) periode yaitu terhitung sejak ditutupnya RUPS office of 1 (one) period, namely as of the closing of the
yang mengangkatnya sampai dengan ditutupnya RUPS GMS that appointed them until the closing of the third
Tahunan yang ketiga setelah tanggal pengangkatannya, Annual GMS after the date of their appointment, without
dengan tidak mengurangi hak RUPS untuk prejudice to the right of the GMS to dismiss the members
memberhentikan anggota Dewan Komisaris tersebut of the Board of Commissioners at any time.
sewaktu-waktu.
KOMPOSISI DEWAN KOMISARIS COMPOSITION OF THE BOARD OF
COMMISSIONERS
Perseroan telah memenuhi ketentuan yang disebutkan The Company has complied with the provisions stipulated
dalam pasal 20 POJK No. 33/POJK.04/2014 tentang Direksi in Article 20 of POJK No. 33/POJK.04/2014 concerning
dan Dewan Komisaris Emiten atau Perusahaan Publik the Board of Directors and Board of Commissioners
dimana jumlah anggota Dewan Komisaris Perseroan of Issuers or Public Companies, whereby the Board of
sekurang-kurangnya terdiri dari 2 (dua) orang anggota Commissioners shall consist of at least two members, one
Dewan Komisaris, dan 1 (satu) diantaranya adalah Komisaris of whom must be an Independent Commissioner. Each
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DEWAN
KOMISARIS
Board of Commissioner
Independen. Kedudukan masing-masing anggota Dewan member of the Board of Commissioners, including the
Komisaris termasuk Presiden Komisaris adalah setara. President Commissioner, holds equal status. Throughout
Sepanjang tahun 2025, Dewan Komisaris Perseroan terdiri 2025, the Company’s Board of Commissioners consisted
dari 7 (tujuh) orang anggota yaitu 1 (satu) Presiden Komisaris, of seven members: one President Commissioner, four
4 (empat) Komisaris Independen, dan 2 (dua) Komisaris. Independent Commissioners, and two Commissioners.
Dewan Komisaris akan menunjuk Lead/Senior The Board of Commissioners shall appoint a Lead/
Independent Commissioner dalam hal jabatan Presiden Senior Independent Commissioner if the position of
Komisaris tidak dijabat oleh Komisaris Independen President Commissioner is not held by an Independent
sebagaimana diatur dalam dokumen Board Manual and Commissioner, as stipulated in the Board Manual and
Supporting Organs versi 4.2. Hingga akhir 2025, posisi Supporting Organs version 4.2. Until the end of 2025, the
Presiden Komisaris dijabat oleh Sharif Cicip Sutardjo yang position of President Commissioner was assumed by
merangkap sebagai Komisaris Independen Perseroan. Sharif Cicip Sutardjo, who also served as an Independent
Commissioner of the Company.
PEDOMAN KERJA DAN TATA TERTIB WORKING GUIDELINES AND PROCEDURES
DEWAN KOMISARIS FOR THE BOARD OF COMMISSIONERS
Dalam menjalankan tugas dan tanggung jawab, Dewan In carrying out its duties and responsibilities, the Board of
Komisaris mengacu pada Pedoman Kerja atau “Board Charter,” Commissioners refers to the Work Guidelines or “Board
sebagaimana yang telah tertuang dalam Pedoman Dewan Charter,” as outlined in the Guidelines for the Board of
Pengurus dan Organ Pendukung versi 4.2 No. 262/BR-BOD/ Directors and Supporting Organs, version 4.2 No. 262/BR-
VIII/20 tanggal 3 Agustus 2020 yang merupakan pembaruan BOD/VIII/20 dated August 3, 2020, which is an update of the
dari Pedoman Dewan Pengurus dan Organ Pendukung versi Guidelines for the Board of Directors and Supporting Organs,
4.1 No. 059/BRBOD/I/19 tanggal 19 Februari 2019. version 4.1 No. 059/BRBOD/I/19 dated February 19, 2019.
Board Charter Dewan Komisaris ditinjau secara berkala The Board Charter of the Board of Commissioners is
dan diperbaharui apabila dianggap perlu Board Charter reviewed periodically and updated as necessary. The
Dewan Komisaris disusun berdasarkan pada: Board Charter of the Board of Commissioners is based on:
1. Undang-Undang No. 40 tahun 2007 tentang Perseroan 1. Law No. 40 of 2007 concerning Limited Liability
Terbatas (UUPT). Companies (UUPT).
2. POJK No. 33/POJK.04/2014 tentang Direksi dan Dewan 2. OJK Regulation No. 33/POJK.04/2014 concerning the
Komisaris Emiten atau Perusahaan Publik. Board of Directors and Board of Commissioners of
Issuers or Public Companies.
3. POJK No. 34/POJK.04/2014 tentang Komite Nominasi 3. OJK Regulation No. 34/POJK.04/2014 concerning the
dan Remunerasi Emiten atau Perusahaan Publik. Nomination and Remuneration Committee of Issuers
or Public Companies.
4. POJK No. 21/POJK.04/2015 tentang Penerapan 4. POJK No. 21/POJK.04/2015 concerning the
Pedoman Tata Kelola Perusahaan Terbuka. Implementation of Public Company Governance
Guidelines.
5. SE OJK 04/2015 tentang Pedoman Tata Kelola 5. OJK Circular Letter 04/2015 concerning Public
Perusahaan Terbuka. Company Governance Guidelines.
6. POJK No. 55/POJK.04/2014 tentang Pembentukan dan 6. POJK No. 55/POJK.04/2014 concerning the
Pedoman Pelaksanaan Kerja Komite Audit. Establishment and Implementation Guidelines for the
Audit Committee.
7. Peraturan BEI No. I-A tentang Pencatatan Saham dan 7. IDX Regulation No. I-A concerning the Listing of Shares
Efek Bersifat Ekuitas Selain Saham yang Diterbitkan and Equity-Type Securities Other Than Shares Issued
oleh Perusahaan Tercatat. by Listed Companies.
8. Anggaran Dasar Perseroan. 8. The Company’s Articles of Association.
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KRITERIA KEANGGOTAAN MEMBERSHIP CRITERIA
Perseroan telah memiliki kebijakan dan proses nominasi The Company has a policy and nomination process for
anggota Dewan Komisaris yang tertera dalam Board members of the Board of Commissioners, as outlined in
Manual and Supporting Organs versi 4.2 Perseroan the Company’s Board Manual and Supporting Organs
yang telah diunggah pada situs resmi Perseroan. version 4.2, which has been uploaded to the Company’s
Sebagaimana yang diatur di dalam Anggaran Dasar official website. As stipulated in the Company’s Articles of
Perusahaan, Anggota Dewan Komisaris dipilih, diangkat, Association, members of the Board of Commissioners are
dan ditetapkan oleh RUPS dengan masa tugas selama 5 selected, appointed, and confirmed by the GMS for a term
(lima) tahun. Seorang anggota Dewan Komisaris harus of five years. A member of the Board of Commissioners
memiliki penilaian yang dapat dipertanggungjawabkan must possess accountable judgment and demonstrate
dan memperlihatkan karakter pribadi yang baik dan good personal character and high integrity. Members
integritas yang tinggi. Anggota Dewan Komisaris juga of the Board of Commissioners must also demonstrate
harus menunjukkan kemampuan yang berarti dalam significant professional competence and possess talents
bidang profesinya serta mempunyai bakat atau and experience that will complement the other members
pengalaman yang akan melengkapi anggota Dewan of the Board of Commissioners in managing the Company
Komisaris lainnya dalam mengurus Perseroan secara collectively.
bersama-sama.
Dewan Komisaris bersama dengan Komite Nominasi The Board of Commissioners, together with the Nomination
dan Remunerasi akan menentukan kriteria lainnya dari and Remuneration Committee, shall determine other
keanggotaan Dewan Komisaris dan Direksi. Seluruh calon criteria for membership of the Board of Commissioners
komisaris Perseroan termasuk Komisaris Independen and the Board of Directors. All prospective commissioners
harus memenuhi kriteria berikut: of the Company, including Independent Commissioners,
must meet the following criteria:
1. Mempunyai akhlak, moral dan integritas yang baik; 1. Possess good character, morals, and integrity;
2. Cakap melakukan perbuatan hukum; 2. Competent in performing legal acts;
3. Dalam 5 (lima) tahun sebelum pengangkatan dan 3. Within the five (5) years prior to appointment and
selama menjabat: during their term of office:
a. Tidak pernah dinyatakan pailit; a. Have never been declared bankrupt;
b. Tidak pernah menjadi anggota Direksi yang b. Have never been a member of the Board of
dinyatakan bersalah menyebabkan suatu Directors found guilty of causing a company to
perusahaan dinyatakan pailit; declare bankruptcy;
c. Tidak pernah dihukum karena melakukan tindak c. Have never been convicted of a criminal act
pidana yang merugikan berkaitan dengan sektor detrimental to the financial sector; and
keuangan; dan
d. Tidak pernah menjadi anggota Direksi yang d. Have never been a member of the Board of
selama menjabat: Directors who, during their term of office:
i. Pernah tidak menyelenggarakan RUPST; i. Have once failed to hold an AGMS;
ii. Pertanggungjawabannya sebagai anggota ii. Have once had their accountability as a
Dewan Komisaris pernah ditolak oleh RUPST atau member of the Board of Commissioners to an
pernah tidak memberikan pertanggungjawaban AGM rejected or have once failed to provide
sebagai anggota Dewan Komisaris kepada RUPST; accountability to AGMS;
iii. Pernah menyebabkan perusahaan tidak iii. Have once caused a company to fail to fulfill its
memenuhi kewajiban menyampaikan obligation to submit annual financial reports
laporan keuangan tahunan dan/atau laporan and/or financial statements to the OJK.
keuangan kepada Otoritas OJK.
4. Memiliki komitmen untuk mematuhi peraturan 4. Have a commitment to comply with laws and
perundang-undangan; dan regulations; and
5. Memiliki pengetahuan dan keahlian di bidang yang 5. Have knowledge and expertise in the fields required by
dibutuhkan Emiten atau Perusahaan Publik. the Issuer or Public Company.
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DEWAN
KOMISARIS
Board of Commissioner
Dewan Komisaris memiliki kebijakan terkait pengunduran The Board of Commissioners has a policy for the
diri anggota Dewan Komisaris apabila terlibat dalam resignation of its members if they are involved in financial
kejahatan keuangan yang diatur dalam Board Manual crimes, as stipulated in the Company’s Board Manual
and Supporting Organs versi 4.2 Perseroan dimana and Supporting Organs version 4.2. Members of the
anggota Dewan Komisaris akan segera mengajukan Board of Commissioners shall immediately submit their
pengunduran dirinya jika terlibat dalam kejahatan resignation if they are involved in financial crimes.
keuangan.
TUGAS DAN TANGGUNG JAWAB DEWAN DUTIES AND RESPONSIBILITIES
KOMISARIS
Tugas dan tanggung jawab Dewan Komisaris secara The following are the duties and responsibilities of the
kolegial sebagai berikut: Board of Commissioners on a collegial basis:
Tanggung Jawab Kegiatan Pelaksanaan
Responsibility Implementation Activities
Membentuk Nilai Memberikan saran dan petunjuk dalam pembentukan nilai, visi, misi, maksud, tujuan, kebijakan, rencana
Creating Value dan rencana keuangan Perusahaan.
Provide advice and guidance in the establishment of the Company’s values, vision, mission, purpose,
objectives, policies, plans, and budgets.
Mengawasi secara efektif penerapan penyelenggaraan Perusahaan.
Monitor the effectiveness of the implementation of the Company’s operations.
Mengelola Dewan Mencalonkan anggota Dewan Komisaris dan Direksi dalam RUPS dan mengajukan sistem remunerasi dari
Pengurus anggota Dewan Komisaris dan Direksi berdasarkan rekomendasi Komite Nominasi dan Remunerasi;
Managing the Board Nominates members of the Board of Commissioners and Board of Directors at the GMS and proposes a
remuneration system for members of the Board of Commissioners and Board of Directors based on the
recommendation of the Nomination and Remuneration Committee.
Mengkaji kinerja anggota Dewan Komisaris dan Direksi dan ketaatan terhadap Anggaran Dasar Perusahaan
serta hukum dan ketentuan yang berlaku dan mengawasi penegakan penerapan Pedoman Perilaku
Perusahaan;
Reviews the performance of members of the Board of Commissioners and Board of Directors and compliance
with the Company’s Articles of Association and applicable laws and regulations and overseeing the
enforcement of the Company’s Code of Conduct.
Memberikan saran kepada Pemegang Saham menyangkut pemberhentian anggota Direksi dan
membentuk komite yang diperlukan untuk mendukung efektivitas pelaksanaan tugas Dewan Komisaris;
Provides advice to shareholders regarding the dismissal of members of the Board of Directors and establish
the necessary committees to support the effectiveness of the implementation of the duties of the Board of
Commissioners.
Menghadiri rapat Dewan Komisaris dan rapat gabungan Dewan Komisaris dan Direksi, dan mengkaji risalah
rapatnya;
Attend the Board of Commissioners meetings and joint meetings of the Board of Commissioners and Board
of Directors, and review the minutes of the meetings;
Memberikan laporan mengenai tugas dan pengawasan yang telah dilakukan terhadap pengurusan
Perusahaan oleh Direksi selama tahun buku yang baru lampau kepada RUPS.
Provide reports to the GMS regarding the tasks and supervision duties conducted on the management of
the Company by the Board of Directors during the past financial year.
Memberi Saran Meningkatkan efektivitas manajemen dengan memberikan saran, nasihat dan petunjuk kepada Presiden
Providing Advice Direktur dan anggota Direksi lainnya dengan itikad baik, kehati-hatian dan bertanggungjawab untuk
kepentingan Perusahaan, serta sesuai dengan kebutuhan, maksud dan tujuan Perusahaan.
Increase the effectiveness of management by providing advice and guidance to the President Directors and
other members of the Board of Directors as needed, in good faith, prudence, and responsible manner for
the interests of the Company, and in accordance with the needs, objectives, and purposes of the Company.
Keputusan Utama atas Membuat keputusan dan mengkaji keputusan utama yang mempengaruhi struktur permodalan
Masalah Modal dan Perusahaan, alokasi sumber daya dan masalah keuangan lainnya termasuk program diversifikasi,
Keuangan penggabungan dan pengambilalihan, serta divestasi.
Major Decisions on Make and review major decisions affecting the Company’s capitalization structure, resource allocations,
Capital and Financial and other financial matters, including diversification, mergers & acquisitions, and divestment programs.
Matters
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Tanggung Jawab Kegiatan Pelaksanaan
Responsibility Implementation Activities
Manajemen Risiko dan Memastikan bahwa Direksi telah mengidentifikasi dan mengelola risiko yang dihadapi Perusahaan dan
Pengendalian Internal memastikan terdapat dan berjalannya pengendalian untuk mengurangi risiko tersebut.
Risk Management and Ensure that the Board of Directors has identified and managed the risks faced by the Company and ensure
Internal Control the existence and working of relevant controls to mitigate these risks.
Wakil Pemegang Saham Bertindak sebagai wakil dari Pemegang Saham dalam menjaga aktiva Perusahaan guna meyakini bahwa
Shareholders’ Trustee informasi yang layak dan akurat diberikan kepada Pemegang Saham serta melindungi kepentingan pemodal.
Act as trustees to the shareholders in the preservation of Company’s assets to ensure that proper and
accurate information is given to the Shareholders and protect the interests of public investors.
Pembayaran Dividen Memberikan saran kepada Pemegang Saham mengenai kebijakan pembayaran dividen untuk disetujui
Payment of Dividends dalam RUPS.
Provide suggestion to the shareholders regarding the policy for the payment of dividends to be approved
in the GMS.
Keterbukaan Melaporkan kepada Perusahaan mengenai kepemilikan sahamnya dan/atau keluarganya di Perusahaan
Transparency dan/atau anak perusahaan, dan perusahaan lain;
To report to the company regarding their and/or their family’s stock ownership in the Company and/or Its
subsidiaries and other companies.
Mengungkapkan kepada Perusahaan segala kondisi yang berpotensi menimbulkan benturan kepentingan.
To disclose to the Company all conditions which potentially lead to the conflict of interest.
Kerugian atau Kepailitan Setiap anggota Dewan Komisaris ikut bertanggungjawab secara pribadi atas kerugian yang dialami
Perusahaan Perusahaan, atau ikut bertanggungjawab secara tanggung renteng dengan anggota Direksi untuk
Loss or Bankruptcy of the kewajiban yang belum dilunasi atas kepailitan Perusahaan, jika kerugian atau kepailitan tersebut
Company diakibatkan karena kesalahan atau kelalaian Komisaris yang bersangkutan dalam melakukan fungsi
pengurusan Perusahaan oleh Direksi;
Each member of the Board of Commissioners is personally responsible for the company’s losses or
also participate in jointly responsibility with the members of the Board of Directors for the outstanding
debt/obligations of the bankruptcy caused by the Commissioner’s failures or omissions during his/her
performance on oversight functions to the Company’s management by the Board of Directors.
Pertanggungjawaban tersebut dapat dihindari jika Komisaris dapat membuktikan:
The Responsibilities can be avoided if the Commissioners is able to prove that:
a. Kerugian atau kepailitan sepenuhnya bukan karena kesalahan atau kelalaiannya;
The loses or bankruptcy is not totally due to his/her failures or omissions;
b. Telah melakukan tugas pengawasan dengan itikad baik dan kehati-hatian untuk kepentingan
Perusahaan dan sesuai dengan maksud dan tujuan Perusahaan;
Has been performed the oversight duties within good faith and prudent manners for the Company’s
interest as well as according to the Company’s purposes and objectives;
c. Tidak mempunyai kepentingan pribadi, baik langsung maupun tidak langsung atas tindakan
pengurusan oleh Direksi yang mengakibatkan kerugian atau kepailitan; dan
There are no personal interests directly or indirectly towards all management activities performed by
the Board of Directors, which has caused loses or bankruptcy to the Company; and
d. Telah memberikan nasihat sebagaimana mestinya kepada Direksi untuk mencegah terjadinya
kerugian atau kepailitan.
Has provided advise appropriately to the Board of Directors in terms of preventing the loses or
bankruptcy.
Presiden Komisaris Perseroan mengemban tugas dan The President Commissioner has specific duties and
tanggung jawab secara khusus, sebagai berikut: responsibilities, as follows:
1. Melaksanakan fungsi pengawasan sebagaimana 1. Carry out supervisory functions as carried out by other
yang dilaksanakan oleh anggota Dewan Komisaris members of the Board of Commissioners;
lainnya;
2. Melakukan pemanggilan Rapat Dewan Komisaris; 2. Calling a meeting of the Board of Commissioners;
3. Memimpin Rapat Dewan Komisaris atau Rapat 3. Chairing the Board of Commissioners meeting or joint
Gabungan; meeting; and
4. Melaksanakan tugas dan tanggung jawab lainnya 4. Carry out other duties and responsibilities in
sesuai dengan peraturan dan perundangan yang accordance with applicable regulatory provisions.
berlaku.
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DEWAN
KOMISARIS
Board of Commissioner
WEWENANG DEWAN KOMISARIS AUTHORITY OF THE BOARD OF
COMMISSIONERS
Wewenang Dewan Komisaris sebagai berikut: The authority of the Board of Commissioners is as follows:
1. Anggota Dewan Komisaris, setiap waktu pada jam 1. Members of the Board of Commissioners, at any time
kerja Perusahaan berhak memasuki bangunan dan during the Company’s working hours, shall have the
halaman atau tempat lain yang digunakan atau right to enter the building and yard or other places
dikuasai oleh Perusahaan dan berhak memeriksa used or controlled by the Company and shall have the
semua pembukuan, surat dan alat bukti lainnya, right to examine all books, letters and other evidences,
memeriksa dan mencocokan keadaan uang kas to check and reconcile the state of cash and others
dan lain-lain serta berhak untuk mengetahui segala and shall have the right to know all actions taken by
tindakan yang telah dijalankan oleh Direksi. the Board of Directors.
2. Direksi dan setiap anggota Direksi wajib untuk 2. The Board of Directors and each member of the Board
memberikan penjelasan tentang segala hal yang of Directors is obliged to provide explanations on all
ditanyakan oleh Dewan Komisaris. matters asked by the Board of Commissioners.
3. Dewan Komisaris mempunyai wewenang untuk 3. The Board of Commissioners has the authority to
memberhentikan sementara seorang atau lebih temporarily suspend one or more members of the
anggota Direksi apabila bertindak bertentangan Board of Directors if they act contrary to the Articles
dengan Anggaran dasar dan/atau peraturan of Association and/or applicable laws and regulations
perundang-undangan yang berlaku disertai along with the reasons.
alasannya.
4. Dewan Komisaris dapat melakukan tindakan 4. The Board of Commissioners may perform
pengurusan Emiten atau Perusahaan Publik. management actions of the Company.
5. Dewan Komisaris berhak untuk menilai kinerja Direksi. 5. The Board of Commissioners has the right to assess
the performance of the Board of Directors.
LARANGAN MENGUTAMAKAN PROHIBITION OF PRIORITIZING
KEUNTUNGAN PRIBADI PERSONAL BENEFIT
Dewan Komisaris Perseroan wajib menjalankan tugas The Company’s Board of Commissioners shall carry out
dan tanggung jawab dengan penuh integritas serta its duties and responsibilities with integrity and avoid
terhindar dari segala bentuk konflik kepentingan. Setiap any form of conflict of interest. Each member of the
anggota Dewan Komisaris dilarang untuk melakukan Board of Commissioners is prohibited from conducting
transaksi yang berpotensi menimbulkan benturan transactions that have the potential to cause a conflict
kepentingan dan mengambil keuntungan pribadi dari of interest and take personal advantage of any activity
setiap aktivitas Perseroan dan/atau Entitas Anak, selain of the Company and/or its Subsidiaries, other than the
dari gaji, honorarium, dan fasilitas lain yang diterima dari salary, honorarium, and other facilities received from the
Perseroan atas posisi mereka sebagai anggota Dewan Company for their position as a member of the Board of
Komisaris yang telah disahkan oleh RUPS. Commissioners that have been authorized by the GMS.
KEBIJAKAN NOMINASI DEWAN BOARD OF COMMISSIONERS
KOMISARIS NOMINATION POLICY
Saat ini, komposisi Dewan Komisaris terdiri dari individu Currently, the Board of Commissioners consists of
yang telah memenuhi persyaratan dan mampu mewakili individuals who have met the criteria and are capable
kepentingan seluruh pemangku kepentingan. Perseroan of representing the interests of all stakeholders. The
telah memiliki kebijakan dan proses nominasi anggota Company has a policy and process for nominating
Dewan Komisaris yang tertera dalam Board Manual members of the Board of Commissioners, as outlined in
and Supporting Organs versi 4.2 Perseroan yang telah the Company’s Board Manual and Supporting Organs
diunggah pada situs resmi Perseroan. Anggota Dewan version 4.2, which has been uploaded to the Company’s
Komisaris dipilih, diangkat, dan ditetapkan oleh RUPS official website. Members of the Board of Commissioners
dengan masa tugas selama 5 (lima) tahun sebagaimana are selected, appointed, and confirmed by the GMS
ditentukan dalam Anggaran Dasar Perseroan. with a term of office of 5 (five) years as stipulated in the
Company’s Articles of Association.
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PELAKSANAAN TUGAS DAN TANGGUNG IMPLEMENTATION OF DUTIES AND
JAWAB DEWAN KOMISARIS TAHUN 2025 RESPONSIBILITIES OF THE BOARD OF
COMMISSIONERS IN 2025
Rapat Dewan Komisaris Board of Commissioners Meetings
Sepanjang tahun 2025, Dewan Komisaris Perseroan Throughout 2025, the Company’s Board of Commissioners
telah mengadakan rapat sebanyak 6 (enam) kali untuk held 6 (six) meetings to discuss the Company’s
membahas kegiatan operasional Perseroan, evaluasi operational activities, evaluate monthly operational
laporan operasional bulanan, dan diskusi dengan komite- reports, and discuss issues requiring attention with
komite sesuai dengan masalah yang perlu mendapat committees, including:
perhatian, diantaranya:
1. Membahas kinerja Perusahaan; 1. Discussing the Company’s performance;
2. Membahas usulan rencana pengembangan 2. Discussing the Company’s proposed development
Perusahaan; plan;
3. Menghadiri seminar dan training dalam rangka 3. Attending seminars and training to improve
peningkatan kompetensi; competency;
4. Pengelolaan GCG; 4. Managing GCG;
5. Membahas rencana kerja dan anggaran perusahaan; 5. Discussing the company’s work plan and budget;
6. Pemberian nasihat Dewan Komisaris; 6. Providing advice to the Board of Commissioners;
7. Menghadiri RUPS Tahunan dan RUPS Luar Biasa. 7. Attending the Annual GMS and Extraordinary GMS.
Jumlah Frekuensi
Jumlah Rapat
Nama Jabatan Kehadiran Kehadiran (%)
Number of
Name Position Number of Attendance
Meetings
Attendance Frequency (%)
Sharif Cicip Sutardjo Presiden Komisaris dan Komisaris Independen 9 8 89
President Commissioner and Independent Commissioner
Anton Setianto Soedarsono Komisaris Independen 9 9 100
Independent Commissioner
Kanaka Puradiredja Komisaris Independen 9 8 89
Independent Commissioner
Y.A. Didik Cahyanto Komisaris Independen 9 9 100
Independent Commissioner
Anggawira Komisaris Independen 9 8 89
Independent Commissioner
Adhika Andrayudha Bakrie Komisaris 9 8 89
Commissioner
Thomas Myer Kearney Komisaris 9 9 100
Commissioner
Jinping Ma1 Komisaris 9 4 44
Commissioner
1
Beliau mengundurkan diri efektif sejak 19 November 2025 berdasarkan keputusan RUPSLB
He resigned effectively on November 19, 2025 based on the decision of the EGMS.
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Performance Highlight Management Report Company Profile Management Discussion and Analysis
DEWAN
KOMISARIS
Board of Commissioner
Dewan Komisaris telah menjadwalkan rapat untuk tahun The Board of Commissioners has scheduled one meeting
2026 sebanyak 1 (satu) kali. Materi rapat Dewan Komisaris for 2026. The Board of Commissioners’ meeting materials
disampaikan kepada para peserta rapat paling lambat 5 will be presented to meeting participants no later than
(lima) hari kerja sebelum rapat dilangsungkan. Adapun five working days prior to the meeting. The details of the
rincian tanggal, peserta, dan agenda rapat selama 2025 meeting dates, participants, and agenda for 2025 are as
sebagai berikut: follows:
Jumlah
Tanggal Peserta Agenda Rapat
Date Number of Meeting Agenda
Participants
28 Februari 2025 8 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Financial, ESG,
February 28, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Financial, ESG,
and other issues.
6 Mei 2025 8 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Financial,
May 6, 2025 ESG, dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Financial, ESG,
and other issues.
9 Mei 2025 8 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Financial, ESG,
May 9, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Financial, ESG,
and other issues.
23 Mei 2025 5 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Financial, ESG,
May 23, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Financial, ESG,
and other issues.
23 Juli 2025 7 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Financial, ESG,
July 23, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Financial, ESG,
and other issues.
15 Agustus 2025 6 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Financial, ESG,
August 15, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Financial, ESG,
and other issues.
2 September 2025 7 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Financial, ESG,
September 2, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Financial, ESG,
and other issues.
22 Oktober 2025 7 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Financial, ESG,
October 22, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Financial, ESG,
and other issues.
10 November 2025 7 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Financial, ESG,
November 10, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Financial, ESG,
and other issues.
KOMISARIS INDEPENDEN INDEPENDENT COMMISSIONERS
Dalam hal komposisi Dewan Komisaris terdiri dari 2 (dua) If the Board of Commissioners consists of two members,
orang anggota Dewan Komisaris, 1 (satu) di antaranya one of them shall be an Independent Commissioner,
adalah Komisaris Independen, hal ini selaras dengan pursuant to POJK No. 33/POJK.04/2014. If the Board of
yang diatur dalam POJK No. 33/POJK.04/2014. Dalam hal Commissioners consists of more than two members, the
Dewan Komisaris terdiri lebih dari 2 (dua) orang anggota number of Independent Commissioners must be at least
Dewan Komisaris, jumlah Komisaris Independen wajib 30% of the total number of members. In 2025, the Company
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paling kurang 30% (tiga puluh persen) dari jumlah seluruh had five Independent Commissioners, representing 56%
anggota Dewan Komisaris. Pada tahun 2025, jumlah of the total Board of Commissioners.
Komisaris Independen Perseroan adalah sebanyak 5
(lima) orang, yaitu sebesar 56% dari total anggota Dewan
Komisaris.
Komisaris Independen wajib memenuhi ketentuan dan Independent Commissioners shall meet the following
persyaratan sebagai berikut: criteria:
1. Bukan merupakan seseorang yang bekerja atau 1. Shall not be an individual who has worked or had
memiliki kewenangan dan tanggung jawab untuk the authority and responsibility to plan, lead, control,
merencanakan, memimpin, mengendalikan atau or supervise the Company’s activities in the last six
mengawasi kegiatan Perusahaan dalam 6 (enam) months, except in the case of reappointment of an
bulan terakhir, kecuali dalam hal pengangkatan Independent Commissioner of an Issuer or Public
kembali Komisaris Independen Emiten atau Company for the following period.
Perusahaan Publik pada periode berikutnya.
2. Tidak mempunyai saham secara langsung maupun 2. Shall not own shares, directly or indirectly, in the Issuer
tidak langsung pada Emiten atau Perusahaan Publik or Public Company.
tersebut.
3. Tidak memiliki hubungan afiliasi dengan Emiten atau 3. Shall have no affiliation with the Issuer or Public
Perusahaan Publik, anggota Dewan Komisaris, Direksi Company, members of the Board of Commissioners,
atau pemegang saham utama pada Emiten atau Board of Directors, or major shareholders of the Issuer
Perusahaan Publik tersebut. or Public Company.
4. Tidak mempunyai hubungan usaha secara langsung 4. Shall have no direct or indirect business relationships
maupun tidak langsung yang berkaitan kegiatan related to the business activities of the Issuer or Public
usaha Emiten atau Perusahaan Publik tersebut. Company.
PERNYATAAN INDEPENDENSI KOMISARIS DECLARATION OF INDEPENDENCE OF
INDEPENDEN INDEPENDENT COMMISSIONERS
Dalam melaksanakan tugas dan tanggung jawab, In carrying out its duties and responsibilities, the Board
Dewan Komisaris telah bertindak secara independen of Commissioners has acted independently throughout
sepanjang tahun 2025. Komisaris Independen juga telah 2025. Independent Commissioners have also met the
memenuhi persyaratan independensi sesuai dengan independence requirements in accordance with the
ketentuan dalam POJK No. 33/POJK.04/2014 tanggal 8 provisions of POJK No. 33/POJK.04/2014 dated December 8,
Desember 2014 tentang Direksi dan Komisaris Emiten 2014, concerning Directors and Commissioners of Issuers
atau Perusahaan Publik. Komisaris Independen yang or Public Companies. Independent Commissioners
telah menjabat selama 2 (dua) periode masa jabatan who have served for two (2) consecutive terms may be
berturut-turut dapat diangkat kembali pada periode reappointed for a subsequent term as Independent
selanjutnya sebagai Komisaris Independen dalam hal: Commissioners if:
1. Rapat anggota Dewan Komisaris menilai bahwa 1. A meeting of the Board of Commissioners deems that
Komisaris Independen tetap dapat bertindak the Independent Commissioner remains capable of
independen; dan acting independently; and
2. Komisaris Independen menyatakan dalam RUPS 2. The Independent Commissioner declares their
mengenai independensi yang bersangkutan. independence at the GMS.
PT BUMI RESOURCES TBK 2025 Annual Report 209
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Performance Highlight Management Report Company Profile Management Discussion and Analysis
DEWAN
KOMISARIS
Board of Commissioner
Pelatihan Dewan Komisaris Selama 2025
Board of Commissioners Training During 2025
Peserta Penyelenggara Subjek Tempat Tanggal
Participant Organizer Subject Venue Date
Anggawira PETRONAS Petronas - FID Engagement for the Hidayah Ballroom Thamrin, Lantai Kamis, 9 Januari 2025
Development Project 3, Mandarin Oriental Hotel Thursday, January 9, 2025
Petronas - FID Engagement for the Hidayah Jakarta
Development Project Thamrin Ballroom, 3rd Floor,
Mandarin Oriental Hotel
Jakarta
Anggawira ASPEBINDO Audiensi dengan Pusat Sumber Daya Mineral, Badan Geologi Kementerian Rabu, 15 Januari 2025
Batubara dan Panas Bumi Badan Geologi ESDM Wednesday, January 15, 2025
Kementerian ESDM Geological Agency of the
Audience with the Center for Mineral, Coal and Ministry of Energy and Mineral
Geothermal Resources of the Geological Agency of Resources
the Ministry of Energy and Mineral Resources
Anggawira Bank BSI Narasumber Onboarding Talenta Wirausaha BSI Agreya Coffee - Duren Sawit Jumat, 24 Januari 2024
Resource Person for BSI Entrepreneurial Talent Friday, January 24, 2024
Onboarding
Anggawira PT Huawei Tech Digital power batch 1 workshop &course series PT Huawei Tech Investment Selasa-Kamis,
Investment 11-13 Februari 2025
Tuesday-Thursday,
February 11-13, 2025
Anggawira PPI Dunia Narasumber Sustainable Economic Development Kementerian Pendidikan Jumat, 21 Februari 2025
Expo (SEDE) PPI Dunia Tinggi, Sains, dan Teknologi Friday, February 21, 2025
Keynote speaker at the Sustainable Economic Ministry of Higher Education,
Development Expo (SEDE) PPI Dunia Science and Technology
Anggawira DJP Narasumber Bukan Bicara Pajak DJP Senin, 24 Februari 2025
Keynote speaker on Bukan Bicara Pajak Monday, February 24, 2025
Anggawira IDX Podcast IDX IDX Studio Selasa, 25 Februari 2025
IDX Podcast Tuesday, February 25, 2025
Anggawira IPB Narasumber PKKMB Semester Genap 2024/2025 Zoom Meeting Rabu, 26 Februari 2025
tema Mewujudkan Generasi Inovatif dan Berdaya Wednesday, February 26, 2025
Saing di Era Digital
Keynote speaker for the 2024/2025 Even Semester
PKKMB with the theme: Creating an Innovative and
Competitive Generation in the Digital Era
Anggawira Unpacking Podcast Unpacking Indonesia Studio Unpacking Indonesia. Selasa, 4 Maret 2025
Indonesia Unpacking Indonesia Podcast Indonesian Unpacking Studio Tuesday, March 4, 2025
Anggawira ASPEBINDO Audiensi dengan Wakil Ketua MPR, Pak Eddy Gedung MPR RI Nusantara III Kamis, 6 Maret 2025
Soeparno MPR RI Nusantara III Building Thursday, March 6, 2025
Audience with Deputy Chairman of the MPR, Mr.
Eddy Soeparno
Anggawira ITI Webinar Nasional Penerapan Sistem Manajemen Zoom Meeting Sabtu, 8 Maret 2025
Keselamatan Kerja Saturday, March 8, 2025
National Webinar on the Implementation of
Occupational Safety Management Systems
Anggawira Unpacking Podcast Majelis Antitesis Unpacking Studio Unpacking Senin, 11 Maret 2025
Unpacking Antithesis Assembly Podcast Monday, March 11, 2025
Anggawira PPI Amerika-Eropa Narasumber dalam Webinar Amerop Business Zoom Meeting Minggu, 16 Maret 2025
Academy dengan tema "Strategi Pengelolaan Sunday, March 16, 2025
Pendanaan untuk Pertumbuhan Bisnis"
Keynote speaker in the Amerop Business Academy
Webinar with the theme "Funding Management
Strategy for Business Growth"
Anggawira BUMI RESOURCE Audiensi PT CCTEB dengan BUMI Ruang Meeting Mulia Bakrie Rabu, 19 Maret 2025
PT CCTEB's Audience with BUMI Tower Lt.11 Wednesday, March 19, 2025
Mulia Bakrie Tower Meeting
Room, 11th Floor
Anggawira vOffice Dubai’s Growth Story and Business Potential & The Office Event Space, Level Kamis, 20 Maret 2025
Launch of Sanad Village Campus Indonesia 29 Centennial Tower, Gatot Thursday, March 20, 2025
Dubai's Growth Story and Business Potential & The Subroto, Jakarta Selatan
Launch of Sanad Village Campus Indonesia Office Event Space, Level
29 Centennial Tower, Gatot
Subroto, South Jakarta
Anggawira ESDM Focus Group Discussion (FGD) Pemanfaatan Bahan JS Luwansa Hotel Jl. H. R. Kamis, 20 Maret 2025
Bakar Gas (BBG) untuk Sektor Transportasi Jalan Rasuna Said No.22 Setiabudi, Thursday, March 20, 2025
dan Rumah Tangga Kota Jakarta Selatan
Focus Group Discussion (FGD) on the Use of Natural JS Luwansa Hotel Jl. H. R.
Gas Fuel (BBG) for the Road Transportation and Rasuna Said No. 22 Setiabudi,
Household Sectors South Jakarta City
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Corporate Governance Corporate Social Responsibility Financial Report
Peserta Penyelenggara Subjek Tempat Tanggal
Participant Organizer Subject Venue Date
Anggawira OLNG Launching Inisiasi Pelaksanaan FEED OLNG Proyek Ballroom Fairmont Hotel, Kamis, 9 April 2025
Abadi, Blok Masela Senayan, Jakarta Thursday, April 9, 2025
Launchinq Initiates FEED OLNG Implementation for
Abadi Project, Masela Block
Anggawira ESDM Webinar Nasional Peran Masyarakat Menjaga Zoom Meeting Sabtu, 12 April 2025
Kesehatan Lingkungan Saturday, April 12, 2025
National Webinar: The Role of Communities in
Maintaining Environmental Health
Anggawira GOLKAR Dialog Publik Golkar Institute: “Navigating Global Ruang Kelas Golkar Institute, Senin, 21 April 2025
Disruptions: Resiliensi Ekonomi Indonesia Dalam Lt. M, Gedung DPP Partai Monday, April 21, 2025
Merespons Tarif Trump” Golkar, Slipi, Jakarta Barat.
Golkar Institute Public Dialogue: “Navigating Global Golkar Institute Classroom,
Disruptions: Indonesia's Economic Resilience in M Floor, Golkar Party DPP
Responding to Trump's Tariffs” Building, Slipi, West Jakarta.
Anggawira Verde Keynote Speaker Halal Bihalal dan Silahturahmi Verde Apartement Function Senin, 28 April 2025
dengan tema: “Merawat Persatuan, Membangun Hall Monday, April 28, 2025
Peradaban: Wujudkan Nasionalisme dan
Pancasilais"
Keynote Speaker for Halal Bihalal and Silaturahmi
with the theme: "Knitting Unity, Building Civilization:
Realizing Nationalism and Pancasila"
Anggawira CNN Live CNN Studio 2 CNN Gedung Senin, 28 April 2025
Transmedia, Mampang Monday, April 28, 2025
CNN Studio 2, Transmedia
Building, Mampang
Anggawira IESR Podcast IESR Studio IESR, Jl. Tebet Timur Selasa, 6 Mei 2025
IESR Podcast Dalam II Tuesday, May 6, 2025
IESR Studio, Jl. Tebet Timur
Dalam II
Anggawira HUAWEI Undangan Global data center energy 2025 Atlantis The Palm, Dubai Senin-Rabu, 12-14 Mei 2025
Global data center energy invitation 2025 Monday-Wednesday, May
12-14, 2025
Anggawira ITI Webinar Nasional Keselamatan dan Kesehatan Zoom Meeting Sabtu, 17 Mei 2025
Kerja Saturday, May 17, 2025
National Webinar on Occupational Safety and
Health
Anggawira STIE Penjurian Jakarta Business Competition Auditorium Lantai 2 STIE Kamis, 22 Mei 2025
Jakarta Business Competition Judging Indonesia Banking School Thursday, May 22, 2025
Anggawira STIE Penjurian Jakarta Business Competition (presentasi Auditorium Lantai 2 STIE Kamis, 22 Mei 2025
proposal) Indonesia Banking School Thursday, May 22, 2025
Jakarta Business Competition Judging (Proposal Auditorium, 2nd Floor of STIE
Presentation) Indonesia Banking School
Anggawira STIE Kuliah Hukum Persaingan Usaha Zoom Meeting Jum'at, 23 Mei 2025
Competition Law Lecture Friday, May 23, 2025
Anggawira IESR FGD Penyusunan Rencana Komunikasi Kebijakan Ashley Wahid Hasyim, Jl. Senin, 26 Mei 2025
Publik – IESR K.H. Wahid Hasyim No.73-75, Monday, May 26, 2025
FGD on Preparation of Public Policy Communication Jakarta Pusat
Plan - IESR Ashley Wahid Hasyim, Jl. K.H.
Wahid Hasyim No. 73-75,
Central Jakarta
Anggawira Kementerian ESDM Narasumber Masa Depan Batubara: Hilirisasi, Kempinski Grand Ballroom, Senin, 26 Mei 2025
Gasifikasi, dan Strategi yang Adil - Energi dan Jakarta Monday, May 26, 2025
Mineral Festival 2025
The Future of Coal: Downstreaming, Gasification,
and Just Exit Strategies - Energy and Minerals
Festival 2025
Anggawira IBLAM Narasumber Webinar Internasional IBLAM zoom meeting Selasa, 27 Mei 2025
Keynote speaker for IBLAM International Webinar Tuesday, May 27, 2025
Anggawira PT Wira Energi Undangan LNG Supply and Storage Forum 2025 dan Padma Resort, Bali Rabu-Kamis, 27-28 Mei 2025
Peresmian Fasilitas Niaga LNG PT Wira Energi Wednesday-Thursday, May
Invitation to the 2025 LNG Supply and Storage 27-28, 2025
Forum and Inauguration of PT Wira Energi's LNG
Trading Facility
Anggawira SMP Highscope Undangan Peresmian SMP Highscope Bengkulu, Bengkulu Jum'at, 30 Mei 2025
Restaurant Luma Kraving & Cafe Kraving Sukarami Friday, May 30, 2025
Invitation to the Inauguration of Highscope Middle
School Bengkulu, Luma Kraving Restaurant &
Kraving Cafe Sukarami
PT BUMI RESOURCES TBK 2025 Annual Report 211
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Performance Highlight Management Report Company Profile Management Discussion and Analysis
DEWAN
KOMISARIS
Board of Commissioner
Peserta Penyelenggara Subjek Tempat Tanggal
Participant Organizer Subject Venue Date
Anggawira ESDM Undangan 2nd Human Capital Summit of Energy Assembly Hall Jakarta Selasa-Rabu, 3-4 Juni 2025
2025 (ESDM) International Convention Tuesday-Wednesday, June
Invitation to the 2nd Human Capital Summit of Center, Komplek GBK 3-4, 2025
Energy 2025 (ESDM)
Anggawira ASPEBINDO Webinar Transformasi Digital Studio ASPEBINDO Minggu, 7 Juni 2025
Digital Transformation Webinar Sunday, June 7, 2025
Anggawira Trade and Undangan Exclusive Roundtable Dinner hosted by Medan 2 Room 1st Floor, The Selasa, 10 Juni 2025
Investment Boyd Whalan, Trade and Investment Queensland Westin Jakarta, Tuesday, June 10, 2025
Queensland Invitation to Exclusive Roundtable Dinner hosted by
Boyd Whalan, Trade and Investment Queensland
Anggawira Persatuan Insinyur Undangan Narasumber FGD Strategis Outlook Kantor PP PII, Graha Rekayasa Selasa, 24 Juni 2025
Indonesia Industrialiasi Indonesia 2045 Indonesia Lantai 5 Tuesday, June 24, 2025
Invitation to the Strategic Focus Group Discussion PP PII Office, Graha Rekayasa
on the Outlook for Indonesian Industrialization in Indonesia, 5th Floor
2045
Anggawira Institut Karate-Do Penganugerahan Sabuk Hitam Kehormatan INKAI Gor PKP Jakarta Islamic Jumat, 27 Juni 2025
Indonesia INKAI Honorary Black Belt Award School Friday, June 27, 2025
Anggawira ASEAN YOUNG ASEAN Conference 2025 Resorts World Sentosa Rabu-Sabtu, 1-4 Juli 2025
ENTERPENEURS Convention Centre Wednesday-Saturday, July
COUNCIL 1-4, 2025
Anggawira Liaoning Provincial Diskusi Kooperasi Pendidikan Antar Institusi Liaoning Province, China Selasa-Sabtu, 20-24 Juli 2025
College of Inter-Institutional Educational Cooperation Tuesday-Saturday, July 20-
Communications Discussion 24, 2025
Anggawira Universitas Executive Course on Strategic Management and Universitas Kementerian Kamis-Rabu, 24 Juli - 6
Kementerian Leadership COHORT 3 Pertahanan Agustus 2025
Pertahanan Ministry of Defense University Thursday-Wednesday, July
24 - August 6, 2025
Anggawira Indonesia Circular Webinar Talks, CEST Round 11 Zoom meeting Kamis, 31 juli 2025
Economy Award Thursday, July 31, 2025
Anggawira INDEF Diskusi Resiliensi Ekonomi Dinamis INDEF Institute for Development Kamis, 7 Agustus 2025
INDEF Dynamic Economic Resilience Discussion of Economics and Finance Thursday, August 7, 2025
(INDEF)
Anggawira GASTECH 2025 Delegasi Indonesia untuk GASTECH 2025 Milan, Italy Selasa-Jum'at, 9-12
Indonesian Delegation to GASTECH 2025 September 2025
Tuesday-Friday, September
9-12, 2025
Anggawira IPB University Webinar IPB University Strategic Talks Zoom Meeting Selasa, 23 September 2025
Tuesday, September 23, 2025
Anggawira ITI Safety Training dasar K3 Program Profesi Insinyur ITI Jum'at, 3 Oktober 2025
Basic OHS Safety Training ITI Professional Engineer Friday, October 3, 2025
Program
Anggawira ITI Kuliah Umum Keinsinyuran: Mengapa Etika Itu Program Profesi Insinyur ITI Sabtu, 4 Oktober 2025
Penting? ITI Professional Engineer Saturday, October 4, 2025
Engineering Lecture: Why Are Ethics Important? Program
Anggawira Institut Teknologi Penyusunan Assesment Portofolio Program Profesi Zoom Meeting Senin, 6 Oktober 2025
Indonesia Insinyur Monday, October 6, 2025
Preparation of Professional Engineering Program
Portfolio Assessment
Anggawira B-UNIVERSE Speaker Investor Daily B-UNIVERSE Assembly Hall, Jakarta Rabu, 8 Oktober 2025
International Convention Wednesday, October 8, 2025
Centre
Anggawira SEKOLAH TEKNIK PLN LDKM Sekolah teknik PLN Aula Yonif 202, Batalyon Sabtu, 11 Oktober 2025
LDKM PLN Engineering School Infanteri 202/Tajimalela Saturday, October 11, 2025
Yonif 202 Hall, Infantry
Battalion 202/Tajimalela
Anggawira HIPMI SYARIAH RAKORNAS BANOM BPP HIPMI SYARIAH G EXPO Minggu, 12 Oktober 2025
Sunday, October 12, 2025
Anggawira HIPMI TIONGKOK Forum Business Indo-China HIPMI TIONGKOK The Shanghai International Sabtu, 18 Oktober 2025
National Coordination Meeting of the BANOM BPP Convention Center, Shanghai, Saturday, October 18, 2025
HIPMI SYARIAH China
Anggawira Philippine CAFEO 43 Filipina Kamis, 30 Oktober 2025
Techonological Thursday, October 30, 2025
Council
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Tata Kelola Perusahaan Tanggung Jawab Sosial Perusahaan Laporan Keuangan
Corporate Governance Corporate Social Responsibility Financial Report
Peserta Penyelenggara Subjek Tempat Tanggal
Participant Organizer Subject Venue Date
Anggawira QRGP Sertifikasi QRGP Zoom Jum'at, 31 Oktober 2025
QRGP Certification Friday, October 31, 2025
Anggawira ADNEC Abu Dhabi ADIPEC 2025 Abu Dhabi Senin-Rabu, 3-5 November
2025
Monday-Wednesday,
November 3-5, 2025
Anggawira KSBI Webinar "Perancangan Alat Karakuri Kaizen KSBI Selasa, 4 November 2025
Sebagai Pendukung K3 di Suatu Perusahaan Tuesday, November 4, 2025
Webinar "Designing Karakuri Kaizen Tools as a
Support for Occupational Health and Safety in a
Company"
Anggawira KSBI Webinar K3 konstruksi dan Lingkungan KSBI Jum'at, 7 November 2025
Webinar on Construction and Environmental Friday, November 7, 2025
Occupational Health and Safety
Anggawira KSBI Webinar Optimalisasi kinerja proyek KSBI Jum'at, 14 November 2025
Project Performance Optimization Webinar Friday, November 14, 2025
Anggawira ITI Webinar kode etik dan etika keinsinyuran seri-2 ITI Sabtu, 22 November 2025
Webinar on Engineering Code of Ethics and Ethics Saturday, November 22, 2025
Series 2
Anggawira KSBI Implementasi kode etik dan etika ditempat kerja KSBI Sabtu, 29 November 2025
Implementation of code of ethics and ethics in the Saturday, November 29, 2025
workplace
Anggawira APHTN-HAN Konferensi Nasional KN APHTN-HAN IV Hotel The Jayakarta Suite Jum'at-Senin, 5-8 Desember
4th National Conference of KN APHTN-HAN Komodo, Labuan Bajo NTT 2025
Friday-Monday, December
5-8, 2025
Anggawira ITI Implementasi SCM sebagai pendekatan sistemik Kuliah Umum Keinsinyuran II Sabtu, 6 Desember 2025
praktek insinyur Engineering General Lecture II Saturday, December 6, 2025
Implementation of SCM as a systemic approach to
engineering practice
Anggawira STIH IBLAM Webinar urgensi revisi undang-undang MIGAS Studio ASPEBINDO Senin, 26 Desember 2025
Webinar on the urgency of revising the Oil and Gas Monday, December 26, 2025
Law
Adhika Deutsche Bank CIO View-Deeply Invested in Growth Forum Grand Hyatt Hotel Jakarta Januari 2025
Andrayudha January 2025
Bakrie
Adhika Young Presidents The Seven Deuce Forum Jakarta Agustus 2025
Andrayudha Organization August 2025
Bakrie
PT BUMI RESOURCES TBK 2025 Annual Report 213
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlight Management Report Company Profile Management Discussion and Analysis
DIREKSI
Board of Directors
Direksi memiliki tugas dan tanggung jawab secara kolegial The Board of Directors has collegial duties and
dalam menjalankan segala tindakan yang berkaitan responsibilities in carrying out all actions related to the
dengan pengurusan Perseroan untuk kepentingan management of the Company for the benefit of the
Perusahaan dan selaras dengan maksud dan tujuan Company and in line with the purposes and objectives of
Perseroan, dengan itikad baik dan dengan penuh tanggung the Company, in good faith and with full responsibility. The
jawab. Direksi menjadi perwakilan Perseroan baik di Board of Directors shall be the Company’s representative
dalam maupun di luar Pengadilan tentang segala hal both inside and outside the Court on all matters and
dan segala kejadian dengan pembatasan-pembatasan all events with restrictions as stipulated in the laws and
sebagaimana diatur dalam peraturan perundang- regulations, and/or the GMS resolution.
undangan, dan/atau Keputusan RUPS.
Direksi juga merupakan pemimpin yang mengelola The Board of Directors is also the leader who manages
Perseroan untuk mencapai tujuannya dan ikut serta the Company to achieve its objectives and participates
dalam pembentukan unit usaha melalui pengembangan in the establishment of business units through business
usaha dan penyediaan prasarananya. Direksi senantiasa development and provision of infrastructure. The Board
memastikan bahwa aset Perseroan digunakan secara of Directors ensures that the Company’s assets are
layak demi kepentingan Perseroan dan seluruh properly utilized for the benefit of the Company and all
pemangku kepentingan. stakeholders.
KOMPOSISI DIREKSI COMPOSITION OF THE BOARD OF
DIRECTORS
Jumlah anggota Direksi Perseroan telah memenuhi The number of members of the Company’s Board of
ketentuan seperti diatur dalam pasal 2 POJK No. 33/ Directors has met the criteria stipulated in Article 2
POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten of POJK No. 33/POJK.04/2014 concerning the Board of
atau Perusahaan Publik dan juga dalam Board Manual Directors and Board of Commissioners of Issuers or Public
and Supporting Organs versi 4.2 Perseroan Dimana Direksi Companies and also in the Company’s Board Manual and
Emiten atau Perusahaan Publik sekurang-kurangnya Supporting Organs version 4.2. The Board of Directors of
terdiri dari 2 (dua) orang anggota Direksi dengan 1 Issuers or Public Companies shall consist of at least 2
(satu) di antara anggota Direksi diangkat menjadi (two) members, with 1 (one) of these members appointed
Direktur Utama atau Presiden Direktur. Kedudukan as President Director. The position of each member of
masing-masing anggota Direksi termasuk Presiden the Board of Directors, including the President Director, is
Direktur adalah setara. Berdasarkan RUPST 2025, jumlah equal. Based on the 2025 AGMS, the Company’s Board of
anggota Direksi Perseroan adalah 12 (dua belas) orang Directors comprises 12 (twelve) members, consisting of
yang terdiri dari 1 (satu) orang Presiden Direktur, 1 (satu) 1 (one) President Director, 1 (one) Vice President Director,
orang Wakil Presiden Direktur, dan 10 (sepuluh) Direktur and 10 (ten) Directors, of which 4 (four) Directors were
Perseroan dimana 4 (empat) Direktur Perseroan disetujui reappointed.
pengangkatannya kembali.
PEDOMAN KERJA DAN TATA TERTIB THE BOARD OF DIRECTORS CHARTER AND
DIREKSI WORK PROCEDURES
Dalam menjalankan tugas dan tanggung jawab, Direksi In carrying out its duties and responsibilities, the Board
mengacu pada Pedoman Dewan Pengurus dan Organ of Directors refers to the Guidelines for the Board of
Pendukung versi 4.2 No. 262/BR-BOD/VIII/20 tanggal Directors and Supporting Organs version 4.2 No. 262/BR-
3 Agustus 2020 yang merupakan pembaruan dari BOD/VIII/20 dated August 3, 2020, which is an update of
Pedoman Dewan Pengurus dan Organ Pendukung versi the Guidelines for the Board of Directors and Supporting
4.1 No. 059/BRBOD/I/19 tanggal 19 Februari 2019. Secara Organs version 4.1 No. 059/BRBOD/I/19 dated February
komprehensif, pedoman tersebut menjelaskan hal- 19, 2019. Comprehensively, the guidelines explain matters
hal mengenai penunjukan, masa tugas dan komposisi, regarding appointment, term of office and composition,
keterbukaan kepemilikan saham, sistem remunerasi, transparency of share ownership, remuneration system,
tugas dan tanggung jawab, pembagian kerja, larangan duties and responsibilities, division of labor, prohibition on
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mengambil keuntungan pribadi, program pengenalan/ taking personal gain, introduction/orientation programs,
orientasi, program pelatihan, evaluasi kinerja, dan kode training programs, performance evaluations, and code of
etik. ethics.
KRITERIA KEANGGOTAAN MEMBERSHIP CRITERIA
Anggota Direksi dipilih, diangkat, dan disahkan dengan Members of the Board of Directors are selected, appointed,
masa kerja 5 (lima) tahun sebagaimana diatur di dalam and ratified for a term of office of 5 (five) years as stipulated
Anggaran Dasar Perseroan dan tertera dalam Board in the Company’s Articles of Association and stated in the
Manual and Supporting Organs versi 4.2 Perseroan yang Company’s Board Manual and Supporting Organs version
telah diunggah pada situs resmi Perseroan. Seorang 4.2, which has been uploaded to the Company’s official
Direktur harus mempunyai penilaian yang dapat website. A Director shall possess accountable judgment,
dipertanggungjawabkan dan memperlihatkan karakter demonstrate good personal character and high integrity,
pribadi yang baik dan integritas yang tinggi, serta demonstrate significant professional ability, and possess
menunjukkan kemampuan yang berarti dalam bidang talents and experience that will complement the other
profesinya serta mempunyai bakat atau pengalaman members of the Board of Directors in managing the
yang akan melengkapi anggota Direksi lainnya dalam Company collectively.
mengurus Perusahaan secara bersama-sama.
Komite Remunerasi dan Nominasi bersama-sama dengan The Remuneration and Nomination Committee,
Dewan Komisaris memberikan rekomendasi kepada together with the Board of Commissioners, provides
RUPS untuk memilih, menetapkan, dan memberhentikan recommendations to the GMS to elect, appoint, and
Anggota Direksi dengan masa jabatan paling lama 5 dismiss members of the Board of Directors with a maximum
(lima) tahun sebagaimana ditentukan dalam POJK No. term of office of 5 (five) years as stipulated in POJK No. 33/
33/POJK.04/2014 tentang Direksi dan Dewan Komisaris POJK.04/2014 concerning the Board of Directors and Board
Emiten atau Perusahaan Publik. of Commissioners of Issuers or Public Companies.
Secara umum, seluruh calon Direksi Perseroan harus In general, all candidates for the Company’s Board of
memenuhi kriteria berikut: Directors must meet the following criteria:
1. Mempunyai akhlak, moral dan integritas yang baik; 1. Possess good character, morals, and integrity;
2. Cakap melakukan perbuatan hukum; 2. Competent in performing legal acts;
3. Dalam 5 (lima) tahun sebelum pengangkatan dan 3. Within the 5 (five) years prior to appointment and
selama menjabat: during their term of office:
a. tidak pernah dinyatakan pailit; a. have never been declared bankrupt;
b. tidak pernah menjadi anggota Direksi yang b. have never been a member of the Board of
dinyatakan bersalah menyebabkan suatu Directors found guilty of causing a company to be
Perseroan dinyatakan pailit; declared bankrupt;
c. tidak pernah dihukum karena melakukan tindak c. have never been convicted of a criminal act
pidana yang merugikan berkaitan dengan sektor detrimental to the financial sector; and
keuangan; dan
d. tidak pernah menjadi anggota Direksi yang d. have never been a member of the Board of
selama menjabat: Directors who, during their term of office:
i. pernah tidak menyelenggarakan RUPST; i. have failed to hold an AGMS;
ii. pertanggung jawabannya sebagai anggota ii. have had their accountability as a member
Direksi pernah ditolak oleh RUPS atau pernah of the Board of Directors rejected by a GMS
tidak memberikan pertanggung jawaban or have failed to provide accountability as a
sebagai anggota Direksi kepada RUPS; member of the Board of Directors to a GMS;
iii. pernah menyebabkan perusahaan tidak iii. have caused a company to fail to fulfill its
memenuhi kewajiban menyampaikan obligation to submit annual financial reports
laporan keuangan tahunan dan/atau laporan and/or financial statements to the OJK.
keuangan kepada OJK.
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4. Memiliki komitmen untuk mematuhi peraturan 4. Have a commitment to comply with laws and
perundang-undangan; dan regulations; and
5. Memiliki pengetahuan dan keahlian di bidang yang 5. Have knowledge and expertise in the fields required by
dibutuhkan emiten atau perusahaan publik. issuers or public companies.
Direksi Perseroan memiliki kebijakan terkait pengunduran The Company’s Board of Directors has a policy for the
diri anggota Direksi apabila terlibat dalam kejahatan resignation of its members if they are involved in financial
keuangan yang disebutkan dalam Board Manual and crimes as stated in the Company’s Board Manual and
Supporting Organs versi 4.2 Perseroan dimana anggota Supporting Organs version 4.2, whereby members of
Direksi harus segera mengajukan pengunduran dirinya the Board of Directors shall immediately submit their
jika terlibat dalam kejahatan keuangan. resignation if they are involved in financial crimes.
TUGAS DAN TANGGUNG JAWAB DIREKSI DUTIES AND RESPONSIBILITIES OF THE
BOARD OF DIRECTORS
Direksi menjalankan 5 (lima) tanggung jawab utama The Board of Directors carries out five primary
dalam fungsi manajemen, sebagai berikut: responsibilities within the management function, as
follows:
Tanggung Jawab Kegiatan Pelaksanaan
Responsibilities Implementation Activities
Kepengurusan Menyusun visi, misi, dan nilai-nilai serta program jangka panjang dan jangka pendek Perseroan.
Management Establish the Company’s vision, mission, and core values as well as short and long terms programs.
Mengendalikan sumber daya yang dimiliki oleh Perseroan secara efektif dan efisien.
Manage all resources available in the Company in an effective and efficient manner.
Memperhatikan kepentingan yang wajar dari setiap pemangku kepentingan.
Taking into account the fair interests of each stakeholder.
Memberikan kuasa kepada komite yang dibentuk untuk mendukung pelaksanaan tugasnya atau kepada
karyawan Perseoran untuk melaksanakan tugas tertentu, namun tanggung jawab tetap berada pada Direksi.
Grant its power of attorney to the established committees in order to support the implementation of its duties, or
to the relevant Company’s employee(s) to carry out any specific tasks, but the ultimate responsibility remains
with the Board of Directors.
Memiliki tata tertib dan pedoman kerja (charter) untuk efektivitas pelaksanaan tugasnya dan sebagai salah
satu alat penilaian kinerja.
Shall have guidelines and charter to ensure the implementation effectiveness of their duties, as well as a tool
for performance assessment.
Menyelenggarakan RUPS Tahunan dan RUPS lainnya.
Organize the Annual GMS and other GMSs.
Melakukan evaluasi terhadap kinerja komite setiap akhir tahun buku.
Evaluate the performance of committees at the end of the year.
Manajemen Risiko Menyusun dan melaksanakan sistem manajemen risiko yang mencakup seluruh aspek kegiatan Perseroan.
Risk Management Develop and implement the Company’s risk management system that covers all aspects of activities
throughout the Company.
Membentuk fungsi/unit kerja khusus yang bertanggungjawab terhadap tugas pengendalian risiko Perseroan
untuk memastikan pelaksanaan manajemen risiko dengan baik dan konsisten.
Establish a special function/work unit that is responsible for the Company’s risk control duties to ensure proper
and consistent implementation of risk management.
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Tanggung Jawab Kegiatan Pelaksanaan
Responsibilities Implementation Activities
Pengendalian Menyusun dan melaksanakan sistem pengendalian internal Perseroan yang andal untuk menjaga kekayaan
Internal dan kinerja Perseroan serta memenuhi peraturan perundang-undangan terkait.
Internal Control Develop and implement a reliable internal control system for the Company to protect the Company’s assets
and performances as well as to comply with the prevailing legislations.
Menjalankan sistem pengendalian internal dengan membentuk fungsi/unit kerja pengawasan internal yang
bertugas membantu Direksi dalam memastikan pencapaian tujuan dan kelangsungan usaha Perusahaan dengan:
- melakukan evaluasi secara berkala dan berkelanjutan terhadap pelaksanaan program Perusahaan;
- memberikan saran dalam upaya memperbaiki efektivitas proses pengendalian risiko;
- melakukan evaluasi kepatuhan Perseroan terhadap peraturan dan kebijakan perusahaan, pelaksanaan
GCG, dan perundang-undangan terkait; dan
- memfasilitasi kelancaran pelaksanaan audit oleh auditor eksternal.
Implement the internal control system by establishing an internal audit function/unit that is responsible
for assisting the Board of Directors in ensuring the achievement of the Company’s business objectives and
sustainability through:
- regular and sustainable evaluation on the implementation of the Company’s programs;
- advisory for improving the effectiveness of risk management process;
- evaluating the Company’s compliance to internal regulations and policies, GCG practices, and the relevant laws; and
- facilitating a smooth audit implementation by external auditor.
Komunikasi Memastikan kelancaran komunikasi antara Perusahaan dan pemangku kepentingannya, melalui pembentukan
Communication dan pemberdayaan fungsi Sekretaris Perusahaan, di mana fungsi Sekretaris Perusahaan tersebut dapat
mencakup pula investor relations.
Ensure the smoothness of communication between the Company and its stakeholders through the establishment
and empowerment of the Corporate Secretary function, where in this Corporate Secretary function can also
include as investor relations.
Menyampaikan laporan terkait pelaksanaan tugas Sekretaris Perusahaan kepada Dewan Komisaris untuk
memastikan efektivitas kelancaran komunikasi.
Submit reports related to the implementation of the duties of the Corporate Secretary to the Board of
Commissioners to ensure the effectiveness of smooth communication
Tanggung Jawab Memastikan pemenuhan komtimen tanggung jawab sosial Perseroan untuk mempertahankan kesinambungan
Sosial usaha Perseroan.
Social Responsibility Ensuring the fulfillment of the Company’s social responsibility commitments to maintain the sustainability of
the Company’s business.
Mempunyai perencanaan tertulis yang jelas dan fokus dalam melaksanakan tanggung jawab sosial
Perusahaan.
Have a clear and focused written blueprint in implementing corporate social responsibility.
Pelaporan Menyusun pertanggungjawaban pengelolaan Perusahaan dalam bentuk laporan tahunan yang disetujui oleh
Reporting RUPS yang memuat antara lain laporan keuangan, laporan kegiatan perusahaan, dan laporan pelaksanaan GCG.
Provide the Company’s management responsibility in the form of Annual Report, subject to the approval of the
GMS, consisting of financial statements, operation report and the GCG implementation report.
Tugas dan Tanggung Jawab Masing-Masing Anggota Direksi
Duties and Responsibilities of Each Member of the Board of Directors
Presiden Direktur
President Director
Ruang Lingkup Pekerjaan
Scope of Work Description
- Membuat dan menerapkan visi, misi, maksud, tujuan, kebijakan, rencana usaha dan rencana keuangan.
- Memberikan nasihat/saran kepada anggota Direksi lainnya dan manajemen eksekutif dalam semua masalah yang berkaitan
dengan kepentingan dan manajemen dari perusahaan guna memastikan terdapatnya pertumbuhan dan pencapaian yang
berkelanjutan dari tujuan Perseroan.
- Mewakili dan memajukan Perseroan untuk mempengaruhi publik dan komunitas investasi, serta berpartisipasi secara aktif dalam
kegiatan dengan masyarakat.
- Dalam bidang audit pengendalian internal, bertanggung jawab untuk memastikan bahwa fungsi audit/pengendalian internal
dilakukan sesuai dengan ketentuan dan praktik terbaik yang berlaku.
- Establish and implement the Company’s values, vision, mission, purpose, objectives, policies, plans, and budgets.
- Provide advice to other members of the Board of Directors and executive management in all matters concerning the interests and
management of the company to assure sustainable growth and the achievement of corporate objectives.
- Represent and promote the Company to influence the public and the investment community, as well as participate actively in
community affairs.
- In the field of internal audit, responsible for ensuring that the audit/internal control function is conducted in accordance with the
provisions and best practice
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DIREKSI
Board of Directors
Tanggung Jawab Utama
Main Responsibility
Konsep Strategis Memastikan pertumbuhan dan pencapaian tujuan Perseroan yang berkelanjutan dengan mengembangkan
Strategic Concept dan menerapkan konsep yang stratejik, perencanaan, dan kebijakan yang efektif berdasarkan nilai, visi, misi
Perseroan dan strategi utama Perusahaan yang dibuat oleh Dewan Komisaris, Direksi, dan disetujui oleh
pemegang saham serta mengembangkan dan melakukan kajian atas strategi Perseroan, paling sedikit, 1
(satu) kali dalam setahun.
Ensure the sustainable growth and achievement of the Company’s objectives by developing and implementing
strategic concepts, planning, and effective policies based on the Company’s values, vision, mission, and
strategic focus set by the Board of Commissioners, Board of Directors, and approved by the shareholders, as
well as developing and reviewing the Company’s strategy at least once a year.
Melindungi Aktiva Melindungi aktiva dan meyakini kelangsungan hidup Perseroan dengan memimpin Direksi dan manajemen
Perusahaan eksekutif dalam melaksanakan tugas mereka dalam mengkaji dan mengawasi semua kebijakan yang
Company Asset berkaitan dengan penggunaan aktiva dan sumber daya Perseroan.
Protection Protect the assets of the Company and ensure its viable future by leading the Board of Directors and executive
management in conducting their duties in reviewing and overseeing all policies concerning the use of the
Company’s assets and resources.
Pedoman Kerja Menetapkan pedoman kerja untuk menjalankan usaha dan persiapan rencana keuangan, dan menyetujui
Perseroan atau memperbaiki rencana-rencana yang diajukan anggota Direksi lainnya.
Corporate Guidelines Establish work guidelines for the business and the preparation of budgets and approve or modify such plans as
submitted by other members of the Board of Directors.
Pengembangan Mengembangkan dan mengurus suatu rencana yang dapat dipertanggungjawabkan bagi organisasi dan
Organisasi dan memberikan kesempatan pengembangan bagi manajemen yang akan menjamin terjadinya peningkatan
Manajemen kinerja yang maksimal serta peningkatan kompetensi yang terus menerus.
Organization and Develop and maintain an accountable plan for the organization and provide development opportunitiesfor the
Management management, which will ensure optimal performance as well as continuous competence enhancement.
Development
Penyelenggaraan Menjadi pemimpin yang mendorong seluruh perusahaan untuk menjadi pemimpin dalam menerapkan praktik
Perusahaan yang usaha sesuai dengan etika dan penyelenggaraan perusahaan yang baik.
Baik Provide leadership that encourages the whole company to be a leader in the implementation of ethical
Good Corporate business practices and good corporate governance.
Governance
Meningkatkan Citra Secara aktif berpartisipasi dalam kegiatan yang tepat yang akan meningkatkan citra Perseroan dan memenuhi
Perseroan kewajiban publik Perseroan sebagai anggota dari industri dan komunitas.
Enhance the Actively participates in appropriate activities that will enhance the corporate image and fulfill the corporation’s
Corporate Image public obligations as a member of industry and the community.
Strategi Atas Fungsi Mengajukan keputusan manajemen yang stratejik dan dapat dipercaya serta secara independent
Pengendalian mengembangkan pengawasan dan konsultasi yang dirancang untuk menambah nilai dalam meningkatkan
Internal operasi Perseroan. Tanggung jawab ini juga mencakup perencanaan dan penerapan pendekatan sistematik
Internal Control dalam mengevaluasi dan memperbaiki efektivitas manajemen risiko, pengendalian internal dan tata kelola
Function Strategy perusahaan untuk membantu Perseroan mencapai tujuannya.
Proposing strategic and accountable management decisions as well as developing control and consultation
independently which are designed to add the relevant values for the Company’s operations. This responsibility
also covers the planning and implementation of a systematic approach in evaluating and improving the
effectiveness of risk management, internal control, and corporate governance in order to support the Company
to achieve its objectives.
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Indikator Kinerja Utama
Key Performance Indicator
- Terjaminnya pertumbuhan Perseroan yang berkelanjutan (sustainable development).
Assurance of the Company’s sustainable development.
- Aktiva dan kelangsungan hidup Perseroan aman dan dilindungi.
The Company’s assets and its viable future is assured and protected.
- Struktur dan pedoman kerja Perseroan telah dibuat.
The Corporate structure and guidelines are well established.
- Organisasi dan anggotanya dikelola dan dikembangkan dengan baik dan konsisten.
The organization and its members are managed and developed in a proper and consistent manner.
- Praktik GCG diterapkan dengan baik dan konsisten.
GCG practices are implemented in a proper and consistent manner.
- Peningkatan citra Perseroan dan memastikan bahwa kewajiban publik Perseroan telah dipenuhi.
Improvement of the Company’s image and ensuring that the Company’s public obligations are fulfilled.
- Ditetapkan dan dihasilkannya sistem dan struktur pengendalian/audit internal dalam sebuah kerangka tata kelola perusahaan
yang baik.
The establishment and appointment of an internal control/audit system and structure under a good corporate governance
framework.
- Semua kebijakan dan prosedur pengendalian internal dibuat dan dipelihara dengan baik (diperbaharui secara berkala).
All internal control policies and procedures are appropriately prepared and managed (including updated regularly).
Direktur Keuangan
Director of Finance
Ruang Lingkup Pekerjaan
Scope of Work Description
Membantu Presiden Direktur dalam merumuskan strategi dan kebijakan keuangan perusahaan guna mencapai tujuan Perseroan dan
mengkaji kinerja Perseroan terhadap tujuan Perseroan. Direktur Keuangan harus memimpin, mengarahkan, dan mengawasi kegiatan
keuangan, akuntansi dan pajak termasuk treasury, investasi, pengembangan usaha dan sistem informasi Perseroan guna melindungi
aktiva pemegang saham dan kesinambungan Perseroan.
Assist the President Director in formulating corporate financial strategies and policies in order to achieve the Company’s goals and
reviewing the Company’s performance against the Company’s objectives. The Director of Finance must lead, direct, and supervise the
financial, accounting, and tax activities including treasury, investment, business development, and the Company’s information system
to protect the assets of shareholders and the sustainability of the Company.
Tanggung Jawab Utama
Main Responsibility
Strategi Atas Struktur Mengajukan keputusan manajemen yang stratejik dan dapat dipercaya dan mengembangkan struktur
Modal modal yang ekonomis berdasarkan hasil evaluasi data dan informasi operasional keuangan operasional
Strategy on Capital dan memberikan arahan administrasi dan mengawasi pembuatan laporan keuangan perusahaan termasuk
Structure pinjaman, baik jangka panjang dan pendek, serta penjualan saham.
Propose strategic and accountable management decisions as well as develop an economical capital structure
based on the operational financial data and information evaluation results, as well as provide administrative
direction and supervise the preparation of corporate financial reports, including loans, both long-term and
short-term, as well as sale of shares.
Kebijakan dan Mengembangkan, memelihara, dan secara berkala mengkaji semua kebijakan dan prosedur keuangan dan
Prosedur akuntansi guna meyakini bahwa kebijakan, tujuan, dan strategi Perseroan relevan dan tidak menyimpang dari
Policies and norma-norma yang telah ditentukan.
Procedures Develop, maintain, and regularly review all financial and accounting policies and procedures to ensure that the
Company policies, objectives, and strategies are relevant and do not deviate from the standards.
Manajemen Pajak Meminimalisasi kewajiban pajak melalui perencanaan, penelitian, dan pelaksanaan atas semua ketentuan
Tax Management pajak lokal dan asing yang berlaku bagi Perseroan.
Minimize tax liabilities through planning, research, and executing all local and foreign taxes applicable to the
Company.
Kelangsungan Hidup Menjaga dan memfasilitasi perkembangan keuangan Perseroan serta sumber modal dan memelihara
Keuangan kelangsungan hidup keuangan perusahaan melalui pengembangan dan penerapan sistem keuangan,
Financial Viability akuntansi, informasi manajemen, dan pengembangan usaha yang dapat dipercaya termasuk
pertanggungjawaban atas investasi yang dimiliki dan menguntungkan yang berasal dari dana Perseroan.
Conserve and facilitate the growth of the Company’s finance as well as capital resources and maintain
the Company’s financial viability through the development and implementation of accountable financial,
accounting, management information systems, and business development, including the accountability for
the custody and profitable investment of the Company’s funds.
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DIREKSI
Board of Directors
Perencanaan Mendorong dan mengembangkan suatu proses perencanaan yang disiplin di seluruh lingkungan kerja Perseroan
Keuangan dan unit usahanya dengan menyediakan sistem dan prosedur perencanaan yang berkesinambungan dan
Budgeting mengarahkan pembuatan persiapan dari perkiraan perencanaan keuangan Perseroan serta pengawasan
laporan perencanaan keuangan.
Stimulate and develop a disciplined planning process throughout the Company and its business units by
providing an ongoing planning systems and procedures and by directing the preparation of the Company’s
budget estimates and oversee the preparation of budget reporting.
Nasihat Keuangan Berkontribusi pada kesinambungan perkembangan Perseroan dengan memberikan nasihat dan saran kepada
Financial Advice eksekutif kunci Perseroan mengenai akibat keuangan dalam keputusan stratejik dan taktis mereka.
Contribute to the Company’s sustainable growth by providing advice and counsel to the Company’s key
executives on the financial impact of their strategic and tactical decisions.
Kebutuhan Keuangan Memenuhi kebutuhan keuangan dengan mengembangkan perencanaan keuangan yang efektif dan layak
Financial serta pengawasan atas semua biaya dalam departemen di bawah pengawasannya.
Requirement Accomplish financial objectives by developing effective and appropriate budgets as well as monitoring all
expenses in the department under his/her supervision.
Pengembangan Mengorganisasi dan memotivasi kemampuan untuk mencapai tujuan-tujuan yang ada dalam fungsi dan
Karyawan pengawasan keuangan dan meyakini kesinambungan fungsi manajemen melalui pengembangan karyawan.
Employee Organize and motivate an organization capable of achieving the objectives inherent in the finance and control
Development function and ensure the continuity of management through development of the staff.
Indikator Kinerja Utama
Key Performance Indicator
- Ditetapkan dan dihasilkannya struktur modal yang kuat dan stratejik serta laporan keuangan Perseroan yang disiapkan dengan
baik.
A strong & strategic capital structure as well as well prepared financial reportings of the Company.
- Semua kebijakan dan prosedur keuangan dibuat dan dipelihara dengan baik (diperbaharui secara berkala).
All financial policies and procedures are properly prepared and well maintained (updated regularly).
- Semua pembayaran dan kewajiban pajak diminimalisasi dan efisien.
Minimized and efficient tax payment.
- Kelangsungan hidup keuangan Perseroan dijaga dengan baik.
Well maintained financial viability of the Company.
- Perencanaan dan laporan kinerja Perseroan disusun dan dikonsolidasi dengan baik.
Company’s budgets and performance reports are well established and consolidated.
- Kesinambungan perkembangan manajemen dan karyawan dalam departemen di bawah pengawasannya dijaga dengan baik.
Continuity of management and staff development in the department under his/her supervision is well managed.
- Eksekutif utama Perseroan diberikan konsultasi mengenai akibat keuangan dari keputusan stratejik dan taktis dengan baik.
The Company’s key executives are well counseled on the financial impact of their strategic and tactical decisions.
Direktur Corporate Affairs & Sustainability
Director of Corporate Affairs & Sustainability
Ruang Lingkup Pekerjaan
Scope of Work Description
Bertanggung jawab langsung kepada Presiden Direktur dan membantu Presiden Direktur dalam mengelola berbagai aktivitas yang
bertujuan untuk meningkatkan kinerja keuangan Perseroan. Selain itu, membantu mengelola hal-hal penting terkait hubungan
Perseroan dengan komunitas finansial, investor institusi untuk memastikan efektivitas dan ketepatan waktu penyampaian informasi
terkait keuangan Perseroan dan isu-isu penting lainnya kepada para pemegang saham dan pemangku kepentingan.
Reports directly to the President Director and assists the President Director in managing various activities to improve the Company’s
financial performance. In addition, assists in managing key matters pertaining to the Company’s relationships with the financial
community and institutional investors, ensuring timely and effective information delivery on the Company’s finances and other
important issues to shareholders and stakeholders.
Tanggung Jawab Utama
Main Responsibility
Strategi Mengembangkan strategi dan rencana investor relations, corporate communication, dan strategi ESG
Strategy Perseroan serta menyesuaikannya dengan strategi dan bisnis Perseroan guna meningkatkan hubungan
Perseroan dengan komunitas keuangan dan di antara investor institusi.
Develop the Company’s investor relations, corporate communications, and ESG strategies and plans, and aligns
them with the Company’s strategy and business to enhance relationships with the financial community and
institutional investors.
Kepatuhan Memelihara reputasi Perseroan dengan mematuhi etika-etika bisnis, prinsip-prinsip tata kelola perusahaan
Compliance yang baik dan kewajiban-kewajiban hukum yang berlaku.
Maintain the Company’s reputation by complying with business ethics, principles of good corporate governance
and applicable legal obligations.
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Update Tren dan Memastikan efektivitas kinerja dari semua fungsi dan tanggung jawab yang telah ditugaskan, selalu up to date
Selalu Mengikuti Isu- terhadap perkembangan-perkembangan bisnis yang terjadi dalam Perseroan dan industri di mana produk
Isu Penting Perseroan bersaing, serta mempublikasikan informasi terkait kompetitor-kompetitor terkuat, perubahan-
Trend Update perubahan dalam kewajiban-kewajiban keterbukaan, tren-tren dalam pasar investasi, dan masalah-masalah
and Continuously lain yang penting untuk pelaksanaan hubungan dengan investor.
Monitoring Material Ensure the effectiveness of the performance of all assigned functions and responsibilities, always being up
Issues to date with business developments occurring within the Company and the industry in which the Company’s
products compete, and publishing information related to the strongest competitors, changes in disclosure
obligations, trends in the investment market, and other issues that are important for the implementation of
relations with investors.
RUPST Membantu penyelenggaraan RUPST dan menyiapkan agenda terkait, mengkoordinasikan acara-acara, dan
AGMS berkonsultasi dengan konsultan hukum untuk memastikan kesuksesan rapat tersebut.
Assist in organizing the AGM and preparing related agendas, coordinating events, and consulting with legal
consultants to ensure the success of the meeting.
Penghubung dengan Memelihara dan mengelola image Perseroan di antara para pemangku kepentingan dan investor serta
Pihak Ketiga regulator dengan memastikan dipeliharanya kelanjutan hubungan antara Perseroan dan investor utama dan
Liaison to Third publik termasuk perwakilan media melalui penerbitan siaran pers, analyst briefing, dan paparan publik yang
Parties berhubungan dengan kinerja keuangan, laporan keuangan, dan isu-isu penting lainnya.
Maintain and manage the Company’s image among stakeholders and investors as well as regulators by
ensuring the maintenance of continuous relationships between the Company and key investors and the public,
including media representatives, through the issuance of press releases, analyst briefings, and public exposure
on financial performance, financial reports, and other important issues.
Siaran Pers dan Menyiapkan dan melaksanakan siaran pers sebagai sebuah pemaparan kepada publik mengenai informasi
Paparan Publik atau kejadian-kejadian materiil yang dapat mempengaruhi harga saham Perseroan atau keputusan para
Press Releases and investor serta melaksanakan paparan publik untuk menjelaskan kinerja Perseroan dan mengelola situs web
Public Expose Perseroan.
Prepare and deliver press releases as public presentations on material information or events that may affect the
Company’s share price or investors’ decisions, and implement public presentations to explain the Company’s
performance and manage the Company’s website.
Kontrol Investasi Memantau dan menganalisis perdagangan institusional dan ritel atas saham-saham utama; menyiapkan
Investment Control laporan statistik; mengkoordinasikan aktivitas pembayaran dividen dengan Departemen Accounting &
Finance, dan merekomendasikan aksi-aksi yang terkait hubungan dengan investor.
Monitor and analyze institutional and retail trading in key stocks; prepare statistical reports; coordinate dividend
payments with the Accounting & Finance Department; and recommend investor relations initiatives.
Indikator Kinerja Utama
Key Performance Indicator
- Strategi dan rencana investor relations dan corporate communication dikelola dan dikembangkan dengan baik.
Investor relations and corporate communication strategies and plans are well managed and developed.
- Kebijakan dan prosedur terkait investor relations sejalan dengan etika-etika bisnis, praktik GCG, ESG, dan ketentuan perundang-
undangan.
Investor relations policies and procedures align with business ethics, GCG practices, ESG, and legal requirements.
- Citra dan reputasi Perseroan ditingkatkan dan dikelola dengan baik.
The Company’s image and reputation are enhanced and well managed.
- Selalu update dengan tren-tren dan isu-isu penting lainnya yang berhubungan dengan pelaksanaan hubungan dengan investor
dan regulator.
Maintains abreast of trends and other important issues related to investor and regulatory relations.
- Hubungan dengan investor institusional dan regulator dikelola dengan baik.
Relations with institutional investors and regulators are well managed.
- RUPS disiapkan dengan baik.
The GMS is well prepared.
Direktur Hukum
Legal Director
Ruang Lingkup Pekerjaan
Scope of Work Description
Membantu Presiden Direktur dalam mengarahkan manajemen untuk menjalankan bisnisnya dalam koridor hukum untuk menjamin
Perseroan melakukan bisnisnya sesuai dengan ketentuan dan hukum yang berlaku.
Assist the President Director in directing management to run its business within the legal corridor to ensure that the Company conducts
its business in accordance with applicable provisions and laws.
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DIREKSI
Board of Directors
Tanggung Jawab Utama
Main Responsibility
Perlindungan Hukum Memberikan perlindungan hukum terhadap seluruh area bisnis Perseroan dengan memberikan saran/nasihat
Legal Protection kepada manajemen mengenai alternatif hukum atas suatu keputusan bisnis, menerbitkan panduan hukum,
mengawasi persiapan dan persetujuan dokumen hukum, dan menyediakan layanan hukum yang tepat waktu
untuk memenuhi kebutuhan manajemen Perseroan dan operasi.
Provide legal protection for all areas of the Company’s business by providing advice/counsel to management
regarding legal alternatives to business decisions, issuing legal guidance, overseeing the preparation and
approval of legal documents, and providing timely legal services to meet the needs of the Company’s
management and operations.
Penasihat dan Berkontribusi pada pencapaian tujuan pertumbuhan Perseroan dengan menjadi penasihat hukum bagi
Penghubung Hukum manajemen selama negosiasi akuisisi, dan melayani sebagai penghubung antara Perusahaan dan agen
Legal Council and transfer Perseroan, BEI, dan OJK.
Relation Contribute to the achievement of the Company’s growth objectives by serving as a legal advisor to management
during acquisition negotiations, and serving as a liaison between the Company and the Company’s transfer
agent, the IDX, and the OJK.
Ketaatan Berkontribusi pada pencapaian tujuan pertumbuhan Perseroan dengan menjadi penasihat hukum bagi
Compliance manajemen selama negosiasi akuisisi, dan melayani sebagai penghubung antara Perusahaan dan agen
transfer Perseroan, BEI, dan OJK.
Contribute to the achievement of the Company’s growth objectives by serving as a legal advisor to management
during acquisition negotiations, and serving as a liaison between the Company and the Company’s transfer
agent, the IDX, and the OJK.
Mengikuti Arah Berkontribusi pada pencapaian tujuan pertumbuhan Perseroan dengan menjadi penasihat hukum bagi
Perkembangan/ manajemen selama negosiasi akuisisi, dan melayani sebagai penghubung antara Perusahaan dan agen
Kecenderungan transfer Perseroan, BEI, dan OJK.
Update Trends Contribute to the achievement of the Company’s growth objectives by serving as a legal advisor to management
during acquisition negotiations, and serving as a liaison between the Company and the Company’s transfer
agent, the IDX, and the OJK.
Perwakilan Perseroan Menugaskan perwakilan untuk Perseroan dalam semua litigasi dan dalam setiap kasus hukum baik untuk di
Representative of the pengadilan atau di luar penyelesaian pengadilan untuk melindungi kepentingan dan kesejahteraan Perseroan.
Company Assign representation to the Company in all litigation and legal proceedings, whether in court or out-of-court,
to protect the interests and welfare of the Company.
Penasihat Hukum di Mengadakan pemilihan, persetujuan, dan koordinasi kegiatan dan menggunakan penasihat luar ketika
Luar Perseroan diperlukan melalui konsultasi dengan Presiden Direktur.
Outside Counsel Conduct selection, approval, and coordination of activities, and use outside advisors when necessary in
consultation with the President Director.
Keamanan Dokumen Melindungi setiap catatan resmi dan hukum Perseroan dengan menjaga berbagai sertifikat, risalah rapat
Hukum resmi, dan dokumen serta laporan lain yang disyaratkan oleh undang-undang, peraturan, atau perjanjian.
Security of Legal Protect all official and legal records of the Company by maintaining various certificates, minutes of official
Documents meetings, and other documents and reports required by law, regulation, or agreement.
Efektivitas Organisasi Meningkatkan efektivitas organisasi dengan mengidentifikasi dan menganalisis keadaan saat ini, melaksanakan
Organizational pengembangan organisasi, menyediakan program pelatihan, mengembangkan dan mempertahankan
Effectiveness rencana suksesi, merekomendasikan struktur organisasi baru, menawarkan informasi dan pendapat sebagai
anggota tim manajemen senior, dan mengintegrasikan tujuan dengan fungsi lainnya.
Improve organizational effectiveness by identifying and analyzing current conditions, implementing
organizational development, providing training programs, developing and maintaining succession plans,
recommending new organizational structures, offering information and opinions as a member of the senior
management team, and integrating objectives with other functions.
Ketaatan Terhadap Menjaga kepatuhan organisasi dengan mengidentifikasi dan menegakkan persyaratan hukum, memberikan
Peraturan Organisasi pelatihan, menyerahkan laporan hukum ke Presiden Direktur, mengikuti semua peraturan yang berkaitan
Organizational dengan masalah SDM dan hukum, mengambil keputusan yang tepat dan berikan saran yang tepat untuk semua
Compliance pembuat keputusan di Perseroan sehubungan dengan masalah hukum.
Maintain organizational compliance by identifying and enforcing legal requirements, providing training,
submitting legal reports to the President Director, following all regulations related to HR and legal matters,
making appropriate decisions and providing appropriate advice to all decision makers in the Company
regarding legal matters.
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Indikator Kinerja Utama
Key Performance Indicator
- Efektivitas manajemen atas strategi dan rencana tindakan hukum manajemen dipelihara dengan baik dan meminimalisasi atau
menghilangkan akan kemungkinan tanggung jawab secara hukum.
Management’s effectiveness in managing legal strategies and action plans is well maintained and minimizes or eliminates the
possibility of legal liability.
- Seluruh bidang bisnis perusahaan terlindungi secara hukum.
All areas of the company’s business are legally protected.
- Hubungan dengan pihak ketiga yang berkaitan dengan masalah hukum dijaga dengan baik.
Relationships with third parties related to legal matters are well maintained.
- Mengikuti perkembangan baru dan masalah penting lainnya atas praktek situasi hukum.
Keep abreast of new developments and other important issues in the legal landscape.
- Perwakilan Perseroan di seluruh proses persidangan dan dalam setiap masalah hukum dipersiapkan dengan baik untuk mencapai
kesuksesan dalam proses persidangan dan penyelesaian di luar persidangan.
Company representatives in all court proceedings and in all legal matters are well prepared to achieve success in court
proceedings and out-of-court settlements.
- Kegiatan dan penggunaan dari penasihat hukum dari luar Perseroan dikelola dengan baik.
The activities and use of outside legal counsel are well managed.
- Seluruh data dan dokumen resmi dan hukum Perseroan dikontrol dengan baik dan aman.
All official and legal data and documents of the company are well-controlled and secure.
- Efektivitas Perseroan meningkat.
Company effectiveness is increased.
- Tujuan keuangan tercapai.
Financial objectives are achieved.
WEWENANG DIREKSI AUTHORITY OF THE BOARD OF DIRECTORS
Berdasarkan Anggaran Dasar Perseroan, wewenang Based on the Company’s Articles of Association, the
Direksi adalah sebagai berikut: authority of the Board of Directors is as follows:
1. Direksi berhak mewakili Perseroan di dalam dan di 1. The Board of Directors shall be entitled to represent
luar pengadilan tentang segala hal dalam segala the Company in and out of court on all matters in all
kejadian; events;
2. Direksi berhak mengikat Perseroan dengan pihak lain 2. The Board of Directors shall have the right to bind the
dan pihak lain dengan Perseroan Company to other parties and other parties to the
Company; and
3. Menjalankan segala tindakan, baik yang mengenai 3. Take all actions, both regarding management
pengurusan maupun pemilikan, akan tetapi dengan and ownership, but with the restriction that prior
pembatasan bahwa persetujuan tertulis terlebih written approval from all members of the Board of
dahulu dari semua anggota Dewan Komisaris dan Commissioners and all members of the Board of
semua anggota Direksi untuk ketentuan-ketentuan Directors for the provisions contained in Article 17
yang ada di Anggaran Dasar pasal 17 ayat 3. paragraph 3 of the Articles of Association.
LARANGAN MENGUTAMAKAN PROHIBITION OF PRIORITIZING
KEUNTUNGAN PRIBADI PERSONAL BENEFITS
Direksi dilarang melakukan transaksi yang memiliki The Board of Directors is prohibited from conducting
potensi benturan kepentingan dan untuk mengambil transactions that have potential conflicts of interest
keuntungan pribadi dari setiap aktivitas Perseroan, dan/ and to take personal advantage of any activities of
atau anak usaha, selain dari gaji, honorarium, dan fasilitas the Company, and/or its subsidiaries, other than the
lain yang diterima dari Perseroan atas posisi mereka salary, honorarium, and other facilities received from the
sebagai anggota Direksi yang telah disahkan oleh RUPS. Company for their position as members of the Board of
Directors that have been authorized by the GMS.
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DIREKSI
Board of Directors
RAPAT DIREKSI BOARD OF DIRECTORS MEETINGS
Sepanjang 2025, Direksi telah mengadakan rapat Throughout 2025, the Board of Directors held 13 (thirteen)
sebanyak 13 (tiga belas) kali guna membahas kegiatan meetings to discuss the Company’s operational activities
operasional Perseroan dan evaluasi laporan operasional and evaluate monthly operational reports. They also
bulanan serta berdiskusi dengan komite-komite sesuai discussed issues requiring attention with the committees.
dengan masalah yang perlu mendapat perhatian.
Jumlah Frekuensi
Jumlah Rapat
Nama Jabatan Kehadiran Kehadiran (%)
Number of
Name Position Number of Frequency of
Meetings
Attendance Attendance (%)
Adika Nuraga Bakrie Presiden Direktur 13 13 100
President Director
Agoes Projosasmito Wakil Presiden Direktur 13 10 77
Vice President Director
Nalinkant A. Rathod Direktur 13 10 77
Director
Adrian Wicaksono Direktur 13 10 77
Director
Phiong Phillipus Darma Direktur 13 13 100
Director
Eddy Sanusi Direktur 13 13 100
Director
Andrew C. Beckham Direktur 13 12 92
Director
Dileep Srivastava1 Direktur Independen 13 0 N/A
Independent Director
Raden Ajeng Sri Dharmayanti Direktur 13 12 92
Director
Ashok Mitra2 Direktur 13 11 85
Director
Maringan M.I.H. Hutabarat Direktur 13 13 100
Director
Rio Supin Direktur 13 12 92
Director
Jian Wang3 Direktur 13 0 N/A
Director
Yingbin Ian He4 Direktur 13 10 77
Director
Himawan Setiadi Direktur 13 12 92
Director
Christopher Fong5 Direktur 13 2 15
Director
1
Beliau telah wafat dan tidak menjabat efektif sejak 2 Juni 2025 berdasarkan keputusan RUPST
He passed away and ceased his duties effective June 2, 2025, based on the resolution of the AGMS.
2
Beliau purna tugas efektif sejak 19 November 2025 berdasarkan keputusan RUPSLB
He retired effective November 19, 2025, based on the resolution of the EGMS.
3
Beliau mengundurkan diri efektif sejak 2 Juni 2025 berdasarkan keputusan RUPST
He resigned effective June 2, 2025, based on the resolution of the AGMS.
4
Beliau mengundurkan diri efektif sejak 19 November 2025 berdasarkan keputusan RUPSLB
He resigned effective November 19, 2025, based on the resolution of the EGMS.
5
Beliau diangkat sebagai Direktur Perseroan efektif sejak 19 November 2025 berdasarkan keputusan RUPSLB
He was appointed as a Director of the Company effective November 19, 2025, based on the resolution of the EGMS.
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Direksi telah menjadwalkan rapat untuk tahun 2026 The Board of Directors has scheduled one meeting for
sebanyak 1 (satu) kali. Materi rapat Direksi disampaikan 2026. Meeting materials will be presented to participants
kepada para peserta rapat paling lambat 5 (lima) hari no later than five working days prior to the meeting. The
kerja sebelum rapat dilangsungkan. Adapun rincian details of the meeting dates, participants, and agenda for
tanggal, peserta, dan agenda rapat selama tahun 2025 2025 are as follows:
sebagai berikut:
Jumlah
Tanggal Peserta Agenda Rapat
Date Number of Meeting Agenda
participants
17 Januari 2025 11 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Finance, ESG,
January 17, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Finance, ESG,
and other issues.
28 Februari 2025 11 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Finance, ESG,
February 28, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Finance, ESG,
and other issues.
11 Maret 2025 13 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Finance, ESG,
March 11, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Finance, ESG,
and other issues.
14 Mei 2025 13 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Finance, ESG,
May 14, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Finance, ESG,
and other issues.
23 Mei 2025 12 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Finance, ESG,
May 23, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Finance, ESG,
and other issues.
27 Mei 2025 13 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Finance, ESG,
May 27, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Finance, ESG,
and other issues.
2 Juni 2025 11 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Finance, ESG,
June 2, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Finance, ESG,
and other issues.
1 Agustus 2025 11 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Finance, ESG,
August 1, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Finance, ESG,
and other issues.
15 Agustus 2025 10 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Finance, ESG,
August 15, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Finance, ESG,
and other issues.
10 November 2025 12 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Finance, ESG,
November 10, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Finance, ESG,
and other issues.
19 November 2025 11 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Finance, ESG,
November 19, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Finance, ESG,
and other issues.
21 November 2025 14 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Finance, ESG,
November 21, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Finance, ESG,
and other issues.
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DIREKSI
Board of Directors
KEBIJAKAN NOMINASI DIREKSI BOARD OF DIRECTORS NOMINATION
POLICY
Perseroan memiliki komposisi Direksi yang terdiri dari The Company’s Board of Directors consists of individuals
individu yang telah memenuhi persyaratan dan mampu who have met the criteria and are capable of representing
mewakili kepentingan semua pemangku kepentingan. the interests of all stakeholders. The Company has a
Perseroan telah memiliki kebijakan dan proses nominasi policy and process for nominating members of the Board
anggota Direksi yang tertera dalam Board Manual of Directors, as outlined in the Company’s Board Manual
and Supporting Organs versi 4.2 Perseroan yang telah and Supporting Organs version 4.2, which has been
diunggah pada situs resmi Perseroan. uploaded to the Company’s official website.
Anggota Direksi dipilih, ditetapkan, dan diberhentikan oleh Board of Directors members are selected, appointed, and
RUPS berdasarkan rekomendasi Komite Remunerasi dan dismissed by the GMS based on the recommendations
Nominasi dan Dewan Komisaris dengan masa jabatan of the Remuneration and Nomination Committee and
paling lama 5 (lima) tahun sebagaimana ditentukan the Board of Commissioners, with a maximum term
dalam POJK No. 33/POJK.04/2014 tentang Direksi dan of office of 5 (five) years, as stipulated in POJK No. 33/
Dewan Komisaris Emiten atau Perusahaan Publik. POJK.04/2014 concerning the Board of Directors and Board
of Commissioners of Issuers or Public Companies.
Pelatihan Direksi Selama Tahun 2025
Board of Directors Training During 2025
Peserta Penyelenggara Subjek Tempat Tanggal
Participants Organizer Subject Venue Date
Phiong Phillipus Darma Dewan Asuransi Indonesia Insurance Summit 2025 Bali 22–23 Mei 2025
Indonesia May 22-23, 2025
Indonesian Insurance
Council
Christopher Fong Mandiri Sekuritas Mandiri Investment Forum 202523 Jakarta 13 February 2025
Mandiri Securities February 13, 2025
S & P Global The Big Picture on the Energy Singapore 9 April 2025
Transition and Climate Risk April 9, 2025
JP Morgan Asia Credit Conference 2025 Hong Kong 3-4 Juni 2025
June 3-4, 2025
JP Morgan Indonesia Credit Investor Trip Jakarta 24 Juni 2025
June 24, 2025
Rio Supin World Economic Forum World Economic Annual Meeting 2025 Davos, Swiss 20-24 Januari 2025
(WEF) January 20-24, 2025
Queensland Government Queensland Critical Minerals and Jakarta 10 Juni 2025
Mining Industry Roundtable June 10, 2025
ASPEBINDO Optimalisasi Gasifikasi Batubara untuk Jakarta 17 Juli 2025
Ketahanan dan Transisi Energi July 17, 2025
Optimizing Coal Gasification for
Energy Resilience and Transition
Kementerian ESDM Energi Mineral Festival 2025: Jakarta 30–31 Juli 2025
Ministry of Energy and Connecting & Shaping the Future of July 30-31, 2025
Mineral Resources Energy
Energy Mineral Festival 2025:
Connecting & Shaping the Future of
Energy
Fast Market CT Asia 2025: Power, Policy and Bali 21–23 September 2025
Progress: Coal’s Geopolitical and September 21-23, 2025
Economic Influence in the Global
Landscape
Kementerian ESDM Forum Group Discussion Hilirisasi Bali 22–25 September 2025
Ministry of Energy and Batubara September 22-25, 2025
Mineral Resources Coal Downstreaming Discussion Group
Forum
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Peserta Penyelenggara Subjek Tempat Tanggal
Participants Organizer Subject Venue Date
Phiong Phillipus Darma Dewan Asuransi Indonesia Insurance Summit 2025 Bali 22–23 Mei 2025
Indonesia May 22-23, 2025
Indonesian Insurance
Council
Kementerian ESDM Forum Group Discussion Kontrak Depok 8 Desember 2025
Ministry of Energy and Swakelola FH UI December 8, 2025
Mineral Resources Forum Group Discussion on Self-
Managed Contracts of the Faculty of
Law, University of Indonesia
PROGRAM ORIENTASI
DEWAN KOMISARIS DAN DIREKSI
Orientation Program of the Board of Commissioners
and Board of Directors
Perseroan memiliki dan menerapkan program orientasi The Company has and implements an orientation program
kepada anggota Dewan Komisaris dan Direksi yang for new members of the Board of Commissioners and
baru bergabung dengan Perseroan. Program orientasi Board of Directors who join the Company. The orientation
ini bertujuan untuk memberikan pemahaman yang program aims to provide a clear understanding of their
jelas mengenai tugas dan tanggung jawab mereka duties and responsibilities in order to optimally contribute
agar dapat berkontribusi bagi pertumbuhan Perseroan to the Company’s growth. Through this program, the
secara optimal. Melalui program ini, Presiden Komisaris President Commissioner provides formal orientation
memberikan pelatihan orientasi formal serta pengenalan training as well as an introduction to the Company’s
mengenai identitas, visi, misi, dan tata nilai Perseroan. identity, vision, mission, and values. The formal orientation
Program orientasi formal sekurang-kurangnya program includes at least:
mencakup:
1. Informasi tentang Perseroan; 1. Information about the Company;
2. Pelaksanaan prinsip-prinsip GCG yang dilakukan oleh 2. Implementation of GCG principles by the Company;
Perseroan;
3. Fungsi, hak, tugas dan tanggung jawab, keanggotaan 3. Functions, rights, duties and responsibilities,
dan komposisi, dan evaluasi kinerja Dewan Komisaris; membership and composition, and performance
4. Audit dan pengendalian internal sistem perusahaan; evaluation of the Board of Commissioners;
dan 4. Audit and internal control system of the company;
and
5. Strategi Perseroan dan proyek-proyek yang relevan 5. The Company’s strategy and relevant ongoing
yang sedang berjalan. projects.
Sekretaris Perusahaan dan/atau Sekretaris Dewan The Corporate Secretary and/or Secretary to the Board
Komisaris bertanggung jawab untuk mengembangkan of Commissioners is in charge of developing and
dan mengoordinasikan program orientasi kepada coordinating the orientation program for members of the
anggota Dewan Komisaris dan Direksi. Board of Commissioners and Board of Directors.
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KEBERAGAMAN KOMPOSISI
DEWAN KOMISARIS DAN DIREKSI
Diversity in the Composition of the Board of Commissioners
and Board of Directors
Perseroan senantiasa berupaya untuk menjaga The Company strives to maintain a diverse composition
keberagaman komposisi keahlian, gender, kebangsaan of expertise, gender, nationality and experience of
dan pengalaman anggota Dewan Komisaris dan Direksi members of the Board of Commissioners and Board of
yang mencakup keuangan, akuntansi, manajemen Directors covering finance, accounting, risk management,
risiko, operasional, tata kelola, dan bidang lainnya. operations, governance and other fields. The diversity
Keberagaman komposisi anggotan Dewan Komisaris dan of the composition of the members of the Board of
Direksi telah diungkapkan dalam uraian profil anggota Commissioners and Board of Directors has been disclosed
Dewan Komisaris dan Direksi. in the profile description of the members of the Board of
Commissioners and Board of Directors.
Selain itu, Perseroan juga terus melakukan peningkatan
kompetensi serta pengetahuan Dewan Komisaris dan In addition, the Company also continues to improve
Direksi selaras dengan kebutuhan bisnis, baik melalui the competence and knowledge of the Board of
penyelenggaraan pelatihan, seminar, konferensi, serta Commissioners and Directors in line with business needs,
kegiatan lainnya yang relevan. Sekretaris Perusahaan either through organizing training, seminars, conferences,
merupakan pihak yang mengemban tugas dan tanggung and other relevant activities. The Corporate Secretary is
jawab untuk menyiapkan daftar pelatihan, seminar, in charge of preparing a list of trainings, seminars, and
konferensi pada tahun berjalan. conferences for the year.
PENILAIAN KINERJA
DEWAN KOMISARIS DAN DIREKSI
Performance Assessment of the Board of Commissioners and
Board of Directors
PENILAIAN KINERJA DEWAN KOMISARIS
BOARD OF COMMISSIONERS
Dewan Komisaris wajib melakukan self-assessment PERFORMANCE ASSESSMENT
secara reguler, paling sedikit 1 (satu) tahun sekali, untuk The Board of Commissioners is required to conduct self-
menjalankan kegiatan penilaian kinerja masing-masing assessment on a regular basis, at least once a year, to carry
anggota Dewan Komisaris dan kinerja Dewan Komisaris out activities to assess the performance of each member
secara kolegial. Proses penilaian kinerja masing- of the Board of Commissioners and the performance of
masing anggota Dewan Komisaris diketuai oleh Presiden the Board of Commissioners as a whole. The performance
Komisaris untuk kemudian dilaporkan kepada Pemegang assessment process of each member of the Board of
Saham dalam RUPS. Commissioners is chaired by the President Commissioner
to be reported to the Shareholders in the GMS.
Sebagaimana yang diatur dalam Board Manual and
Supporting Organs versi 4.2, pada tahun 2025, Dewan As stipulated in the Board Manual and Supporting Organs
Komisaris telah melakukan self-assessment atas kinerja version 4.2, in 2025, the Board of Commissioners has
Dewan Komisaris dan masing-masing anggota. Indikator conducted a self-assessment of the performance of the
kinerja kunci yang digunakan untuk mengkaji kinerja Board of Commissioners and each member. The following
Dewan Komisaris adalah sebagai berikut: are key performance indicators used to assess the
performance of the Board of Commissioners:
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1. Nilai, visi, misi, maksud, tujuan dasar, kebijakan, 1. The values, vision, mission, purpose, basic objectives,
rencana, dan perencanaan keuangan, serta praktik policies, plans, and financial planning, as well as
penyelenggaraan perusahaan yang telah dibuat, the company’s organizational practices have been
diterapkan dan diawasi dengan baik; properly established, implemented, and monitored;
2. Dewan Komisaris dan komite yang diperlukan untuk 2. The Board of Commissioners and the necessary
membantu Dewan Komisaris telah dibentuk dan committees to assist the Board of Commissioners have
dikelola serta beroperasi dengan baik; been established and are well managed and operating;
3. Petunjuk dan saran kepada Presiden Direktur dan/atau 3. Instructions and suggestions to the President Director and/
anggota Direksi lainnya diberikan dengan memadai, or other members of the Board of Directors are adequately
dan efektivitas kinerja dari Direksi dan manajemen provided, and the effectiveness of the performance of the
meningkat; Board of Directors and management is improved;
4. Keputusan penting dalam hal modal dan keuangan 4. Key capital and financial decisions are well considered,
dipertimbangkan dengan baik dan dilaksanakan and properly executed and possible risks and losses
secara layak dan kemungkinan risiko dan kerugian are minimized;
dapat diminimalisasi;
5. Kepuasan Pemegang Saham berkaitan dengan 5. Shareholder satisfaction with respect to protection of
perlindungan terhadap aktiva Perusahaan, akurasi the Company’s assets, accuracy of information, and
informasi, dan pembayaran dividen terpenuhi; dividend payments is have been met;
6. Pelaksanaan rapat secara berkala Dewan Komisaris 6. Regular meetings of the Board of Commissioners and
dan rapat dengan Direksi; dan meetings with the Board of Directors; and
7. Penilaian kinerja individu Dewan Komisaris dapat 7. The individual performance assessment of the Board
dilihat di penilaian masing-masing Komite terkait. of Commissioners can be indicated in the assessment
of each relevant Committee.
PENILAIAN KINERJA DIREKSI PERFORMANCE ASSESSMENT OF THE
BOARD OF DIRECTORS
Perseroan telah membuat pedoman penilaian kinerja The Company has established guidelines for assessing
semua elemen organisasi Perusahaan sebagai upaya the performance of all elements of the Company’s
penerapan prinsip GCG, yang terangkum dalam Panduan organization as an effort to implement GCG principles,
Kerja Direksi. Panduan tersebut menguraikan Indikator which are summarized in the Board of Directors Work
Kinerja Utama (IKU) sebagai acuan penilaian kinerja Guidelines. The guideline outlines Key Performance
setiap anggota Direksi. Direksi harus melakukan self- Indicators (KPI) as a reference for the performance
assessment secara reguler, paling sedikit 1 (satu) tahun assessment of each member of the Board of Directors.
sekali, dalam kegiatan penilaian kinerja masing-masing The Board of Directors must conduct self-assessment
anggota Direksi dan kinerja Direksi secara kolegial. on a regular basis, at least once a year, to assess the
performance of each member of the Board of Directors
and the performance of the Board of Directors in a
collegial manner.
Pada tahun 2025, sebagaimana yang diatur dalam In 2025, as stipulated in the Board Manual and Supporting
Board Manual and Supporting Organs versi 4.2, Perseroan Organs version 4.2, the Company conducted a self-
telah melakukan self-assessment atas kinerja Direksi assessment of the performance of the Board of Directors
dan masing-masing anggota. Kriteria-kriteria yang and each member. The criteria used to evaluate the
digunakan untuk mengevaluasi kinerja individu anggota performance of individual members of the Board of
Direksi antara lain: Directors include:
1. Secara konsisten berupaya meningkatkan nilai 1. Consistently striving to increase shareholder value;
pemegang saham;
2. Kompetensi dalam memberikan kontribusi yang 2. Competence in providing meaningful contributions to
bermanfaat bagi strategi Perseroan; the Company’s strategy;
3. Memiliki pemahaman yang tinggi terhadap risiko 3. A strong understanding of the key risks affecting the
utama yang mempengaruhi Perseroan; Company;
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Performance Highlight Management Report Company Profile Management Discussion and Analysis
PENILAIAN KINERJA
DEWAN KOMISARIS DAN DIREKSI
Performance Assessment of the Board of Commissioners and Board of Directors
4. Diskusi dan pembahasan yang produktif dalam rapat 4. Productive discussions and deliberations in Board of
Dewan Komisaris dan Direksi; Commissioners and Board of Directors meetings;
5. Hubungan yang kuat antara Direksi dan manajemen; 5. Strong relationships between the Board of Directors
and management;
6. Kualitas dan ketepatan waktu pelaksanaan rapat, kertas 6. Quality and timeliness of meetings, Board of Directors
kerja Direksi, dan dukungan di bidang sekretariat; dan working papers, and secretariat support; and
7. Komposisi anggota yang efektif, yang merupakan 7. Effective composition, reflecting the right mix of
perpaduan yang tepat atas keahlian dan pengalaman expertise and experience.
dari para anggota.
KEBIJAKAN NOMINASI DAN
REMUNERASI DEWAN KOMISARIS
DAN DIREKSI
Nomination and Remuneration Policy of the Board of
Commissioners and Board of Directors
PROSEDUR PENGUSULAN DAN PENETAPAN PROCEDURE FOR PROPOSING AND
NOMINASI DETERMINING NOMINATION
Perseroan telah memiliki kebijakan dan proses nominasi The Company has a policy and nomination process
anggota Direksi dan/atau Dewan Komisaris sebagaimana for members of the Board of Directors and/or Board
tertera dalam Board Manual and Supporting Organs versi of Commissioners as stated in the Company’s Board
4.2 Perseroan. Anggota Dewan Komisaris dipilih, diangkat, Manual and Supporting Organs version 4.2. Members
dan ditetapkan oleh RUPS dalam masa tugas selama 5 of the Board of Commissioners are selected, appointed,
(lima) tahun sebagaimana ditentukan dalam Anggaran and determined by the GMS for a term of 5 (five) years
Dasar Perseroan. Anggota Direksi dipilih, diangkat, dan as stipulated in the Company’s Articles of Association.
diberhentikan oleh RUPS berdasarkan rekomendasi Members of the Board of Directors are selected, appointed,
Komite Nominasi dan Remunerasi dengan masa jabatan and dismissed by the GMS based on the recommendation
paling lama 5 (lima) tahun sebagaimana ditentukan of the Nomination and Remuneration Committee with a
dalam POJK No. 33/POJK.04/2014 tentang Direksi dan maximum term of 5 (five) years as stipulated in POJK No.
Dewan Komisaris Emiten atau Perusahaan Publik. 33/POJK.04/2014 concerning the Board of Directors and
Board of Commissioners of Issuers or Public Companies.
PROSEDUR PENGUSULAN DAN PENETAPAN PROCEDURE FOR PROPOSING AND
REMUNERASI DETERMINING REMUNERATION
Perseroan menjalankan kebijakan remunerasi untuk The Company implements a remuneration policy for
Dewan Komisaris dan Direksi yang ditentukan dan the Board of Commissioners and Directors, determined
diputuskan oleh RUPS. RUPS memiliki kewenangan and decided by the GMS. The GMS has the authority to
untuk mengatur remunerasi Dewan Komisaris dan regulate the remuneration of the Board of Commissioners
Direksi, berdasarkan rekomendasi dari Komite Nominasi and Directors, based on recommendations from the
dan Remunerasi yang disampaikan melalui Presiden Nomination and Remuneration Committee, submitted
Komisaris. Komite Nominasi dan Remunerasi terus through the President Commissioner. The Nomination
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melakukan kajian dan kelayakan dari sistem remunerasi and Remuneration Committee continuously reviews and
untuk Dewan Komisaris dan Direksi. evaluates the feasibility of the remuneration system for
the Board of Commissioners and Directors.
Komite Nominasi dan Remunerasi memberikan The Nomination and Remuneration Committee provides
rekomendasi kepada Dewan Komisaris mengenai struktur, recommendations to the Board of Commissioners
kebijakan, dan jumlah remunerasi anggota Dewan regarding the structure, policies, and amount of
Komisaris. Rekomendasi harus mempertimbangkan hal- remuneration for members of the Board of Commissioners.
hal berikut: Recommendations must consider the following:
1. Remunerasi berlaku untuk industri Perseroan; 1. Remuneration is applicable to the Company’s industry;
2. Tugas, tanggung jawab, dan wewenang anggota 2. Duties, responsibilities, and authorities of members of
Direksi dan Dewan Komisaris terkait dengan kinerja the Board of Directors and Board of Commissioners
Perseroan; related to the Company’s performance;
3. Target kinerja atau kinerja masing-masing anggota 3. Performance targets or performance of each
Direksi dan/atau Dewan Komisaris; dan member of the Board of Directors and/or Board of
4. Keseimbangan tunjangan yang bersifat tetap dan Commissioners; and
bersifat variabel. 4. Balance of fixed and variable allowances.
Struktur dan Besaran Remunerasi
Remuneration Structure and Amount
Besaran Remunerasi
2025 (USD) 2024 (USD)
Amount of Remuneration
Dewan Komisaris (terdiri dari short-term benefit) 501.270 394.925
Board of Commissioners (consisting of short-term benefits)
Direksi (terdiri dari short-term benefit dan post-employment benefit) 4.263.118 3.545.413
Directors (consisting of short-term benefits and post-employment benefits)
Total 3.940.338
PENYELENGGARAAN RAPAT
DEWAN KOMISARIS DAN DIREKSI
Conducting Board of Commissioners and
Board of Directors Meetings
RAPAT GABUNGAN DEWAN KOMISARIS JOINT MEETINGS OF THE BOARD OF
DAN DIREKSI COMMISSIONERS AND BOARD OF
DIRECTORS
Penyelenggaraan rapat gabungan Dewan Komisaris Joint meetings of the Board of Commissioners and Board
dan Direksi sekurang-kurangnya dilaksanakan minimal of Directors are held at least four times a year. During 2025,
4 (empat) kali dalam setahun. Selama tahun 2025, the Board of Commissioners and Board of Directors held
Dewan Komisaris dan Direksi telah melaksanakan eleven joint meetings, discussing various topics, including
rapat gabungan sebanyak 11 (sebelas) kali dengan the Company’s operational activities, evaluation of
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PENYELENGGARAAN RAPAT
DEWAN KOMISARIS DAN DIREKSI
Conducting Board of Commissioners and Board of Directors Meetings
berbagai pembahasan di antaranya mencakup kegiatan monthly operational reports, and discussions with
operasional Perseroan, evaluasi laporan operasional committees regarding issues requiring attention.
bulanan dan diskusi dengan komite-komite sesuai
dengan masalah yang perlu mendapat perhatian.
Frekuensi
Jumlah
Jumlah Rapat Kehadiran (%)
Nama Jabatan Kehadiran
Number of Frequency of
Name Position Number of
Meetings Attendance
Attendance
(%)
Dewan Komisaris
Board of Commissioners
Sharif Cicip Sutardjo Presiden Komisaris dan Komisaris Independen 11 10 91
President Commissioner and Independent
Commissioner
Anton Setianto Soedarsono Komisaris Independen 11 11 100
Independent Commissioner
Kanaka Puradiredja Komisaris Independen 11 10 91
Independent Commissioner
Y.A. Didik Cahyanto Komisaris Independen 11 11 100
Independent Commissioner
Anggawira Komisaris Independen 11 11 100
Independent Commissioner
Adhika Andrayudha Bakrie Komisaris 11 7 64
Commissioner
Thomas Myer Kearney Komisaris 11 11 100
Commissioner
Jinping Ma1 Komisaris 11 6 55
Commissioner
Ben Niu2 Komisaris 11 4 36
Commissioner
Direksi
Board of Directors
Adika Nuraga Bakrie Presiden Direktur 11 11 100
President Director
Agoes Projosasmito Wakil Presiden Direktur 11 8 73
Vice President Director
Nalinkant A. Rathod Direktur 11 9 82
Director
Adrian Wicaksono Direktur 11 8 73
Director
Phiong Phillipus Darma Direktur 11 11 100
Director
Eddy Sanusi Direktur 11 11 100
Director
Andrew C. Beckham Direktur 11 11 100
Director
Dileep Srivastava3 Direktur Independen 11 0 N/A
Independent Director
R.A. Sri Dharmayanti Direktur 11 10 91
Director
Ashok Mitra4 Direktur 11 9 82
Director
Maringan M.I.H. Hutabarat Direktur 11 11 100
Director
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Frekuensi
Jumlah
Jumlah Rapat Kehadiran (%)
Nama Jabatan Kehadiran
Number of Frequency of
Name Position Number of
Meetings Attendance
Attendance
(%)
Rio Supin Direktur 11 10 91
Director
Jian Wang5 Direktur 11 0 N/A
Director
Yingbin Ian He6 Direktur 11 8 73
Director
Himawan Setiadi Direktur 11 10 91
Director
Christopher Fong7 Direktur 11 2 18
Director
1
Beliau mengundurkan diri efektif sejak 19 November 2025 berdasarkan keputusan RUPSLB
He resigned effective November 19, 2025, based on the resolution of the EGMS.
2
Beliau mengundurkan diri efektif sejak 2 Juni 2025 berdasarkan keputusan RUPST
He resigned effective June 2, 2025, based on the resolution of the AGMS.
3
Beliau telah wafat dan tidak menjabat efektif sejak 2 Juni 2025 berdasarkan keputusan RUPST
He passed away and ceased to hold office effective June 2, 2025, based on the resolution of the AGMS.
4
Beliau purna tugas efektif sejak 19 November 2025 berdasarkan Keputusan RUPSLB
He retired effective November 19, 2025, based on the resolution of the EGMS.
5
Beliau mengundurkan diri efektif sejak 2 Juni 2025 berdasarkan keputusan RUPST
He resigned effective June 2, 2025, based on the resolution of the AGMS.
6
Beliau mengundurkan diri efektif sejak 19 November 2025 berdasarkan keputusan RUPSLB
He resigned effective November 19, 2025, based on the resolution of the EGMS.
7
Beliau diangkat menjadi Direktur Perseroan efektif sejak 19 November 2025 berdasarkan Keputusan RUPSLB
He was appointed as Director of the Company effective November 19, 2025, based on the resolution of the EGMS.
Dewan Komisaris dan Direksi telah menjadwalkan rapat The Board of Commissioners and the Board of Directors
untuk tahun 2026 sebanyak 1 (satu) kali. Materi rapat have scheduled one meeting for 2026. The materials
gabungan Dewan Komisaris dan Direksi disampaikan for the joint meeting of the Board of Commissioners
kepada para peserta rapat paling lambat 5 (lima) hari and the Board of Directors will be presented to meeting
kerja sebelum rapat dilangsungkan. Adapun rincian participants no later than five working days prior to the
tanggal, peserta, dan agenda rapat selama tahun 2025 meeting. The details of the meeting dates, participants,
sebagai berikut: and agenda for 2025 are as follows:
Jumlah
Tanggal Peserta Agenda Rapat
Date Number of Meeting Agenda
Participants
28 Februari 2025 19 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Finance, ESG,
February 28, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Finance, ESG,
and other issues.
11 Maret 2025 22 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Finance, ESG,
March 11, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Finance, ESG,
and other issues.
14 Mei 2025 22 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Finance, ESG,
May 14, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Finance, ESG,
and other issues.
23 Mei 2025 17 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Finance, ESG,
May 23, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Finance, ESG,
and other issues.
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PENYELENGGARAAN RAPAT
DEWAN KOMISARIS DAN DIREKSI
Conducting Board of Commissioners and Board of Directors Meetings
Jumlah
Tanggal Peserta Agenda Rapat
Date Number of Meeting Agenda
Participants
27 Mei 2025 22 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Finance, ESG,
May 27, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Finance, ESG,
and other issues.
2 Juni 2025 17 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Finance, ESG,
June 2, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Finance, ESG,
and other issues.
15 Agustus 2025 16 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Finance, ESG,
August 15, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Finance, ESG,
and other issues.
10 November 2025 18 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Finance, ESG,
November 10, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Finance, ESG,
and other issues.
19 November 2025 17 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Finance, ESG,
November 19, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Finance, ESG,
and other issues.
21 November 2025 23 Update: Marketing, Operasional, Business Development, Digitalization & Technology, Finance, ESG,
November 21, 2025 dan isu lainnya.
Updates: Marketing, Operations, Business Development, Digitalization & Technology, Finance, ESG,
and other issues.
HUBUNGAN
AFILIASI
Affiliated Relationship
Hingga 31 Desember 2025, tidak terdapat hubungan As of December 31, 2025, there were no affiliated
afiliasi antara anggota Direksi dan anggota Direksi relationships between members of the Board of Directors
lainnya, anggota Direksi dan Pemegang Saham Utama and other members of the Board of Directors, members
dan/atau Pengendali, anggota Dewan Komisaris dan of the Board of Directors and Majority and/or Controlling
anggota Dewan Komisaris lainnya, serta anggota Dewan Shareholders, members of the Board of Commissioners
Komisaris dengan Pemegang Saham Utama dan/atau and other members of the Board of Commissioners, and
Pengendali. members of the Board of Commissioners with Majority
and/or Controlling Shareholders.
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KOMITE
DEWAN KOMISARIS
Committee of the Board of Commissioners
KOMITE AUDIT
Audit Committee
KOMPOSISI KOMITE AUDIT AUDIT COMMITTEE COMPOSITION
Dalam membantu tugas dan tanggung jawab, Dewan To assist it with its duties and responsibilities, the Board
Komisaris memiliki Komite Audit yang terdiri dari 1 of Commissioners has an Audit Committee consisting
(satu) Komisaris Independen yang bertindak sebagai of one Independent Commissioner who serves as the
Ketua Komite, dan beranggotakan 1 (satu) Komisaris Committee Chair, and one Independent Commissioner
Independen dan 2 (dua) pihak independen. Seluruh and two independent parties. All members of the Audit
anggota Komite Audit diangkat dan diberhentikan Committee are appointed and dismissed by the Board of
oleh Dewan Komisaris. Adapun susunan Komite Audit Commissioners. The composition of the Company’s Audit
Perseroan per akhir 2025 adalah sebagai berikut: Committee as of the end of 2025 is as follows:
Jabatan di
Nama Jabatan Perseroan Masa Jabatan
Name Position Position in the Term of Office
Company
Kanaka Ketua Komisaris Diangkat pada 14 November 2017. Ditunjuk sebagai Ketua Komite Audit sejak 14
Puradiredja Chair Independen September 2021 menggantikan Anton Setianto.
Independent Masa jabatan berlaku sampai berakhirnya masa jabatan sebagai anggota Dewan
Commissioner Komisaris Perusahaan.
Appointed on November 14, 2017. Appointed as Chairman of the Audit Committee on
September 14, 2021, replacing Anton Setianto.
His term of office is valid until the end of his term as a member of the Company’s
Board of Commissioners.
Anton Setianto Anggota Komisaris Diangkat pada 26 Oktober 2015. Berperan sebagai Ketua Komite Audit hingga 14
Soedarsono Member Independen September 2021 dan digantikan oleh Kanaka Puradiredja.
Independent Masa jabatan berlaku sampai berakhirnya masa jabatan sebagai anggota Dewan
Commissioner Komisaris Perusahaan.
Appointed on October 26, 2015. He served as Chairman of the Audit Committee until
September 14, 2021, when he was succeeded by Kanaka Puradiredja.
His term of office is valid until the end of his term as a member of the Company’s
Board of Commissioners.
Indra Safitri Anggota Pihak Diangkat pada 23 Agustus 2022.
Member Independen Appointed on August 23, 2022.
Independent
Party
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KOMITE
DEWAN KOMISARIS
Committee of the Board of Commissioners
PROFIL KETUA DAN ANGGOTA KOMITE PROFILE OF THE CHAIRMAN AND
AUDIT MEMBERS OF THE AUDIT COMMITTEE
Kanaka Puradiredja - Ketua Komite Audit Kanaka Puradiredja - Chairman of the Audit Committee
Profil beliau telah tersajikan dalam Laporan Tahunan ini, His profile is presented in this Annual Report, in the Profile
di bab Profil khususnya sub bab Komisaris Independen. chapter, specifically the Independent Commissioner sub-
Beliau diangkat kembali berdasarkan Keputusan Sirkular chapter. He was reappointed based on Circular Resolution
Di Luar Rapat Dewan Komisaris pada tanggal 23 Agustus in Lieu of a Meeting of the Board of Commissioners dated
2022. August 23, 2022.
Anton Setianto Soedarsono - Anggota Komite Audit Anton Setianto Soedarsono - Member of the Audit Committee
Profil beliau telah tersajikan dalam Laporan Tahunan ini, His profile is presented in this Annual Report, in the Profile
di bab Profil khususnya sub bab Komisaris Independen. chapter, specifically the Independent Commissioner sub-
Beliau diangkat kembali berdasarkan Keputusan Sirkular chapter. He was reappointed based on Circular Resolution
Di Luar Rapat Dewan Komisaris pada tanggal 23 Agustus in Lieu of a Meeting of the Board of Commissioners dated
2022. August 23, 2022.
Indra Safitri - Anggota Komite Audit Indra Safitri - Member of the Audit Committee
Profil beliau telah tersajikan dalam Laporan Tahunan ini, His profile is presented in this Annual Report, in the Profile
di bab Profil khususnya sub bab Komisaris Independen. chapter, specifically the Independent Commissioner sub-
Beliau diangkat berdasarkan Keputusan Sirkular Di Luar chapter. He was appointed based on Circular Resolution
Rapat Dewan Komisaris pada tanggal Agustus 2022. in Lieu of a Meeting of the Board of Commissioners dated
Beliau memiliki sertifikasi profesi Konsultan Hukum Pasar August 2022. He holds a Capital Market Legal Consultant
Modal yang dikeluarkan oleh OJK (2018-2023) serta professional certification issued by the OJK (2018-2023)
Advokat dan Konsultan Hukum yang dikeluarkan oleh and an Advocate and Legal Consultant certification issued
Himpunan Konsultan Hukum Pasar Modal (HKHPM). by the Association of Capital Market Legal Consultants
(HKHPM).
PELATIHAN DAN SERTIFIKASI KOMITE AUDIT COMMITTEE TRAINING AND
AUDIT SELAMA TAHUN 2025 CERTIFICATION DURING 2025
Komite Audit wajib meningkatkan kapabilitas dengan The Audit Committee is required to enhance its capabilities
mengikuti pelatihan dan/atau sertifikasi. Selama tahun by participating in training and/or certification. During
2025, Anggota Komite Audit mengikuti pelatihan dan/ 2025, Audit Committee members participated in the
atau sertifikasi sebagai berikut: following training and/or certification:
Peserta Penyelenggara Subjek Tanggal
Participants Organizer Subject Date
Indra Safitri Lembaga Alternatif Penyelesaian Aspek Hukum Transaksi Karbon Trading dan 19 Juni 2025
Sengketa Sektor Jasa Keuangan Alternatif Penyelesaian Sengketa di Sektor Jasa June 19, 2025
(LAPS-SJK) Keuangan
Alternative Institution for Dispute Legal Aspects of Carbon Trading Transactions
Resolution in the Financial Services and Alternative Dispute Resolution in the Financial
Sector (LAPS-SJK) Services Sector
Inti Pesan Pariwara Komisaris Profesional 11 Juni 2025
The Core Message of the Professional Commissioner June 11, 2025
Advertisement
Indika Group Manajemen Risiko Hukum 5 Oktober 2025
Legal Risk Management October 5, 2025
The Indonesia Capital Market Pelatihan Hukum Pertambangan dan Pasar Modal 27 - 29 October 2025
Institute (TICMI)
Mining Law and Capital Market Training October 27-29, 2025
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INDEPENDENSI KOMITE AUDIT AUDIT COMMITTEE INDEPENDENCE
Dalam rangka menjaga integritas, Komite Audit telah To maintain integrity, the Audit Committee has met the
memenuhi persyaratan independensi sesuai yang independence requirements as stipulated in POJK No. 55/
ditentukan dalam POJK No. 55/POJK.04/2015 tanggal 23 POJK.04/2015 dated December 23, 2015, concerning the
Desember 2015 tentang Pembentukan dan Pedoman Establishment and Implementation Guidelines for Audit
Pelaksanaan Komite Audit. Seluruh anggota Komite Committees. All members of the Audit Committee are
Audit merupakan pihak independen yang tidak memiliki independent parties who have no financial, management,
hubungan keuangan, kepengurusan, kepemilikan saham share ownership, or family relationships with members of
dan/atau hubungan keluarga dengan anggota Dewan the Board of Commissioners, members of the Board of
Komisaris, anggota Direksi dan/atau Pemegang Saham Directors, and/or Controlling Shareholders, or any business
Pengendali atau hubungan usaha dengan Perseroan relationship with the Company that could affect their
yang dapat memengaruhi kemampuannya untuk ability to act independently. Throughout 2025, the Audit
bertindak independen. Selama tahun 2025, Komite Audit Committee acted independently in properly carrying out
telah bertindak secara independen dalam melaksanakan its duties and responsibilities.
tugas dan tanggung jawabnya dengan baik.
PEDOMAN KERJA WORK GUIDELINES
Dalam pelaksanaan tugas dan tanggung jawabnya, In carrying out its duties and responsibilities, the Audit
Komite Audit mengacu pada Pedoman Kerja untuk Komite Committee refers to the Charter for Committees of the
Dewan Komisaris yang dimuat di dalam Board Manual Board of Commissioners contained in the Board Manual
and Supporting Organs versi 4.2 dan disahkan oleh and Supporting Organs version 4.2. The Charter covers
Presiden Komisaris Perseroan. Pedoman Kerja tersebut authority, duties and responsibilities, membership,
mencakup Wewenang, Kewajiban dan Tanggung Jawab, committee meetings, and term of office.
Keanggotaan, Rapat Komite, dan masa jabatan.
URAIAN TUGAS DAN TANGGUNG JAWAB DESCRIPTION OF THE AUDIT
UTAMA KOMITE AUDIT COMMITTEE’S MAIN DUTIES AND
RESPONSIBILITIES
1. Mereviu informasi keuangan yang akan diterbitkan 1. Review the financial information to be published by
Perusahaan kepada publik dan/atau pihak otoritas; the Company to the public and/or authorities;
2. Melakukan seleksi, penunjukan dan penghentian 2. Selecting, appointing, and terminating the Head of
Kepala Auditor Internal; Internal Audit;
3. Melakukan evaluasi rencana kerja Auditor Internal 3. Evaluate the Internal Auditor’s work plan and
serta pelaksanaannya untuk menilai efektivitas/ its implementation to assess the effectiveness/
kinerja Auditor Internal; performance of the Internal Auditor;
4. Melakukan koordinasi dengan Komite Manajemen 4. Coordinate with the Risk Management Committee in
Risiko dalam hal pemantauan risiko dan mitigasinya; terms of risk monitoring and mitigation;
5. Memantau pelaksanaan audit oleh Akuntan Publik, 5. Monitor the implementation of audit by Public
melakukan evaluasi kinerja Akuntan Publik dan Accountant, evaluate the performance of Public
memberikan rekomendasi kepada Dewan Komisaris Accountants, and provide recommendations to
untuk penunjukan Kembali atau penggantian Akuntan the Board of Commissioners for reappointment or
Publik; replacement of Public Accountants;
6. Mereviu dan memberikan saran kepada Dewan 6. Review and provide advice to the Board of
Komisaris sehubungan adanya potensi benturan Commissioners regarding potential conflicts of
kepentingan. interest.
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Performance Highlight Management Report Company Profile Management Discussion and Analysis
KOMITE
DEWAN KOMISARIS
Committee of the Board of Commissioners
WEWENANG KOMITE AUDIT AUDIT COMMITTEE AUTHORITIES
Sehubungan dengan pelaksanaan perannya, Komite In carrying out its role, the Audit Committee has the
Audit berwenang untuk: authority to:
1. Mendapatkan akses yang tidak terbatas atas 1. Obtain unrestricted access to information about the
informasi tentang karyawan, dana, aset, serta sumber Company’s employees, funds, assets, and resources,
daya Perusahaan;
2. Melakukan komunikasi langsung dengan karyawan 2. Direct communication with employees, including the
termasuk Direksi dan pihak yang menjalankan fungsi Board of Directors and those who perform internal
audit internal, manajemen risiko, dan Akuntan Publik; audit, risk management, and Public Accountant
functions;
3. Meminta bantuan tenaga ahli/konsultan dengan 3. Request the assistance of experts/ consultants with
persetujuan tertulis Dewan Komisaris. the written approval of the Board of Commissioners.
RAPAT KOMITE AUDIT AUDIT COMMITTEE MEETINGS
Ketentuan rapat Komite Audit tercantum dalam Piagam The Audit Committee’s meeting requirements are stipulated
Komite Audit, yaitu sekurang-kurangnya sekali dalam tiga in the Audit Committee Charter, which is at least once every
bulan. Komite dapat mengundang pihak-pihak terkait three months. The Committee may invite relevant parties
untuk menghadiri rapat. Selama tahun 2025, Komite Audit to attend the meetings. During 2025, the Audit Committee
melaksanakan 10 (sepuluh) kali rapat menggunakan held 10 (ten) meetings using the Zoom application. The
aplikasi Zoom. Dalam rapat-rapat tersebut tergantung Audit Committee invited representatives from the Finance
dari topiknya, Komite Audit mengundang Divisi Keuangan, Division, Internal Auditor, External Auditor, and Legal Division
Auditor Internal, Auditor Eksternal, dan Divisi Legal. to these meetings, depending on the topic.
Kehadiran anggota-anggota Komite Audit dalam rapat The attendance of the Audit Committee members at the
adalah sebagai berikut: meeting was as follows:
Nama Jumlah Kehadiran Frekuensi Kehadiran (%)
Name Number of Attendance Frequency of Attendance (%)
Kanaka Puradiredja 8 100
Anton Setianto 8 100
Indra Safitri 8 100
PELAKSANAAN KEGIATAN KOMITE AUDIT IMPLEMENTATION OF AUDIT COMMITTEE
PADA TAHUN 2025 ACTIVITIES IN 2025
Selama tahun 2025, Komite Audit melaksanakan tugas Throughout 2025, the Audit Committee carried out
dan tanggung jawabnya sesuai dengan Program Kerja its duties and responsibilities in accordance with the
Komite tahun 2025 sebagai berikut: Committee’s 2025 Work Program, as follows:
1. Mereviu informasi keuangan baik kuartalan maupun 1. Reviewed quarterly and annual financial information
tahunan dan meminta informasi yang diperlukan and request necessary information from the Board
dari Direksi dan Akuntan Publik tentang berbagai isu of Directors and the Public Accountant on various
akuntansi, keuangan, dan auditing; accounting, financial, and auditing issues;
2. Memantau kepatuhan atas peraturan perundang- 2. Monitored compliance with Capital Market, Mining,
undangan Pasar Modal, Pertambangan, dan peraturan and other relevant laws and regulations;
perundang-undangan lainnya yang relevan;
3. Mengevaluasi pelaksanaan rencana kerja Auditor 3. Evaluated the implementation of the Internal Auditor’s
Internal tahun 2025 dan menilai efektivitas pekerjaan 2025 work plan and assess the effectiveness of the
Auditor Internal serta mengevaluasi rencana kerja Internal Auditor’s work, as well as evaluate the Internal
Auditor Internal untuk tahun 2026; Auditor’s work plan for 2026;
4. Memperoleh informasi tentang manajemen risiko dan 4. Obtained information on risk management and its
mitigasinya; mitigation;
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5. Mengevaluasi kinerja Akuntan Publik atas audit 5. Evaluated the Public Accountant’s performance in the
laporan keuangan konsolidasian tahun 2025 dan audit of the 2025 consolidated financial statements
memberikan rekomendasi kepada Dewan Komisaris and provide recommendations to the Board of
untuk penunjukan Akuntan Publik untuk audit atas Commissioners regarding the appointment of a Public
laporan keuangan konsolidasian tahun 2026; Accountant to audit the 2026 consolidated financial
statements;
6. Menyampaikan laporan tertulis kepada Dewan 6. Submitted a written report to the Board of
Komisaris; Commissioners;
7. Menyusun rencana kerja Komite Audit tahun 2026; 7. Prepared the Audit Committee’s work plan for 2026;
8. Mereviu piagam Komite Audit. 8. Reviewed the Audit Committee charter.
EVALUASI DAN PENILAIAN KINERJA AUDIT COMMITTEE PERFORMANCE
KOMITE AUDIT EVALUATION AND ASSESSMENT
Komite Audit melakukan evaluasi dan penilaian The Audit Committee conducts an evaluation and
kinerjanya sekurang-kurangnya setahun sekali, termasuk assessment of its performance at least annually,
kinerja anggota individu maupun efektivitas dari Komite including the performance of individual members and
Audit secara keseluruhan. Evaluasi dan penilaian kinerja the effectiveness of the Audit Committee as a whole.
dilakukan dengan mengevaluasi pencapaian dari tugas- Performance evaluation and assessment are conducted
tugas sebagaimana disebutkan dalam panduan kerja by assessing the achievement of the tasks as outlined in
dan hasil evaluasi harus dilaporkan kepada Dewan the work guidelines, and the results of the evaluation must
Komisaris. Pada tahun 2025, telah dilakukan penilaian be reported to the Board of Commissioners. In 2025, the
atas kinerja Komite Audit yang dilakukan oleh Dewan Board of Commissioners conducted an assessment of the
Komisaris, dan menilai Komite Audit telah melaksanakan Audit Committee’s performance, which deemed the Audit
tugas dengan baik. Committee to have performed its duties effectively.
KOMITE NOMINASI DAN REMUNERASI
Nomination and Remuneration Committee
Komite Nominasi dan Remunerasi dibentuk berdasarkan The Nomination and Remuneration Committee was
Surat Keputusan Dewan Komisaris No. 034/BRBOC/II/17 established based on Board of Commissioners Decree No.
tanggal 7 Februari 2017. Komite Nominasi dan Remunerasi 034/BRBOC/II/17 dated February 7, 2017. The Nomination
memberikan opini independen dalam rangka and Remuneration Committee provides an independent
memastikan proses nominasi dan remunerasi anggota opinion to ensure that the nomination and remuneration
Dewan Komisaris dan Direksi Perseroan berjalan sesuai process for members of the Company’s Board of
dengan asas GCG. Commissioners and Board of Directors is carried out in
accordance with GCG principles.
MASA JABATAN DAN KEANGGOTAAN TERM OF OFFICE AND MEMBERSHIP OF
KOMITE NOMINASI DAN REMUNERASI THE NOMINATION AND REMUNERATION
COMMITTEE
Masa jabatan anggota Komite Nominasi dan Remunerasi The term of office of members of the Nomination and
tidak dapat melebihi masa tugas Dewan Komisaris dan Remuneration Committee may not exceed the term
dapat ditunjuk kembali. Keanggotaan Komite Nominasi of office of the Board of Commissioners and may be
dan Remunerasi adalah sebagai berikut: reappointed. The membership of the Nomination and
Remuneration Committee is as follows:
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlight Management Report Company Profile Management Discussion and Analysis
KOMITE
DEWAN KOMISARIS
Committee of the Board of Commissioners
1. Anggota Komite Nominasi dan Remunerasi ditunjuk 1. Members of the Nomination and Remuneration
dan diberhentikan oleh Dewan Komisaris berdasarkan Committee are appointed and dismissed by the
keputusan rapat Dewan Komisaris. Keputusan atas Board of Commissioners based on a resolution of a
pengangkatan dan pemberhentian anggota Komite Board of Commissioners meeting. Decisions regarding
Nominasi dan Remunerasi harus didokumentasikan; the appointment and dismissal of members of the
Nomination and Remuneration Committee must be
documented;
2. Anggota Komite Nominasi dan Remunerasi sekurang- 2. The Nomination and Remuneration Committee must
kurangnya terdiri dari 3 (tiga) orang atau dalam jumlah consist of at least 3 (three) members or an ideal
ideal sebagaimana ditentukan oleh Dewan Komisaris; number as determined by the Board of Commissioners;
3. Komite Nominasi dan Remunerasi diketuai oleh 3. The Nomination and Remuneration Committee is
Komisaris Independen, yang sekaligus juga menjadi chaired by an Independent Commissioner, who
anggota Komite Nominasi dan Remunerasi; also serves as a member of the Nomination and
Remuneration Committee;
4. Anggota komite dapat berasal dari: 4. Committee members may be:
a. Anggota Dewan Komisaris. a. Members of the Board of Commissioners.
a. Pihak yang berasal dari luar Perseroan. b. Parties from outside the Company.
b. Pihak yang menduduki jabatan manajerial di c. Parties holding managerial positions under the
bawah Direksi yang membidangi SDM. Board of Directors in charge of HR.
5. Anggota komite yang berasal dari luar Perseroan 5. Committee members from outside the Company
wajib memenuhi syarat berikut: must meet the following requirements:
a. Tidak mempunyai hubungan afiliasi dengan a. Not affiliated with the Company, members of
Perseroan, anggota Direksi, anggota Dewan the Board of Directors, members of the Board
Komisaris atau pemegang saham utama of Commissioners, or the Company’s major
Perseroan; shareholders;
b. Memiliki pengalaman terkait remunerasi dan/ b. Have experience related to remuneration and/or
atau nominasi; nominations;
c. Tidak merangkap jabatan sebagai anggota c. Do not hold concurrent positions as members of
komite lainnya di Perseroan. other committees in the Company.
6. Penggantian anggota Komite Nominasi dan 6. Replacement of members of the Nomination and
Remunerasi yang bukan berasal dari Dewan Komisaris Remuneration Committee who are not members
dilakukan paling lambat 60 (enam puluh) hari sejak of the Board of Commissioners shall be made no
anggota Komite Nominasi dan Remunerasi dimaksud later than 60 (sixty) days after the Nomination and
tidak dapat lagi melaksanakan fungsinya. Remuneration Committee member is no longer able
to perform his or her functions.
7. Anggota Direksi Perusahaan tidak dapat menjadi 7. Members of the Company’s Board of Directors
anggota Komite Nominasi dan Remunerasi. cannot serve as members of the Nomination and
Remuneration Committee.
8. Anggota Komite Nominasi dan Remunerasi (jika 8. Members of the Nomination and Remuneration
memungkinkan) harus: Committee (if applicable) must:
a. Memiliki pengetahuan yang memadai mengenai a. Have adequate knowledge of the Company’s
bisnis dan struktur organisasi Perusahaan; business and organizational structure;
b. Dapat mendemonstrasikan pengetahuan terkait b. Be able to demonstrate relevant knowledge at the
pada level manajemen senior mengenai tujuantujuan senior management level regarding the objectives
dan praktik-praktik terkait di industri/pasar; and practices in the industry/market;
c. Memiliki pemahaman yang memadai mengenai c. Have an adequate understanding of the laws and
hukum dan ketentuan terkait keterbukaan dalam regulations related to transparency in relation
kaitannya dengan remunerasi anggota Dewan to the remuneration of members of the Board of
Komisaris dan Direksi; Commissioners and Board of Directors;
d. Memiliki pemahaman yang memadai mengenai d. Have an adequate understanding of matters
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hal-hal terkait tata kelola perusahaan khususnya related to corporate governance, particularly
yang terkait dengan tanggung jawab Dewan those related to the responsibilities of the Board of
Komisaris dan Direksi. Commissioners and Board of Directors.
9. Sekretaris Komite adalah Head of HR Department 9. The Committee Secretary is the Head of the Company’s
Perseroan, dan akan tetap bertugas selama masih HR Department, and will remain in office as long as he
memegang jabatan tersebut. holds that position.
KOMPOSISI KOMITE NOMINASI DAN COMPOSITION OF THE NOMINATION AND
REMUNERASI REMUNERATION COMMITTEE
Komposisi keanggotaan Komite Nominasi dan Remunerasi The membership composition of the Nomination and
ditinjau secara berkala dan disesuaikan dengan Remuneration Committee is periodically reviewed and
ketentuan yang berlaku. Hingga 31 Desember 2025, adjusted in accordance with applicable regulations. Until
Komite Nominasi dan Remunerasi dikepalai oleh 1 (satu) December 31, 2025, the Nomination and Remuneration
orang Ketua yang juga menjabat sebagai Komisaris Committee was headed by one Chairman who also served
Independen Perseroan dan 2 (dua) orang anggota, yang as an Independent Commissioner of the Company, and
terdiri 1 (satu) orang Komisaris dan 1 (satu) orang pihak two members, consisting of one Commissioner and one
independen. independent party.
Nama Jabatan Jabatan di Perseroan Masa Jabatan
Name Position Position in the Company Term of Office
Y.A. Didik Cahyanto Ketua Komisaris Independen 2022 – sekarang
Chairman Independent Commissioner 2022 – present
Adhika Andrayudha Bakrie Anggota Komisaris Independen 2022 – sekarang
Member Independent Commissioner 2022 – present
Lufti Julian Anggota Group Head of HC & GA 2025 – sekarang
Member 2025 – present
Y.A. Didik Cahyanto - Ketua Komite Nominasi dan Y.A. Didik Cahyanto - Chairman of the Nomination and
Remunerasi Remuneration Committee
Profil beliau telah tersajikan dalam Laporan Tahunan ini, His profile is presented in this Annual Report, in the Profile
di bab Profil khususnya sub bab Komisaris Independen. chapter, specifically the Independent Commissioner
Beliau diangkat kembali berdasarkan Keputusan Sirkular sub-chapter. He was reappointed based on the
di Luar Rapat Dewan Komisaris pada tanggal 2 September Circular Resolutions In Lieu of a Meeting of the Board of
2025. Commissioners dated September 2, 2025.
Adhika Andrayudha Bakrie - Anggota Komite Nominasi Adhika Andrayudha Bakrie - Member of the Nomination
dan Remunerasi and Remuneration Committee
Profil beliau telah tersajikan dalam Laporan Tahunan ini, di His profile is presented in this Annual Report, in the Profile
bab Profil khususnya sub bab Komisaris. Beliau diangkat chapter, specifically the Commissioner sub-chapter. He
kembali berdasarkan Keputusan Sirkular di Luar Rapat was reappointed based on the Circular Resolutions In
Dewan Komisaris pada tanggal 2 September 2025. Lieu of a Meeting of the Board of Commissioners dated
September 2, 2025.
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Performance Highlight Management Report Company Profile Management Discussion and Analysis
KOMITE
DEWAN KOMISARIS
Committee of the Board of Commissioners
Lufti Domisili Domicile
Jakarta
Julian
Anggota Komite Nominasi
Usia Age
57 tahun | years old
dan Remunerasi
Member of the Nomination
and Remuneration Committee
Kewarganegaraan
Nationality
Indonesia | Indonesian
Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau diangkat kembali berdasarkan Keputusan Sirkular di Luar Rapat Dewan Komisaris pada tanggal 2 September 2025.
He was reappointed based on the Circular Resolutions In Lieu of a Meeting of the Board of Commissioners as of September 2, 2025.
Riwayat Pendidikan Educational Background
Beliau meraih gelar Sarjana Akuntansi Fakultas Ekonomi, Universitas Indonesia (1988-1993), Magister Manajemen Universitas Indonesia (1996), CAAE
Université de Montpélier II, Perancis (1997), dan PhD dalam Krimonologi Keuangan, Accounting Research Institute Universiti Teknologi MARA Shah Alam,
Malaysia (2018-2022).
He earned his Bachelor of Accounting degree from the Faculty of Economics, University of Indonesia (1988-1993), Master of Management, University of
Indonesia (1996), CAAE Université de Montpélier II, France (1997), and PhD in Financial Criminology, Accounting Research Institute Universiti Teknologi
MARA Shah Alam, Malaysia (2018-2022).
Sertifikasi Certification
Beliau memiliki sejumlah sertifikasi profesi dari:
- Certified Forensic Auditor (CFrA) yang dikeluarkan oleh Lembaga Sertifikasi Profesi Auditor Forensik (LSPAF), Indonesia, (2024)
- Certification in Audit Committee Practices (CACP) yang dikeluarkan oleh Ikatan Komite Audit Indonesia (IKAI), Indonesia, (2023)
- Indonesian Internal Audit Practitioner (IIAP) yang dikeluarkan oleh The Institute of Internal Auditors, Indonesia (2022)
- Chartered Accountant (CA) yang dikeluarkan oleh Ikatan Akuntan Indonesia, International Federation of Accountants (IFAC) (2014)
- Certified Internal Auditor (CIA) yang dikeluarkan oleh The Institute of Internal Auditors, Amerika Serikat (2002)
- Qualified Internal Auditor (QIA) yang dikeluarkan oleh Dewan Sertifikasi Nasional Qualified Internal Auditor, Yayasan Pendidikan Internal Audit, Indonesia
(2001)
He holds several professional certifications:
- Certified Forensic Auditor (CFrA) issued by the Forensic Auditor Professional Certification Institute (LSPAF), Indonesia (2024)
- Certification in Audit Committee Practices (CACP) issued by the Indonesian Audit Committee Association (IKAI), Indonesia (2023)
- Indonesian Internal Audit Practitioner (IIAP) issued by the Institute of Internal Auditors, Indonesia (2022)
- Chartered Accountant (CA) issued by the Indonesian Institute of Accountants, International Federation of Accountants (IFAC) (2014)
- Certified Internal Auditor (CIA) issued by the Institute of Internal Auditors, United States (2002)
- Qualified Internal Auditor (QIA) issued by the National Certification Board for Qualified Internal Auditors, Internal Audit Education Foundation,
Indonesia (2001)
Riwayat Pekerjaan Work Experience
Beliau sebelumnya menjabat sebagai Kepala Unit Audit Internal PT Bumi Resources Tbk (2008–2025), Kepala Fungsi Internal Audit di Grup Global
Mediacom (sebelumnya Grup Bimantara) (1994-2008), Konsultan dan Auditor di Lembaga Management Fakultas Ekonomi Universitas Indonesia (1993-
1994), dan Auditor Kantor Akuntan Publik Drs. Santoso Harsokusumo, bagian dari Ernst & Young International (1992–1993).
He previously served as Head of Internal Audit Unit of PT Bumi Resources Tbk (2008–2025), Head of Internal Audit Function at Global Mediacom Group
(formerly Bimantara Group) (1994–2008), Consultant and Auditor at Management Institute of Faculty of Economics, University of Indonesia (1993–1994),
and Auditor of Public Accounting Firm Drs. Santoso Harsokusumo, part of Ernst & Young International (1992–1993).
Rangkap Jabatan Concurrent Position
Tidak ada
None
Pelatihan Selama Tahun 2025
Training During 2025
Peserta Penyelenggara Subjek Tanggal
Participants Organizer Subject Date
Lufti Julian PT Bakrie & Brothers Tbk Bakrie Group Human Capital Conference 2025 5-7 November 2025
November 5-7, 2025
PwC Indonesia HC Workshop - Strategy, Roadmap and Framework 29-31 Juli 2025
July 29-31, 2025
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INDEPENDENSI KOMITE NOMINASI DAN INDEPENDENCE OF THE NOMINATION AND
REMUNERASI REMUNERATION COMMITTEE
Dalam rangka menjaga integritas, Komite Nominasi dan To maintain integrity, the Nomination and Remuneration
Remunerasi telah memenuhi persyaratan independensi Committee has met the independence criteria as
sesuai dengan ketentuan dalam POJK No. 34/ stipulated in POJK No. 34/POJK.04/2014 dated December
POJK.04/2014 tanggal 8 Desember 2014 tentang Komite 8, 2014, concerning the Nomination and Remuneration
Nominasi dan Remunerasi Emiten atau Perusahaan Publik. Committee of Issuers or Public Companies. The Nomination
Komite Nominasi dan Remunerasi telah bertindak secara and Remuneration Committee has acted independently
independen dalam melaksanakan tugas dan tanggung in carrying out its duties and responsibilities throughout
jawabnya selama 2025. 2025.
PEDOMAN KOMITE NOMINASI DAN NOMINATION AND REMUNERATION
REMUNERASI COMMITTEE GUIDELINES
Dalam rangka meningkatkan kualitas penerapan To improve the quality of implementation of its duties
tugas dan tanggung jawab, Perseroan memberlakukan and responsibilities, the Company has implemented Work
Pedoman Kerja untuk Komite Dewan Komisaris yang Guidelines for the Board of Commissioners Committees,
dimuat di dalam Board Manual and Supporting Organs which are contained in the Board Manual and Supporting
versi 4.2 dan disahkan oleh Presiden Komisaris Perseroan. Organs version 4.2 and approved by the Company’s
Pedoman Kerja tersebut mencakup Wewenang, Kewajiban President Commissioner. These Work Guidelines cover
dan Tanggung Jawab, Keanggotaan, Rapat Komite, dan Authorities, Obligations and Responsibilities, Membership,
masa jabatan. Committee Meetings, and Term of Office.
URAIAN TUGAS DAN TANGGUNG JAWAB DESCRIPTION OF DUTIES AND
RESPONSIBILITIES
Komite Nominasi dan Remunerasi memiliki tugas dan The Nomination and Remuneration Committee has the
tanggung jawab sebagai berikut: following duties and responsibilities:
1. Terkait Remunerasi 1. Related to Remuneration
a. Memberikan rekomendasi kepada Dewan a. Provide recommendations to the Board of
Komisaris mengenai struktur, kebijakan, dan Commissioners regarding the structure, policy,
besaran remunerasi dari anggota Direksi and amount of remuneration of members of the
dan Dewan Komisaris. Rekomendasi harus Board of Directors and Board of Commissioners.
mempertimbangkan hal berikut: Recommendations should consider the following:
i. Remunerasi yang berlaku untuk industri sejenis; i. Remuneration applicable to similar industries;
ii. Tugas, tanggung jawab, dan wewenang dari ii. Duties, responsibilities, and authorities
Direksi dan/atau Dewan Komisaris terkait of the Board of Directors and/or Board of
kinerja Perseroan; Commissioners related to the Company’s
performance;
iii. Target kinerja atau kinerja masing-masing iii. Performance targets or performance of each
anggota Direksi dan/atau anggota Dewan member of the Board of Directors and/or
Komisaris; member of the Board of Commissioners;
iv. Keseimbangan tunjangan yang bersifat tetap iv. Balance of fixed and variable allowances; and
dan bersifat variabel; dan
v. Mengkaji dan membuat rekomendasi v. Review and make recommendations regarding
mengenai remunerasi yang diterima Direksi the remuneration received by the Board of
termasuk gaji pokok, fasilitas, bonus atau Directors including base salary, facilities,
pembayaran terkait kinerja, dan perencanaan bonuses or performance-related payments,
pensiun, sesuai dengan wewenang yang and retirement planning, in accordance
didelegasikan oleh Dewan Komisaris. with the authority delegated by the Board of
Commissioners.
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KOMITE
DEWAN KOMISARIS
Committee of the Board of Commissioners
b. Mengkaji dan merumuskan remunerasi Dewan b. Review and formulate the remuneration of the
Komisaris di mana Komisaris tidak memiliki hak Board of Commissioners whereby Commissioners
atas fasilitas dan bonus atau pembayaran terkait have no entitlement to perquisites and bonuses
kinerja, serta mereka tidak menerima manfaat or performance-related payments, and they do
pensiun, kecuali dinyatakan lain oleh peraturan not receive retirement benefits, unless otherwise
perundang-undangan terkait: stated by the laws and regulations related to:
i. Melakukan studi eksternal dengan tujuan untuk i. Conduct an external study with the aim
mengetahui posisi pasar dan daya saing di to determine the market position and
antara anggota dewan di industri yang sejenis competitiveness among board members in
(competitiveness); similar industries (competitiveness);
ii. Memastikan bahwa remunerasi anggota ii. Ensure that the remuneration of members of
Dewan Komisaris dan Direksi telah sesuai the Board of Commissioners and the Board of
dengan dasar-dasar praktik terbaik; dan Directors is in accordance with best practice
fundamentals; and
iii. Evaluasi atas struktur, kebijakan, dan jumlah iii. Evaluation of the structure, policy and amount
remunerasi dari Dewan Komisaris dan Direksi of remuneration of the Board of Commissioners
harus dilakukan paling kurang 1 (satu) kali and Board of Directors must be carried out at
dalam setahun. least 1 (one) time a year.
2. Terkait Nominasi: 2. Related to Nomination:
a. Menyiapkan kriteria seleksi dan kebijakan nominasi a. Prepare formal and transparent selection criteria
yang formal dan transparan bagi anggota Dewan and nomination policies for members of the
Komisaris dan Direksi sesuai dengan kebutuhan Board of Commissioners and Board of Directors in
Perseroan; accordance with the needs of the Company;
b. Memberikan rekomendasi dalam hal jumlah dan b. Provide recommendations on the adequate
komposisi anggota Dewan Komisaris dan Direksi number and composition of members of the Board
yang memadai; of Commissioners and Board of Directors;
c. Memberikan rekomendasi kepada Dewan c. Provide recommendations to the Board of
Komisaris mengenai pergantian dan penunjukan Commissioners regarding the replacement and
anggota Direksi dan/atau anggota Dewan appointment of members of the Board of Directors
Komisaris kepada Dewan Komisaris untuk and/or members of the Board of Commissioners to the
disampaikan kepada RUPS; Board of Commissioners to be submitted to the GMS;
d. Merumuskan rencana untuk identifikasi, penilaian d. Formulate a plan for the identification, assessment
dan peningkatan kompetensi Direksi; and improvement of Directors’ competencies;
e. Merumuskan rencana suksesi bagi Dewan e. Formulate a succession plan for the Board of
Komisaris dan Direksi dan mengkaji rencana Commissioners and Board of Directors and review
tersebut secara berkala; the plan periodically;
f. Merumuskan sistem evaluasi (yang terdiri f. Formulate an evaluation system (consisting of
dari evaluasi kinerja individu dan keseluruhan individual and overall performance evaluation
berdasarkan target dan kriteria) untuk Dewan based on targets and criteria) for the Board of
Komisaris, dan Direksi; Commissioners, and Board of Directors;
g. Bertindak sebagai fasilitator dalam proses g. Act as a facilitator in the annual performance
evaluasi kinerja tahunan; evaluation process;
h. Membuat suatu paparan/ulasan mengenai h. Prepare a presentation/review of the performance
gambaran kinerja Dewan Komisaris dan Direksi of the Board of Commissioners and Board of
selama tahun berjalan, untuk disampaikan Directors during the year, to be presented to
kepada para pemangku kepentingan; dan stakeholders; and
i. Memastikan bahwa telah terdapat program i. Ensure that there is an adequate orientation and
orientasi dan induksi yang memadai bagi induction program for new Commissioners and
Komisaris dan Direksi baru, serta mengkaji Directors, and review the effectiveness of the
efektivitas program tersebut. program.
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RAPAT KOMITE NOMINASI DAN NOMINATION AND REMUNERATION
REMUNERASI COMMITTEE MEETINGS
Sepanjang tahun 2025, Perseroan telah melaksanakan Throughout 2025, the Company held 3 (three) Nomination
3 (tiga) kali rapat Komite Nominasi dan Remunerasi. and Remuneration Committee meetings. The attendance
Adapun kehadiran para anggota Komite Nominasi dan of the Nomination and Remuneration Committee
Remunerasi adalah sebagai berikut: members is as follows:
Nama Jumlah Rapat Jumlah Kehadiran Frekuensi Kehadiran (%)
Name Number of Meetings Number of Attendance Frequency of Attendance (%)
Y.A. Didik Cahyanto 3 (tiga) 3 (tiga) 100%
3 (three) 3 (three)
Adhika Andrayudha Bakrie 3 (tiga) 2 (dua) 67%
3 (three) 2 (two)
Lufti Julian 3 (tiga) 3 (tiga) 100%
3 (three) 3 (three)
PELAKSANAAN KEGIATAN KOMITE IMPLEMENTATION OF THE NOMINATION
NOMINASI DAN REMUNERASI PADA AND REMUNERATION COMMITTEE’S
TAHUN 2025 ACTIVITIES IN 2025
Selama tahun 2025, Komite Nominasi dan Remunerasi Throughout 2025, the Nomination and Remuneration
telah melaksanakan tugas dan tanggung jawabnya Committee carried out its duties and responsibilities in
sesuai dengan Program Kerja Komite 2025 dan Pedoman accordance with the 2025 Committee Work Program and
Kerja Komite, dengan rincian pelaksanaan tugas sebagai the Committee Work Guidelines, with the following details:
berikut:
1. Melakukan reviu remunerasi Direksi dan Dewan 1. Reviewed the remuneration of the Board of Directors
Komisaris; and the Board of Commissioners;
2. Membahas kebijakan bonus untuk Direksi dan Dewan 2. Discussed bonus policies for the Board of Directors and
Komisaris; dan the Board of Commissioners; and
3. Memberikan rekomendasi terkait remunerasi Direksi 3. Gave recommendations regarding the remuneration
dan Dewan Komisaris of the Board of Directors and the Board of
Commissioners.
EVALUASI DAN PENILAIAN KINERJA NOMINATION AND REMUNERATION
KOMITE NOMINASI DAN REMUNERASI COMMITTEE’S PERFORMANCE
EVALUATION AND ASSESSMENT
Komite Nominasi dan Remunerasi melakukan evaluasi The Nomination and Remuneration Committee conducts
dan penilaian kinerjanya secara berkala, paling sedikit periodic evaluations and assessments of its performance,
setahun sekali, termasuk kinerja anggota individu at least annually, including the performance of individual
maupun efektivitas dari Komite Nominasi dan Remunerasi members and the effectiveness of the Nomination and
secara keseluruhan. Evaluasi dan penilaian kinerja dapat Remuneration Committee as a whole. Performance
dilakukan dengan mengevaluasi pencapaian dari tugas- evaluations and assessments can be conducted by
tugas sebagaimana disebutkan dalam piagam. Lebih evaluating the achievement of the tasks as stated in the
lanjut lagi, hasil evaluasi harus dilaporkan kepada Dewan charter. Furthermore, the results of the evaluations must
Komisaris. Pada tahun 2025, telah dilakukan penilaian atas be reported to the Board of Commissioners. In 2025, the
kinerja Komite Nominasi dan Remunerasi yang dilakukan Board of Commissioners conducted an assessment of
oleh Dewan Komisaris, dan menilai Komite Nominasi dan the performance of the Nomination and Remuneration
Remunerasi telah melaksanakan tugas dengan baik. Committee, and assessed that the Nomination and
Remuneration Committee had performed its duties
effectively.
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KOMITE
DEWAN KOMISARIS
Committee of the Board of Commissioners
KEBIJAKAN SUKSESI DIREKSI UNTUK BOARD OF DIRECTORS’ SUCCESSION
PERSONEL MANAJEMEN UTAMA DAN POLICY FOR KEY MANAGEMENT PERSONNEL
DIREKSI AND THE BOARD OF DIRECTORS
Perseroan telah mengembangkan rencana suksesi The Company has developed a comprehensive succession
komprehensif untuk memastikan bahwa apabila terdapat plan to ensure that when vacancies arise among key
posisi kosong pada personel manajemen kunci dan di management personnel and above (including the Board
atasnya (termasuk Direksi dan Presiden Direktur), terdapat of Directors and the President Director), candidates with
kandidat berdasarkan talent-pool management dengan the appropriate qualifications, skills, and experience are
kualifikasi yang sesuai, keterampilan dan pengalaman available from the talent pool management. With regard
untuk mengisinya. Berkenaan dengan Direksi dan Presiden to the Board of Directors and the President Director, the
Direktur, Komite Nominasi dan Remunerasi bertanggung Nomination and Remuneration Committee is responsible
jawab untuk mengidentifikasi dan merekomendasikan for identifying and recommending suitable candidates
kandidat yang sesuai dan menentukan kriteria untuk and determining the criteria for their selection. However,
pemilihan mereka, tetapi keputusan tentang penunjukan the decision regarding the appointment of a Director rests
seorang Direktur terletak pada RUPST. with the AGMS.
Divisi SDM berperan penting dalam proses ini dengan The Human Resources Division plays a crucial role in this
memetakan bakat dengan potensi kepemimpinan di process by identifying talent with leadership potential
seluruh organisasi, dan memastikan bahwa mereka across the organization and ensuring that they have
memiliki akses ke program pengembangan dan/atau access to integrated development and/or acceleration
akselerasi terintegrasi melalui tugas dan rotasi serta programs through assignments and rotations, as well as
pelatihan, pembinaan, dan pendampingan. training, coaching, and mentoring.
KOMITE MANAJEMEN RISIKO
Risk Management Committee
Dewan Komisaris memiliki Komite Manajemen Risiko yang The Board of Commissioners has a Risk Management
dibentuk berdasarkan Surat Keputusan Dewan Komisaris Committee established based on Board of Commissioners
No.188/BR-BOC/III/07. Komite Manajemen Risiko Decree No. 188/BR-BOC/III/07. The Risk Management
memberikan rekomendasi kepada Dewan Komisaris Committee provides recommendations to the Board
dalam bidang manajemen risiko untuk memastikan of Commissioners on risk management to ensure the
keberadaan dan efektivitas sistem Manajemen Risiko existence and effectiveness of the Company’s Corporate
Korporat di Perseroan. Risk Management system.
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KOMPOSISI KOMITE MANAJEMEN RISIKO COMPOSITION OF THE RISK
MANAGEMENT COMMITTEE
Komposisi keanggotaan Komite Manajemen Risiko ditinjau The membership composition of the Risk Management
secara berkala dan disesuaikan dengan ketentuan Committee is periodically reviewed and adjusted to
yang berlaku. Hingga 31 Desember 2025, berdasarkan comply with applicable regulations. Until December
Surat Keputusan Dewan Komisaris No. 345/BR-BOC/X/21 31, 2025, based on Board of Commissioners Decree
tanggal 26 Oktober 2021 Komite Manajemen Risiko No. 345/BR-BOC/X/21 dated October 26, 2021, the Risk
dikepalai oleh 1 (satu) orang Ketua yang juga menjabat Management Committee was chaired by a Chairman who
sebagai Presiden Komisaris Perseroan dan 1 (satu) orang also served as the Company’s President Commissioner
Komisaris Independen. and one Independent Commissioner.
Nama Jabatan Jabatan di Perseroan
Name Position Position in the Company
Sharif Cicip Sutardjo Ketua Presiden Komisaris
Chairman President Commissioner
Kanaka Puradiredja Anggota Komisaris Independen
Member Independent Commissioner
Myrnie Zachraini Anggota Pihak Independen
Member Independent Party
Sharif Cicip Sutardjo - Ketua Komite Manajemen Risiko Sharif Cicip Sutardjo - Chairman of the Risk Management
Committee
Profil beliau telah tersajikan dalam Laporan Tahunan ini, His profile is presented in this Annual Report, in the
di bab Profil khususnya sub bab Dewan Komisaris. Beliau Profile chapter, specifically the Board of Commissioners
diangkat kembali berdasarkan Keputusan Sirkular di Luar sub-chapter. He was reappointed based on the
Rapat Dewan Komisaris pada tanggal 23 Agustus 2022. Circular Resolutions In Lieu of a Meeting of the Board of
Commissioners dated August 23, 2022.
Kanaka Puradiredja - Anggota Komite Manajemen Kanaka Puradiredja - Member of the Risk Management
Risiko Committee
Profil beliau telah tersajikan dalam Laporan Tahunan ini, His profile is presented in this Annual Report, in the Profile
di bab Profil khususnya sub bab Dewan Komisaris. Beliau chapter, specifically the Board of Commissioners sub-
diangkat kembali berdasarkan Keputusan Sirkular di Luar chapter. He was reappointed based on Circular Resolutions
Rapat Dewan Komisaris pada tanggal 23 Agustus 2022. In Lieu of a Meeting of the Board of Commissioners dated
August 23, 2022.
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KOMITE
DEWAN KOMISARIS
Committee of the Board of Commissioners
Myrnie Domisili Domicile
Jakarta
Zachraini
Anggota Manajemen Risiko
Usia Age
62 tahun | years old
Member of the Risk Management
Committee
Kewarganegaraan
Nationality
Indonesia | Indonesian
Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau diangkat sebagai Anggota Komite Manajemen Risiko berdasarkan Keputusan Sirkular di Luar Rapat Dewan Komisaris pada tanggal 23 Agustus
2022.
She was appointed as a Member of the Risk Management Committee based on the Circular Resolutions In Lieu of a Meeting of the Board of Commissioners
dated August 23, 2022.
Riwayat Pendidikan Educational Background
Beliau meraih gelar Sarjana Akuntansi Fakultas Ekonomi, Universitas Indonesia (1987) dan Magister Fakultas Hukum Universitas Padjadjaran, Bandung (2006).
She holds a Bachelor’s degree in Accounting from the Faculty of Economics, University of Indonesia (1987) and a Master’s degree from the Faculty of Law,
University of Padjadjaran, Bandung (2006).
Sertifikasi Certification
Beliau memiliki sertifikasi profesi sebagai berikut:
- Chartered Accountant (CA) dari Ikatan Akuntan Indonesia;
- Certification in Audit Committee Practices (CACP) dari Ikatan Komite Audit Indonesia;
- Certified Risk Governance Professional (CRGP) dari Lembaga Sertifikasi Profesi Manajemen Risiko.
Selain itu, beliau juga tercatat sebagai Anggota Ikatan Akuntan Indonesia (sejak 1990), Ketua Dewan Pengurus Ikatan Komite Audit Indonesia (2016-
2019), dan Anggota Dewan Sertifikasi Ikatan Komite Audit Indonesia (sejak 2019).
She holds the following professional certifications:
- Chartered Accountant (CA) from the Indonesian Institute of Accountants;
- Certification in Audit Committee Practices (CACP) from the Indonesian Institute of Audit Committees;
- Certified Risk Governance Professional (CRGP) from the Risk Management Professional Certification Institute.
In addition, she is also a Member of the Indonesian Institute of Accountants (since 1990), Chairman of the Board of Directors of the Indonesian Institute
of Audit Committees (2016-2019), and Member of the Certification Board of the Indonesian Institute of Audit Committees (since 2019).
Riwayat Pekerjaan Work Experience
Beliau pernah menjabat sebagai Non-Equity Partner Kantor Akuntan Publik, PricewaterhouseCoopers, Anggota Ikatan Akuntan Publik Indonesia
dan Anggota Ikatan Komite Audit Indonesia. Sebelum menjabat sebagai Anggota Komite Manajemen Risiko, beliau juga pernah menjabat sebagai
Anggota Komite Audit Perseroan (Agustus 2022).
Sebelumnya, beliau pernah menjabat sebagai Anggota Komite Audit PT Profesional Telekomunikasi Indonesia Tbk (Protelindo) (2019-2024), Komisaris
Independen merangkap Ketua Komite Nominasi dan Remunerasi PT Wahana Ottomitra Multiartha Tbk (2010-2025), dan Anggota Komite Audit
Universitas Indonesia (2020-2024).
She previously served as a Non-Equity Partner at the Public Accounting Firm, PricewaterhouseCoopers, a Member of the Indonesian Institute of Certified
Public Accountants, and a Member of the Indonesian Institute of Audit Committees. Prior to serving as a Member of the Risk Management Committee,
he also served as a Member of the Company’s Audit Committee (August 2022).
Previously, she served as a Member of the Audit Committee of PT Profesional Telekomunikasi Indonesia Tbk (Protelindo) (2019-2024), an Independent
Commissioner and Chair of the Nomination and Remuneration Committee of PT Wahana Ottomitra Multiartha Tbk (2010-2025), and a Member of the
Audit Committee of the University of Indonesia (2020-2024).
Rangkap Jabatan Concurrent Position
- Komisaris Independen merangkap Ketua Komite Pemantau Risiko PT Wahana Ottomitra Multiartha Tbk.
- Anggota Dewan Pengawas Koperasi Mitra Dhuafa (Komida) (sejak 2024)
- Anggota Komite Audit PT Medikaloka Hermina Tbk (sejak 2020)
- Anggota Komite Audit PT AirAsia Indonesia Tbk (sejak Juni 2023)
- Independent Commissioner and Chair of the Risk Monitoring Committee of PT Wahana Ottomitra Multiartha Tbk.
- Member of the Supervisory Board of the Mitra Dhuafa Cooperative (Komida) (since 2024)
- Member of the Audit Committee of PT Medikaloka Hermina Tbk (since 2020)
- Member of the Audit Committee of PT AirAsia Indonesia Tbk (since June 2023)
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Pelatihan Selama Tahun 2025
Training During 2025
Peserta Penyelenggara Subjek Tanggal
Participants Organizer Subject Date
Myrnie Zachraini Lembaga Sertifikasi Profesi Manajemen Resiko Determining the Risk Strategy in the 7 Januari 2025
(LSPMR) Challenges of Environmental, Social January 7, 2025
Risk Management Professional Certification and Macro Economic Changes
Institute (LSPMR)
Institut Akuntan Publik Indonesia (IAPI) dan Enhancing the Role of Accountants 24 September 2025
Institute of Singapore Chartered Accountants in Sustainability Reporting and September 24, 2025
Indonesian Institute of Certified Public Assurance : Bridging Experience and
Accountants (IAPI) and Institute of Singapore Standards for the Future
Chartered Accountants
Ikatan Akuntan Indonesia (IAI) Persiapan dan Mitigasi Penyelesaian 13 Oktober 2025
Indonesian Institute of Accountants (IAI) dalam Sengketa Perpajakan October 13, 2025
Preparation and Mitigation of
Settlement in Tax Disputes
Ikatan Akuntan Indonesia (IAI) Perpajakan untuk HRD (Update UU HPP) 19 Oktober 2025
Indonesian Institute of Accountants (IAI) Taxation for HRD (Update of HPP Law) October 19, 2025
PERNYATAAN INDEPENDENSI KOMITE RISK MANAGEMENT COMMITTEE
MANAJEMEN RISIKO INDEPENDENCE STATEMENT
Sepanjang tahun 2025, Komite Manajemen Risiko telah Throughout 2025, the Risk Management Committee
bertindak secara independen dalam melaksanakan acted independently in carrying out its duties and
tugas dan tanggung jawabnya. responsibilities.
URAIAN TUGAS DAN TANGGUNG JAWAB DESCRIPTION OF DUTIES AND
RESPONSIBILITIES
Tugas dan tanggung jawab Komite Manajemen Risiko The duties and responsibilities of the Risk Management
adalah sebagai berikut: Committee are as follows:
1. Memberikan arahan dan rekomendasi atas kebijakan 1. Provide directions and recommendations on the
manajemen risiko Perseroan yang telah ditetapkan company’s risk management policy that has been
oleh Direksi; established by the Board of Directors.
2. Mengkaji dan memastikan bahwa kerangka 2. Review and ensure that the risk management
manajemen risiko sesuai dengan kebutuhan usaha framework is in line with the Company’s business
Perseroan; needs.
3. Memastikan bahwa Presiden Direktur dan Kepala 3. Ensure that the President Director and Head of Risk
Divisi Manajemen Risiko menunjukkan kepemimpinan Management Division demonstrate leadership
dan arahan praktik manajemen risiko dan secara and direction of risk management practices and
proaktif meningkatkan kemampuan manajemen proactively improve the Company’s risk management
risiko Perseroan; capabilities.
4. Memberikan rekomendasi kepada Direksi mengenai 4. Provide recommendations to the Board of Directors
pengelolaan risiko strategis Perseroan; regarding the Company’s strategic risk management.
5. Mengkaji rekomendasi atas Keputusan strategis 5. Review recommendations on the Company’s strategic
Perseroan serta memberikan usulan kepada Direksi decisions and provide suggestions to the Board of
menyangkut risiko-risiko apa saja yang dapat timbul Directors regarding any risks that may arise and
dan memberikan rekomendasi atas batas toleransi provide recommendations on tolerance limits and risk
serta rencana mitigasi risiko untuk masing-masing mitigation plans for each of the Company’s strategic
risiko strategis Perseroan; risk.
6. Mengkaji efektifivitas kinerja dan penerapan 6. Review the effectiveness of the performance and
manajemen risiko Perseroan termasuk profil risiko implementation of the Company’s risk management,
dan memberikan rekomendasi kepada Direksi untuk including the risk profile and provide recommendations
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KOMITE
DEWAN KOMISARIS
Committee of the Board of Commissioners
memastikan bahwa risiko-risiko tersebut masih to the Board of Directors to ensure that the risks are
berada dalam batas toleransi risiko Perseroan; still within the Company’s risk tolerance limits.
7. Memberikan usulan dan rekomendasi kepada 7. Provide suggestions and recommendations to the
Direksi dalam meningkatkan kinerja dan penerapan Board of Directors for improving the performance and
manajemen risiko Perseroan; implementation of the Company’s risk management.
8. Melapor kepada Dewan Komisaris mengenai 8. Report to the Board of Commissioners on the
efektivitas penerapan manajemen risiko di Perseroan effectiveness of risk management implementation in
termasuk hasil dari penanganan/penerapan rencana the Company including the results of the handling/
mitigasi risiko utama; implementation of major risk mitigation plans.
9. Bila diperlukan, menghadiri pertemuan ad-hoc 9. When necessary, attend ad-hoc meetings with the
dengan Direksi untuk mendiskusikan hal-hal penting Board of Directors to discuss important matters that
yang memerlukan perhatian khusus. require special attention.
WEWENANG KOMITE MANAJEMEN RISIKO RISK MANAGEMENT COMMITTEE
AUTHORITIES
Komite Manajemen Risiko memiliki wewenang sebagai The Risk Management Committee has the following
berikut: authorities:
1. Melakukan kegiatan sesuai dengan cakupan yang 1. Conduct activities in accordance with the scope
telah ditetapkan dalam Pedoman Kerja Komite set forth in the Risk Management Committee Work
Manajemen Risiko; Guidelines;
2. Menerima laporan berkala dari manajemen termasuk 2. Receive periodic reports from management including
Divisi Manajemen Risiko dan semua informasi yang the Risk Management Division, and all requested
diminta yang terkait dengan tanggung jawab Komite information related to the responsibilities of the Risk
Manajemen Risiko harus disediakan oleh Perseroan; Management Committee shall be provided by the
Company;
3. Menggunakan penasihat independen yang kompeten 3. Utilize independent advisors who are competent in
di bidangnya, apabila diperlukan untuk kelancaran their fields, if necessary for the smooth running of their
tugasnya. duties.
RAPAT KOMITE MANAJEMEN RISIKO RISK MANAGEMENT COMMITTEE MEETINGS
Sepanjang tahun 2025, Komite Manajemen Risiko telah Throughout 2025, the Risk Management Committee held
melaksanakan sebanyak 2 (dua) kali rapat, yang two meetings, discussing legal risk exposure and reviewing
melakukan pembahasan terkait paparan mengenai risiko the implementation of corporate risk management. The
hukum dan peninjauan mengenai implementasi risiko members of the Risk Management Committee were as
manajemen korporat. Adapun kehadiran para anggota follows:
Komite Manajemen Risiko adalah sebagai berikut:
Nama Jumlah Rapat Jumlah Kehadiran Frekuensi Kehadiran (%)
Name Number of Meetings Number of Attendance Frequency of Attendance (%)
Sharif Cicip Sutardjo 2 1 50
Kanaka Puradiredja 2 2 100
Myrnie Zachraini 2 2 100
EVALUASI DAN PENILAIAN KINERJA RISK MANAGEMENT COMMITTEE
KOMITE MANAJEMEN RISIKO PERFORMANCE EVALUATION AND
ASSESSMENT
Komite Manajemen Risiko harus melakukan evaluasi The Risk Management Committee must conduct a
kinerjanya secara berkala, paling sedikit setahun sekali, periodic performance evaluation, at least annually,
termasuk kinerja anggota individu maupun efektivitas dari including the performance of individual members and
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Komite Manajemen Risiko secara keseluruhan. Evaluasi the effectiveness of the Risk Management Committee
kinerja dilakukan dengan mengevaluasi pencapaian as a whole. Performance evaluation is conducted by
dari tugas-tugas sebagaimana disebutkan dalam assessing the achievement of the tasks as outlined in
pedoman kerja. Lebih lanjut lagi, hasil evaluasi harus the work guidelines. Furthermore, the evaluation results
dilaporkan kepada Dewan Komisaris. Pada tahun 2025, must be reported to the Board of Commissioners. In 2025,
telah dilakukan penilaian atas kinerja Komite Manajemen the Board of Commissioners conducted an assessment
Risiko yang dilakukan oleh Dewan Komisaris, dan menilai of the Risk Management Committee’s performance, and
Komite Manajemen Risiko telah melaksanakan tugas assessed that the Risk Management Committee had
dengan baik. performed its duties effectively.
KOMITE
DIREKSI
Committee of the Board of Directors
Direksi memiliki sejumlah komite dalam rangka The Board of Directors has several committees to assist
membantu pelaksanaan tugas dan tanggung jawabnya, in the implementation of its duties and responsibilities,
yaitu Komite Pedoman Perilaku, Komite Sumber Daya namely the Code of Conduct Committee, the Human
Manusia, dan Komite Lingkungan, Sosial, dan Tata Resources Committee, and the Environmental, Social,
Kelola. Keanggotaan Komite ditinjau secara berkala and Governance Committee. Committee membership
dan disesuaikan dengan ketentuan yang berlaku dan is reviewed periodically and adjusted according to
kebutuhan perusahaan. applicable regulations and the company’s needs.
Perseroan juga telah menyusun Pedoman Kerja untuk The Company has also developed Work Guidelines for
Komite Direksi yang dimuat di dalam Board Manual and the Board of Directors Committees, which are included
Supporting Organs versi 4.2 yang disahkan oleh Presiden in the Board Manual and Supporting Organs version 4.2,
Direktur, agar setiap Komite Direksi dapat berperan which was approved by the President Director, to ensure
secara efisien dan efektif. Pedoman Kerja tersebut that each Board of Directors Committee can function
mencakup wewenang, kewajiban dan tanggung jawab, efficiently and effectively. The Work Guidelines cover
keanggotaan, rapat komite, dan masa jabatan. authority, obligations and responsibilities, membership,
committee meetings, and terms of office.
KOMITE PEDOMAN PERILAKU
Code of Conduct Committee
Dewan Komisaris dan Direksi membentuk Komite The Board of Commissioners and Board of Directors
Pedoman Perilaku untuk memastikan Pedoman Perilaku established a Code of Conduct Committee to ensure
Perusahaan dijalankan secara memadai dan Speak-Up that the Company’s Code of Conduct is adequately
System beroperasi secara efektif. Komite ini dibentuk implemented and the SpeakUp System operates
berdasarkan Surat Keputusan Direksi No. 658/BR-BOD/ effectively. This Committee was established based on
VII/08 dan telah diperbaharui melalui Piagam Komite Board of Directors Decree No. 658/BR-BOD/VII/08 and has
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KOMITE
DIREKSI
Committee of the Board of Directors
Pedoman Perilaku versi 2.0 berdasarkan Surat Keputusan been updated through the Code of Conduct Committee
Direksi No. 561/BR-BOD/XII/23 tanggal 19 Desember 2023, Charter version 2.0 based on Board of Directors’ Decree
dengan tugas dan tanggung jawab diantaranya sebagai No. 561/BR-BOD/XII/23 dated December 19, 2023, with
berikut: duties and responsibilities including the following:
1. Membantu manajemen Perseroan dalam 1. Assist the Company’s management in determining
menetapkan strategi Perseroan sehubungan dengan the Company’s strategy regarding Code of Ethics
masalah Kode Etik termasuk namun tidak terbatas issues, including but not limited to Company ethical
pada standar etika Perusahaan, Speak-Up System, standards, Speak-Up System, and violations of the
dan pelanggaran Kode Etik; Code of Ethics;
2. Memberikan pertimbangan kepada manajemen 2. Provide consideration to the Company’s management
Perseroan atas standar etika Perseroan yang dapat regarding the Company’s ethical standards that
mempengaruhi bisnis, operasional, kinerja, dan citra can affect the Company’s business, operations,
publik Perseroan. Jika diperlukan, Komite dapat performance, and public image. If necessary, the
memberikan rekomendasi atas kebijakan, dan Committee can provide recommendations on the
pengungkapan Perseroan sesuai dengan praktik Company’s policies and disclosures pursuant to
terbaik industri terkait Kode Etik; industry best practices related to the Code of Ethics;
3. Menerapkan sistem, jika diperlukan untuk memantau 3. Implement a system, if necessary, to monitor Code of
permasalahan Kode Etik di Perseroan dan anak usaha; Ethics issues in the Company and its subsidiaries;
4. Melakukan kunjungan ke lokasi operasional Perseroan 4. Conduct visits to the Company’s operational areas to
untuk mengenal sifat operasi dan meninjau tujuan, become acquainted with the nature of operations and
prosedur, dan kinerja yang relevan dengan Kode Etik review objectives, procedures, and performance that
Perseroan; are relevant to the Company’s Code of Ethics;
5. Membantu manajemen Perseroan dan bekerja 5. Assist the Company’s management and collaborate
sama dengan Departemen lain untuk mengawasi with other departments to monitor communications
komunikasi antara karyawan, investor, dan pemangku between employees, investors, and other stakeholders
kepentingan lainnya atas posisi atau pendekatan regarding the Company’s position or approach
Perseroan untuk menghadapi masalah Kode Etik in addressing issues with the Company’s Code of
Perseroan termasuk melakukan koordinasi, peninjauan, Ethics including coordinating, reviewing, compiling
menyusun tanggapan, laporan, atau pengungkapan responses, reports or other disclosures to stakeholders;
lainnya kepada para pemangku kepentingan; dan and
6. Melaksanakan tugas dan tanggung jawab lain yang 6. Carry out other duties and responsibilities relevant to
relevan dengan tujuan Komite Pedoman Perilaku the objectives of the Code of Conduct Committee as
yang sewaktu-waktu diminta oleh Direksi Perseroan. requested from time to time by the Company’s Board
of Directors.
KOMPOSISI KOMITE PEDOMAN PERILAKU COMPOSITION OF THE CODE OF CONDUCT
COMMITTEE
Berdasarkan Surat Keputusan Direksi No. 865/BR-BOD/ Based on Board of Directors Decree No. 865/BR-BOD/
XII/24 tanggal 17 Desember 2024, Komite Pedoman XII/24 dated December 17, 2024, the Code of Conduct
Perilaku terdiri atas: Committee consists of:
• Ketua: Group Head Corporate Governance & • Chairperson: Group Head of Corporate Governance &
Compliance Compliance
• Anggota: General Manager atau Manager Divisi • Members: General Managers or Human Resources
Human Resources di anak usaha Perseroan Division Managers at the Company’s subsidiaries
Nama Jabatan Jabatan di Perseroan
Name Position Position in the Company
Mahmud Samuri Ketua Kepala Divisi Human Resources & General Affairs Perseroan
Chairperson Head of the Company’s Human Resources & General Affairs Division
Hendro Yuliantoro Anggota Manager Divisi Human Resources di anak usaha, PT Arutmin Indonesia
Member Manager of Human Resources Division at subsidiary, PT Arutmin Indonesia
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Nama Jabatan Jabatan di Perseroan
Name Position Position in the Company
Muhammad Iffan Fanani Anggota General Manager Divisi Human Resources di anak usaha, PT Kaltim Prima Coal
Member General Manager of the Human Resources Division at a subsidiary, PT Kaltim Prima Coal
Gemilang Adi Perdana Anggota Senior Manager Divisi Human Resources & General Affairs Perseroan
Member Senior Manager of the Company’s Human Resources & General Affairs Division
Mahmud Domisili Domicile
Depok
Samuri
Ketua Komite Pedoman Perilaku
Usia Age
55 tahun | years old
Chairman of the Code of
Conduct Committee
Kewarganegaraan
Nationality
Indonesia | Indonesian
Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau diangkat sebagai Ketua Komite Pedoman Perilaku Perseroan berdasarkan Keputusan SK Direksi No. 658/BR-BOD/VII/08 tanggal 15 Juli 2008
dan dikukuhkan kembali sebagai Ketua Komite Pedoman Perilaku Perseroan berdasarkan Surat Keputusan Direksi No. 865/BR-BOD/XII/24 tanggal 17
Desember 2024.
He was appointed as Chairman of the Company’s Code of Conduct Committee based on the Decree of the Board of Directors No. 658/BR-BOD/VII/08
dated July 15, 2008 and was re-confirmed as Chairman of the Company’s Code of Conduct Committee based on the Decree of the Board of Directors
No. 865/BR-BOD/XII/24 dated December 17, 2024.
Riwayat Pendidikan Educational Background
Beliau meraih gelar Sarjana Pendidikan – Bahasa Inggris, Insititut Keguruan dan Ilmu Pendidikan, IKIP Negeri Malang (1996) dan Magister Fakultas
Psikologi – Bidang Manajemen Sumber Daya Manusia, Univesitas Indonesia (2005).
He earned a Bachelor of Education – English, Teacher Training and Education Institute, State Teacher Training College of Malang (1996) and a Master of
Psychology – Human Resource Management, University of Indonesia (2005).
Sertifikasi Certification
Beliau memiliki sejumlah sertifikasi profesi dari Badan Nasional Sertifikasi Profesi, antara lain Certified Asesor untuk Kompetensi bidang Manajemen SDM
(sejak 2015) dan Certified Human Resources Manager (sejak 2019).
He holds a number of professional certifications from the National Professional Certification Agency, including Certified Assessor for Competence in the
field of Human Resource Management (since 2015) and Certified Human Resources Manager (since 2019).
Riwayat Pekerjaan Work Experience
Beliau saat ini menjabat sebagai Group Head of Corporate Governance & Compliance. Sebelumnya, beliau menjabat sebagai Vice President Human
Resources & General Affairs di PT Bumi Resources Tbk. sejak tahun 2011. Beliau pernah menjabat sejumlah jabatan selama berkarir di PT Arutmin
Indonesia, yaitu sebagai Superintendent – Human Resources, Superintendent – Recruitment, Organization Development, Training & Manpower Planning,
Senior Officer – Recruitment, Training & Employee Relations, Staff Development Officer, Recruitment & Organization Development Officer, Specialist
Translator, dan English Language Trainer.
He currently serves as Group Head of Corporate Governance & Compliance. Previously, he served as Vice President of Human Resources & General
Affairs at PT Bumi Resources Tbk. since 2011. He has held several positions during his career at PT Arutmin Indonesia, namely as Superintendent – Human
Resources, Superintendent – Recruitment, Organization Development, Training & Manpower Planning, Senior Officer – Recruitment, Training & Employee
Relations, Staff Development Officer, Recruitment & Organization Development Officer, Specialist Translator, and English Language Trainer.
Hingga saat ini, beliau aktif menjabat sebagai Anggota Dewan Pengupahan Nasional (DEPENAS) untuk periode 2023-2026, yang diangkat berdasarkan
surat Keputusan Presiden RI No. 29/M Tahun 2023. Selain itu beliau juga aktif menjabat sebagai Ketua Asosiasi Pengelola SDM Industri Pertambangan
(HR Mining) sejak 2011, Ketua Sub Komite SDM Asosiasi Pertambangan Indonesia (API) sejak 2012, Komite Event dan Pelatihan Asosiasi Pertambangan
Batubara Indonesia (APBI) sejak 2015-2022, Dewan Pakar Indonesia Human Resources Institute (IndHRI) sejak 2014, Ketua Lembaga Sertifikasi Profesi
(LSP MSDM Indonesia) sejak Maret 2022, dan Ketua Organizing Committee and Direktur Area untuk Wilayah Jakarta di Gerakan Nasional Indonesia
Kompeten (GNIK) sejak 2019. Beliau juga memiliki sertifikasi sebagai Asesor untuk Kompetensi bidang Manajemen SDM dan Certified Human Resources
General Manager, Certified Industrial Relation Manager, Certified Human Resources Manager dari Badan Nasional Sertifikasi Profesi (BNSP).
Until now, he actively serves as a Member of the National Wage Council (DEPENAS) for the 2023-2026 period, appointed based on the Decree of the
President of the Republic of Indonesia No. 29/M of 2023. In addition, he also actively serves as Chairman of the Mining Industry Human Resource
Management Association (HR Mining) since 2011, Chairman of the HR Sub-Committee of the Indonesian Mining Association (API) since 2012, the Event
and Training Committee of the Indonesian Coal Mining Association (APBI) since 2015-2022, the Expert Council of the Indonesian Human Resources
Institute (IndHRI) since 2014, Chairman of the Professional Certification Institute (LSP MSDM Indonesia) since March 2022, and Chairman of the Organizing
Committee and Area Director for the Jakarta Region in the National Movement for Competent Indonesia (GNIK) since 2019. He also has certifications as
an Assessor for Competence in the field of HR Management and Certified Human Resources General Manager, Certified Industrial Relations Manager,
Certified Human Resources Manager from the National Professional Certification Agency (BNSP).
Rangkap Jabatan Concurrent Position
Beliau saat ini juga menjabat sebagai Direktur Legal & Corporate Services PT Darma Henwa Tbk.
He currently also serves as Director of Legal & Corporate Services at PT Darma Henwa Tbk.
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KOMITE
DIREKSI
Committee of the Board of Directors
Hendro Domisili Domicile
Depok
Yuliantoro
Anggota Komite
Usia Age
52 tahun | years old
Pedoman Perilaku
Member of the Code of
Conduct Committee
Kewarganegaraan
Nationality
Indonesia | Indonesian
Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau diangkat sebagai Anggota Komite Pedoman Perilaku Perseroan berdasarkan Keputusan SK Direksi No. 658/BR-BOD/VII/08 tanggal 15 Juli 2008
dan dikukuhkan kembali sebagai Anggota Komite Pedoman Perilaku Perseroan berdasarkan Surat Keputusan Direksi No. 865/BR-BOD/XII/24 tanggal
17 Desember 2024.
He was appointed as a Member of the Company’s Code of Conduct Committee based on the Decree of the Board of Directors No. 658/BR-BOD/VII/08
dated July 15, 2008 and was re-confirmed as a Member of the Company’s Code of Conduct Committee based on the Decree of the Board of Directors
No. 865/BR-BOD/XII/24 dated December 17, 2024.
Riwayat Pendidikan Educational Background
Beliau meraih pendidikan S1 - Ilmu Hukum dari Universitas Tridharma di Balikpapan (2002) dan S2 – Magister Business Management Universitas Bina
Nusantara di Jakarta (2022).
He earned his bachelor’s degree - Law from Tridharma University in Balikpapan (2002) and master’s degree - Master of Business Management from Bina
Nusantara University in Jakarta (2022).
Sertifikasi Certification
Certified Human Resources Professional (CHRP) dari Universitas Atma Jaya di Jakarta (2010 - sekarang).
Certified Human Resources Professional (CHRP) from Atma Jaya University in Jakarta (2010 - present).
Riwayat Pekerjaan Work Experience
Beliau pernah menjabat sebagai Superintendent – Compensation Benefit & Industrial Relation PT Arutmin Indonesia (2008 - 2013) dan Senior Officer –
Compensation & Benefit PT Arutmin Indonesia (2007 - 2008)
He has served as Superintendent - Compensation Benefit & Industrial Relations of PT Arutmin Indonesia (2008 - 2013) and Senior Officer - Compensation
& Benefit of PT Arutmin Indonesia (2007 - 2008).
Rangkap Jabatan Concurrent Position
- Manager – Human Resources PT Arutmin Indonesia (2013 - sekarang)
- Deputy Chairman Human Rights Team PT Arutmin Indonesia (2022 – sekarang)
- Manager – Human Resources at PT Arutmin Indonesia (2013 - present)
- Deputy Chairman of Human Rights Team at PT Arutmin Indonesia (2022 – present)
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Muhammad Domisili Domicile
Sangatta
Iffan Fanani
Anggota Komite
Usia Age
44 tahun | years old
Pedoman Perilaku
Member of the Code of
Conduct Committee
Kewarganegaraan
Nationality
Indonesia | Indonesian
Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau diangkat sebagai Anggota Komite Pedoman Perilaku Perseroan berdasarkan Surat Keputusan Direksi No. 865/BR-BOD/XII/24 tanggal 17
Desember 2024.
He was appointed as a Member of the Company’s Code of Conduct Committee based on the Decree of the Board of Directors No. 865/BR-BOD/XII/24
dated December 17, 2024.
Riwayat Pendidikan Educational Background
Beliau meraih pendidikan S1- Akuntansi, Universitas Indonesia (2004), S2 – Magister Manajemen (Manajemen Strategik - 2013), Universitas Indonesia,
dan Doktoral – Pendidikan, Universitas Ibn Khaldun Bogor (2025)
He earned his Bachelor’s degree in Accounting from the University of Indonesia (2004), Master’s degree in Management (Strategic Management - 2013),
University of Indonesia, and Doctorate in Education from Ibn Khaldun University, Bogor (2025).
Riwayat Pekerjaan Work Experience
Beliau pernah menjabat sebagai Accounting Manager PT KA Commuter Jabodetabek (2009), Senior Consultant Pricewaterhousecoopers Indonesia
(2005-2009), dan Senior Manager Internal Audit PT Kaltim Prima Coal (2014 – 2024). Beliau saat ini menjabat posisi GM HRD PT Kaltim Prima Coal.
He previously served as Accounting Manager of PT KA Commuter Jabodetabek (2009), Senior Consultant of Pricewaterhousecoopers Indonesia (2005-
2009), and Senior Manager of Internal Audit of PT Kaltim Prima Coal (2014-2024). He currently serves as GM HRD of PT Kaltim Prima Coal.
Rangkap Jabatan Concurrent Position
Anggota Komite Sumber Daya Manusia (Desember 2024 – sekarang)
Human Resources Committee Member (December 2024 – present)
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KOMITE
DIREKSI
Committee of the Board of Directors
Gemilang Adi Domisili Domicile
Jakarta
Perdana
Anggota Komite
Usia Age
46 tahun | years old
Pedoman Perilaku
Member of the Code of
Conduct Committee
Kewarganegaraan
Nationality
Indonesia | Indonesian
Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau diangkat sebagai Anggota Komite Pedoman Perilaku Perseroan berdasarkan Surat Keputusan Direksi No. 865/BR-BOD/XII/24 tanggal 17
Desember 2024
He was appointed as a Member of the Company’s Code of Conduct Committee based on the Decree of the Board of Directors No. 865/BR-BOD/XII/24
dated December 17, 2024.
Riwayat Pendidikan Educational Background
Beliau meraih pendidikan S1 dari Universitas Trisakti (2002) dan tengah mengambil program S2 Universitas Bakrie (2024 – sekarang)
He earned his undergraduate degree from Trisakti University (2002) and is currently taking a Masters program at Bakrie University (2024 – present)
Sertifikasi Certification
Asesor Kompetensi, yang dikeluarkan oleh LSP Manajemen Sumber Daya Manusia (2024)
Competency Assessor, issued by LSP Human Resource Management (2024)
Riwayat Pekerjaan Work Experience
Beliau pernah menjabat sebagai Talent Management Manager PT Cipta Kridatama (2003–2015). Beliau juga pernah menjabat sebagai Area HR
Manager PT Trakindo Utama (2015–2024).
He served as Talent Management Manager of PT Cipta Kridatama (2003–2015). He also served as Area HR Manager of PT Trakindo Utama (2015–2024).
Rangkap Jabatan Concurrent Position
- Anggota Komite Sumber Daya Manusia (2024 – sekarang)
- Senior Manager HR Service & Talent Management (2024 – sekarang)
- Member of the Human Resources Committee (2024 – present)
- Senior Manager of HR Services & Talent Management (2024 – present)
RAPAT KOMITE PEDOMAN PERILAKU CODE OF CONDUCT COMMITTEE MEETING
Pada tahun 2025, Komite Pedoman Perilaku telah In 2025, the Code of Conduct Committee held one
melaksanakan 1 (satu) kali rapat dengan tingkat meeting with the following attendance levels:
kehadiran sebagai berikut:
Nama Jumlah Rapat Jumlah Kehadiran Frekuensi Kehadiran (%)
Name Number of Meetings Number of Attendance Frequency of Attendance (%)
Mahmud Samuri S.Pd., M.Si. 1 1 100
Hendro Yuliantoro 1 1 100
Muhammad Iffan Fanani 1 1 100
Gemilang Adi Perdana 1 1 100
PERNYATAAN INDEPENDENSI STATEMENT OF INDEPENDENCE
Selama tahun 2025, Komite Pedoman Perilaku telah Throughout 2025, the Code of Conduct Committee
bertindak secara independen dalam melaksanakan acted independently in carrying out its duties and
tugas dan tanggung jawabnya. responsibilities.
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PELAKSANAAN KEGIATAN KOMITE IMPLEMENTATION OF THE CODE OF
PEDOMAN PERILAKU CONDUCT COMMITTEE ACTIVITIES
Komite Pedoman Perilaku wajib mengevaluasi kinerjanya The Code of Conduct Committee is required to evaluate
sendiri secara berkala, setidaknya setahun sekali, its own performance periodically, at least annually,
termasuk evaluasi atas kinerja setiap anggotanya dan including evaluating the performance of each member
efektivitas Komite Pedoman Perilaku secara bersama. and the effectiveness of the Code of Conduct Committee
Evaluasi kinerja dilakukan dengan menilai pencapaian as a whole. Performance evaluation is conducted by
tugas yang ditentukan dalam pedoman kerja. assessing the achievement of tasks specified in the work
Selanjutnya, hasil evaluasi harus dilaporkan kepada guidelines. The evaluation results must then be reported to
Direksi. Pada tahun 2025, telah dilakukan penilaian atas the Board of Directors. In 2025, an assessment of the Code
kinerja Komite Pedoman Perilaku. of Conduct Committee’s performance was conducted.
KOMITE SUMBER DAYA MANUSIA
Human Resources Committee
Komite Sumber Daya Manusia (SDM) dibentuk The Human Resources Committee was established based
berdasarkan Surat Keputusan Direksi No. 959/BRBOD/X/10 on the Board of Directors’ Decree No. 959/BRBOD/X/10
dan diperbarui melalui Piagam Komite Sumber Daya and updated through the Human Resources Committee
Manusia versi 2.0 berdasarkan Surat Keputusan Direksi Charter version 2.0 based on the Decree of the Board of
No. 563/BR-BOD/XII/23 tanggal 19 Desember 2023. Directors No. 563/BR-BOD/XII/23 dated December 19, 2023.
Pembentukan Komite SDM bertujuan agar dapat The HR Committee was established in order to improve the
meningkatkan efektivitas fungsi SDM dalam organisasi effectiveness of the HR function in the organization and is
dan diharapkan memberikan rekomendasi kepada expected to proactively provide recommendations to the
Direksi secara proaktif mengenai kebijakan SDM untuk Board of Directors regarding HR policies for the Company
grup Perseroan dan melaporkan kemajuan implementasi group and report the progress of the implementation of
beberapa kebijakan kepada Direksi. Komite SDM memiliki several policies to the Board of Directors. The HR Committee
tugas dan tanggung jawab diantaranya sebagai berikut: has the following duties and responsibilities:
1. Membantu manajemen Perseroan dan anak usaha 1. Assist the management of the Company and its
dalam menetapkan strategi Perseroan terkait SDM subsidiaries in determining the Company’s strategy
termasuk namun tidak terbatas pada perencanaan regarding HARI, including but not limited to workforce
tenaga kerja dan struktur organisasi serta keselarasan planning and organizational structure, as well as
dengan anak usaha dan antar anak usaha; alignment with subsidiaries and between subsidiaries;
2. Memberikan pertimbangan kepada manajemen 2. Provide consideration to the management of the
Perseroan dan anak usaha atas isu SDM saat ini Company and its subsidiaries regarding current and
dan yang berpotensi akan terjadi yang dapat potential HR issues that may affect the business,
mempengaruhi bisnis, operasional, kinerja atau citra operations, performance, or public image of the
publik Perseroan. Jika diperlukan, Komite Sumber Company. If necessary, the Human Resources
Daya Manusia juga dapat membuat rekomendasi Committee can also make recommendations on the
atas kebijakan dan pengungkapan informasi Company’s policies and information disclosure in
Perseroan sesuai dengan praktik terbaik industri untuk accordance with industry best practices to address
mengatasi tren permasalahan SDM; trends in HR issues;
3. Menerapkan sistem untuk memantau masalah SDM di 3. Implement a system to monitor HR issues in the
Perseroan dan anak usaha; Company and its subsidiaries;
4. Melakukan kunjungan ke lokasi operasional untuk 4. Conduct visits to operational locations to understand
mengetahui sifat operasi, meninjau prosedur dan the nature of operations, review procedures and
kinerja yang relevan dengan permasalahan SDM; performance that are relevant to HR issues;
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KOMITE
DIREKSI
Committee of the Board of Directors
5. Membantu manajemen Perseroan dan bekerja 5. Assist the Company’s management and collaborate
sama dengan Departemen lain untuk mengawasi with other departments to supervise communications
komunikasi antar karyawan, investor, dan pemangku between employees, investors, and other stakeholders
kepentingan lainnya mengenai posisi atau regarding the Company’s position or approach to HR
pendekatan Perseroan atas permasalahan SDM issues, including coordinating, reviewing, preparing
termasuk melakukan koordinasi, meninjau, Menyusun responses, reports, or other disclosures to stakeholders;
tanggapan, laporan atau pengungkapan lainnya and
kepada para pemangku kepentingan; dan
6. Melaksanakan tugas dan tanggung jawab lain 6. Carry out other duties and responsibilities relevant to
yang relevan dengan tujuan Komite sewaktu-waktu the Committee’s objectives at any time requested by
diminta oleh Direksi. the Board of Directors.
KOMPOSISI KOMITE SDM COMPOSITION OF THE HR COMMITTEE
Berdasarkan Surat Keputusan Direksi No. 553/BR-BOD/ Based on Board of Directors Decree No. 553/BR-BOD/VIII/25
VIII/25 tanggal 8 Agustus 2025, Komite SDM terdiri atas: dated August 8, 2025, the HR Committee consists of:
• Ketua: Group Head Human Resources & General Affairs • Chairperson: Group Head of Human Resources &
Perseroan General Affairs of the Company
• Anggota: General Manager atau Manager Divisi • Members: General Managers or Human Resources
Human Resources di anak usaha Perseroan Division Managers of the Company’s subsidiaries
Nama Jabatan Jabatan di Perseroan
Name Position Position in the Company
Lufti Julian Ketua Group Head Human Resources & General Affairs Perseroan
Chairperson Head of the Company’s Human Resources & General Affairs Division
Hendro Yuliantoro Anggota Manager Divisi Human Resources di anak usaha, PT Arutmin Indonesia
Member Manager of Human Resources Division at subsidiary, PT Arutmin Indonesia
Muhammad Iffan Fanani Anggota General Manager Divisi Human Resources di anak usaha, PT Kaltim Prima Coal
Member General Manager of the Human Resources Division at a subsidiary, PT Kaltim Prima Coal
Gemilang Adi Perdana Anggota Senior Manager Divisi Human Resources & General Affairs Perseroan
Member Senior Manager of the Company’s Human Resources & General Affairs Division
Lufti Julian – Ketua Komite Sumber Daya Manusia Lufti Julian – Chairman of the Human Resources
Committee
Profil beliau telah tersajikan dalam Laporan Tahunan ini, His profile is presented in this Annual Report, in the
di bab Tata Kelola Perusahaan khususnya sub bab Komite Corporate Governance chapter, specifically the
Nominasi dan Remunerasi. Beliau diangkat berdasarkan Nomination and Remuneration Committee sub-chapter.
Surat Keputusan Direksi No. 553/BR-BOD/VIII/25 tanggal He was appointed based on Board of Directors Decree No.
8 Agustus 2025. 553/BR-BOD/VIII/25 dated August 8, 2025.
Hendro Yuliantoro – Anggota Komite Sumber Daya Hendro Yuliantoro – Member of the Human Resources
Manusia Committee
Profil beliau telah tersajikan dalam Laporan Tahunan ini, His profile is presented in this Annual Report, in the
di bab Tata Kelola Perusahaan khususnya sub bab Komite Corporate Governance chapter, specifically the Code of
Pedoman Perilaku. Beliau diangkat kembali berdasarkan Conduct Committee sub-chapter. He was reappointed
Surat Keputusan Direksi No. 553/BR-BOD/VIII/25 tanggal based on Board of Directors Decree No. 553/BR-BOD/
8 Agustus 2025. VIII/25 dated August 8, 2025.
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Muhammad Iffan Fanani – Anggota Komite Sumber Muhammad Iffan Fanani – Member of the Human
Daya Manusia Resources Committee
Profil beliau telah tersajikan dalam Laporan Tahunan His profile is presented in this Annual Report, in the
ini, di bab Tata Kelola Perusahaan khususnya sub bab Corporate Governance chapter, specifically the Code
Komite Pedoman Perilaku. Beliau diangkat berdasarkan of Conduct Committee sub-chapter. He was appointed
Surat Keputusan Direksi No. 553/BR-BOD/VIII/25 tanggal based on Board of Directors Decree No. 553/BR-BOD/
8 Agustus 2025. VIII/25 dated August 8, 2025.
Gemilang Adi Perdana – Anggota Komite Sumber Daya Gemilang Adi Perdana – Member of the Human
Manusia Resources Committee
Profil beliau telah tersajikan dalam Laporan Tahunan His profile has been presented in this Annual Report, in
ini, di bab Tata Kelola Perusahaan khususnya sub bab the Corporate Governance chapter, specifically the Code
Komite Pedoman Perilaku. Beliau diangkat berdasarkan of Conduct Committee sub-chapter. He was appointed
Surat Keputusan Direksi No. 553/BR-BOD/VIII/25 tanggal based on Board of Directors Decree No. 553/BR-BOD/
8 Agustus 2025. VIII/25 dated August 8, 2025.
RAPAT KOMITE SUMBER DAYA MANUSIA HUMAN RESOURCES COMMITTEE MEETINGS
Pada tahun 2025, Komite Sumber Daya Manusia telah In 2025, the Human Resources Committee held 3 (three)
melaksanakan 3 (tiga) kali rapat dengan tingkat meetings with the following attendance levels:
kehadiran sebagai berikut:
Nama Jumlah Rapat Jumlah Kehadiran Frekuensi Kehadiran (%)
Name Number of Meetings Number of Attendance Frequency of Attendance (%)
Lufti Julian 3 (tiga) 3 (tiga) 100%
3 (three) 3 (three)
Hendro Yuliantoro 3 (tiga) 3 (tiga) 100%
3 (three) 3 (three)
Muhammad Iffan Fanani 3 (tiga) 3 (tiga) 100%
3 (three) 3 (three)
Gemilang Adi Perdana 3 (tiga) 3 (tiga) 100%
3 (three) 3 (three)
PERNYATAAN INDEPENDENSI STATEMENT OF INDEPENDENCE
Selama tahun 2025, Komite SDM telah bertindak secara Throughout 2025, the Human Resources Committee
independen dalam melaksanakan tugas dan tanggung acted independently in carrying out its duties and
jawabnya. responsibilities.
PELAKSANAAN KEGIATAN KOMITE SDM IMPLEMENTATION OF HR COMMITTEE
ACTIVITIES
Komite SDM harus mengevaluasi kinerjanya sendiri The Human Resources Committee must evaluate its own
secara berkala, setidaknya setahun sekali, termasuk performance periodically, at least annually, including
kinerja setiap anggotanya dan efektivitas Komite SDM the performance of each member and the collective
secara kolektif. Evaluasi kinerja dilakukan dengan menilai effectiveness of the Human Resources Committee.
pencapaian tugas yang ditentukan dalam pedoman Performance evaluation is conducted by assessing the
kerja. Selanjutnya, hasil evaluasi harus dilaporkan kepada achievement of tasks specified in the work guidelines. The
Direksi. Pada tahun 2024, telah dilakukan penilaian atas evaluation results must then be reported to the Board of
kinerja Komite SDM. Directors. In 2024, an assessment of the Human Resources
Committee’s performance was conducted.
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KOMITE
DIREKSI
Committee of the Board of Directors
KOMITE LINGKUNGAN, SOSIAL, DAN TATA KELOLA (ESG)
Environmental, Social, and Governance (ESG) Committee
Pembentukan Komite ESG dilakukan berdasarkan Surat The ESG Committee was established by Board of Directors
Keputusan Direksi No. 030/BR-BOD/I/21 tanggal 15 Januari Decree No. 030/BR-BOD/I/21 dated January 15, 2021, to
2021 untuk memberikan rekomendasi kepada Dewan provide recommendations to the Board of Commissioners
Komisaris dan Direksi di bidang lingkungan, sosial, dan and Board of Directors in the areas of environment, social,
tata kelola demi memastikan keberadaan dan efektivitas and governance to ensure the existence and effectiveness
sistem penerapan ESG di Perseroan. of the ESG implementation system in the Company.
KOMPOSISI KOMITE ESG ESG COMMITTEE COMPOSITION
Keanggotaan Komite ESG ditinjau secara berkala dan The membership of the ESG Committee is periodically
disesuaikan dengan ketentuan yang berlaku. Hingga reviewed and adjusted in accordance with applicable
31 Desember 2025 berdasarkan Surat Keputusan Direksi regulations. Until December 31, 2025, based on Board of
No. 031/BR-BOD/I/21 tanggal 15 Januari 2021, Komite ESG Directors Decree No. 031/BR-BOD/I/21 dated January 15,
dikepalai oleh 1 (satu) orang Ketua yang juga menjabat 2021, the ESG Committee was headed by one Chairman
sebagai Direksi Perseroan, 4 (empat) orang anggota dari who also serves as a Director of the Company, four
Direksi dan 1 (satu) orang anggota dari jabatan Group members from the Board of Directors, and one member
Head. serving as Group Head.
Nama Jabatan Jabatan di Perseroan
Name Position Position in the Company
R.A. Sri Dharmayanti Ketua Direktur
Chairperson Director
Maringan MIH Hutabarat Anggota Direktur
Member Director
Ashok Mitra Anggota Direktur
Member Director
Andrew C. Beckham Anggota Direktur
Member Director
Dileep Srivastava1 Anggota Direktur Independen
Member Independent Director
Renova Viscky Anggota Group Head ESG & CSR
Member
1
Beliau telah wafat dan tidak menjabat efektif sejak 2 Juni 2025 berdasarkan keputusan RUPST
He has passed away and has not held office effectively since June 2, 2025 based on the decision of the AGMS
R.A. Sri Dharmayanti – Ketua Komite ESG R.A. Sri Dharmayanti – Chair of the ESG Committee
Profil beliau telah tersajikan dalam Laporan Tahunan ini, Her profile is presented in this Annual Report, in the Company
di bab Profil Perusahaan khususnya sub bab Profil Direksi. Profile chapter, specifically the Directors’ Profile sub-chapter.
Beliau diangkat berdasarkan Surat Keputusan Direksi No. She was appointed based on Board of Directors’ Decree No.
030/BR-BOD/I/21 tanggal 15 Januari 2021. 030/BR-BOD/I/21 dated January 15, 2021.
Maringan MIH Hutabarat – Anggota Komite ESG Maringan MIH Hutabarat – Member of the ESG Committee
Profil beliau telah tersajikan dalam Laporan Tahunan ini, His profile is presented in this Annual Report, in the Company
di bab Profil Perusahaan khususnya sub bab Profil Direksi. Profile chapter, specifically the Directors’ Profile sub-
Beliau diangkat berdasarkan Surat Keputusan Direksi No. chapter. He was appointed based on Board of Directors’
030/BR-BOD/I/21 tanggal 15 Januari 2021. Decree No. 030/BR-BOD/I/21 dated January 15, 2021.
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Ashok Mitra – Anggota Komite ESG Ashok Mitra – Member of the ESG Committee
Profil beliau telah tersajikan dalam Laporan Tahunan ini, His profile is presented in this Annual Report, in the Company
di bab Profil Perusahaan khususnya sub bab Profil Direksi. Profile chapter, specifically the Directors’ Profile sub-
Beliau diangkat berdasarkan Surat Keputusan Direksi No. chapter. He was appointed based on Board of Directors’
030/BR-BOD/I/21 tanggal 15 Januari 2021. Decree No. 030/BR-BOD/I/21 dated January 15, 2021.
Andrew C. Beckham – Anggota Komite ESG Andrew C. Beckham – Member of the ESG Committee
Profil beliau telah tersajikan dalam Laporan Tahunan ini, His profile is presented in this Annual Report, in the
di bab Profil Perusahaan khususnya sub bab Profil Direksi. Company Profile chapter, specifically the Directors’ Profile
Beliau diangkat berdasarkan Surat Keputusan Direksi No. sub-chapter. He was appointed based on Board of Directors
030/BR-BOD/I/21 tanggal 15 Januari 2021. Decree No. 030/BR-BOD/I/21 dated January 15, 2021.
Dileep Srivastava – Anggota Komite ESG* Dileep Srivastava – Member of the ESG Committee*
Beliau telah wafat dan tidak menjabat efektif sejak 2 Juni He passed away and no longer served effective June 2,
2025 berdasarkan keputusan RUPST. 2025, based on the resolution of the AGMS.
Renova Domisili Domicile
Jakarta
Viscky
Anggota Komite ESG
Usia Age
48 tahun | years old
ESG Committee Member
Kewarganegaraan
Nationality
Indonesia | Indonesian
Dasar Hukum Penunjukan Legal Basis of Appointment
Beliau diangkat sebagai Anggota ESG Perseroan sejak 2021 berdasarkan Surat Keputusan Direksi No. 030/BR-BOD/I/21 tanggal 15 Januari 2021.
He was appointed as a Member of the Company’s ESG since 2021 based on the Board of Directors’ Decree No. 030/BR-BOD/I/21 dated January 15, 2021.
Riwayat Pendidikan Educational Background
Beliau meraih gelar Sarjana Teknik – Teknik Industri, Universitas Telkom, Indonesia dan kemudian meraih gelar Magister Manajemen Keuangan,
Universitas Indonesia
He holds a Bachelor of Engineering – Industrial Engineering, Telkom University, Indonesia and later earned a Master of Financial Management, University
of Indonesia.
Sertifikasi Certification
- Enterprise Risk Management Certified Professional (ERMCP)
- Certified Public and Private Partnership Professional (CP3P)
- Climate Competent Boards Certificate and Designation (CCB.D)
Riwayat Pekerjaan Work Experience
Beliau berpengalaman kerja lebih dari 19 tahun di bidang manajemen risiko, tata kelola perusahaan, kepatuhan, manajemen proyek dan teknologi
informasi. Beliau pernah bekerja sebagai Assistant Manager Corporate Finance di PT Indosat Tbk (2001-2010), bekerja di BHP Billiton Indonesia yang
bertanggung jawab atas manajemen risiko dan tata kelola (2013-2016), dan Vice President PT Penjaminan Infrastruktur Indonesia (2016-2019) yang
menangani manajemen risiko dan kepatuhan.
He has more than 19 years of working experience in risk management, corporate governance, compliance, project management and information
technology. He worked as Assistant Manager Corporate Finance at PT Indosat Tbk (2001-2010), he then worked at BHP Billiton Indonesia responsible
for risk management and governance (2013-2016), and Vice President of PT Penjaminan Infrastruktur Indonesia, in charge of risk management and
compliance (2016-2019).
Rangkap Jabatan Concurrent Position
Group Head ESG & CSR
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Performance Highlight Management Report Company Profile Management Discussion and Analysis
KOMITE
DIREKSI
Committee of the Board of Directors
RAPAT KOMITE ESG ESG COMMITTEE MEETINGS
Pada tahun 2025, Komite ESG tidak melaksanakan rapat In 2025, the ESG Committee did not hold meetings due to
seiring dengan telah ditunjuknya Bapak Christopher Fong the appointment of Mr. Christopher Fong as the Company’s
sebagai Direktur Perseroan yang membidangi Corporate Director in charge of Corporate Affairs & Sustainability.
Affairs & Sustainability.
PERNYATAAN INDEPENDENSI KOMITE ESG ESG COMMITTEE INDEPENDENCE STATEMENT
Selama tahun 2025, Komite ESG telah bertindak secara Throughout 2025, the ESG Committee acted independently
independen dalam melaksanakan tugas dan tanggung in carrying out its duties and responsibilities.
jawabnya.
URAIAN TUGAS DAN TANGGUNG JAWAB DUTIES DESCRIPTION AND RESPONSIBILITIES
Tugas dan tanggung jawab Komite ESG mencakup The duties and responsibilities of the ESG Committee
sebagai berikut: include the following:
1. Memberikan pendampingan kepada manajemen 1. Provide assistance to the Company’s management
Perseroan dan unit usaha dalam merumuskan and business units in formulating the Company’s
strategi Perseroan terkait aspek LST; strategy related to ESG aspects.
2. Mempertimbangkan dan memberikan rekomendasi 2. Consider and provide recommendations to the
kepada manajemen Perseroan dan unit usaha Company’s management and business units on
mengenai hal-hal terkait LST yang sedang terjadi dan current and emerging ESG related matters, which
berkembang saat ini, yang dapat berdampak pada may impact the Company’s business, operations,
bisnis, operasi, kinerja dan reputasi Perseroan; performance, and reputation.
3. Memberikan masukan kepada manajemen Perseroan 3. Provide input to the Company’s management
terkait pemangku kepentingan tertentu (terutama regarding certain stakeholders (especially corporate
investor perusahaan) yang memiliki perhatian khusus investors) who have special concerns over ESG related
atas hal-hal terkait LST; matters.
4. Memastikan sistem bekerja dengan baik dan layak 4. Ensure the system is working properly and properly as
sebagaiman mestinya, dengan memantau hal-hal intended, by monitoring ESG related matters at BUMI
terkait LST di BUMI dan unit usaha; dan and business units.
5. Memberikan pendampingan kepada manajemen 5. Provide assistance to the management of the
Perseroan dan entitas anak, yang bekerja sama Company and its subsidiaries, working closely with the
dengan Departemen Hubungan Investor untuk Investor Relations Department to oversee internal and
mengawasi komunikasi internal dan eksternal terkait external communications regarding the Company’s
posisi Perseroan dalam melakukan pendekatan position in approaching ESG aspects.
mengenai aspek LST.
WEWENANG KOMITE ESG ESG COMMITTEE AUTHORITIES
Wewenang Komite ESG sebagai berikut: The ESG Committee’s authorities are as follows:
1. Komite memiliki akses yang tidak terbatas pada 1. The Committee has unrestricted access to relevant
informasi yang relevan terkait LST di BUMI dan entitas information related to ESG at BUMI and its subsidiaries.
anak;
2. Komite dapat melakukan kunjungan ke lokasi 2. The Committee may conduct site visits to operations
operasional untuk meninjau tujuan, prosedur dan to review objectives, procedures, and performance
kinerja yang relevan dengan hal-hal terkait LST; dan that are relevant to ESG-related matters.
3. Komite dapat melibatkan tenaga ahli dari pihak 3. The Committee may engage experts from internal
internal dan eksternal BUMI, untuk mendampingi and external parties of BUMI, to assist the Committee
Komite dalam mengelola hal-hal terkait LST. in managing ESG related matters.
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EVALUASI KINERJA KOMITE ESG ESG COMMITTEE PERFORMANCE
EVALUATION
Komite ESG harus melakukan evaluasi kinerjanya The ESG Committee must conduct a regular performance
secara berkala, paling sedikit setahun sekali, termasuk evaluation, at least annually, including the performance
kinerja anggota individu maupun efektivitas dari Komite of individual members and the effectiveness of the
ESG secara keseluruhan. Evaluasi kinerja dilakukan ESG Committee as a whole. Performance evaluation is
dengan mengevaluasi pencapaian dari tugas-tugas conducted by assessing the achievement of the tasks
sebagaimana disebutkan dalam pedoman kerja. Pada outlined in the work guidelines. In 2025, an assessment of
tahun 2025, telah dilakukan penilaian atas kinerja Komite the ESG Committee’s performance was conducted.
ESG.
SEKRETARIS
PERUSAHAAN
Corporate Secretary
Sekretaris Perusahaan mempunyai fungsi untuk The Corporate Secretary’s function is to support the Board
mendukung pelaksanaan tugas Direksi dan Dewan of Directors and Board of Commissioners in implementing
Komisaris dalam mengimplementasikan strategi the Company’s business strategy by maintaining and
usaha Perseroan dengan menjaga dan menjembatani bridging relationships between the Board of Directors,
hubungan antara Direksi, Dewan Komisaris dan Pemegang the Board of Commissioners, and shareholders, as well
Saham, serta Direksi dan manajemen eksekutif. Hal ini as the Board of Directors and executive management.
selaras dengan yang tertuang dalam Panduan Kerja This is in line with the Work Guidelines for the Board of
untuk Dewan Komisaris dan Direksi. Commissioners and Board of Directors.
Sekretaris Perusahaan juga mengelola informasi The Corporate Secretary also manages information
dan penjadwalan rencana Perseroan, serta and schedules the Company’s plans, interprets and
menginterpretasikan dan menerapkan peraturan yang implements regulations governing the Company’s
mengatur prosedur Perseroan dan memelihara catatan procedures, and maintains records of the Company’s
atas tindakan Perseroan. Perseroan mengangkat Ibu actions. The Company appointed Ms. Irana Candra
Irana Candra Mala untuk menjabat sebagai Sekretaris Mala to serve as Corporate Secretary based on Board of
Perusahaan berdasarkan Surat Keputusan Direksi No. Directors Decree No. 193/SK/BR-BOD/III/25 concerning
193/SK/BR-BOD/III/25 tentang Pengangkatan Sekretaris the Appointment of the Corporate Secretary dated April
Perusahaan tanggal 7 April 2025. 7, 2025.
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SEKRETARIS
PERUSAHAAN
Corporate Secretary
PROFIL SEKRETARIS PERUSAHAAN CORPORATE SECRETARY PROFILE
Irana Domisili Domicile
Jakarta
Candra Mala
Sekretaris Perusahaan
Usia Age
46 tahun | years old
Corporate Secretary
Kewarganegaraan
Nationality
Indonesia | Indonesian
Dasar Hukum Penunjukan Legal Basis of Appointment
Surat Keputusan Direksi Perseroan Nomor: 193/SK/BR-BOD/III/25 tanggal 7 April 2025 perihal Pengangkatan Sekretaris Perusahaan
Company Board of Directors Decree Number: 193/SK/BR-BOD/III/25 dated April 7, 2025 concerning the Appointment of the Corporate Secretary
Riwayat Pendidikan Educational Background
Beliau memperoleh gelar Sarjana Hukum dari Universitas Padjadjaran, Bandung (2003).
She earned a Bachelor of Laws degree from Padjadjaran University, Bandung (2003)..
Sertifikasi Certification
Advokat, yang dikeluarkan oleh Perhimpunan Advokasi Indonesia (PERADI)
Advocate, issued by the Indonesian Advocates Association (PERADI)
Riwayat Pekerjaan Work Experience
Beliau bergabung dengan Perseroan pada 2010, dengan memulai karirnya sebagai Superintendent Divisi Legal Perseroan. Pada Februari 2012, beliau
dipercaya untuk menjabat sebagai Manager pada Divisi Sekretaris Perusahaan dan terakhir menjabat sebagai VP Sekretaris Perusahaan. Sebelum
bergabung dengan Perseroan, beliau berkerja sebagai konsultan hukum pada beberapa firma hukum yang bergerak di bidang hubungan industrial,
korporasi dan pasar modal.
She joined the Company in 2010, launching her career as Superintendent of the Company’s Legal Division. In February 2012, she was appointed Manager
of the Corporate Secretary Division and most recently served as VP Corporate Secretary. Prior to joining the Company, she worked as a legal consultant
at several law firms specializing in industrial relations, corporate affairs, and capital markets.
Rangkap Jabatan Concurrent Position
Tidak ada
None
URAIAN TUGAS DAN TANGGUNG JAWAB DUTIES DESCRIPTION AND
RESPONSIBILITIES
Tugas dan tanggung jawab dari Sekretaris Perusahaan The following are the duties and responsibilities of the
adalah sebagai berikut: Corporate Secretary:
1. Bertanggung jawab mempertahankan komunikasi 1. Responsible for maintaining good and effective
yang baik dan efektif ke publik; communication to the public;
2. Bertindak sebagai penghubung dan memelihara 2. Act as a liaison and maintain good relations between
hubungan yang baik antara Perusahaan dan OJK, BEI, the Company and OJK, IDX, investors, analysts, media,
pemodal, analis, media, dan publik; and the public;
3. Membantu pekerjaan kesekretariatan untuk 3. Assist with secretarial work to support the Board of
mendukung Dewan Komisaris dan Direksi dalam Commissioners and Board of Directors in carrying out
melaksanakan tugas mereka dengan mengkoordinasi their duties by coordinating Board of Commissioners
rapat Dewan Komisaris dan Direksi dan RUPS dan and Board of Directors meetings and GMS and
menyiapkan agenda yang relevan; preparing relevant agendas;
4. Senantiasa mengikuti semua peraturan yang 4. To keep abreast of all regulations relating to the
berkaitan dengan pasar modal dan BEI khususnya capital market and IDX in particular applicable laws
hukum dan peraturan yang berlaku, mengambil and regulations, take appropriate action and provide
tindakan yang sesuai dan memberikan saran dan advice and input to the Board of Directors to ensure
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masukan kepada Direksi guna memastikan bahwa that the Company has complied with the Company
Perseroan telah menaati Undang-Undang Perseroan Law, Capital Market and IDX regulations, and
Terbatas, dan peraturan di bidang pasar modal; regulations in the capital markets sector;
5. Mengawasi pengelolaan dokumentasi Dewan 5. Oversee the management of Board of Commissioners
Komisaris dan Direksi; and Board of Directors documentation;
6. Mengkoordinasi dan menindaklanjuti penugasan 6. Coordinate and follow up on Board committee
komite Dewan Komisaris dan Direksi dengan anggota assignments with members of the Board of
Dewan Komisaris dan Direksi serta manajemen senior, Commissioners and Board of Directors and senior
termasuk mengorganisir, membuat, dan menyimpan management, including organizing, creating, and
risalah rapat; maintaining meeting minutes;
7. Mempersiapkan dan mengelola, termasuk 7. Prepare and manage, including keeping and updating
menyimpan dan memutakhirkan daftar khusus a special register of shares owned by members of the
saham yang dimiliki oleh para anggota Dewan Board of Commissioners, Board of Directors, and their
Komisaris, Direksi dan keluarga mereka; families;
8. Mengkoordinir pembuatan laporan tahunan Perseroan 8. Coordinate the preparation of the Company’s annual
termasuk di dalamnya laporan pelaksanaan GCG report including the GCG implementation report and
dan Laporan Keberlanjutan; Sustainability Report;
9. Mengelola, memantau dan melakukan pengkinian 9. Manage, monitor and update the Company’s website;
terhadap situs web Perseroan;
10. Menjaga konfidensialitas dokumen, data, dan 10. Maintain the confidentiality of documents, data,
informasi kecuali dalam hal pemenuhan tanggung and information except in the case of fulfillment of
jawab yang berkaitan dengan hukum atau ditentukan responsibilities relating to the law or specified in the
dalam undang-undang; dan law; and
11. Tidak mengambil keuntungan pribadi baik 11. Not to take personal advantage either directly or
secara langsung atau tidak langsung yang dapat indirectly may jeopardize the Company.
membahayakan Perseroan.
IMPLEMENTATION OF THE CORPORATE
Program Pelatihan Sekretaris Perusahaan 2025
2025 Corporate Secretary Training Program
Nama Pelatihan Tanggal Pelatihan Penyelenggara
Training Name Training Date Organizer
Tantangan Profesi Legal Dalam menghadapi Era 5.0 dan Akuntabilitas Profesi 9 – 10 Januari 2025 Bakrie Learning
Challenges for the Legal Profession in Facing the 5.0 Era and Professional Accountability January 9-10, 2025 Centre
Sosialisasi ESG Reporting 22 Januari 2025 BEI
ESG Reporting Socialization January 22, 2025
Sosialisasi POJK No. 45 Tahun 2024 tentang Pengembangan dan Penguatan Emiten 6 Februari 2025 OJK & BEI
dan Perusahaan Publik February 6, 2025
Socialization of POJK No. 45 of 2024 concerning the Development and Strengthening
of Issuers and Public Companies
ESG Disclosure, Peran Corporate Secretary Dalam Penyampaian ESG Metrics Melalui 24 Februari 2025 ICSA
SPE-IDXNet February 24, 2025
ESG Disclosure, the Role of the Corporate Secretary in Submitting ESG Metrics Through
SPE-IDXNet
Corporate Reputation in the Digital Era: Strategies to Build Investor Trust 26 Februari 2025 ICSA
February 26, 2025
Transparansi Beneficial Ownership 19 Maret 2025 AEI
Beneficial Ownership Transparency March 19, 2025
Communication Evaluation: Measuring the Impact of Communications to 24 April 2025 ICSA
Stakeholders. April24, 2025
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SEKRETARIS
PERUSAHAAN
Corporate Secretary
Nama Pelatihan Tanggal Pelatihan Penyelenggara
Training Name Training Date Organizer
Sosialisasi Perubahan Peraturan Bursa No. I – P. 14 Mei 2025 IDX
Socialization of Changes to Stock Exchange Regulation No. I – P. May 14, 2025
Pendalaman POJK No. 29 Tahun 2023 tentang Pembelian Kembali Saham yang 15 Mei 2025 ICSA
Dikeluarkan oleh Perusahaan Terbuka. May 15, 2025
Further Explanation of POJK No. 29 of 2023 concerning the Buyback of Shares Issued
by Public Companies.
Sosialisasi POJK No. 14 Tahun 2025. 26 Agustus 2025 AEI dan OJK
Socialization of POJK No. 14 of 2025. August 26, 2025 AEI and OJK
Sosialisasi Surat Edaran OJK No. 10/SEOJK.04/2025 28 Agustus 2025 AEI dan OJK
Socialization of OJK Circular Letter No. 10/SEOJK.04/2025 August 28, 2025 AEI and OJK
A Risk-Based Approach to ESG: Building Resilient, Responsible Businesses. 29 Agustus 2025 ICSA
August 29, 2025
IFRS 1 & 2 Update & Practical Insights for Public Companies. 13 November 2025 ICSA
November 13, 2025
PELAKSANAAN TUGAS SEKRETARIS SECRETARY’S DUTIES IN 2025
PERUSAHAAN PADA TAHUN 2025
PUBLIC EXPOSURE
PAPARAN PUBLIK A public expose was held on December 1, 2025, with the
Paparan publik atau Public Expose telah dilakukan pada 1 following agenda:
Desember 2025 dengan agenda sebagai berikut. 1. At Glance
1. Sekilas • Company Ownership Structure
• Struktur Kepemilikan Perseroan • Coal Production, Reserves & Resources
• Produksi, Cadangan & Sumber Daya Batubara 2. Company Performance and Operational Overview –
2. Kinerja dan Ikhtisar Operasional Perseroan – 9M’2025. 9M’2025.
3. Pemasaran. 3. Marketing.
4. DMO (Kewajiban Pasar Domestik). 4. DMO (Domestic Market Obligation).
5. BUMI Reborn – Transformasi. 5. BUMI Reborn – Transformation.
• Status Restrukturisasi. • Restructuring Status.
• Tata Kelola Perusahaan yang Baik – Penghargaan • Good Corporate Governance – Awards and Best
dan Prestasi Terbaik Perusahaan. Company Achievements.
• Keselamatan Kerja – Best in Class. • Occupational Safety – Best in Class.
• Penguatan Manajemen – Direksi dan Dewan • Management Strengthening – Board of Directors
Komisaris. and Board of Commissioners.
Public Expose dimoderatori oleh Renno Dwi Wicaksono The Public Expose was moderated by Renno Dwi
(Group Head Investor Relation & Corporate Wicaksono (Group Head of Investor Relations & Corporate
Communications) dan dihadiri oleh Direksi Perseroan, Communications) and attended by the Company’s Board
yaitu: of Directors:
• R.A. Sri Dharmayanti (Direktur) • R.A. Sri Dharmayanti (Director)
• Andrew C. Bekham (Direktur) • Andrew C. Bekham (Director)
• Ido Hutabarat (Direktur) • Ido Hutabarat (Director)
• Rio Supin (Direktur) • Rio Supin (Director)
• Christopher Fong (Direktur) • Christopher Fong (Director)
Selain itu, terdapat wartawan pasar modal, pengamat, In addition, approximately 233 capital market journalists,
analis, dan investor yang hadir secara virtual sebanyak observers, analysts, and investors attended virtually.
± 233 orang.
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RAPAT UMUM PEMEGANG SAHAM GENERAL MEETING OF SHAREHOLDERS
Sepanjang tahun 2025, Sekretaris Perusahaan telah Throughout 2025, the Corporate Secretary carried out its
menjalankan fungsinya dalam mengoordinasikan role in coordinating the implementation of the General
penyelenggaraan Rapat Umum Pemegang Saham Meetings of Shareholders (GMS), comprising Rapat
(RUPS), yang meliputi the annual general meeting Umum Pemegang Saham Tahunan dan Rapat Umum
of shareholders and extraordinary general meeting Pemegang Saham Luar Biasa held on 2 June 2025 and the
of shareholders pada 2 Juni 2025 serta Rapat Umum Extraordinary General Meeting of Shareholders held on 19
Pemegang Saham Luar Biasa pada 19 November 2025. November 2025.
Informasi lebih lanjut mengenai agenda dan pelaksanaan Further information regarding the agenda and
RUPS tersebut diuraikan dalam bagian “Tata Kelola implementation of the GMS is presented in the “Good
Perusahaan yang Baik” tentang Rapat Umum Pemegang Corporate Governance” section, specifically in the General
Saham pada Laporan Tahunan ini. Meeting of Shareholders subsection, in this Annual Report.
DIVISI
AUDIT INTERNAL
Internal Audit Division
ANALIS MEETING
Perseroan memiliki Divisi Audit Internal yang memberikan ANALYST MEETING
jasa asurans dan konsultasi/ advisori yang independen The Company has an Internal Audit Division that provides
dan objektif yang dirancang untuk memberikan independent and objective assurance and consulting/
nilai tambah dalam memperbaiki operasi BUMI dan advisory services designed to provide added value
membantu manajemen BUMI dalam mencapai in improving BUMI’s operations and assisting BUMI’s
sasarannya melalui pendekatan yang sistematis dan management in achieving its objectives through a
terarah untuk melakukan evaluasi dan perbaikan pada systematic and targeted approach to evaluating and
efektivitas proses sistem manajemen risiko, pengendalian improving the effectiveness of the risk management
internal dan tata kelola. system, internal control and governance processes.
KEDUDUKAN DIVISI AUDIT INTERNAL
Untuk tujuan ini, Kepala Grup Audit Internal bertanggung POSITION OF INTERNAL AUDIT DIVISION
jawab secara langsung kepada Presiden Direktur dan For this purpose, the Head of the Internal Audit Group
bekerja erat dengan Komite Audit secara independen. reports directly to the President Director and works closely
Kepala Grup Audit Internal bertanggung jawab untuk with the Audit Committee independently. The Head of the
merencanakan, menjalankan, mengkoordinasikan dan Internal Audit Group is responsible for planning, executing,
mengendalikan kegiatan audit dalam rangka mencapai coordinating, and controlling audit activities to achieve
sasaran Divisi Audit Internal. the objectives of the Internal Audit Division.
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DIVISI
AUDIT INTERNAL
Internal Audit Division
Dalam memenuhi tanggung jawab, Auditor Internal In fulfilling these responsibilities, BUMI’s Internal Auditors
BUMI merujuk kepada Kerangka Praktik Profesional adhere to the 2024 International Professional Practices
Internasional 2024 yang diterbitkan oleh Institute of Framework issued by the Institute of Internal Auditors (IIA),
Internal Auditors (IIA), yang termasuk di dalamnya adalah which includes domains, principles, standards, ethics and
domain, prinsip, standar, serta etika dan profesionalisme professionalism, and specific regulations governing the
dan pada peraturan-peraturan khusus yang mengatur Internal Audit function.
fungsi Audit Internal.
Struktur Organisasi dan Pelaporan Divisi Audit Internal
Organizational Structure and Reporting of the Internal Audit Division
Presiden Direktur Komite Audit
President Director (CEO) Audit Committee
Kepala Divisi
Audit Internal
Head of Internal Audit
Division
Manajer Audit Internal
Manajer Audit Internal KPC Manajer Audit Internal BUMI ARUTMIN
Manager of Internal Audit KPC Manager of Internal Audit BUMI Manager of Internal Audit
ARUTMIN
Pengawas dan Staf Pengawas dan Staf Pengawas dan Staf
Audit Internal KPC Audit Internal BUMI Audit Internal ARUTMIN
Superintendents and Staff Superintendents and Staff Superintendents and Staff
of Internal Audit KPC of Internal Audit BUMI of Internal Audit ARUTMIN
PEDOMAN KERJA DIVISI AUDIT INTERNAL INTERNAL AUDIT DIVISION WORK
GUIDELINES
Tugas, tanggung jawab, dan kewenangan Divisi Audit The duties, responsibilities, and authorities of the Internal
Internal juga diatur dalam Piagam Audit Internal BUMI Audit Division are also regulated in BUMI’s Internal Audit
yang ditetapkan oleh Presiden Direktur mewakili Direksi Charter, stipulated by the President Director representing
dan disetujui oleh Presiden Komisaris mewakili Dewan the Board of Directors and approved by the President
Komisaris. Tercantum dalam Piagam Audit Internal Commissioner representing the Board of Commissioners.
tersebut antara lain tujuan audit internal, struktur, The Internal Audit Charter includes, among others,
kedudukan dan mandat, persyaratan independensi, the internal audit mission, structure and position,
ruang lingkup kerja audit internal, tugas dan tanggung independence requirements, scope of internal audit work,
jawab, kewenangan, persyaratan kompetensi dan duties and responsibilities, authority, competency and
perilaku auditor internal, persyaratan untuk mematuhi behavior requirements of internal auditors, requirements
standar IIA untuk Praktik Profesional Audit Internal, to comply with IIA standards for Internal Audit Professional
termasuk pedoman etika auditor internal dan kewajiban Practices, including guidelines internal auditor ethics and
pelaporan bagi auditor internal. reporting obligations for internal auditors.
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Semua kegiatan Divisi Audit Internal bebas dari All activities of the Internal Audit Division are free from the
pengaruh komponen apapun di BUMI dalam pemilihan influence of any component at BUMI in the selection of
area, metodologi, cakupan, prosedur, frekuensi, areas, methodology, scope, procedures, frequency, time
waktu pelaksanaan audit dalam rangka memastikan of audit implementation in order to ensure independence
independensi dan obyektivitas dalam melaksanakan and objectivity in carrying out Internal Audit duties.
tugas Audit Internal.
Semua Auditor Internal BUMI dilarang: All BUMI Internal Auditors are prohibited to:
• Memiliki tugas dan jabatan rangkap dalam pelaksanaan • Have concurrent duties and positions in carrying out
kegiatan operasional BUMI dan entitas anak. operational activities of BUMI and its subsidiaries.
• Menjalankan tugas operasional untuk Perusahaan • Carry out operational duties for the Company,
termasuk melakukan implementasi saran perbaikan including implementing suggested improvements
yang diajukan atas temuan audit. based on audit findings.
• Melakukan inisiatif dan menyetujui transaksi. • Take initiative and approve transactions.
• Memberikan perintah secara langsung kepada • Give orders directly to employees of the company,
karyawan perusahaan, kecuali kepada karyawan except for employees assigned as members of the
yang ditugaskan sebagai anggota tim audit atau audit team or assigned to assist the audit team.
yang ditugaskan membantu tim audit.
Divisi Audit Internal memiliki akses penuh ke semua The Internal Audit Division has full access to all BUMI
fungsi, catatan, aset fisik dan karyawan BUMI. functions, records, physical assets, and employees.
TUGAS DAN TANGGUNG JAWAB DIVISI DUTIES AND RESPONSIBILITIES OF THE
AUDIT INTERNAL INTERNAL AUDIT DIVISION
Divisi Audit Internal mempunyai tugas dan tanggung The Internal Audit Division has the following duties and
jawab sebagai berikut: responsibilities:
• Merancang dan menjalankan rencana audit internal • Formulate and execute the annual internal audit plan
tahunan untuk memastikan sasaran pengendalian to ensure internal control objectives are designed
internal telah dirancang dan beroperasi secara tepat. and operating appropriately. These internal control
Sasaran pengendalian internal ini adalah keandalan objectives are reliability and accuracy of financial and
dan ketepatan informasi keuangan dan operasi, operating information, effectiveness and efficiency
efektivitas dan efisiensi dalam operasi, perlindungan in operations, protection of physical assets, and
aset fisik, dan kepatuhan pada semua undang- compliance with all relevant laws, regulations and
undang, peraturan dan kontrak yang relevan; contracts.
• Menguji dan mengevaluasi sistem pengendalian • Test and evaluate internal control system, risk
internal, manajemen risiko dan praktik tata kelola management, and governance practices in
sesuai dengan kebijakan BUMI, serta menyediakan accordance with BUMI’s policies, and provide input to
masukan untuk memperbaiki praktik sistem improve internal control system, risk management,
pengendalian internal, manajemen risiko, dan tata and governance practices
Kelola;
• Menganalisis dan mengevaluasi pengendalian • Analyze and evaluate internal controls related to
internal yang berhubungan dengan efektivitas dan operational effectiveness and efficiency over finance,
efisiensi operasional atas area keuangan, akuntansi, accounting, operations, human resources, marketing,
operasi, sumber daya manusia, pemasaran, teknologi information technology, and other critical areas.
informasi dan area penting lainnya;
• Menyediakan rekomendasi objektif atas proses • Provide objective recommendations on evaluated
dan kegiatan yang dievaluasi kepada manajemen processes and activities to management with a view
dengan tujuan untuk memperbaiki kondisi yang ada to improving existing conditions on an ongoing basis.
secara berkelanjutan;
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DIVISI
AUDIT INTERNAL
Internal Audit Division
• Menyediakan dan menjelaskan laporan audit kepada • Provide and explain the audit report to the Board of
Direksi, Dewan Komisaris, termasuk Komite Audit BUMI Directors, Board of Commissioners, including BUMI Audit
dan Komite Audit KPC dan Arutmin; Committee and KPC and Arutmin Audit Committee.
• Memantau status penerapan rekomendasi audit • Monitor the status of implementation of previous
internal sebelumnya; internal audit recommendations.
• Bekerja erat dengan Komite Audit di BUMI, KPC dan • Work closely with the Audit Committees at BUMI, KPC,
Arutmin dalam menjalankan fungsi pengawasannya and Arutmin in performing their oversight functions
sehubungan dengan kegiatan audit internal serta with respect to internal audit activities as well as
asurans kualitas atas kegiatan audit internal; quality assurance on internal audit activities.
• Melaksanakan audit khusus sesuai kebutuhan • Conduct special audits as required by BUMI
manajemen BUMI; management.
• Berdasarkan permintaan, menyediakan jasa • Upon request, provide consulting services to assist
konsultasi untuk membantu manajemen BUMI dalam BUMI management in achieving their targets and
mencapai target dan sasaran mereka; dan objectives.
• Menyediakan dukungan kepada Code of Conduct • Provide support to the Code of Conduct Committee
Committee dalam menindaklanjuti laporan in following up reports of Code of Conduct violations
pelanggaran Pedoman Perilaku melalui Speak-Up through the Speak-Up System.
System.
Secara rinci, tugas dan tanggung jawab Divisi Audit In detail, the duties and responsibilities of the Internal
Internal telah tertuang dalam Piagam Audit Internal. Audit Division have been stated in the Internal Audit
Charter.
PENGANGKATAN GROUP HEAD INTERNAL APPOINTMENT OF GROUP HEAD OF
AUDIT INTERNAL AUDIT
Pengangkatan Group Head Internal Audit mengacu The appointment of the Group Head of Internal Audit is in
kepada Peraturan Otoritas Jasa Keuangan No.56/ accordance with Financial Services Authority Regulation
POJK.04/2015 tentang Pembentukan dan Pedoman No. 56/POJK.04/2015 concerning the Establishment and
Penyusunan Piagam Unit Audit Internal yang mengatur Guidelines for the Preparation of the Internal Audit Unit
bahwa Kepala Unit Audit Internal diangkat dan Charter, which stipulates that the Head of the Internal
diberhentikan oleh Presiden Direktur dengan persetujuan Audit Unit is appointed and dismissed by the President
Dewan Komisaris. Di bawah ini merupakan Profil Group Director with the approval of the Board of Commissioners.
Head Internal Audit yang telah ditunjuk oleh BUMI: Below is the profile of the Group Head of Internal Audit
appointed by BUMI:
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Aidirsyah Domisili Domicile
Jakarta
Group Head Internal Audit
Group Head Internal Audit Usia Age
50 tahun | years old
Kewarganegaraan
Nationality
Indonesia | Indonesian
Dasar Hukum Penunjukan Legal Basis of Appointment
Surat Keputusan Direksi No. 510B/SK/BR-BOD/VIII/25 tanggal 1 Agustus 2025 mengenai Pengangkatan Kepala Grup Audit Internal PT Bumi Resources Tbk.
Directors Decree No. 510B/SK/BR-BOD/VIII/25, dated 1 August 2025, on the Appointment of the Group Head of the Internal Audit of PT Bumi Resources Tbk
Riwayat Pendidikan Educational Background
- Sarjana Akuntansi, Fakultas Ekonomi, Universitas Indonesia (1992-1997)
- Master of Business Administration, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada (2012-2017)
- Bachelor of Accounting, Faculty of Economics, University of Indonesia (1992 - 1997)
- Master of Business Administration, Faculty of Economics and Business, University of Gadjah Mada (2012-2017)
Sertifikasi Certification
- Certified Professional Management Accountant (CPMA) yang dikeluarkan Institut Akuntan Manajemen Indonesia (IAMI), Indonesia (2025).
- Certified Public Accountant of Indonesia (CPA Indonesia) yang dikeluarkan oleh Institut Akuntan Publik Indonesia (IAPI), Indonesia (2020).
- Chartered Accountant (CA) yang dikeluarkan oleh Ikatan Akuntan Indonesia, Indonesia (2014).
- Certification in Risk Management Assurance (CRMA) yang dikeluarkan oleh The Institute of Internal Auditors, Amerika Serikat (2013).
- Certified Internal Auditor (CIA) yang dikeluarkan oleh The Institute of Internal Auditors, Amerika Serikat (2005).
- Certified Professional Management Accountant (CPMA) issued by Indonesian Institute of Management Accountants (IAMI), Indonesia (2025).
- Certified Public Accountant of Indonesia (CPA Indonesia) issued by the Indonesian Institute of Certified Public Accountants (IAPI), Indonesia (2020).
- Chartered Accountant (CA) issued by Indonesian Institute of Accountants (IAI), Indonesia (2014).
- Certification in Risk Management Assurance (CRMA) issued by The Institute of Internal Auditors (IIA), United States (2013).
- Certified Internal Auditor (CIA) issued by The Institute of Internal Auditors (IIA), United States (2005).
Riwayat Pekerjaan Work Experience
- Manajer Audit Internal di PT Bumi Resources Tbk (2009 – Juli 2025)
- Manajer Audit Internal di PT PricewaterhouseCoopers FAS (2006 – 2009)
- Asisten Manajer di Kantor Akuntan Publik Haryanto Sahari & Rekan (1996 – 2005)
- Manager of Internal Audit at PT Bumi Resources Tbk (2009 - July 2025)
- Manager of Internal Audit at PT PricewaterhouseCoopers FAS (2006 – 2009)
- Assistant Manager of Public Accounting Firm, Haryanto Sahari & Partner (1996 – 2005)
Rangkap Jabatan Concurrent Position
Tidak ada
None
PELATIHAN DIVISI AUDIT INTERNAL INTERNAL AUDIT DIVISION TRAINING
SELAMA TAHUN 2025 DURING 2025
Untuk memp erkuat praktik audit internal yang ada, To strengthen the existing internal audit practices, the
Divisi Audit Internal telah meningkatkan pengetahuan Internal Audit Division has improved the knowledge
dan kemampuan auditor internal secara berkelanjutan and skills of internal auditors on an ongoing basis by
dengan cara menghadiri pelatihan, konferensi, attending training, conferences, seminars, and internal
seminar, dan sertifikasi audit internal. Peningkatan audit certifications. This knowledge and capability
pengetahuan dan kemampuan ini dilakukan baik pada enhancement is carried out both in the aspects of
aspek pengetahuan teknis metode audit, tata kelola, technical knowledge of audit methods, governance, risk
manajemen risiko dan pengendalian, manajemen umum, management and control, general management, coal
industri pertambangan batubara, dan pasar modal. mining industry, and capital markets.
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DIVISI
AUDIT INTERNAL
Internal Audit Division
Tanggal Penyelenggara Pelatihan/Sertifikasi Lokasi Peserta
Date Host Training/Certification Venue Participant
24 Januari 2025 The Institute of Internal Auditors Fokus Risiko 2025 di Indonesia Webinar 1 (satu) auditor BUMI
January 24, 2025 (IIA) Indonesia Risk in Focus 2025 in Indonesia 1 (one) BUMI’s auditor
28 Februari 2025 Institut Akuntan Publik Perbedaan SAK Entitas Privat Webinar 1 (satu) auditor BUMI
February 28, 2025 Indonesia (IAPI) dan SAK ETAP serta Overview 1 (one) BUMI’s auditor
Indonesian Institute atas SAK EMKM
of Certified Public Accountants Differences between Private
(IAPI) Entity SAK and ETAP SAK and an
Overview of EMKM SAK
13 Maret 2025 The Institute of Internal Dukungan Dewan dan Webinar 2 (dua) auditor BUMI
March 13, 2025 Auditors (IIA) Indonesia Manajement Senior dalam Tata 2 (two) BUMI’s auditors
Kelola Audit InternalBoard and
Senior Management Support in
Internal Audit Governance
1 Februari – 10 Mei 2025 Pusat Pengembangan Pelatihan Persiapan Ujian Webinar 1 (satu) auditor BUMI
February 1 – May 10, 2025 Akuntansi FEB UI Sertifikasi Certified Professional 1 (one) BUMI’s auditor
Accounting Development Management Accountant
Center, FEB UI (CPMA)Certified Professional
Management Accountant
(CPMA) Exam Preparation
Review
8 - 9 Mei 2025 Yayasan Pendidikan Internal Pengendalian Internal COSO - 2013 Webinar 1 (satu) auditor KPC
May 8 - 9, 2025 Audit (YPIA), Indonesia Internal Control COSO - 2013 1 (one) KPC’s auditor
Internal Audit Education
Foundation (YPIA), Indonesia
21 Mei 2025 Institut Akuntan Hal Audit UtamaKey Audit Webinar 1 (satu) auditor BUMI
May 21, 2025 Publik Indonesia (IAPI) Matters 1 (one) BUMI’s auditor
Indonesian Institute
of Certified Public Accountants
(IAPI)
23-24 Mei 2025 Yayasan Pendidikan Internal Program Pengakuan Profesional Jakarta 1 (satu) auditor KPC
May 23-24, 2025 Audit (YPIA), Indonesia - Sertifikasi Audit Internal 1 (one) KPC’s auditor
Internal Audit Education Berkualifikasi (QIA)Professional
Foundation (YPIA), Indonesia Recognition Program -
Certification of Qualified
Internal Audit (QIA)
2-3 Juni 2025 Yayasan Pendidikan Internal Workshop Profesi dan Standar Webinar 1 (satu) auditor KPC
June 2-3, 2025 Audit (YPIA), Indonesia Audit Internal (PSAI) 1 (one) KPC’s auditor
Internal Audit Education Internal Audit Profession and
Foundation (YPIA), Indonesia Standards Workshop (PSAI)
23 - 28 Juni 2025 Yayasan Pendidikan Internal Praktisi Audit Internal Webinar 1 (satu) auditor KPC
June 23 – 28, 2025 Audit (YPIA), Indonesia Bersertifikat (CPIA)Certified 1 (one) KPC’s auditor
Internal Audit Education Practitioner Internal Audit
Foundation (YPIA), Indonesia (CPIA)
2–3 Juli 2025 Yayasan Pendidikan Internal Konferensi Audit Internal (KAI) Yogyakarta 1 (satu) auditor KPC
July 2-3, 2025 Audit (YPIA), Indonesia 2025 1 (one) KPC’s auditor
Internal Audit Education Internal Audit Conference (KAI)
Foundation (YPIA), Indonesia 2025
4 Juli 2025 Institut Akuntan Prinsip dan Kolaborasi Tim Webinar 1 (satu) auditor BUMI
July 4, 2025 Publik Indonesia (IAPI) dalam Audit 1 (one) BUMI’s auditor
Indonesian Institute of Certified Principles and Team
Public Accountants (IAPI) Collaboration in Audit
7-22 Juli 2025 The Institute of Internal Auditors Program Sertifikasi -Indonesia Jakarta 1 (satu) auditor BUMI
July 7-22, 2025 (IIA) Indonesia Internal Audit Practitioner (IIAP) 1 (one) BUMI’s auditor
Indonesia Internal Audit
Practitioner (IIAP) -Certification
Program
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Tanggal Penyelenggara Pelatihan/Sertifikasi Lokasi Peserta
Date Host Training/Certification Venue Participant
28 Juli 2025 The Institute of Internal Auditors Keunggulan dalam Audit Webinar 1 (satu) auditor BUMI
July 28, 2025 (IIA) Indonesia Internal: Wawasan dari Peraih 1 (one) BUMI’s auditor
Skor CIA Tertinggi di Dunia
Excellence in Internal Audit:
Insights from the World’s Top
CIA Scorer
30 Juli 2025 LKP Grafologi Indonesia Mengenal Teknik Dasar Jakarta 4 (Empat) auditor
July 30, 2025 Indonesian Graphology LKP Pemeriksaan Keaslian Tulisan BUMI, dan 4 (empat)
dan Tanda Tangan auditor Arutmin
Understanding Basic Techniques 4 (Four) BUMI’s
for Checking the Authenticity of auditors, and 4 (four)
Handwriting and Signatures Arutmin’s auditors
8 Agustus 2025 Inhouse KPC Akses Pit (Area ROM & Aturan Sangatta 1 (satu) auditor KPC
August 8, 2026 Lalu Lintas Pit) 1 (one) KPC’s auditor
Pit Access (ROM Area & Pit
Traffic Rules)
27-28 Agustus 2025 The Institute of Internal Auditors Konferensi Nasional IIA Medan 2 (Dua) auditor BUMI,
August 27-28, 2026 (IIA) Indonesia Indonesia 2025 dan 3 (tiga) auditor
IIA Indonesia National Arutmin
Conference 2025 2 (Two) BUMI’s auditors,
and 3 (three) Arutmin’s
auditors
28 Agustus 2025 McKinsey Indonesia Prinsip-prinsip Inti AI Generatif Sangatta 4 (empat) auditor KPC
August 28, 2026 dan Cara Kerja Agile serta 4 (four) auditors KPC’s
Pengembangan Kasus
Penggunaan GenAI
Core Principles of Generative AI
and Agile Way of Working and
GenAI Use-Case Development
4 September 2025 Institut Akuntan Manajemen Pembaruan Pajak Webinar 1 (satu) auditor BUMI
September 4, 2025 Indonesia Tax Update 1 (one) BUMI’s auditor
Institut Akuntan Manajemen
Indonesia
8 - 9 September 2025 The Institute of Internal Auditors Membangun Program Kualitas Jakarta 1 (satu) auditor BUMI
September 8-9, 2025 (IIA) Indonesia Berkelanjutan 1 (one) BUMI’s auditor
Buiding Sustainable Quality
Program
9 September 2025 Inhouse KPC Manajemen Waktu Sangatta 1 (satu) auditor KPC
September 9, 2025 Time Management 1 (one) KPC’s auditor
15 September 2025 Inhouse BUMI Crayon: Kelas Master AI Copilot Jakarta 4 (Empat) auditor
September 15, 2025 Crayon: AI Copilot Master Class BUMI, dan 4 (empat)
auditor Arutmin
4 (Four) BUMI’s
auditors, and 4 (Four)
Arutmin’s auditors
17 September 2025 Data Snipper Pengantar Data Snipper Webinar 4 (Empat) auditor
September 17, 2025 Data Snipper Intro BUMI, dan 4 (empat)
auditor Arutmin
4 (Four) BUMI’s
auditors, and 4 (Four)
Arutmin’s auditors
19 September 2025 Inhouse BUMI Pelatihan Administrator Situs Jakarta 1 (satu) auditor BUMI
September 19, 2025 SharePoint untuk Implementasi 1 (one) BUMI’s auditor
DMS – Bagian 1
SharePoint Site Administrator
Training Site for DMS
Implementation – Part 1
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Performance Highlight Management Report Company Profile Management Discussion and Analysis
DIVISI
AUDIT INTERNAL
Internal Audit Division
Tanggal Penyelenggara Pelatihan/Sertifikasi Lokasi Peserta
Date Host Training/Certification Venue Participant
24 September 2025 Institut Akuntan Manajemen Strategic Role of Management Webinar 1 (satu) auditor BUMI
September 24, 2025 Indonesia Accountant in Digital Era 1 (one) BUMI’s auditor
Institut Akuntan Manajemen Strategic Role of Management
Indonesia Accountants in the Digital Era
29 – 30 September 2025 The Institute of Internal Auditors Manajemen Risiko Pihak Ketiga Jakarta 1 (satu) auditor BUMI
September 29-30, 2025 (IIA) Indonesia untuk Auditor Internal 1 (one) BUMI’s auditor
Third - Party Risk Management
for Internal Auditors
2 Oktober 2025 Inhouse BUMI Pelatihan Administrator Situs Jakarta 1 (satu) auditor BUMI
October 2, 2025 SharePoint untuk Implementasi 1 (one) BUMI’s auditor
DMS – Bagian 2
SharePoint Site Administrator
Training Site for DMS
Implementation – Part 2
4 Oktober 2025 The Indonesian Institute of Tax Update Webinar 1 (satu) auditor BUMI
October 4, 2025 Management Accountants 1 (one) BUMI’s auditor
(IAMI)
8-9 Oktober 2025 The Institute of Internal Auditors Keterampilan Komunikasi Jakarta 1 (satu) auditor BUMI
October 8-9, 2025 (IIA) Indonesia untuk Auditor: Wawancara dan 1 (one) BUMI’s auditor
Negosiasi
Communication Skills for
Auditors: Interviewing and
Negotiating
11 Oktober 2025 ISOS Cardiopulmonary Resuscitation Sangatta 1 (satu) auditor KPC1
October 11, 2025 (CPR) (one) KPC’s auditor
13-16 Oktober 2025 Yayasan Pendidikan Internal Auditor Internal Berkualifikasi Webinar 1 (satu) auditor KPC
October 13-16, 2025 Audit (YPIA), Indonesia Profesional (PQIA) 1 (one) KPC’s auditor
Internal Audit Education Professional Qualified Internal
Foundation Auditor (PQIA)
14 Oktober 2025 Institut Akuntan Standar dan Implementasi Webinar 1 (satu) auditor BUMI
October 14, 2025 Publik Indonesia (IAPI) Sustainability Reporting 1 (one) BUMI’s auditor
Indonesian Institute Sustainability Reporting
of Certified Public Accountants Standards and Implementation
(IAPI)
22 Oktober 2025 UN Global Compact Mengintegrasikan ICoFR, Audit Webinar 4 (empat) auditor
October 22, 2025 Network Indonesia Investigatif, dan Akuntansi Arutmin
Forensik Digital 4 (Four) Arutmin’s
Integrating ICoFR, auditors
Investigative Audits, and Digital
Forensic Accounting
20 -25 Oktober 2025 Yayasan Pendidikan Internal Qualified Internal Auditor (QIA) Webinar 1 (satu) auditor KPC
October 20 - 25, 2025 Audit (YPIA), Indonesia Tingkat Lanjutan. 1 (one) KPC’s auditor
Internal Audit Education Qualified Internal Auditor (QIA)
Foundation Advanced Level
14 Oktober 2025 Wolters Kluwer Pertemuan Pengguna Jakarta 1 (satu) auditor BUMI1
October 14, 2025 TeamMate 2025 Indonesia (one) BUMI’s auditor
2025 TeamMate User Meeting
Indonesia
3 -7 November 2025 Yayasan Pendidikan Internal Praktisi Audit Internal Webinar 1 (satu) auditor KPC
November 3 - 7, 2025 Audit (YPIA), Indonesia Bersertifikat (CPIA) 1 (one) KPC’s auditor
Internal Audit Education Certified Practitioner Internal
Foundation Audit (CPIA)
12 November 2025 Wolters Kluwer 2025 TeamMate User Meeting Jakarta 1 (satu) auditor BUMI1
November 12, 2025 Indonesia (one) BUMI’s auditor
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Corporate Governance Corporate Social Responsibility Financial Report
Tanggal Penyelenggara Pelatihan/Sertifikasi Lokasi Peserta
Date Host Training/Certification Venue Participant
18 – 19 November 2025 Prasetya Mulya Pemikiran Sistem dan Jakarta 1 (satu) auditor KPC
November 18 - 19, 2025 Pengambilan Keputusan 1 (one) KPC’s auditor
Kompleks
System Thinking and Complex
Decision Making
14 November 2025 BNBR Audit Berbasis Risiko 4 (Empat) auditor
November 14, 2025 Risk-Based Audit BUMI, dan 4 (empat)
auditor Arutmin
4 (Four) BUMI’s
auditors, and 4 (Four)
Arutmin’s auditors
1 Desember 2025 The Institute of Internal Auditors Budaya dan Etika Audit Webinar 2 (Dua) auditor BUMI2
December 01, 2025 (IIA) Indonesia Auditing Culture and Ethics (Two) BUMI’s auditors
3 - 4 Desember 2025 Yayasan Pendidikan Internal Seminar Nasional Internal Audit Bali 4 (empat) auditor KPC
December 3 - 4, 2025 Audit (YPIA), Indonesia (SNIA) 4 (four) auditors KPC’s
Internal Audit Education National Internal Audit Seminar
Foundation (SNIA)
1 – 6 Desember 2025 Yayasan Pendidikan Internal Qualified Internal Auditor (QIA) Webinar 1 (satu) auditor KPC
December 1 - 6, 2025 Audit (YPIA), Indonesia Tingkat Lanjutan 1 (one) KPC’s auditor
Internal Audit Education Qualified Internal Auditor (QIA)
Foundation Advanced Level
Sertifikasi Profesi
Professional Certification
Jumlah
Instansi Sertifikasi Karyawan
Agency Certification Number of
Employees
The Institute of Internal Auditors (IIA), Amerika Serikat Certified Internal Auditor (CIA) 1 orang
The Institute of Internal Auditors (IIA), United States of America 1 person
The Institute of Internal Auditors (IIA), Amerika Serikat Certification in Risk Management 1 orang
The Institute of Internal Auditors (IIA), United States of America Assurance (CRMA) 1 person
Ikatan Akuntan Indonesia (IAI), Indonesia Chartered Accountant (CA) 1 orang
Institute of Indonesia Chartered Accountants (IAI), Indonesia 1 person
Institut Akuntan Publik Indonesia (IAPI), Indonesia Certified Public Accountant of Indonesia 1 orang
Indonesian Institute of Certified Public Accountants (IAPI), Indonesia (CPA Indonesia) 1 person
Ikatan Akuntan Manajemen Indonesia (IAMI), Indonesia Certified Professional Management 1 orang
Indonesian Association of Management Accountants (IAMI), Indonesia Accountant (CPMA) 1 person
The Institute of Internal Auditors (IIA), Indonesia Indonesian Internal Audit Practitioner 1 orang
The Institute of Internal Auditors (IIA), Indonesia (IIAP) 1 person
Yayasan Pendidikan Internal Audit (YPIA), Indonesia Qualified Internal Auditor (QIA) 2 orang
Internal Audit Education Foundation (YPIA), Indonesia 2 people
Yayasan Pendidikan Internal Audit (YPIA), Indonesia Certified Practitioner Internal Audit (CPIA) 2 orang
Internal Audit Education Foundation (YPIA), Indonesia 2 people
KEANGGOTAAN DAN KOMPETENSI AUDITOR MEMBERSHIP AND COMPETENCE
AUDITOR DI DIVISI AUDIT INTERNAL IN THE INTERNAL AUDIT DIVISION
Selain sertifikasi yang dimiliki oleh Kepala Grup Audit In addition to the certification held by the Head of the
Internal, Divisi Audit Internal juga memiliki 1 (satu) auditor Internal Audit Group, the Internal Audit Division also has
yang bersertifikat Praktisi Audit Internal Indonesia (IIAP) one auditor certified as an Indonesian Internal Audit
dari the Institute of Internal Auditors (IIA), 2 (dua) auditor Practitioner (IIAP) from the Institute of Internal Auditors
bersertifikat Qualified Internal Auditor (QIA) dari Yayasan (IIA), two auditors certified as Qualified Internal Auditors
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Performance Highlight Management Report Company Profile Management Discussion and Analysis
DIVISI
AUDIT INTERNAL
Internal Audit Division
Pendidikan Internal Audit (YPIA), Indonesia, dan 2 (dua) (QIA) from the Internal Audit Education Foundation
auditor bersertifikat Certified Practitioner Internal Audit (YPIA), Indonesia, and two auditors certified as Certified
(CPIA) dari Yayasan Pendidikan Internal Audit (YPIA), Practitioner Internal Auditors (CPIA) from the Internal Audit
Indonesia. Pada 31 Desember 2025, terdapat 13 (tiga Education Foundation (YPIA), Indonesia. As of December 31,
belas) auditor di BUMI Grup termasuk Kepala Grup Audit 2025, there were 13 (thirteen) auditors in the BUMI Group,
Internal. including the Head of the Internal Audit Group.
RAPAT DIVISI AUDIT INTERNAL SELAMA INTERNAL AUDIT DIVISION MEETINGS
TAHUN 2025 DURING 2025
Selama 2025, Unit Audit Internal telah melaksanakan 5 During 2025, the Internal Audit Unit held five meetings with
(lima) kali rapat dengan Komite Audit dengan tingkat the Audit Committee with the following attendance levels:
kehadiran sebagai berikut:
Peserta Divisi Audit
Peserta Komite Audit
Tanggal Internal
No Commitee Audit Agenda
Date Internal Audit Division
Participants
Participants
1 23 Januari 2025 1. Lufti Julian 1. Kanaka Puradiredja Aktivitas Divisi Audit Internal
January 23, 2025 2. Aidirsyah 2. Anton Setianto Internal Audit Division Activities
3. Indra Safitri
2 5 Juni 2025 1. Lufti Julian 1. Kanaka Puradiredja Aktivitas Divisi Audit Internal
June 5, 2025 2. Aidirsyah 2. Anton Setianto Internal Audit Division Activities
3. Indra Safitri
3 28 Juli 2025 1. Lufti Julian 1. Kanaka Puradiredja Aktivitas Divisi Audit Internal
July 28, 2025 2. Aidirsyah 2. Anton Setianto Internal Audit Division Activities
3. Indra Safitri
4 29 Oktober 2025 1. Aidirsyah 1. Kanaka Puradiredja Aktivitas Divisi Audit Internal
October 29, 2025 2. Anton Setianto Internal Audit Division Activities
3. Indra Safitri
5 4 Desember 2025 1. Aidirsyah 1. Kanaka Puradiredja Presentasi Rencana Kerja Audit Internal Tahun 2026
December 4, 2025 2. Syudkirman 2. Anton Setianto Presentation of Internal Audit Workplan for the year 2026.
3. Indra Safitri
KEGIATAN DIVISI AUDIT INTERNAL INTERNAL AUDIT DIVISION ACTIVITIES
SELAMA TAHUN 2025 DURING 2025
Sepanjang 2025, Divisi Audit Internal telah melakukan Throughout 2025, the Internal Audit Division conducted
berbagai kegiatan sesuai RBIA 2025 sebagai berikut: various activities in accordance with the 2025 RBIA, as follows:
• Melakukan pertemuan dengan Manajemen Senior • Met with Senior Management and Risk Officers at
serta Risk Officers BUMI, KPC, dan Arutmin untuk BUMI, KPC, and Arutmin to update the 2025 Risk-Based
memperbaharui Rencana Audit Internal Berbasis Risiko Internal Audit (RBIA) Plan and to prepare the 2026
(RBIA) 2025, dan untuk menyiapkan rencana RBIA 2026. RBIA Plan.
• Mengikuti rapat Komite Audit dan Manajemen di BUMI • Attended Audit Committee and Management
dan KPC, dan Arutmin untuk membahas pembaruan meetings at BUMI, KPC, and Arutmin to discuss updates
pelaksanaan Rencana RBIA 2025 dan penyiapan to the implementation of the 2025 RBIA Plan and the
Rencana RBIA 2026. preparation of the 2026 RBIA Plan.
• Melaporkan hasil penugasan audit internal kepada • Reported the results of internal audit assignments to the
Direksi melalui Presiden Direktur dan kepada Dewan Board of Directors through the President Director and to the
Komisaris melalui Komite Audit. Board of Commissioners through the Audit Committee.
• Melakukan pertemuan rutin dengan Komite Audit • Held regular meetings with the Audit Committee every
setiap kuartal. quarter.
• Memantau pelaksanaan rekomendasi audit internal • Monitored the implementation of internal audit
dengan mengingatkan manajemen mengenai recommendations by reminding management of the
tenggat waktu penerapan rekomendasi yang harus deadlines for their implementation.
mereka penuhi.
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• Berpartisipasi dalam sesi penyampaian • Participated in a session to present the Personal Data
Undang‑Undang Perlindungan Data Pribadi (PDP) Protection (PDP) Law to BUMI employees.
kepada karyawan BUMI.
• Memberikan masukan kepada Komite Audit BUMI • Provided input to the BUMI Audit Committee in
dalam pembahasan Kasus Hukum terkait Obligasi discussing the Mandatory Convertible Bonds (MCB)
Konversi Wajib (MCB) dengan Divisi Corporate legal case with the Corporate Secretary and Legal
Secretary dan Divisi Hukum. Divisions.
• Memberikan masukan mengenai Undang-Undang • Provided input to the BUMI Audit Committee regarding
Omnibus tentang Pengaturan Ketenagakerjaan the Omnibus Law on Employment Regulations.
kepada Komite Audit BUMI.
• Memberikan masukan terkait Rencana Respons • Provided input to the BUMI DiTech Division regarding
Insiden Keamanan Siber (CSIRP) tahap awal kepada the initial Cybersecurity Incident Response Plan
Divisi DiTech BUMI. (CSIRP).
• Memberikan masukan terkait SOP cuti karyawan dan • Provided input regarding the employee leave SOP and
pendelegasian wewenang kepada Divisi HCGA BUMI. delegation of authority to the BUMI HCGA Division.
• Memberikan masukan terkait Badan Kerja Sama • Provided input regarding the Bipartite Cooperation
Bipartit kepada Divisi HCGA BUMI. Agency to the BUMI HCGA Division.
• Memberikan masukan terkait program Speak-Up/ • Provided input regarding the Speak-Up/Whistleblowing
Pelaporan Pelanggaran (WBS) kepada Divisi HCGA BUMI. (WBS) program to the BUMI HCGA Division.
• Memberikan masukan terkait aplikasi TI kepada Divisi • Provided input regarding IT applications to the BUMI
HCGA BUMI. HCGA Division.
• Memberikan masukan dalam pertemuan Departemen • Provided input during meetings between the BUMI
Corcom BUMI dan Vendor Situs Web BUMI. Corcom Department and the BUMI Website Vendor.
• Memberikan masukan terkait tanggung Jawab • Provided input regarding BUMI Website Management
Pengelolaan Situs Web BUMI kepada Departemen Responsibilities to the Corcom Department and the
Corcom dan Divisi DiTech BUMI. BUMI DiTech Division.
• Membantu Divisi Ditech BUMI dalam pertemuan terkait • Assisted the BUMI Ditech Division in meetings
Sistem Manajemen Dokumen (DMS)/ Kecerdasan regarding Document Management Systems (DMS)/
Buatan (AI). Artificial Intelligence (AI).
• Memberikan masukan mengenai klarifikasi tanggung • Provided input regarding the clarification of new
jawab baru dengan Grup Tata Kelola dan Kepatuhan, responsibilities with the BUMI Governance and
Grup DiTech, dan Grup ESG BUMI. Compliance Group, DiTech Group, and ESG Group.
• Bertemu Institut Direksi Perusahaan Indonesia (IICD) • Met with the Indonesian Institute of Corporate
terkait hasil ACGS 2025. Directors (IICD) regarding the results of the 2025 ACGS.
• Berpartisipasi dalam peluncuran AI Copilot GoLive • Participated in the launch of AI Copilot GoLive from the
dari Divisi Ditech BUMI. BUMI Ditech Division.
• Membantu dalam pembentukan LKS Bipartit di • Assisted in the formation of the Bipartite LKS in the
Departemen Sumber Daya Manusia BUMI. BUMI Human Resources Department.
• Menghadiri rapat bulanan Grup Head di BUMI. • Attended monthly Group Head meetings at BUMI.
• Berpartisipasi dalam diskusi mengenai CSR BUMI • Participated in discussions regarding BUMI’s CSR with
dengan Tim ESG & CSR BUMI. the BUMI ESG & CSR Team.
• Memfasilitasi diskusi tentang manajemen data dan • Facilitated discussions on BUMI’s data management
rencana keberlanjutan bisnis (BCP) BUMI dengan Tim and business continuity plan (BCP) with the Office
Kantor Presiden Direktur (PD), Tim Manajemen Data of the President Director (PD) Team, the Digital and
Digital dan Perusahaan, dan Tim Tata Kelola Korporat Corporate Data Management Team, and the BUMI
dan Kepatuhan BUMI. Corporate Governance and Compliance Team.
• Memberikan masukan terkait Penggunaan Audit • Provided input regarding the use of Internal Audit
Internal Copilot bersama DiTech BUMI dan Cryon. Copilot with DiTech BUMI and Cryon.
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Performance Highlight Management Report Company Profile Management Discussion and Analysis
DIVISI
AUDIT INTERNAL
Internal Audit Division
• Membantu dalam diskusi mengenai penutupan • Assisted in discussions regarding the closure of the
Proyek Penilaian Kerentanan dan Pengujian Penetrasi Vulnerability Assessment and Penetration Testing
(VAPT) Punggawa kepada Divisi DiTech BUMI. (VAPT) Project with the DiTech BUMI Division.
• Melakukan diskusi mengenai Audit Internal dan • Conducted discussions regarding Internal Audit and
Manajemen Resiko dengan Divisi Manajemen Risiko Risk Management with the BUMI Risk Management
BUMI. Division.
• Melakukan diskusi mengenai KPI Audit Internal Grup • Discussed BUMI Group Internal Audit KPIs with the
BUMI dengan Divisi HCGA dan Kantor Presiden Direktur HCGA Division and the Office of the President Director
BUMI. of BUMI.
• Menyelenggarakan Pelatihan Grafonomi untuk Grup • Conducted Graphonomy Training for the Internal
Audit Internal di Kelompok Usaha Bakrie (KUB). Audit Group at the Bakrie Business Group (KUB).
• Memberikan telaah tentang situs web dan informasi • Provided a review of our website and contact
kontak kami kepada Departemen Corcom BUMI. information to the BUMI Corcom Department.
• Memberikan masukan terkait Tunjangan Mobil untuk • Provided input regarding Employee Car Allowances to
Karyawan kepada Divisi HCGA BUMI. the BUMI HCGA Division.
• Melakukan implementasi Sistem Manajemen Audit • Implemented the TeamMate+ Audit Management
TeamMate+ (B-TRUST) di BUMI, KPC dan Arutmin System (B-TRUST) at BUMI, KPC, and Arutmin.
• Memberikan konsultasi tentang Peningkatan • Provided consultation on Radio Infrastructure
Infrastruktur Radio untuk Teknologi Informasi (TI) KPC. Improvement for KPC’s Information Technology (IT).
• Memberikan konsultasi tentang Pengelolaan Pesanan • Provided consultation on Overorder Management and
Berlebihan dan Suku Cadang Sisa dengan McKinsey di Scrap Parts with McKinsey at KPC.
KPC.
• Memperoleh informasi terkini mengenai pengendalian • Obtained updates on Overorder Control and Scrap
Pesanan Berlebihan dan Pengelolaan Suku Cadang Parts Management to the Mining Support Division
Sisa kepada Divisi Pendukung Pertambangan (MSD) (MSD) and Warehouse and Inventory Control Section
dan Seksi Pengendalian Gudang dan Inventaris (SIC) (SIC) at KPC.
di KPC.
• Memberikan konsultasi Mengenai Pelepasan Kontrak • Provided consultation on SSSA Contract Release for
SSSA untuk Suku Cadang Sisa Volvo dengan Tim Volvo Scrap Parts with the Excavator Maintenance
Pemeliharaan Ekskavator dari Divisi Pendukung Team from the Mining Support Division (MSD) at KPC.
Pertambangan (MSD) di KPC.
• Memberikan konsultasi tentang Material Bekas Proyek • Provided consultation on Project Scrap Materials in the
di Divisi Kontrak Pertambangan di KPC. Mining Contract Division at KPC.
• Memberikan pelatihan terkait Sistem Manajemen • Provided training on the Audit Management System
Audit untuk Pengguna KPC. for KPC Users.
• Memberikan konsultasi tentang Dokumentasi • Provided consultation on Electronic Documentation for
Elektronik untuk Kontrak dan Service Order di KPC. Contracts and Service Orders at KPC.
• Memfasilitasi CFO dalam Peningkatan Pengelolaan • Facilitated the CFO in Improving Project Scrap Material
Material Sisa Proyek di KPC. Management at KPC.
• Memberikan konsultasi mengenai pembentukan Tim • Provided consultation on the formation of an Internal
Gugus Tugas Audit Internal di Maintenance Operation Audit Task Force Team in the Maintenance Operations
Division di KPC. Division at KPC.
• Memberikan konsultasi Mengenai Hadiah Lebaran • Provided consultation on Eid Gifts (Parcels) to the
(Parsel) kepada Divisi Pendukung Pertambangan Mining Support Division (MSD) at KPC.
(MSD) di KPC.
• Memberikan konsultasi tentang Penanganan Isu • Provided consultation on KPC’s Handling of Social
Sosial dan Komunitas oleh KPC melalui Yayasan and Community Issues through the Senyum Harapan
Senyum Harapan. Foundation.
• Memberikan konsultasi terkait Evaluasi Digitalisasi • Provided consultation on the Evaluation of the
Klaim Medis SDM di KPC. Digitalization of Human Resources Medical Claims at KPC.
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• Memberikan konsultasi tentang Metode Evaluasi • Provided consultation on the Contract Material
Verifikasi Material Kontrak kepada Divisi Pendukung Verification Evaluation Method to the Mining Support
Pertambangan (MSD) di KPC. Division (MSD) at KPC.
• Memfasilitasi penyusunan Financial Authority setelah • Facilitated the establishment of a Financial Authority
penggabungan Mining Operation Division (MOD) dan following the merger of the Mining Operations Division
Mining Support Division (MSD) di KPC. (MOD) and Mining Support Division (MSD) at KPC.
• Memberikan telaah mengenai Laporan Keberlanjutan • Provided a review of KPC’s Sustainability Report.
KPC.
• Memfasilitasi Komitmen Anti-Suap untuk Pemasaran • Facilitated the Anti-Bribery Commitment for KPC
KPC. Marketing.
• Memberikan konsultasi tentang Daftar Peserta Tender • Provided consultation on the List of Tender Participants
di KPC. at KPC.
• Memberikan konsultasi terkait Pertimbangan Nilai • Provided consultation regarding Exchange Rate
Tukar dalam Kontrak di KPC. Considerations in Contracts at KPC.
• Memberikan konsultasi terkait Opsi Penawaran Sewa • Provided consultation regarding KPC’s Used Car Rental
Mobil Bekas KPC untuk Karyawan. Offer Options for Employees.
• Memberikan konsultasi terkait Pemotongan Tagihan • Provided consultation regarding Bill Deductions for
untuk Penyelesaian Pekerjaan yang Tidak Memenuhi Completion of Non-Qualifying Work at KPC.
Persyaratan di KPC.
• Memfasilitiasi pelatihan untuk Peningkatan Kesadaran • Facilitated Internal Audit Awareness Training for
Audit Internal untuk Karyawan Level Pengawas ke Atas Supervisory and Above Employees at KPC.
di KPC.
• Memberikan konsultasi terkait Kapitalisasi Tangki • Provided consultation regarding Fuel Tank
Bahan Bakar di KPC. Capitalization at KPC.
• Menjadi Pembicara Tamu untuk Penyegaran Evaluasi • Served as a Guest Speaker for Contractor Performance
Kinerja Kontraktor bagi Pengelola dan Kontraktor di Evaluation Refreshers for Managers and Contractors
KPC. at KPC.
• Memfasilitasi PT BNBR dalam melakukan • Facilitated PT BNBR in conducting benchmarking for
benchmarking Audit KPC Komunikasi Radio. the KPC Radio Communication Audit.
• Memberikan konsultasi terkait syarat dan ketentuan • Provided consultation regarding the terms and
kepada Penanggung Jawab Kontrak dalam hal conditions to the Contractor in Charge regarding
Kriteria Penalti yang Dapat Dinegosiasikan di KPC. Negotiable Penalty Criteria at KPC.
• Memberikan telaah terbatas terhadap Pengadaan • Provided a limited review of Historical Procurement on
Historis pada Jaringan Mesh Rajant di KPC. the Rajant Mesh Network at KPC.
• Memberikan telaah terbatas tentang kemajuan • Provided a limited review of the progress of the AI
Proyek Prakiraan Cuaca AI di KPC. Weather Forecasting Project at KPC.
• Memberikan konsultasi mengenai Izin Terowongan • Provided consultation regarding the Inul Tunnel Permit
Inul (Divisi Operasi Pertambangan (MOD) di KPC. (Mining Operations Division (MOD)) at KPC.
• Memberikan konsultasi terhadap Tim Audit Divisi • Provided consultation to the BPI Division Audit Team on
BPI atas Audit Peningkatan Skenario Proses Aliran the Audit of the Improvement of the Coal Flow Process
Batubara dari Tambang sampai Kapal di KPC. Scenario from Mine to Ship at KPC.
• Memberikan konsultasi kepada Divisi HSE mengenai • Provided consultation to the HSE Division regarding
kepatuhan wajib terhadap Peraturan KPC terkait mandatory compliance with KPC Regulations related
dengan Mulai Kerja KPC untuk Kontraktor. to KPC’s Commencement of Work for Contractors.
• Memberikan konsultasi tentang Tunjangan Radiasi • Provided consultation regarding Radiation Allowances
kepada Divisi Pengembangan Pertambangan di KPC. to the Mining Development Division at KPC.
• Memberikan konsultasi Perbaikan dalam Pengawasan • Provided consultation regarding Improvements in the
Instruksi Kerja yang Belum Dibayar pada Sistem Ellipse Supervision of Unpaid Work Instructions in the Ellipse
di KPC. System at KPC.
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DIVISI
AUDIT INTERNAL
Internal Audit Division
• Memberikan konsultasi kepada HR KPC dalam • Provided consultation to KPC HR regarding a
Perbandingan Paket Makan dari PT Sehati Mandiri Comparison of Meal Packages from PT Sehati Mandiri
Utama dan PT Patra Utama and PT Patra.
• Melakukan diskusi mengenai indikator kinerja • Discussed safety performance indicators in contract
keselamatan dalam dokumen kontrak di Arutmin. documents at Arutmin.
• Melakukan diskusi tentang tindak lanjut rekomendasi • Discussed follow-up on recommendations for
program kemitraan di program Pengembangan partnership programs in the Community Development
Komunitas (CD) di Arutmin. (CD) program at Arutmin.
• Melakukan diskusi mengenai prosedur klaim medis • Discussed online medical claim procedures with the
online dengan tim HR di Arutmin. HR team at Arutmin.
• Melakukan diskusi mengenai tindak lanjut atas • Discussed follow-up on recommendations from
rekomendasi manajemen fasilitas transportasi di Arutmin. transportation facility management at Arutmin.
• Melakukan diskusi mengenai tindak lanjut atas • Held discussions regarding follow-up on audit
rekomendasi audit program Pengembangan recommendations for the Community Development
Komunitas (CD) di Arutmin. (CD) program at Arutmin.
• Memberikan konsultasi kepada bagian SDM terkait • Provided consultation to the HR department regarding
nomeklatur karyawan dalam proses outsourcing di employee nomenclature in the outsourcing process at
Arutmin. Arutmin.
Berikut merupakan daftar penugasan Divisi Audit Internal The following is a list of assignments for the Internal Audit
selama tahun 2025: Division during 2025:
Penugasan
No
Assignment
BUMI
1 Audit atas Pengendalian Umum Teknologi Informasi (ITGC)
Audit on Information Technology General Control (ITGC)
2 Audit atas Manajemen Situs Web BUMI
Audit on BUMI’s Website Management
3 Audit atas Aset Tetap BUMI
Audit on BUMI’s Fixed Assets
4 Konsultasi atas Pengkinian SOP Pengelolaan Situs Web BUMI
Consultation on Update of the BUMI’s Website Management SOP
KPC
1 Audit atas Pengelolaan Klaim Kesehatan
Audit on Medical Claim Management
2 Audit atas Pengelolaan Komunikasi Radio
Audit on Radio Communication Management
3 Audit atas Proyek Sipil dan Infrastruktur
Audit on Project of Civil and Infrastructure
4 Verifikasi Bonus Kinerja Q3 – 2024
Verification of Q3 – 2024 Performance Bonus
5 Verifikasi Bonus Kinerja Q4 – 2024
Verification of Q4 – 2024 Performance Bonus
6 Verifikasi Bonus Kinerja Q1 & Q2 – 2025
Verification of Q1 & Q2 – 2025 Performance Bonus
7 Verifikasi Bonus Kinerja Q3 – 2025
Verification of Q3 2025 Performance Bonus
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Penugasan
No
Assignment
ARUTMIN
1 Audit atas Pengelolaan Lahan di Kintap
Audit on Land Management at Kintap
2 Audit atas Kinerja Produksi CLS di Tambang Satui
Audit on CLS Production Performance at Satui Mine
3 Audit atas Operasi Pengeboran dan Peledakan di Tambang Satui, Batulicin, dan Senakin
Audit on Drill and Blast Operation at Satui, Batulicin, and Senakin Mines
4 Audit atas Audit Proyek Infrastruktur
Audit on Infrastructure Projects
5 Audit atas Sistem Manajemen Rencana Jangka Panjang
Audit on Long Term Plan Management System
6 Audit atas Manajemen Kontrak Non-Pertambangan
Audit on Non-Mining Contract Management
7 Audit atas Pengelolaan Perkebunan Kelapa Sawit (Pengembangan Komunitas) di Tanah Rata, Senakin
Audit on Oil Palm Plantation Management (Community Development) in Tanah Rata, Senakin
8 Audit Manajemen Transportasi
Audit on Transportation Management
9 Verifikasi Bonus Kinerja Q4 – 2024
Verification of Q4 – 2024 Performance Bonus
10 Verifikasi Bonus Kinerja Q1 – 2025
Verification of Q1 – 2025 Performance Bonus
11 Verifikasi Bonus Kinerja Q2 – 2025
Verification of Q2 – 2025 Performance Bonus
12 Verifikasi Bonus Kinerja Q3 – 2025
Verification of Q3 – 2025 Performance Bonus
Divisi Audit Internal memperhitungkan risiko-risiko The Internal Audit Division took into account key risks
kunci yang teridentifikasi melalui Enterprise-Wide Risk identified through the Enterprise-Wide Risk Management
Management System (ERM) dalam menyusun rencana System (ERM) in developing the 2025 and 2026 RBIA
RBIA 2025 dan 2026, dan ikut serta secara aktif dalam plans, and actively participated in overseeing the
mengawasi penerapan mitigasi risiko/rencana perbaikan implementation of risk mitigation/ERM improvement plans
ERM dalam pelaksanaan audit berdasarkan rencana in audits based on the 2025 RBIA plan in relevant divisions
RBIA 2025 di divisi terkait di BUMI, KPC, Arutmin, dan anak at BUMI, KPC, Arutmin, and other major subsidiaries.
perusahaan besar lainnya.
Divisi Audit Internal telah mengkomunikasikan rancangan The Internal Audit Division has communicated the draft
rencana audit internal tahun 2026 kepada Komite Audit 2026 internal audit plan to the Audit Committee of BUMI
BUMI dan anak perusahaan, melaporkan hasil audit tahun and its subsidiaries, reported the 2025 audit results,
2025, dan menyelaraskan dan memasukkan saran-saran and aligned and incorporated the Audit Committee’s
dari Komite Audit terkait rencana audit internal 2026. recommendations regarding the 2026 internal audit plan.
Di tahun 2026, Divisi Audit Internal berencana untuk In 2026, the Internal Audit Division plans to conduct
menjalankan kegiatan audit internal yang difokuskan internal audit activities focused on the following areas
pada area berikut berdasarkan atas rencana Audit based on the Risk-Based Internal Audit (RBIA) plan:
Internal Berbasis Resiko (RBIA) berikut ini:
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DIVISI
AUDIT INTERNAL
Internal Audit Division
Rencana Kegiatan
No
Activity Plan
BUMI
1 Telaah atas Divisi Strategi Korporat dan Kantor Presiden Direktur
Review of the Corporate Strategy and President Director’s Office Division
2 Audit atas Tata Kelola Komite Direksi
Audit on Board of Directors’ Committee Governance
3 Telaah atas Arus Kas Kuartalan
Review of Quarterly Cash Flow
4 Konsultasi atas Pengkinian SOP Uji Tuntas
Consultation on the Update of Due Diligence SOP
5 Telaah atas Anak Perusahaan - Wolfram Limited
Subsidiary Review - Wolfram Limited
6 Telaah atas Anak Perusahaan - Jubilee Metals Limited
Subsidiary Review - Jubilee Metals Limited
KPC
1 Audit atas Kontrak Pertambangan Bengalon
Audit on Mining Contract of Bengalon
2 Audit atas Produk Digitalisasi
Audit on Digitalization Product
3 Audit atas Pengelolaan Debu dan Suara
Audit on Dust and Sound Management
4 Audit atas Kontrak Jasa Pertambangan
Audit on Contract on Mining Services
5 Audit atas Manajemen Derek Apung
Audit on Floating Crane Management
6 Audit atas Optimalisasi Pencampuran Lanjutan
Audit on Advanced Blending Optimization
7 Audit atas Kompensasi Lahan
Audit on Land Compensation
8 Audit atas Pemeliharaan Alat Berat
Audit on Heavy Equipment Maintenance
ARUTMIN
1 Audit atas Manajemen Bahan Bakar
Audit on Fuel Management
2 Audit atas Kepatuhan Lingkungan
Audit on Environmental Compliance
3 Audit atas Pengelolaan Lahan
Audit on Land Management
4 Audit atas Keselamatan – Tindak Lanjut Investigasi Kecelakaan
Audit on Safety – Accident Investigation Follow-up
5 Audit atas Proyek Variasi
Audit on Variation Projects
6 Audit atas Sistem Manajemen Geoteknik
Audit on Geotech Management System
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SISTEM
PENGENDALIAN INTERNAL
Internal Control System
Perseroan memiliki dan menerapkan sistem The Company has and implements an internal control
pengendalian internal yang dirancang dengan tujuan system designed to achieve the reliability and accuracy
mencapai keandalan dan ketepatan informasi keuangan of financial and operational information, effectiveness
dan operasi, efektivitas dan efisiensi dalam operasi, and efficiency in operations, protection of physical assets,
perlindungan aset fisik, dan kepatuhan pada semua and compliance with all relevant laws, regulations, and
undang-undang, peraturan dan kontrak yang relevan. contracts. The Board of Directors is responsible for the
Direksi bertanggung jawab atas sistem pengendalian Company’s overall internal control system.
internal Perseroan secara keseluruhan.
PENERAPAN SISTEM PENGENDALIAN IMPLEMENTATION OF FINANSIAL AND
KEUANGAN DAN OPERASIONAL OPERATIONAL CONTROL SYSTEM
Perseroan menerapkan sistem pengendalian internal The Company implements an internal control system on
atas 2 (dua) aspek, yaitu pengendalian operasional 2 (two) aspects, namely operational control and financial
dan pengendalian keuangan, termasuk di dalamnya control including compliance with applicable laws and
kepatuhan terhadap hukum dan peraturan yang berlaku. regulations. In terms of financial control, the Company
Dalam hal pengendalian keuangan, Perseroan memiliki has policies, procedures, and instructions related to
kebijakan, prosedur, dan instruksi berkaitan dengan finance that are updated regularly to describe actual
keuangan yang senantiasa diperbaharui (update) secara operational activities and in accordance with applicable
berkala guna menggambarkan kegiatan operasional regulations and accounting standards.
yang aktual dan sesuai dengan peraturan serta standar
akuntansi yang berlaku.
Dalam hal pengendalian operasional, Perseroan In terms of operational control, the Company implements
menerapkan pengendalian internal atas berbagai hal internal control over various matters related to operational
yang berkaitan dengan tujuan operasional yang dapat objectives that can help management to understand the
membantu manajemen untuk memahami sejauh mana extent to which the Company’s operational objectives can
tujuan operasional Perseroan dapat tercapai. Perseroan be achieved. The Company also implements policies and
juga menerapkan kebijakan dan prosedur yang procedures that help achieve operational objectives and
membantu pencapaian tujuan operasional dan secara reasonably ensure compliance with the implementation
wajar memastikan kepatuhan implementasi undang- of applicable laws and regulations.
undang dan peraturan yang berlaku
IMPLEMENTASI SISTEM PENGENDALIAN IMPLEMENTATION OF INTERNAL CONTROL
INTERNAL 2025 SYSTEM 2025
Selama 2025, Perseroan menerapkan sistem pengendalian During 2025, the Company implemented the internal
internal melalui aspek-aspek berikut ini: control system through the following aspects:
• Komponen lingkungan pengendalian: • Components of the Control Environment:
Perseroan mengedepankan pentingnya penerapan The Company places importance on the continuous
Pedoman Perilaku secara berkelanjutan di seluruh implementation of the Code of Conduct throughout
jenjang organisasi untuk memastikan seluruh the organization to ensure that its employees have
karyawan memiliki integritas yang tinggi dan high integrity and apply ethics in all their activities.
menerapkan etika dalam semua kegiatan. Pedoman The Code of Conduct has been regularly reviewed and
Perilaku ini terus ditelaah dan diperbaharui secara updated
rutin.
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SISTEM
PENGENDALIAN INTERNAL
Internal Control System
Pelatihan dan program pengembangan yang Training and related development programs have
relevan tersedia bagi karyawan Perseroan dan anak been provided to employees of the Company and
perusahaannya agar karyawan memiliki kompetensi, its subsidiaries to ensure that all employees have
keahlian, dan pengetahuan yang memadai dalam sufficient competency, expertise, and knowledge in
melaksanakan tugas dan tanggung jawab. Direksi performing their duties and responsibilities. The Board
dan Dewan Komisaris senantiasa memberikan of Directors and Board of Commissioners have given
perhatian dan arahan penuh untuk memastikan full attention and direction to ensure that the control
lingkungan pengendalian berlaku sebagai suatu environment serves as a strong foundation for all
landasan yang kuat untuk semua komponen lain other components of internal control.
dalam pengendalian internal.
• Komponen penilaian risiko: • Components of Risk Assessment
Perseroan menunjuk Risk Officer di BUMI dan anak The Company appoints Risk Officer in BUMI and its
perusahaannya untuk membantu Risk Owner dalam subsidiaries to assist the Risk Owner in identifying,
mengidentifikasi, menganalisis, merencanakan, analyzing, planning, implementing and monitoring
melaksanakan, dan memantau kegiatan mitigasi risk mitigation activities. BUMI has documented and
risiko. BUMI telah mendokumentasikan dan communicated Enterprise Risk Management (ERM)
mengkomunikasikan kepada karyawan terkait, policies and procedures to relevant employees. The
kebijakan dan prosedur Manajemen Risiko Korporat ERM policies and procedures include objectives,
(Enterprise Risk Management – ERM). Kebijakan responsible parties, risk management organizational
dan prosedur ERM mencakup tujuan, pihak yang structure, risk management framework, risk policy, and
bertanggung jawab, struktur organisasi pengelolaan risk management process (namely risk identification,
risiko, kerangka kerja manajemen risiko, kebijakan evaluation, mitigation, monitoring and reporting).
risiko dan proses manajemen risiko (yaitu identifikasi,
evaluasi, mitigasi, pemantauan, dan pelaporan risiko).
Setiap kali muncul risiko yang signifikan, risiko ini akan Whenever significant risks arise, these risks will be
segera dianalisis dan rencana mitigasi yang tepat immediately analyzed and appropriate mitigation
akan dirancang, diimplementasikan dan dimonitor. plans will be designed, implemented and monitored.
Selain itu, penilaian risiko secara keseluruhan dan In addition, overall and detailed risk assessments have
terperinci telah dilakukan secara teratur di BUMI dan been conducted regularly at BUMI and subsidiaries on
anak perusahaan atas proses bisnis kunci. key business processes.
Daftar risiko dan peta risiko (risk map) BUMI BUMI’s risk register and risk map have been reviewed
senantiasa ditinjau ulang dan diperbaharui sebagai and updated as a high commitment in response
komitmen yang tinggi dalam menanggapi situasi to the current situation and dynamic changes in
saat ini dan perubahan lingkungan di BUMI yang BUMI’s environment. The ERM results have been used
dinamis. Hasil ERM ini telah digunakan sebagai dasar as the basis to update the 2025 Risk Based Internal
untuk memperbarui rencana Audit Internal Berbasis Audit (RBIA) plan and develop the 2026 RBIA plan. In
Resiko (RBIA) 2025 dan menyusun rencana RBIA summary, the risk management process has covered
2026. Secara ringkas, proses manajemen risiko telah the process of goal setting, event identification, risk
mencakup proses penentuan tujuan, identifikasi assessment and risk response.
kejadian, penilaian risiko dan tanggapan atas risiko.
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• Komponen kegiatan pengendalian: • Components of Control Activities
Rencana mitigasi risiko dan kegiatan pengendalian Risk mitigation plans and control activities have
senantiasa ditinjau dan diperbaharui di BUMI, KPC, been reviewed and updated at BUMI, KPC, Arutmin
Arutmin, dan anak perusahaan lainnya. Dokumentasi and other subsidiaries. Documentation and design of
dan rancangan kegiatan pengendalian terus control activities have been improved as part of the
ditingkatkan sebagai bagian dari penyusunan, development, update and continuous improvement
pengkinian, dan perbaikan SOP berkelanjutan of SOPs at BUMI and its subsidiaries. These SOPs
di BUMI dan anak perusahaannya. SOP ini telah have been communicated and socialized to relevant
dikomunikasikan dan disosialisasikan kepada employees and their implementation has been
karyawan terkait dan implementasinya telah reviewed and monitored on an ongoing basis to
ditinjau dan dipantau secara berkelanjutan untuk ensure all control activities have been implemented
memastikan semua kegiatan pengendalian telah at BUMI and its subsidiaries.
diterapkan di BUMI dan anak perusahaannya.
• Komponen informasi dan komunikasi: • Information and Communication Component
Manajemen operasi memiliki tanggung jawab untuk Operations management has the responsibility to
memastikan bahwa sistem pengendalian internal, ensure that the internal control system, both for
baik untuk keuangan maupun operasional, berjalan financial and operational, runs effectively through
secara efektif melalui identifikasi, pencatatan dan the identification, recording and communication
komunikasi informasi yang relevan dalam bentuk of relevant information in sufficient form and
dan jangka waktu yang memadai sehingga mereka timeframe, enabling them to properly carry out
dapat menjalankan tanggung jawab mereka dengan their responsibilities. Furthermore, the Company has
baik. Selanjutnya, Perseroan telah menerapkan implemented a Speak-Up System to ensure that all
Speak-Up System untuk memastikan bahwa semua significant violations of the Code of Conduct will be
pelanggaran signifikan atas Pedoman Perilaku appropriately investigated and followed up.
diselidiki dan ditindaklanjuti secara tepat.
• Komponen pemantauan: • Components of Monitoring
Kegiatan pemantauan terus dilakukan melalui Monitoring activities have been conducted through
pengawasan secara mendalam dan berkelanjutan in-depth and continuous supervision at all levels of
pada semua tingkatan manajemen di semua management in all divisions under the BUMI Group
divisi di bawah Grup BUMI untuk mengidentifikasi to identify potential deviations that may hinder the
potensi penyimpangan yang dapat menghambat achievement of the Company’s objectives and to
pencapaian tujuan Perseroan dan melakukan rectify them immediately.
perbaikan dengan segera.
Manajemen pada semua tingkatan adalah lini pertama Management at all levels are the first line in reviewing
dalam meninjau dan memantau proses dan pengendalian and monitoring the internal processes and controls for
internal untuk area dalam tanggung jawabnya dalam the areas under their responsibility in their day-to-day
aktivitas operasi keseharian mereka. Manajemen operations. Management makes improvements based on
melakukan perbaikan berdasarkan pemantauan such monitoring to ensure internal processes and controls
tersebut untuk memastikan proses dan pengendalian are effective and sufficient and workable in addressing
internal telah berhasil secara efektif dan cukup serta significant risks. The Internal Audit Division assists
bisa diterapkan dalam mengatasi risiko signifikan. Divisi management in auditing internal control processes and
Audit Internal membantu manajemen dalam bentuk practices based on the RBIA and provides alternative
audit atas proses dan praktek pengendalian internal improvement solutions as suggested in the internal audit
berdasarkan RBIA dan menyediakan solusi perbaikan recommendations.
alternatif sebagaimana disarankan dalam rekomendasi
audit internal.
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SISTEM
PENGENDALIAN INTERNAL
Internal Control System
Divisi Audit Internal bekerja sama dengan Divisi The Internal Audit Division works closely with BUMI’s
Corporate Governance & Compliance, Divisi Manajemen Governance, Risk Management and Sustainability Division,
Risiko, Komite Audit BUMI (dan juga Komite Audit KPC dan BUMI’s Audit Committee (as well as KPC and Arutmin
Arutmin) dan fungsi-fungsi lain dalam organisasi BUMI Audit Committee) and other functions within BUMI’s
untuk membantu dalam memastikan bahwa kegiatan organization to assist in ensuring that control activities
pengendalian telah dirancang dengan baik untuk are well designed to mitigate significant risks as identified
mengurangi risiko signifikan sebagaimana diidentifikasi by the risk management process and operate effectively
oleh proses manajemen risiko dan beroperasi secara in key business processes at BUMI and its subsidiaries.
efektif dalam proses bisnis utama pada BUMI dan anak
perusahaannya.
Selama 2025, hasil audit telah dilaporkan kepada Direksi During 2025, audit results were reported to the Board of
melalui Presiden Direktur dan Dewan Komisaris melalui Directors through the President Director and the Board of
Komite Audit. Pembahasan telah dilakukan secara rutin Commissioners through the Audit Committee. Discussions
dengan Komite Audit pada tingkat induk dan anak have been held regularly with the Audit Committees at
perusahaan atas masalah terkait audit internal untuk the parent and subsidiary levels on internal audit-related
memastikan bahwa Komite Audit memperoleh cukup issues to ensure that the Audit Committee has sufficient
informasi untuk menjalankan fungsi pengawasannya. information to perform its oversight function.
PERNYATAAN DIREKSI DAN DEWAN STATEMENT OF THE BOARD OF DIRECTORS
KOMISARIS ATAS KECUKUPAN SISTEM AND BOARD OF COMMISSIONERS ON THE
PENGENDALIAN INTERNAL ADEQUACY OF THE INTERNAL CONTROL
SYSTEM
Direksi dan Dewan Komisaris menyatakan bahwa The Board of Directors and Board of Commissioners
Perseroan telah memiliki serta menjalankan sistem state that the Company had an effective and adequate
pengendalian internal yang efektif dan memadai internal control system in managing the risks faced and
dalam mengelola risiko-risiko yang dihadapi dan tetap remained within the tolerance limits set in supporting
berada dalam batas toleransi yang ditetapkan dalam the achievement of the Company’s objectives during
mendukung pencapaian tujuan Perseroan selama tahun 2025. This is reflected, among others, through financial
2025. Hal ini tercermin di antaranya melalui pengendalian and operational controls that are carried out effectively
keuangan dan operasional yang dijalankan secara efektif and efficiently, the submission of accurate and reliable
dan efisien, penyampaian laporan keuangan yang akurat financial reports, security and compliance with applicable
dan dapat diandalkan, pengamanan dan kepatuhan laws and regulations.
terhadap hukum dan peraturan yang berlaku.
TINJAUAN ATAS EFEKTIVITAS SERTA REVIEW ON EFFECTIVENESS AND
TINDAK LANJUT MANAJEMEN ATAS MANAGEMENT FOLLOW-UP ON INTERNAL
TEMUAN AUDIT INTERNAL AUDIT FINDINGS
Grafik di bawah ini merupakan status tindak lanjut The following graph represents the status of
manajemen atas temuan audit di BUMI dan Anak usaha management’s follow-up on audit findings at BUMI and
yang ditemukan selama tahun 2025: Subsidiaries found during 2025:
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Tindak Lanjut Status Temuan per 31 Desember 2025 untuk BUMI dan Anak usaha
Follow-up on Finding Status as of December 31, 2025 for BUMI and Subsidiaries
8
Telah Selesai Sebagian
Partially Completed
33
6 Telah Ditindaklanjuti
Followed Up
Telah Selesai Sebagian
Partially Completed
95
Telah Ditindaklanjuti
Followed-up
402
Selesai
Completed
Status Jumlah
Status Total
Selesai | Completed 402
Telah Ditindaklanjuti | Followed-up 95
Telah Selesai Sebagian | Partially Completed 6
Terbuka | Open 8
Belum Melewati Batas Waktu | Not Past the Deadline 33
Total 544
Berdasarkan diagram tersebut, dapat disimpulkan Based on the diagram, it can be concluded that of the
bahwa dari total 544 temuan audit, telah diselesaikan total 544 audit findings, 402 audit findings have been
402 temuan audit, 95 temuan audit telah ditindaklanjuti, resolved, 95 have been followed up, 6 have been partially
6 temuan audit telah diselesaikan sebagian, 8 temuan resolved, 8 are still open, and 33 audit findings have not
audit masih berstatus terbuka, dan 33 temuan audit yet passed the deadline.
belum melewati batas waktu.
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SISTEM
MANAJEMEN RISIKO
Risk Management System
Di tengah dinamika industri batubara yang terus berubah, Amidst the ever-changing dynamics of the coal
perjalanan manajemen risiko BUMI adalah perjalanan industry, BUMI’s risk management journey is all about
tentang kesiapan, pembelajaran, dan adaptasi. Bukan preparedness, learning, and adaptation. It’s more than
hanya untuk menjaga keberlangsungan operasi, tetapi just sustaining operations, as it helps ensure that every
untuk memastikan bahwa setiap langkah Perseroan step the Company takes is driven by confidence, data,
diambil dengan keyakinan berbasis data, pengalaman, experience, and vigilance.
dan kewaspadaan.
PERJALANAN PANJANG ERM BUMI: DARI BUMI’S LONG ERM JOURNEY: FROM
PONDASI KE TRANSFORMASI FOUNDATION TO TRANSFORMATION
Praktik Enterprise Risk Management (ERM) di BUMI Bumi’s Enterprise Risk Management (ERM) practices didn’t
tidak lahir dalam semalam. Lebih dari satu dekade emerge overnight. More than a decade ago, the Company
lalu, Perseroan mulai menanamkan fondasi awal— began laying the initial foundation—developing policies,
membangun kebijakan, membentuk struktur organisasi establishing a dedicated organizational structure, and
khusus, dan memperkenalkan bahasa risiko yang sama introducing a common risk language across all business
di seluruh unit usaha. Pada masa itu, ERM adalah fungsi units. At that time, ERM was a support function. Now, ERM
pendukung. Kini, ERM telah menjadi strategic enabler. has become a strategic enabler.
Tonggak transformasi penting terjadi ketika kebijakan A significant transformational milestone occurred when
manajemen risiko terbaru ditetapkan melalui SK Direksi the latest risk management policy was established
No. 313/BRBOD/X/19, yang sepenuhnya mengadopsi through Directors’ Decree No. 313/BR BOD/X/19, which fully
ISO 31000:2018 sebagai standar utama. Sejak saat adopted ISO 31000:2018 as the primary standard. Since
itu, pendekatan risiko di BUMI bergerak dari sekadar then, BUMI’s risk approach has shifted from mere control
pengendalian, menjadi bagian integral dari pengambilan to becoming an integral part of management decision-
keputusan manajemen, perencanaan strategis, dan tata making, strategic planning, and corporate governance.
kelola perusahaan.
Memasuki 2025, BUMI melangkah ke fase baru: As it embarked on 2025, BUMI was entering a new phase:
transformasi risiko berbasis teknologi, keberlanjutan, technology-based risk transformation, sustainability, and
dan integrasi strategis. ERM tidak lagi sekadar pelindung; strategic integration. ERM is no longer just a safeguard; it
ia menjadi mitra dalam pertumbuhan jangka panjang is a partner in the Company’s long-term growth.
Perseroan.
TANTANGAN INDUSTRI YANG MEMBENTUK INDUSTRY CHALLENGES SHAPING HOW
CARA BUMI MENGELOLA RISIKO BUMI MANAGES RISK
Selama beberapa tahun terakhir, industri pertambangan Over the past few years, the coal mining industry has
batubara menghadapi tantangan yang tidak pernah faced challenges that have never been entirely the
sepenuhnya sama dari tahun ke tahun. Cuaca ekstrem same from year to year. Unpredictable extreme weather,
yang sulit diprediksi, gejolak geopolitik dan rantai geopolitical turmoil and international supply chains,
pasok internasional, fluktuasi harga komoditas, hingga fluctuating commodity prices, and the increasing pressure
meningkatnya tekanan transisi energi global—semuanya of the global energy transition—all of which have forced
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memaksa BUMI untuk terus memperkuat ketahanan BUMI to continuously strengthen its risk resilience. BUMI
risiko. BUMI belajar bahwa risiko bukan hanya tentang has learned that risk is not just about what might harm
apa yang mungkin merugikan Perseroan. Risiko adalah the Company. Risk is part of the strategy: understanding
bagian dari strategi: memahami peluang, menyesuaikan opportunities, adjusting priorities, and building resilience
prioritas, dan membangun daya lenting di tengah amidst uncertainty.
ketidakpastian.
PENDEKATAN MANAJEMEN RISIKO TAHUN RISK MANAGEMENT APPROACH IN 2025
2025
BUMI menerapkan ERM berbasis ISO 31000:2018 yang BUMI implemented ERM based on ISO 31000:2018, which
terdiri dari prinsip, kerangka kerja, dan proses manajemen consists of risk management principles, frameworks, and
risiko. Pendekatan ini memastikan bahwa risiko dikelola processes. This approach ensures that risk is managed in
secara terstruktur, komprehensif, dan terintegrasi dengan a structured, comprehensive manner, and integrated with
pengambilan keputusan di semua lini organisasi. decision-making across all levels of the organization.
Fokus manajemen risiko 2025 diarahkan pada: The focus of risk management in 2025 was directed at:
• Penguatan budaya sadar risiko di seluruh unit usaha. • Strengthening a risk-aware culture across all business
units.
• Penyempurnaan proses risk assessment dan • Refinement of the risk assessment process and
peningkatan kualitas pemantauan risiko. enhancement of the quality of risk monitoring.
• Pengembangan integrated risk management system • Development of an integrated risk management
untuk mendukung automasi dan integrasi data. system to support data automation and integration.
• Peningkatan kapasitas analisis risiko strategis, • Enhanced strategic risk analysis capacity, including
termasuk risiko perubahan iklim, dekarbonisasi, dan climate change, decarbonization, and ESG risks.
ESG.
• Penyelarasan ERM dengan perubahan tujuan strategis • Alignment of ERM with BUMI’s evolving strategic
BUMI dan dinamika industri energi global. objectives and the dynamics of the global energy
industry.
Kolaborasi menjadi kunci. Risk Officers di setiap unit usaha Key to this is collaboration. Risk Officers in each business
bekerja lebih dekat dengan Divisi Risk Management, unit work more closely with the Risk Management Division,
memastikan proses RCSA dilakukan lebih tajam dan ensuring a more rigorous RCSA process that addresses
menyentuh isu-isu terkritis. BUMI juga semakin menaruh the most critical issues. BUMI is also increasingly focusing
perhatian pada risiko perubahan iklim—baik fisik maupun on climate change risks—both physical and transitional—
transisi—serta isu keberlanjutan yang menjadi sorotan and sustainability issues, which are gaining global
global. Analisis risiko iklim, dekarbonisasi, dan ESG kini attention. Analysis of climate, decarbonization, and ESG
menjadi elemen penting dalam profil risiko perusahaan. risks is now a key element of the company’s risk profile.
STRUKTUR ORGANISASI DAN TANGGUNG ORGANIZATIONAL STRUCTURE AND
JAWAB RESPONSIBILITIES
Fungsi Manajemen Risiko berada di bawah Grup Risk The Risk Management function is under the Risk
Management, dan bertanggung jawab langsung kepada Management Group and reports directly to the Vice
Wakil Presiden Direktur. Fungsi ini berperan sebagai lini President Director. This function acts as a second line of
pertahanan kedua yang memberikan keahlian teknis, defense, providing technical expertise, oversight, and
pengawasan, dan arahan kebijakan. policy direction.
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SISTEM
MANAJEMEN RISIKO
Risk Management System
Struktur organisasi ERM mencakup: The ERM organizational structure includes:
• Group Head Risk Management • Group Head of Risk Management
• Risk Management Superintendent • Risk Management Superintendent
• Risk Officers pada setiap divisi/unit usaha • Risk Officers in each division/business unit
• Komite Manajemen Risiko yang berada di bawah • Risk Management Committee under the Board of
Dewan Komisaris Commissioners
Dewan Komisaris
Board of Commissioners
Komite Manajemen Risiko Wakil Presiden Direktur
Risk Management Committee Vice President Director
BUMI Risk Management
Division
Group Head
Risk Management
Risk Management
Superintendent
Risk Officers in
BUMI and Business
Struktur ini memastikan pelaksanaan manajemen This structure ensures effective risk management
risiko yang efektif melalui koordinasi, pemantauan, dan implementation through hierarchical coordination,
pelaporan yang berjenjang. monitoring, and reporting.
PROFIL KEPALA DIVISI RISK PROFILE OF THE HEAD OF THE
MANAGEMENT, GCG AND SUSTAINABILITY RISK MANAGEMENT, GCG, AND
SUSTAINABILITY DIVISION
Fery Iriyawan, SE, MBA, QIA, CISA, CIA, CFE, PFM, ERMCP Fery Iriyawan, SE, MBA, QIA, CISA, CIA, CFE, PFM, ERMCP
Warga Negara Indonesia, berusia 40 tahun, berdomisili Indonesian citizen, 40 years old, domiciled in Indonesia.
di Indonesia. Beliau meraih gelar Sarjana Ekonomi, He earned a Bachelor’s degree in Economics from Bina
Universitas Bina Nusantara dan kemudian meraih gelar Nusantara University and subsequently earned a Master
Master of Business Administration, Universitas Gadjah of Business Administration from Gadjah Mada University.
Mada. Beliau memiliki sertifikasi sebagai berikut: He holds the following certifications:
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1. Enterprise Risk Management Certified Professional (ERMCP) 1. Enterprise Risk Management Certified Professional (ERMCP)
2. Certified Internal Auditor (CIA) 2. Certified Internal Auditor (CIA)
3. Certified Information System Auditor (CISA) 3. Certified Information System Auditor (CISA)
4. Certified Fraud Examiner (CFE) 4. Certified Fraud Examiner (CFE)
5. Professional Financial Modeler (PFM) 5. Professional Financial Modeler (PFM)
6. Qualified Internal Auditor (QIA) 6. Qualified Internal Auditor (QIA)
Beliau berpengalaman kerja lebih dari 18 tahun di bidang He has over 18 years of experience in risk management,
manajemen risiko, tata kelola perusahaan, kepatuhan, corporate governance, compliance, and internal audit. He
dan internal audit. Beliau memiliki pengalaman bekerja has experience working in several companies, including:
dibeberapa Perusahaan yaitu sebagai berikut:
1. General Manager Manajemen Risiko, Kepatuhan dan 1. General Manager of Risk Management, Compliance,
Quality Assurance PT Kimia Farma Tbk and Quality Assurance, PT Kimia Farma Tbk
2. Chief Internal Audit and Risk Management, PT BUMA 2. Chief Internal Audit and Risk Management, PT BUMA
International Grup Tbk International Grup Tbk
3. Internal Audit Manager, PT Serasi Autoraya (Astra 3. Internal Audit Manager, PT Serasi Autoraya (Astra
International Grup) International Grup)
4. Senior Auditor, RSM – Indonesia 4. Senior Auditor, RSM – Indonesia
5. Junior Auditor, Salaki and Salaki 5. Junior Auditor, Salaki and Salaki
PROGRAM STRATEGIS MANAJEMEN STRATEGIC RISK MANAGEMENT
RISIKO PROGRAM
Menguatkan Budaya dan Kompetensi Strengthening Risk Culture and
Risiko Competence
Manajemen risiko hanya dapat berjalan efektif jika Risk management can only be effective if it becomes part
menjadi bagian dari budaya perusahaan. Karena itu, di of the company culture. Therefore, throughout 2025, BUMI
sepanjang 2025 BUMI mengadakan: conducted:
• workshop pembaruan pengetahuan risiko, • risk knowledge update workshops,
• kajian risiko signifikan bersama unit usaha, • significant risk reviews with business units,
• pelatihan analisis risiko perubahan iklim dan ESG, • climate change and ESG risk analysis training,
• kolaborasi dalam penyusunan aspek risiko untuk • collaboration in preparing risk aspects for the TCFD
laporan TCFD, report,
• serta pendalaman kompetensi melalui konferensi • and competency development through conferences
dan berbagai pelatihan eksternal. and various external trainings.
Dengan pendekatan ini, proses ERM tidak hanya menjadi With this approach, the ERM process becomes not just a
prosedur, tetapi menjadi cara berpikir dan cara bekerja procedure, but a way of thinking and working throughout
seluruh organisasi. the organization.
Pengawasan dan Penjaminan Tata Kelola Risk Governance Oversight and Assurance
Risiko
Komite Manajemen Risiko di bawah Dewan Komisaris The Risk Management Committee under the Board
menjalankan fungsi pengawasan dengan menelaah, of Commissioners performs its oversight function by
mengevaluasi, dan memberikan arahan terhadap praktik reviewing, evaluating, and providing guidance on the
ERM Perseroan. Pertemuan rutin memastikan bahwa risiko Company’s ERM practices. Regular meetings ensure
strategis dan isu-isu penting ditangani secara proaktif, that strategic risks and critical issues are addressed
serta memastikan independensi dan efektivitas Divisi proactively, while also ensuring the independence and
Manajemen Risiko. effectiveness of the Risk Management Division.
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SISTEM
MANAJEMEN RISIKO
Risk Management System
ERM yang Lebih Kuat, Lebih Maju, dan Lebih Stronger, More Advanced, and More
Siap Prepared ERM
Berdasarkan implementasi dan pengawasan sepanjang Based on implementation and oversight throughout the
tahun, Direksi dan Dewan Komisaris menyimpulkan year, the Board of Directors and Board of Commissioners
bahwa sistem manajemen risiko BUMI pada 2025 telah concluded that BUMI’s risk management system in 2025
berjalan efektif, adaptif, dan selaras dengan skala serta was effective, adaptive, and aligned with the scale and
kompleksitas industri. complexity of the industry.
Melalui integrasi digital, penguatan budaya Through digital integration, strengthening a risk culture,
risiko, peningkatan kompetensi, dan pemantauan enhancing competency, and continuous monitoring,
berkelanjutan, BUMI membangun fondasi manajemen BUMI is building a stronger risk management foundation—
risiko yang lebih kuat—fondasi yang tidak hanya menjaga one that not only maintains business continuity but
keberlangsungan usaha, tetapi juga memperkuat also strengthens stakeholder trust and supports the
kepercayaan pemangku kepentingan dan mendukung company’s long-term growth strategy.
strategi pertumbuhan jangka panjang perusahaan.
Proses Manajemen Risiko
Risk Management Process
Lingkup, Konteks, Kriteria
Scope, Context, Criteria
Identifikasi Risiko
Risk Identification
Komunikasi dan Konsultasi
Analisis Risiko Pemantauan dan Peninjauan
Communication and
Risk Analysis Monitoring and Review
Consultation
Evaluasi Risiko
Risk Evaluation
Penanganan Risiko
Risk Treatment
Pencatatan dan Pelaporan
Recording and Reporting
BUMI menerapkan proses ERM yang mencakup: BUMI implements an ERM process that includes:
1. Penetapan Ruang Lingkup, Konteks, dan Kriteria 1. Scope, Context, and Criteria Determination
Penetapan tujuan strategis, konteks internal– Determining strategic objectives, internal-external
eksternal, serta parameter risiko sebagai dasar context, and risk parameters as the basis for decision-
pengambilan keputusan. making.
2. Identifikasi Risiko 2. Risk Identification
Dilakukan secara periodik oleh setiap unit usaha Conducted periodically by each business unit through
melalui proses RCSA dan analisis skenario. the RCSA process and scenario analysis.
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3. Analisis dan Evaluasi Risiko 3. Risk Analysis and Evaluation
Penentuan kemungkinan dan dampak risiko dengan Determining the likelihood and impact of risks, taking
mempertimbangkan kontrol yang berjalan. into account existing controls.
4. Penanganan Risiko 4. Risk Management
Penyusunan rencana mitigasi yang Preparing mitigation plans that consider risk appetite,
mempertimbangkan risk appetite, efektivitas biaya, cost-effectiveness, and strategic impact.
dan dampak strategis.
5. Pemantauan dan Kaji Ulang 5. Monitoring and Review
Dilakukan secara berkala oleh Risk Owner, Divisi Conducted periodically by the Risk Owner, the Risk
Manajemen Risiko, dan Komite Manajemen Risiko. Management Division, and the Risk Management
Committee.
6. Pencatatan dan Pelaporan 6. Recording and Reporting
Penyampaian risk profile, risk map, dan risk that matter Submitting risk profiles, risk maps, and risks that matter to
kepada Direksi, Dewan Komisaris, dan pemangku the Board of Directors, the Board of Commissioners, and
kepentingan melalui laporan bulanan dan kuartalan. stakeholders through monthly and quarterly reports.
Risiko Utama yang Dihadapi Perseroan Key Risks Facing the Company
Selama 2025, Perseroan terus memantau dan mengelola Throughout 2025, the Company continued to monitor and
sejumlah risiko utama, antara lain: manage a number of key risks, including:
• Volatilitas Volume Penjualan: Potensi penurunan • Sales Volume Volatility: Potential declines in volume
volume akibat dinamika pasar serta fluktuasi due to market dynamics and fluctuations in production
kapasitas produksi. capacity.
• Eskalasi Biaya Operasional: Terutama yang dipicu • Operational Cost Escalation: Primarily triggered by
oleh kenaikan harga bahan bakar dan energi. rising fuel and energy prices.
• Risiko Likuiditas dan Pemenuhan kepada Pihak ke tiga • Liquidity and Third-Party Fulfillment Risk: The
: Potensi ketidakmampuan Perseroan untuk memenuhi Company’s potential inability to meet its financial
kewajiban keuangan kepada pihak ketiga tepat pada obligations to third parties on time, due to cash flow
waktunya, yang disebabkan oleh ketidakseimbangan mismatches or limited access to external funding
arus kas (mismatch) atau keterbatasan akses sources.
terhadap sumber pendanaan eksternal.
• Risiko Keselamatan Kerja: Potensi kecelakaan kerja • Occupational Safety Risk: Potential workplace
pada lingkungan operasional yang memiliki intensitas accidents in high-intensity operating environments.
tinggi.
• Risiko Terganggunya Pencapaian Target Produksi: • Risk of Disruption to Production Target Achievement:
Tantangan dalam mencapai target akibat anomali Challenges in achieving targets due to weather
cuaca (curah hujan ekstrem) dan kendala teknis di anomalies (extreme rainfall) and technical constraints
lapangan. in the field.
• Risiko Fisik Perubahan Iklim: Dampak nyata dari • Physical Risk of Climate Change: The tangible impact
perubahan pola iklim yang berpotensi mengganggu of changing climate patterns that could potentially
kontinuitas bisnis. disrupt business continuity.
• Risiko Transisi Energi: Tantangan strategis akibat • Energy Transition Risk: Strategic challenges resulting
pergeseran global menuju penggunaan energi from the global shift towards low-carbon energy use.
rendah karbon.
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SISTEM
MANAJEMEN RISIKO
Risk Management System
Setiap risiko dianalisis, dipetakan, dan diberi mitigasi Each risk has been analyzed, mapped, and mitigated
yang disesuaikan dengan risk appetite Perseroan serta according to the Company’s risk appetite and current
kondisi operasional terkini. operational conditions.
PROFIL RISIKO DAN PENGELOLAANNYA RISK PROFILE AND MANAGEMENT
Perseroan menerapkan manajemen risiko sebagai The Company implements risk management as an
bagian integral dari penerapan Good Corporate integral part of its Good Corporate Governance (GCG),
Governance (GCG), Enterprise Risk Management Enterprise Risk Management (ERM), and commitment
(ERM), dan komitmen terhadap keberlanjutan usaha to business sustainability. This approach ensures that
(sustainability). Pendekatan ini memastikan bahwa all risks potentially impacting economic performance,
seluruh risiko yang berpotensi memengaruhi kinerja occupational safety, the environment, and stakeholder
ekonomi, keselamatan kerja, lingkungan, serta hubungan relationships are managed systematically, responsibly,
dengan pemangku kepentingan dapat dikelola secara and sustainably.
sistematis, bertanggung jawab, dan berkelanjutan.
Pengelolaan risiko dilakukan secara terintegrasi di Risk management is carried out in an integrated manner
seluruh area operasional melalui identifikasi, analisis, across all operational areas through risk identification,
pengendalian, serta pemantauan risiko dengan analysis, control, and monitoring, involving all relevant
melibatkan seluruh fungsi terkait. Direksi bertanggung functions. The Board of Directors is responsible for the
jawab atas efektivitas penerapan manajemen risiko, effectiveness of risk management implementation, while
sedangkan Dewan Komisaris melakukan pengawasan the Board of Commissioners oversees it to ensure that
untuk memastikan bahwa pengelolaan risiko selaras risk management aligns with the Company’s business
dengan strategi bisnis dan prinsip keberlanjutan strategy and sustainability principles.
Perseroan.
Risiko Strategis atas Harga dan Volume Strategic Risk of Coal Sales Prices and
Penjualan Batubara Volume
Perseroan menyadari bahwa volatilitas harga dan The Company recognizes that volatility in coal prices and
permintaan batubara merupakan risiko strategis yang demand constitutes a strategic risk that can significantly
dapat berdampak signifikan terhadap kinerja keuangan impact financial performance and business sustainability.
dan keberlanjutan usaha. Dalam kerangka ERM, risiko Within the ERM framework, this risk is managed through a
ini dikelola melalui kebijakan penetapan harga jual minimum selling price policy that takes into account cost
minimum yang mempertimbangkan struktur biaya dan structures and market conditions, as well as strengthening
kondisi pasar, serta penguatan efisiensi biaya produksi production cost efficiency as part of internal control.
sebagai bagian dari pengendalian internal.
Sebagai bentuk penerapan prinsip responsibilitas dan As a manifestation of the principles of responsibility and
kewajaran, Perseroan juga melakukan diversifikasi pasar fairness, the Company also diversifies its markets to
untuk mengurangi konsentrasi risiko serta memastikan reduce risk concentration and ensure customer fulfillment
pemenuhan kewajiban kontraktual oleh pelanggan. of contractual obligations. This approach reflects the
Pendekatan ini mencerminkan upaya Perseroan dalam Company’s efforts to maintain revenue stability and
menjaga stabilitas pendapatan dan melindungi protect the interests of all stakeholders.
kepentingan seluruh pemangku kepentingan.
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Risiko Likuiditas dan Pemenuhan Liquidity Risk and Fulfillment of
Kewajiban kepada Pihak Ketiga Obligations to Third Parties
Risiko ketidakmampuan memenuhi kewajiban keuangan, The risk of inability to meet financial obligations,
khususnya kepada kontraktor pertambangan dan particularly to mining contractors and key suppliers, is
pemasok utama, dikelola melalui koordinasi yang erat managed through close coordination between marketing,
antara fungsi pemasaran, operasional, keuangan, dan operations, finance, and contract management functions.
pengelolaan kontrak. Dalam kerangka GCG, pengelolaan Within the GCG framework, this risk management is carried
risiko ini dilakukan dengan menjunjung prinsip out by upholding the principles of accountability and
akuntabilitas dan transparansi dalam perencanaan transparency in production planning, sales projections,
produksi, proyeksi penjualan, serta pengendalian biaya. and cost control.
Perseroan secara proaktif melakukan penyesuaian The Company proactively adjusts its operational activities
kegiatan operasional dan menjajaki optimalisasi struktur and explores cost structure optimization, including
biaya, termasuk negosiasi komersial dengan mitra commercial negotiations with business partners and
usaha dan pengelolaan akuisisi lahan dan Perusahaan selective management of land and company acquisitions
(merger Akuisisi) secara selektif berdasarkan analisis (mergers and acquisitions) based on economic analysis.
keekonomian. Langkah-langkah tersebut bertujuan untuk These measures aim to maintain liquidity and ensure the
menjaga likuiditas dan memastikan kesinambungan continuity of the Company’s operations.
operasional Perseroan.
Risiko Operasional atas Kenaikan Biaya Operational Risk of Rising Production and
Produksi dan Logistik Logistics Costs
Peningkatan biaya operasional dan logistik berpotensi Increased operational and logistics costs have the
berdampak pada efisiensi ekonomi serta penggunaan potential to impact economic efficiency and suboptimal
sumber daya yang tidak optimal. Untuk mengelola risiko resource utilization. To manage this risk, the Company
ini, Perseroan mengintegrasikan prinsip efisiensi energi integrates energy and resource efficiency principles into
dan sumber daya dalam pengendalian operasional, operational controls, including scheduling shipments,
termasuk pengaturan jadwal pengapalan, pemantauan monitoring contractor performance, optimizing haul
kinerja kontraktor, serta optimalisasi jarak angkut dan distances and managing disposal.
pengelolaan disposal.
Dari perspektif keberlanjutan, pengendalian risiko ini From a sustainability perspective, this risk control also
juga berkontribusi pada pengurangan konsumsi bahan contributes to reduced fuel consumption and emissions,
bakar dan emisi, serta mendukung upaya Perseroan and supports the Company’s efforts to minimize the
dalam meminimalkan dampak lingkungan dari kegiatan environmental impact of its operations.
operasional.
Risiko Keselamatan Kerja dan lingkungan Occupational Safety and Environmental
dalam aspek Teknis dan Geoteknik Risks in Technical and Geotechnical Aspects
Risiko kegagalan stabilitas area tambang memiliki The risk of mine site stability failure has direct implications
implikasi langsung terhadap keselamatan dan for occupational safety and health (OHS), environmental
kesehatan kerja (K3), perlindungan lingkungan, serta protection, and the Company’s reputation. Within
reputasi Perseroan. Dalam kerangka manajemen the framework of sustainable risk management, the
risiko berkelanjutan, Perseroan menerapkan sistem Company implements a control system based on
pengendalian berbasis rekomendasi geoteknik, geotechnical recommendations, intensive monitoring of
pemantauan intensif kondisi lapangan, serta field conditions, and improvements to mine design and
penyempurnaan desain tambang dan sistem drainase. drainage systems.
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SISTEM
MANAJEMEN RISIKO
Risk Management System
Langkah-langkah tersebut dilakukan sebagai bentuk These measures demonstrate the Company’s
komitmen Perseroan untuk mengurangi potensi commitment to reducing the potential for workplace
kecelakaan kerja, mencegah dampak lingkungan, dan accidents, preventing environmental impacts, and
memastikan kegiatan pertambangan yang aman serta ensuring safe and responsible mining activities in
bertanggung jawab sesuai dengan prinsip keberlanjutan. accordance with sustainability principles.
Risiko Tidak Tercapainya Target Produksi Risk of Missing Production Targets on
terhadap Keberlanjutan Operasi Operational Sustainability
Risiko tidak tercapainya target produksi akibat kinerja The risk of falling short of production targets due
kontraktor atau kendala teknis dapat memengaruhi to contractor performance or technical constraints
kesinambungan operasi dan kontribusi ekonomi can impact the continuity of operations and the
Perseroan. Untuk mengantisipasi risiko ini, Perseroan Company’s economic contribution. To anticipate this
menerapkan pemantauan kinerja yang terstruktur, risk, the Company implements structured performance
evaluasi kesiapan peralatan, serta penyesuaian rencana monitoring, equipment readiness evaluations, and
tambang secara berkelanjutan. ongoing mine plan adjustments.
Perseroan juga memastikan bahwa pengelolaan The Company also ensures that production risk
risiko produksi dilakukan tanpa mengorbankan aspek management is carried out without compromising
keselamatan kerja, kepatuhan terhadap peraturan, dan occupational safety, regulatory compliance, and
pengelolaan lingkungan. Pendekatan ini mencerminkan environmental management. This approach reflects a
keseimbangan antara pencapaian target operasional balance between achieving operational targets and a
dan komitmen terhadap praktik pertambangan yang commitment to sustainable mining practices.
berkelanjutan.
Risiko Iklim Climate Risk
Perseroan menyadari bahwa perubahan iklim merupakan The Company recognizes that climate change is a risk
risiko yang dapat memengaruhi keberlangsungan usaha that can impact business continuity in the medium and
dalam jangka menengah dan panjang. Oleh karena itu, long term. Therefore, climate risk is managed as part of
risiko iklim dikelola sebagai bagian dari Enterprise Risk Enterprise Risk Management (ERM) and integrated with the
Management (ERM) dan terintegrasi dengan strategi Company’s sustainability strategy. This approach ensures
keberlanjutan Perseroan. Pendekatan ini memastikan that the impacts of climate change on operational,
bahwa dampak perubahan iklim terhadap aspek financial, safety, environmental, and stakeholder relations
operasional, keuangan, keselamatan, lingkungan, serta aspects can be identified and adequately mitigated.
hubungan dengan pemangku kepentingan dapat
diidentifikasi dan dimitigasi secara memadai.
Risiko Fisik Perubahan Iklim Physical Risks of Climate Change
Risiko fisik perubahan iklim terutama terkait dengan The physical risks of climate change are primarily related
peningkatan intensitas dan frekuensi cuaca ekstrem, to the increased intensity and frequency of extreme
seperti curah hujan yang tinggi, banjir, serta perubahan weather events, such as heavy rainfall, flooding, and
pola musim, yang berpotensi memengaruhi kegiatan changes in seasonal patterns, which have the potential
operasional pertambangan. Risiko ini dapat berdampak to impact mining operations. These risks can impact the
pada stabilitas area tambang, ketersediaan dan stability of the mining area, the availability and reliability
keandalan infrastruktur, keselamatan kerja, serta of infrastructure, occupational safety, and the smooth
kelancaran rantai pasok. operation of the supply chain.
Dalam kerangka keberlanjutan, Perseroan mengelola risiko Within a sustainability framework, the Company manages
fisik perubahan iklim melalui penguatan pengendalian the physical risks of climate change by strengthening
operasional dan teknis, termasuk pemantauan kondisi operational and technical controls, including continuous
lapangan secara berkelanjutan, penyempurnaan sistem monitoring of field conditions, improving drainage systems,
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drainase, serta penerapan rekomendasi geoteknik untuk and implementing geotechnical recommendations to
menjaga stabilitas pit, disposal, dan jalur angkut. Selain maintain the stability of pits, disposal sites, and haul
itu, Perseroan mengintegrasikan pertimbangan risiko routes. Furthermore, the Company integrates climate
iklim dalam perencanaan tambang dan kesiapsiagaan risk considerations into mine planning and operational
operasional guna meminimalkan potensi gangguan preparedness to minimize potential production disruptions
produksi dan pelaksanaan kegiatan yang berdampak and activity implementation that impact safety and
pada keselamatan serta lingkungan. Pendekatan the environment. This approach reflects the Company’s
ini mencerminkan komitmen Perseroan dalam commitment to protecting worker safety, maintaining the
melindungi keselamatan pekerja, menjaga keandalan reliability of operational assets, and mitigating potential
aset operasional, dan mengurangi potensi dampak environmental impacts from extreme weather events.
lingkungan akibat kejadian cuaca ekstrem.
Risiko Transisi terhadap Perubahan Iklim Transition Risks to Climate Change
Selain risiko fisik, Perseroan juga menghadapi risiko In addition to physical risks, the Company also faces
transisi yang timbul seiring dengan pergeseran kebijakan, transition risks arising from shifts in policies, regulations,
regulasi, perkembangan teknologi, serta perubahan technological developments, and shifting market
preferensi pasar menuju ekonomi rendah karbon. Risiko preferences toward a low-carbon economy. These risks
ini berpotensi memengaruhi permintaan pasar, struktur have the potential to impact market demand, cost
biaya, akses pendanaan, serta ekspektasi pemangku structure, access to funding, and stakeholder expectations
kepentingan terhadap kinerja keberlanjutan Perseroan. regarding the Company’s sustainability performance.
Perseroan memantau perkembangan regulasi dan The Company monitors regulatory developments and
ekspektasi pemangku kepentingan guna memastikan stakeholder expectations to ensure compliance and
kepatuhan dan menjaga keberlanjutan usaha. maintain business sustainability. This transition risk
Pengelolaan risiko transisi ini dilakukan dengan tetap is managed while consistently implementing GCG
menerapkan prinsip GCG, khususnya transparansi principles, particularly transparency and accountability,
dan akuntabilitas, melalui pengungkapan kinerja through consistent and integrated disclosure of
keberlanjutan yang konsisten dan terintegrasi dalam sustainability performance in the Company’s annual
laporan tahunan dan laporan keberlanjutan Perseroan. report and sustainability report.
Integrasi Risiko Iklim dalam Kerangka Integrating Climate Risk into the GCG,
GCG, ERM, dan Keberlanjutan ERM, and Sustainability Frameworks
Pengelolaan risiko iklim, baik risiko fisik maupun risiko Climate risk management, both physical and transition
transisi, merupakan bagian dari upaya Perseroan dalam risks, is part of the Company’s efforts to balance economic
menyeimbangkan pencapaian kinerja ekonomi dengan performance with environmental protection and social
perlindungan lingkungan dan tanggung jawab sosial. responsibility. By integrating climate risk into the ERM
Dengan mengintegrasikan risiko iklim ke dalam kerangka framework and sustainability strategy, the Company
ERM dan strategi keberlanjutan, Perseroan memastikan ensures that climate change considerations are part of
bahwa pertimbangan perubahan iklim menjadi bagian sustainable and long-term business decision-making.
dari pengambilan keputusan bisnis yang berkelanjutan
dan berorientasi jangka panjang.
Kinerja Manajemen Risiko 2025 Risk Management Performance 2025
Sepanjang tahun 2025, BUMI berfokus pada penguatan Throughout 2025, BUMI focused on strengthening the
kualitas manajemen risiko melalui berbagai inisiatif quality of risk management through various strategic
strategis, antara lain: initiatives, including:
• Pelaksanaan risk assessment, baik tatap muka • Implementing risk assessments, both face-to-face
maupun berbasis digital, pada korporat, fungsi, and digital, for corporate, functional, project, and
proyek, serta risiko signifikan. significant risks.
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SISTEM
MANAJEMEN RISIKO
Risk Management System
• Pelaksanaan kajian risiko untuk proyek • Conducting risk studies for business development
pengembangan bisnis dan inisiatif strategis. projects and strategic initiatives.
• Penguatan kemampuan analisis risiko perubahan • Strengthening the analysis capabilities of climate
iklim, dekarbonisasi, dan ESG. change, decarbonization, and ESG risks.
• Penyusunan skenario risiko untuk Laporan TCFD • Developing risk scenarios for the TCFD Report as part
sebagai bagian dari komitmen keberlanjutan. of its sustainability commitment.
• Peningkatan kapasitas SDM risiko melalui pelatihan, • Improving the capacity of risk human resources
workshop, konferensi, dan pembelajaran mandiri. through training, workshops, conferences, and
independent learning.
• Pelaksanaan rapat rutin Komite Manajemen Risiko. • Conducting regular meetings of the Risk Management
Committee.
Evaluasi Efektivitas Sistem Manajemen Evaluation of the Effectiveness of the Risk
Risiko Management System
Direksi dan Dewan Komisaris menilai bahwa pelaksanaan The Board of Directors and Board of Commissioners
manajemen risiko sepanjang tahun 2025 telah berjalan assess that the implementation of risk management
dengan efektif dan memadai. Hal ini tercermin dari throughout 2025 has been effective and adequate. This is
keberhasilan perusahaan dalam mengelola risiko reflected in the company’s success in managing critical
kritis, mendukung pencapaian tujuan strategis, serta risks, supporting the achievement of strategic objectives,
meningkatkan ketahanan perusahaan di tengah and enhancing corporate resilience amidst the dynamics
dinamika industri batubara dan tuntutan keberlanjutan of the coal industry and global sustainability demands.
global.
BUMI akan terus memperkuat kerangka ERM dan BUMI will continue to strengthen its ERM framework
memastikan bahwa praktik manajemen risiko and ensure that risk management practices are an
menjadi bagian integral dari tata kelola perusahaan integral part of transparent, accountable, and long-term
yang transparan, akuntabel, dan berorientasi pada sustainability-oriented corporate governance.
keberlanjutan jangka panjang.
PERNYATAAN DIREKSI DAN/ATAU DEWAN STATEMENT BY THE BOARD OF DIRECTORS
KOMISARIS ATAS KECUKUPAN SISTEM AND/OR BOARD OF COMMISSIONERS
MANAJEMEN RISIKO ON THE ADEQUACY OF THE RISK
MANAGEMENT SYSTEM
Berdasarkan implementasi dan pengawasan yang Based on the implementation and supervision of the
dilakukan dalam menjalankan proses bisnis Perseroan, Company’s business processes, the Board of Directors and
Direksi dan Dewan Komisaris menilai bahwa penerapan Board of Commissioners assess that the implementation
Manajemen Risiko di Perseroan pada tahun 2025 telah of Risk Management in the Company in 2025 was
cukup efektif dan memadai dalam memenuhi segala sufficiently effective and adequate to meet all needs in
kebutuhan sesuai dengan skala dan kompleksitas usaha accordance with the scale and complexity of the coal
pertambangan batubara yang dijalankan. mining business.
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KASUS DAN
PERKARA PENTING
Significant Cases and Proceedings
Sepanjang tahun 2025, tidak terdapat kasus hukum Throughout 2025, the Company faced no legal cases or
maupun perkara penting yang dihadapi Perseroan yang significant litigation that affected its business continuity.
mempengaruhi kelangsungan usahanya.
INFORMASI MENGENAI SANKSI
ADMINISTRATIF DAN FINANSIAL
Information on Administrative and Financial Sanctions
Selama tahun 2025, tidak terdapat sanksi administratif During 2025, there were no material administrative
material yang mempengaruhi kelangsungan usaha BUMI sanctions affecting BUMI’s business continuity, and no
dan tidak terdapat sanksi administratif yang dijatuhkan administrative sanctions were imposed on the Board of
kepada Dewan Komisaris ataupun Direksi. Commissioners or the Board of Directors.
PEDOMAN PERILAKU “CARA KITA
MELAKUKAN USAHA” (VERSI 4.0)
“How We Do Business” Code of Conduct (Version 4.0)
Berdasarkan Surat Keputusan No. 230/BRBOD/V/18 Based on Decree No. 230/BRBOD/V/18 dated May 31, 2018,
tanggal 31 Mei 2018, BUMI telah menetapkan Pedoman BUMI has established a Code of Conduct entitled “How We
Perilaku yang berjudul “Cara Kami Bekerja.” Pedoman Work.” The Code of Conduct is the foundation that applies
Perilaku merupakan fondasi yang berlaku dalam seluruh to all company operational policies and procedures.
kebijakan dan prosedur operasional perusahaan. Visi, BUMI’s vision, mission, and values are outlined in the
misi, dan nilai BUMI dijabarkan dalam Pedoman Perilaku Company’s Code of Conduct “How We Work” and will
Perseroan “Cara Kami Bekerja” dan akan terus dievaluasi continue to be evaluated annually. To date, BUMI’s vision,
setiap tahunnya. Hingga saat ini visi, misi, dan nilai BUMI mission, and values stated in the Company’s Code of
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PEDOMAN PERILAKU “CARA KITA
MELAKUKAN USAHA” (VERSI 4.0)
“How We Do Business” Code of Conduct (Version 4.0)
yang tercantum dalam Pedoman Perilaku Perseroan Conduct are still relevant for implementation. BUMI’s
masih relevan untuk diimplementasikan. Visi, misi, dan vision, mission, and values are outlined through the
nilai BUMI dijabarkan melalui kebijakan dan prosedur company’s operational policies and procedures as can
operasional perusahaan sebagaimana dapat dilihat be seen in the table below.
dalam tabel di bawah ini.
Pokok Kode Etik/Pedoman Perilaku
Code of Ethics/Code of Conduct Principles
Aspek Pokok Kode Etik
Aspects Code of Ethics Principles
Karyawan • Kesehatan dan Keselamatan Karyawan
Employees • Kerahasiaan Karyawan
• Kesempatan Kerja yang Sama
• Larangan Pelecehan di Lingkungan Kerja
• Pemanfaatan Aset Perusahaan
• Larangan Pemakaian Alkohol dan Obat-Obatan
• Kontribusi Politik dan Keagamaan
• Pelanggaran atas Pedoman Pelaku
• Pelaporan Pelanggaran Melalui Speak-Up System
• Employee Health and Safety
• Employee Confidentiality
• Equal Employment Opportunity
• Prohibition of Harassment in the Work Environment
• Utilization of Company Assets
• Prohibition of Alcohol and Drug Use
• Political and Religious Contributions
• Violation of the Code of Conduct
• Reporting Violations Through the Speak-Up System
Lingkungan dan Masyarakat • Kepatuhan Terhadap Hukum dan Peraturan
Environment and Society • Kepatuhan Terhadap Lingkungan
• Pelayanan Masyarakat
• Kontribusi Terhadap Bidang Politik dan Agama
• Compliance with Laws and Regulations
• Environmental Compliance
• Community Service
• Contributions to Politics and Religion
Pelanggan, Pemasok, Pesaing • Jujur dan Perilaku Etis
Customers, Suppliers, Competitors • Outsourcing atau Agen
• Benturan Kepentingan
• Larangan Penerimaan Uang, Hadiah, Hiburan, Fasilitas, dan Gratifikasi Seks
• Anti Korupsi
• Honest and Ethical Behavior
• Outsourcing or Agency
• Conflicts of Interest
• Prohibition of Acceptance of Money, Gifts, Entertainment, Facilities, and Sex Gratification
• Anti-Corruption
Hubungan Pemegang Saham • Kerahasiaan Informasi dan Sensitivitas Harga
Shareholder Relationship • Akurasi Informasi Publikdan Hubungan Media
• Akurasi dan Integritas Pembukuan dan Pencatatan
• Information Confidentiality and Price Sensitivity
• Accuracy of Public Information and Media Relations
• Accuracy and Integrity of Books and Records
SOSIALISASI DAN PENEGAKAN KODE SOCIALIZATION AND ENFORCEMENT OF
ETIK/PEDOMAN PERILAKU THE CODE OF ETHICS/ CODE OF CONDUCT
Setiap karyawan di seluruh level jabatan wajib Every employee at all levels is required to sign the Code
menandatangani Formulir Kepatuhan Pedoman Perilaku of Conduct Compliance Form stating that they have read
yang menyatakan bahwa mereka telah membaca dan and understood the Code of Conduct. The Company’s
memahami pokok Pedoman Perilaku. Pedoman Perilaku Code of Conduct applies to all levels of the organization
Perseroan berlaku bagi seluruh level organisasi dan di and in its subsidiaries. The Code of Conduct booklet is
Entitas Anak. Buku Pedoman Perilaku didistribusikan distributed to new staff, along with the forms to be signed.
kepada staf baru, bersama dengan formulir yang harus
ditandatangani.
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Perseroan secara berkelanjutan mensosialisasikan The Company continuously disseminates the GCG
Pedoman GCG dan Pedoman Perilaku di seluruh Guidelines and Code of Conduct throughout the
lingkungan kerja Perseroan dan entitas anak setiap tahun. Company’s work environment and its subsidiaries
Sosialisasi dilakukan melalui berbagai lokakarya untuk annually. This dissemination is conducted through various
semua tingkat organisasi, mulai dari Dewan Komisaris, workshops for all levels of the organization, from the Board
Direksi dan Manajemen, hingga operator tambang. of Commissioners, Directors, and Management, down to
mine operators.
Sosialisasi dan update atas perkembangan GCG terkini Dissemination and updates on the latest GCG
dilakukan setiap tahunnya seperti pada saat acara developments are conducted annually, such as
knowledge update atau workshop lainnya. Proses during knowledge updates and other workshops. The
sosialisasi juga dilakukan melalui publikasi artikel di dissemination process also includes publication of articles
majalah internal, forum diskusi (workshop), poster, in internal magazines, discussion forums (workshops),
spanduk, dan jenis alat komunikasi lainnya. Pedoman posters, banners, and other communication tools. The
GCG dan Pedoman Perilaku dapat diakses melalui situs GCG Guidelines and Code of Conduct can be accessed
web Perseroan. through the Company’s website.
Perseroan juga memiliki Maskot GCG, yaitu “Mr. Spirit” The Company also has a GCG mascot, “Mr. Spirit,” which
yang mewakili nilai Keberanian, Profesionalisme, represents the values of Courage, Professionalism,
Kemandirian, Keteguhan Integritas, dan Tanggung Jawab. Independence, Firm Integrity, and Responsibility.
Diperkenalkan sejak 27 Juni 2007, “Mr. Spirit” menjadi alat Introduced on June 27, 2007, “Mr. Spirit” serves as an
komunikasi yang efektif untuk menyebarluaskan nilai- effective communication tool for disseminating the
nilai dan etika Perseroan terkait penerapan GCG secara Company’s values and ethics related to the sustainable
berkelanjutan baik untuk pihak internal maupun eksternal implementation of GCG to both internal and external
(pemasok,pelanggan, konsultan, dan regulator). parties (suppliers, customers, consultants, and regulators).
Jumlah Pelanggaran Kode Etik dan Sanksi yang Diberikan Number of Code of Ethics Violations and Sanctions Given
Sepanjang tahun 2025, tidak terdapat kasus pelanggaran Throughout 2025, there were no cases of violation of the
atas Pedoman Perilaku yang dilakukan oleh pegawai Code of Conduct by BUMI employees.
BUMI.
KETENTUAN KONFIDENSIALITAS
INFORMASI
Provision of Information Confidentiality
Seluruh karyawan Perseroan diwajibkan untuk menjaga It is obligatory for all Company employees to maintain
kerahasiaan informasi sebagai bagian dari Pedoman the confidentiality of information as part of the Code of
Perilaku, bahkan ketika hubungan kerja dengan Perseroan Conduct, even after their employment with the Company
telah berakhir. Informasi yang tidak dipublikasikan has ended. Information that is not publicly available may
secara umum tidak boleh diungkapkan kepada pihak not be disclosed to external parties without appropriate
eksternal tanpa persetujuan tertulis yang memadai. written consent. Company information may also not be
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Informasi Perseroan juga tidak boleh digunakan untuk used for personal gain for any reason. This confidentiality
kepentingan pribadi dengan alasan apapun. Ketentuan provision also applies to contracts with consultants,
mengenai kerahasiaan informasi ini juga berlaku untuk contractors, and other parties providing services to the
kontrak dengan konsultan, kontraktor, dan pihak lain Company and must comply with applicable laws and
yang memberikan jasa kepada Perusahaan dan harus regulations.
sesuai dengan peraturan dan hukum yang berlaku.
SISTEM PELAPORAN
PELANGGARAN
Whistleblowing System
Perseroan menjalankan sistem pelaporan pelanggaran The Company implements a whistleblowing system in the
(whistleblowing system) dalam program Speak-Up Speak-Up System program that has been in effect since
System yang telah berlaku sejak 2006. Program Speak-Up 2006. The Speak-Up System program was established
System ditetapkan berdasarkan Memorandum Direksi No. based on Board of Directors Memorandum No. 307/BRBOD/
307/BR-BOD/IV/06 tanggal 12 April 2006, yang kemudian IV/06 dated April 12, 2006, which was later amended in
diubah dalam Memorandum No.171/BR/HR/II/08 tanggal Memorandum No.171/BR/HR/II/08 dated February 28,
28 Februari 2008. Speak-Up System memberlakukan 2008. The Speak-Up System puts in place a structured and
mekanisme terstruktur dan prosedural, independen, dan procedural, independent and confidential mechanism to
konfidensial untuk memungkinkan karyawan dan pihak enable employees and external parties to safely report
eksternal untuk melaporkan kode pelanggaran atau code violations or other inappropriate behavior.
perilaku tidak pantas lainnya secara aman.
PENYAMPAIAN LAPORAN PELANGGARAN SUBMISSION OF VIOLATION REPORT
Laporan Speak-Up System diterima dan dikelola oleh Speak-Up System reports are received and managed by
Komite Code of Conduct, yang dikepalai oleh Kepala the Code of Conduct Committee, chaired by the Head of
Human Resources Division Perseroan dan Entitas Anak. the Human Resources Division of the Company and its
Pelapor dapat mengirimkan laporan melalui Speak-Up Subsidiaries. Whistleblowers can submit reports through
System dengan cara: the Speak-Up System by:
1. Menelepon atau mengirim SMS ke nomor 08121282864; 1. Call or send an SMS to 0812-1282-864;
2. Mengirim e-mail ke: speakup@bumiresources.com; 2. Send e-mail to: speakup@bumiresources.com; and
dan
3. Melengkapi dan mengirim formulir yang dapat 3. Complete and submit a form that can be obtained
diperoleh melalui situs web. through the website.
PERLINDUNGAN BAGI WHISTLEBLOWER PROTECTION FOR WHISTLEBLOWER
Dalam rangka menjaga keamanan dan keselamatan To ensure the safety and security of the whistleblower, the
pelapor karena telah melakukan pelaporan, Komite Code Code of Conduct Committee is responsible for protecting
of Conduct bertanggung jawab untuk melindungi identitas their identity. The Company is committed to protecting
pelapor. Perseroan berkomitmen untuk melindungi setiap every employee who honestly reports violations of the
karyawan yang secara jujur melaporkan terjadinya Code of Conduct.
pelanggaran Pedoman Perilaku.
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Penanganan Pengaduan
Handling of Complaints
Komite Pedoman Unit Bisnis Terkait Divisi Audit
Perilaku Related Business Internal
Code of Conduct Unit Internal Audit
Committee (COC) Division
Kirim Laporan
Send Report
Divisi Audit
Internal
Internal Audit
Division
COC Conduct
Commtittee Investigation
Komite Audit
Tidak Perlu Ya Audit
Perbarui Investigasi? Committee
Sistem Speak Up No Yes
Status Need
Speak Up System Update Investigation?
Status
JUMLAH PENGADUAN YANG MASUK DAN NUMBER OF COMPLAINTS RECEIVED AND
DIPROSES PADA TAHUN 2025 PROCESSED IN 2025
Sepanjang tahun 2025, tidak terdapat pelaporan Throughout 2025, there were no reports of guideline
pelanggaran pedoman atau perilaku tidak pantas lainnya violations or other inappropriate behavior through the
melalui Speak-Up System (Whistleblowing System). Speak-Up System (Whistleblowing System).
KEBIJAKAN
ANTIKORUPSI
Anti-Corruption Policy
Perseroan menerapkan Kebijakan Antikorupsi dengan The Company implements its Anti-Corruption Policy
mengambil pendekatan nol toleransi terhadap korupsi by taking a zero-tolerance approach to corruption and
dan berkomitmen untuk bertindak secara profesional, adil is committed to acting professionally, fairly and with
dan berintegritas dalam semua transaksi dan hubungan integrity in all business transactions and relationships
bisnis di mana pun Perseroan beroperasi. Selama 2025, wherever the Company operates. As of 2025, the Company
Perseroan belum mengadakan pelatihan khusus terkait has not conducted any specific anti-corruption training.
antikorupsi.
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LARANGAN
PERDAGANGAN INTERNAL
Prohibition of Insider Trading
Seluruh karyawan Perseroan diwajibkan untuk menjaga All employees of the Company are required to maintain
kerahasiaan informasi untuk kepentingan bisnis. the confidentiality of information for business purposes.
Kewajiban untuk menjaga kerahasiaan ini juga harus This obligation to maintain confidentiality must also be
dilakukan setelah berakhirnya hubungan kerja dengan carried out after the termination of employment with
Perseroan. Informasi yang tidak tersedia untuk publik the Company. Information not available to the public
berkaitan dengan kegiatan, hasil, atau rencana Perseroan relating to the Company’s activities, results, or plans
(yaitu informasi dari pihak internal) harus digunakan (namely information from internal parties) must be used
untuk tujuan yang telah disahkan. for authorized purposes.
Informasi tersebut harus ditangani dan dikomunikasikan Such information should be handled and communicated
dengan hati-hati, dan tidak boleh diungkapkan kepada with care and should not be disclosed to parties outside
pihak di luar Perseroan tanpa persetujuan yang memadai. the Company without proper approval. Such information
Informasi tersebut tidak boleh digunakan untuk shall not be used for personal gain. This provision
kepentingan pribadi. Ketentuan mengenai kerahasiaan regarding confidentiality also applies to contracts with
ini juga berlaku untuk kontrak dengan konsultan, consultants, contractors, and other parties providing
kontraktor, dan pihak lain yang memberikan jasa kepada services to the Company and shall be in accordance with
Perusahaan dan harus sesuai dengan peraturan dan applicable regulations and laws.
hukum yang berlaku.
PERLINDUNGAN
PELANGGAN
Consumer Protection
Perseroan melakukan penjualan produknya secara The Company sells its products directly to customers
langsung kepada pelanggan dan seluruh penjualan and all sales are supported by contracts that provide
didukung dengan kontrak yang memberikan protection for the rights of each party. In addition to the
perlindungan atas hak masing-masing pihak. Selain contract, customers have access to report violations of
kontrak, pelanggan memiliki akses untuk melaporkan the Company’s Code of Conduct through the Speak-Up
tindakan pelanggaran terhadap Pedoman Perilaku System.
Perseroan melalui Speak-Up System.
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Perseroan menjamin kualitas produk energi terbarukan The Company guarantees the quality of its renewable
yang diproduksi termasuk di dalamnya batubara, yang energy products including coal, which is sold through
dijual melalui laboratorium pengujian internal untuk internal testing laboratories for coal kcal and sulfur
kandungan kkal dan sulfur batubara. Di samping itu, content. In addition, the Company also utilizes the
Perseroan juga menggunakan jasa laboratorium eksternal services of external laboratories to verify the test results.
untuk memverifikasi hasil pengujian. Para pelanggan juga Customers can also test the quality of coal by using
dapat menguji kualitas batubara dengan menggunakan independent testers or using their own testing facilities.
penguji independen ataupun menggunakan fasilitas
testing masing-masing.
PERLINDUNGAN
HAK KREDITUR
Protection of Creditors’ Rights
Perseroan memiliki Kebijakan Hak Kreditur yang disahkan The Company has a Creditors’ Rights Policy which is
melalui Surat Keputusan Dewan Komisaris dan Direksi No. authorized through the Board of Commissioners and
205/BRBOC/V/18. BUMI telah menerapkan perlindungan Board of Directors Decree No. 205/BRBOC/V/18 and
hak kreditur sesuai dengan Kebijakan Hak Kreditur pada has implemented the protection of creditors’ rights in
2025. Kebijakan tersebut memastikan pemenuhan hak- accordance with the Creditors’ Rights Policy in 2025.
hak kreditur dan menjaga kepercayaan kreditur, dengan The policy ensures the fulfillment of creditors’ rights and
mengatur beberapa hal di antaranya: maintains creditors’ confidence, by regulating several
matters among others:
1. Komitmen untuk menggunakan fasilitas yang 1. Commitment to use facilities provided by creditors in
diberikan kreditur secara bertanggung jawab, a responsible, transparent, and efficient manner.
transparan, dan efisien.
2. Komitmen untuk menyampaikan informasi material 2. Commitment to disclose material information related
terkait hubungannya dengan kreditur. to its relationship with creditors.
3. Komitmen untuk memenuhi kewajiban kepada 3. Commitment to fulfill obligations to creditors in a
kreditur secara tepat waktu. timely manner.
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KEBIJAKAN PENGUNGKAPAN
INFORMASI MENGENAI
KEPEMILIKAN SAHAM ANGGOTA
DEWAN KOMISARIS DAN DIREKSI
Information Disclosure Policy Regarding Share Ownership of
Members of the Board of Commissioners and the Board of
Directors
Kebijakan pengungkapan informasi mengenai The disclosure policy regarding share ownership of
kepemilikan saham anggota Direksi dan Dewan Komisaris members of the Board of Commissioners and the Board
merujuk pada ketentuan/pedoman internal. Ketentuan/ of Directors refers to internal regulations/guidelines.
pedoman internal tersebut mengatur bahwa setiap These internal regulations/guidelines stipulate that every
anggota Dewan Komisaris dan Direksi yang melakukan member of the Board of Commissioners and the Board of
transaksi surat berharga Bank dan perusahaan lainnya Directors who conducts securities transactions with banks
harus menyampaikan keterbukaan dalam 3 (tiga) hari and other companies must submit a disclosure within 3
kerja setelah transaksi terjadi. (three) business days after the transaction occurs.
Informasi mengenai kepemilikan saham (langsung dan Information regarding share ownership (direct and
tidak langsung) anggota Dewan Komisaris dan Direksi indirect) of members of the Board of Commissioners and
pada tahun 2025 telah diinformasikan pada bagian Profil the Board of Directors in 2025 has been disclosed in the
Perusahaan di Laporan Tahunan ini. Company Profile section of this Annual Report.
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KETERBUKAAN
INFORMASI
Information Disclosure
PENYEDIAAN AKSES INFORMASI DAN PROVIDING ACCESS TO COMPANY
DATA PERUSAHAAN INFORMATION AND DATA
Perseroan telah merumuskan kebijakan yang berkaitan The Company has formulated policies relating to
dengan keterbukaan informasi kepada publik dan regulator information disclosure to the public and regulators to
untuk melindungi informasi sensitif, antara lain meliputi: protect sensitive information, including:
• Informasi material sebagaimana diatur oleh regulator • Material information as regulated by the regulator
• Informasi pengungkapan sebagaimana diatur oleh • Disclosure information as regulated by the regulator
regulator
• Laporan bulanan/rutin atau kemajuan sebagaimana • Monthly/routine or progress reports as regulated by
diatur oleh regulator the regulator
• Publikasi informasi/pernyataan keuangan • Publication of financial information/statements
• Siaran pers/Konferensi pers • Press release/ Press conference
• Paparan publik • Public expose
• Pertemuan analis • Analyst meeting
• Wawancara media (formal atau informal) • Media interviews (formal or informal)
Perseroan telah mengunggah kebijakan Kebijakan dan The Company has uploaded the Company’s Disclosure
Prosedur Keterbukaan Informasi Perseroan kepada of Information Policies and Procedures to regulators and
regulator dan publik melalui situs resmi Perseroan yang the public via the Company’s official website, which aims
bertujuan untuk menyediakan pedoman pengungkapan to provide guidelines for disclosing Company information
informasi Perseroan kepada regulator dan publik to regulators and the public, as well as to promote
serta untuk mempromosikan penerapan tata kelola the implementation of good corporate governance, in
perusahaan yang baik, di Indonesia khususnya dalam Indonesia, especially in the field of transparency and
bidang transparansi dan pengungkapan Perseroan. disclosure of the Company.
Perseroan menyediakan sarana dan saluran komunikasi The Company provides communication facilities and
yang mudah diakses oleh seluruh pemangku kepentingan. channels that are easily accessible to all stakeholders.
Seluruh akses informasi Perseroan memuat informasi All Company information access contains information
yang akurat, kredibel dan layak dipercaya. Perseroan that is accurate, credible and trustworthy. The Company
berkomitmen untuk menyampaikan laporan rutin sesuai is committed to submitting regular reports in accordance
dengan hukum yang berlaku, peraturan pasar modal dan with applicable laws, capital market and stock exchange
bursa efek, termasuk Laporan Pengembangan Kegiatan regulations, including Exploration Activity Development
Eksplorasi serta Laporan Keuangan Triwulanan, Semi- Reports and Quarterly, Semi-Annual, and Annual Financial
Tahunan, dan Tahunan. Reports.
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KETERBUKAAN
INFORMASI
Information Disclosure
Para pemangku kepentingan dapat memperoleh Stakeholders can obtain information related to the
informasi terkait dengan kinerja Perseroan dengan Company’s performance by accessing the following
mengakses kontak sebagai berikut: contacts:
DETAIL KONTAK CONTACT DETAILS
Irana Candra Mala Irana Candra Mala
Sekretaris Perusahaan Corporate Secretary
PT Bumi Resources Tbk PT Bumi Resources Tbk
Bakrie Tower, Lantai 12 Bakrie Tower, 12th Floor
Komplek Rasuna Epicentrum Rasuna Epicentrum Complex
Jl. H.R. Rasuna Said Jl. H.R. Rasuna Said
Jakarta 12940, Indonesia Jakarta 12940, Indonesia
e-mail: icandramala@bumiresources.com. Email: icandramala@bumiresources.com
Tel: +62 21 57942080 Tel: +62 21 57942080
Fax: +62 21 57942070 Fax: +62 21 57942070
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PENERAPAN PEDOMAN TATA
KELOLA PERUSAHAAN TERBUKA
Implementation of Governance Guidelines for Public Company
Sesuai dengan kepatuhan pada POJK Nomor 21/ In accordance with compliance with POJK No. 21/
POJK.04/2015 tentang Penerapan Pedoman Tata Kelola POJK.04/2015 on the Implementation of Guidelines for
Perusahaan Terbuka dan SEOJK Nomor 32/POJK.04/2015 Corporate Governance of Public Companies and SEOJK No.
tentang Pedoman Tata Kelola Perusahaan Terbuka, 32/POJK.04/2015 on Guidelines for Corporate Governance
Perseroan mengungkapkan informasi mengenai of Public Companies, the Company discloses information
pelaksanaan rekomendasi yang tercantum dalam regarding the implementation of the recommendations
pedoman atau memberikan penjelasan jika Perseroan set forth in the guidelines or provides an explanation if
belum atau tidak melaksanakan rekomendasi tersebut the Company has not yet or does not implement such
seperti tercantum dalam tabel berikut ini: recommendations, as set forth in the following table:
Prinsip Rekomendasi
Principle Recommendation
Prinsip 1: 1.1 Perusahaan Terbuka memiliki cara atau prosedur teknis pengumpulan suara (voting) baik secara
Meningkatkan Nilai terbuka maupun tertutup yang mengedepankan independensi dan kepentingan pemegang saham.
Penyelenggaraan Rapat The Public Company has technical procedures for voting, whether open or closed, that protect the
Umum Pemegang Saham shareholders’ independence and interests.
(RUPS)
Principle 1: Penerapan:
Increasing the Value Implementation:
of General Meeting of
Shareholders (GMS) Selama RUPST untuk tahun anggaran 2025 yang telah diselenggarakan pada 2 Juni 2025, resolusi
Implementation diadopsi melalui diskusi damai untuk konsensus. Namun, jika ada pemegang saham atau kuasanya
yang negatif atau suara tidak sah, resolusi harus diadopsi melalui pemungutan suara dengan
mengirimkan surat suara. Penghitungan suara dan validasi dilakukan oleh Notaris dan pihak
independen dari Biro Administrasi Efek yang telah ditunjuk Perseroan.
During the AGMS for the 2025 financial year, which was held on June 2, 2025, resolutions were adopted
through peaceful discussions for consensus. However, if there are shareholders or their proxies who have
a negative or invalid vote, the resolution must be adopted by voting by sending a vote. Vote counting
and validation is carried out by a Notary and an independent party from the Securities Administration
Bureau appointed by the Company.
Prosedur untuk memberikan suara dalam RUPS telah dituangkan dalam Anggaran Dasar Perusahaan,
Board Manual and Supporting Organs versi 4.2, dan Ringkasan Risalah RUPST.
The procedures for voting at the GMS have been outlined in the Company’s Articles of Association,
Board Manual and Supporting Organs version 4.2, and Summary of the AGMS Minutes.
1.2 Seluruh anggota Direksi dan Dewan Komisaris hadir dalam RUPS Tahunan.
All members of the Board of Directors and Board of Commissioners attend the Annual GMS.
Penerapan:
Implementation:
RUPS Tahunan 2025 dihadiri secara fisik dan virtual online oleh anggota Dewan Komisaris dan Direksi
Perseroan dan telah disebutkan dalam Ringkasan Risalah RUPST.
The 2025 Annual GMS was attended physically and virtually by members of the Company’s Board of
Commissioners and Board of Directors and was stated in the Summary of the AGMS Minutes.
1.3 Ringkasan risalah RUPS tersedia dalam situs web perusahaan paling sedikit 1 (satu) tahun.
A summary of the minutes of GMS is available on the company’s website for at least one year.
Penerapan:
Implementation:
Ringkasan risalah RUPST 2025 dibuat dalam bahasa Indonesia dan bahasa Inggris, dan diumumkan
2 (dua) hari kerja setelah RUPST diselenggarakan kepada masyarakat melalui situs web Perseroan.
A summary of the 2025 AGMS minutes is prepared in Indonesian and English and announced 2 (two)
working days after the AGMS was held to the public via the Company’s website.
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KELOLA PERUSAHAAN TERBUKA
Implementation of Governance Guidelines for Public Company
Prinsip Rekomendasi
Principle Recommendation
Prinsip 2: 2.1 Perusahaan Terbuka memiliki suatu kebijakan komunikasi dengan pemegang saham atau investor.
Meningkatkan The Public Company has a policy on communications with its shareholders or investors.
Kualitas Komunikasi
Perusahaan Terbuka Penerapan:
dengan Pemegang Implementation:
Saham atau Investor
Principle 2: Kebijakan komunikasi dengan para pemegang saham atau investor menunjukkan komitmen Perseroan
Improving the Quality dalam melaksanakan komunikasi dengan para pemegang saham atau investor. Perseroan memiliki
of Public Company kebijakan dan prosedur terkait Keterbukaan Informasi kepada Regulator dan pemegang saham atau
Communication with investor, antara lain meliputi:
Shareholders or Investors • Informasi material sebagaimana diatur oleh regulator
• Informasi pengungkapan sebagaimana diatur oleh regulator
• Laporan bulanan/rutin atau kemajuan sebagaimana diatur oleh regulator
• Publikasi informasi/pernyataan keuangan
• Siaran pers/Konferensi pers
• Paparan publik
• Pertemuan analis
• Wawancara media (formal atau informal)
The communication policy with shareholders or investors demonstrates the Company’s commitment
to implementing communication with shareholders or investors. The Company has policies and
procedures related to Information Disclosure to Regulators and shareholders or investors, including:
• Material information as regulated by the regulator
• Disclosure information as regulated by the regulator
• Monthly/routine or progress reports as regulated by the regulator
• Publication of financial information/statements
• Press release/Press conference
• Public expose
• Analyst meeting
• Media interviews (formal or informal)
2.2 Perusahaan Terbuka mengungkapkan kebijakan komunikasi Perusahaan Terbuka dengan
pemegang saham atau investor dalam situs web.
The Public Company discloses its Communication Policy with shareholders or investors on the website.
Penerapan:
Implementation:
Perseroan telah mengunggah Kebijakan dan Prosedur Keterbukaan Informasi Perusahaan kepada
regulator dan pemegang saham atau investor melalui situs resmi Perseroan yang merupakan bentuk
transparansi atas komitmen Perseroan dalam memberikan kesetaraan kepada semua pemegang
saham atau investor atas pelaksanaan komunikasi. Selain itu, Kebijakan dan Prosedur Keterbukaan
Informasi bertujuan untuk menyediakan pedoman pengungkapan informasi Perseroan kepada
regulator dan publik untuk mempromosikan penerapan Tata Kelola Perusahaan yang Baik (GCG), di
Indonesia khususnya dalam bidang transparansi dan pengungkapan Perusahaan.
The Company has uploaded Company Information Disclosure Policies and Procedures to regulators
and shareholders or investors via the Company’s official website, which is a form of transparency on the
Company’s commitment to providing equality to all shareholders or investors regarding the implementation
of communications. In addition, the Information Disclosure Policy and Procedure aims to provide guidelines
for disclosing Company information to regulators and the public to promote the implementation of GCG, in
Indonesia, especially in the field of transparency and disclosure of the Company.
Prinsip 3: 3.1 Penentuan jumlah anggota Dewan Komisaris mempertimbangkan kondisi Perusahaan Terbuka.
Memperkuat Determination of the number of members of the Board of Commissioners considers the conditions
Keanggotaan dan Komposisi of the Public Company.
Dewan Komisaris
Principle 3: Penerapan:
Strengthening the Implementation:
Membership and
Composition of the Board of Penentuan jumlah anggota Dewan Komisaris Perseroan telah mengacu pada ketentuan yang
Commissioners disebutkan dalam pasal 20 POJK No. 33/POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten
atau Perusahaan Publik dimana jumlah anggota Dewan Komisaris paling kurang terdiri dari 2 (dua)
orang. Dewan Komisaris Perseroan terdiri dari 7 (tujuh) orang anggota, yaitu 1 (satu) Presiden Komisaris,
4 (empat) Komisaris Independen, dan 2 (dua) Komisaris.
Determination of the number of members of the Company’s Board of Commissioners refers to the provisions
stated in article 20 POJK No. 33/POJK.04/2014 on the Board of Directors and Board of Commissioners of
Issuers or Public Companies, in which the number of members of the Board of Commissioners consists
of at least 2 (two) people. The Board of Commissioners consists of 7 (seven) members, namely 1 (one)
President Commissioner, 4 (four) Independent Commissioners, and 2 (two) Commissioners.
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Prinsip Rekomendasi
Principle Recommendation
3.2 Penentuan komposisi anggota Dewan Komisaris memperhatikan keberagaman keahlian,
pengetahuan, dan pengalaman yang dibutuhkan.
Determination of the composition of members of the Board of Commissioners takes into account
the diversity of skills, knowledge, and experience required.
Penerapan:
Implementation:
Perseroan telah memperhatikan kebutuhan Perusahaan khususnya terkait dalam penentuan keahlian,
pengetahuan, dan pengalaman yang dibutuhkan dalam pelaksanaan tugas pengawasan dan
pemberian nasihat oleh Dewan Komisaris. Dewan Komisaris Perseroan terdiri dari para profesional
yang telah memiliki kompetensi di bidang strategis, keuangan, dan operasional pertambangan.
The Company has considered the Company’s needs, especially those related to determining the skills,
knowledge, and experience required in carrying out supervisory duties and provision of advice by
the Board of Commissioners. The Company’s Board of Commissioners consists of professionals with
competence in the strategic, financial, and mining operational fields.
Prinsip 4: 1.1 Dewan Komisaris mempunyai kebijakan penilaian sendiri (self-assessment) untuk menilai kinerja
Meningkatkan Dewan Komisaris.
Kualitas The Board of Commissioners has a self-assessment policy to assess the performance of the Board
Pelaksanaan Tugas of Commissioners.
dan Tanggung
Jawab Dewan Penerapan:
Komisaris Implementation:
Principle 4:
Improving the Quality of Kebijakan penilaian sendiri (self-assessment) Dewan Komisaris merupakan suatu pedoman yang
Implementation of Duties digunakan sebagai bentuk akuntabilitas atas penilaian kinerja Dewan Komisaris secara kolegial.
and Responsibilities of the Pedoman tersebut tertuang dalam Board Manual and Supporting Organs versi 4.2. Pada tahun 2025,
Board of Commissioners Dewan Komisaris telah melakukan self-assessment atas kinerja Dewan Komisaris dan masing-masing
anggota dengan harapan masing-masing anggota Dewan Komisaris dapat berkontribusi untuk
memperbaiki kinerja Dewan Komisaris secara berkesinambungan.
The Board of Commissioners’ self-assessment policy is a guideline used as a form of accountability for
the collegial assessment of the Board of Commissioners’ performance. These guidelines are contained
in the Board Manual and Supporting Organs version 4.2. In 2025, the Board of Commissioners has carried
out a self-assessment on the performance of the Board of Commissioners and each member with the
hope that each member of the Board of Commissioners can contribute to improving the performance
of the Board of Commissioners on an ongoing basis.
1.2 Kebijakan penilaian sendiri (self-assessment) untuk menilai kinerja Dewan Komisaris, diungkapkan
melalui Laporan Tahunan Perusahaan Terbuka.
The self-assessment policy to assess the performance of the Board of Commissioners is disclosed
in the Public Company’s Annual Report.
Penerapan:
Implementation:
Kebijakan penilaian sendiri (self-assessment) untuk menilai kinerja Dewan Komisaris telah diatur
dalam Board Manual and Supporting Organs versi 4.2 dan telah diungkapkan melalui Laporan Tahunan
2024 pada subbab ”Penilaian Kinerja Dewan Komisaris” dengan merinci indikator kinerja kunci yang
digunakan untuk mengevaluasi kinerja Dewan Komisaris.
The self-assessment policy to assess the performance of the Board of Commissioners has been
regulated in the Board Manual and Supporting Organs version 4.2 and has been disclosed in the 2024
Annual Report in the sub-chapter “Performance Assessment of the Board of Commissioners” by detailing
the key performance indicators used to evaluate the performance of the Board of Commissioners.
1.3 Dewan Komisaris mempunyai kebijakan terkait pengunduran diri anggota Dewan Komisaris
apabila terlibat dalam kejahatan keuangan.
The Board of Commissioners has a policy regarding the resignation of members of the Board of
Commissioners if they are involved in financial crimes.
Penerapan:
Implementation:
Kebijakan pengunduran diri anggota Dewan Komisaris yang terlibat dalam kejahatan keuangan
merupakan kebijakan yang dapat meningkatkan kepercayaan para pemangku kepentingan terhadap
Perseroan sehingga integritas Perusahaan akan tetap terjaga. Kebijakan tersebut tercakup dalam
Board Manual and Supporting Organs versi 4.2 dimana disebutkan bahwa anggota Dewan Komisaris
akan segera mengajukan pengunduran dirinya jika anggota tersebut terlibat dalam kejahatan
keuangan.
The policy for the resignation of members of the Board of Commissioners who are involved in financial
crimes is a policy that can increase stakeholders’ confidence in the Company, which will maintain the
integrity of the Company. This policy is included in the Board Manual and Supporting Organs version
4.2, in which it is stated that members of the Board of Commissioners will immediately submit their
resignation if they are involved in financial crimes.
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PENERAPAN PEDOMAN TATA
KELOLA PERUSAHAAN TERBUKA
Implementation of Governance Guidelines for Public Company
Prinsip Rekomendasi
Principle Recommendation
1.4 Dewan Komisaris atau Komite yang menjalankan fungsi nominasi dan remunerasi menyusun
kebijakan suksesi dalam proses nominasi anggota Direksi.
The Board of Commissioners or the Committee that carries out the nomination and remuneration
functions prepare a succession policy in the nomination process for members of the Board of
Directors.
Penerapan:
Implementation:
Komite yang menjalankan fungsi nominasi mempunyai tugas untuk menyusun kebijakan dan kriteria
yang dibutuhkan dalam proses nominasi calon anggota Direksi. Kebijakan mengenai suksesi bertujuan
untuk menjaga kesinambungan proses regenerasi atau kaderisasi kepemimpinan di Perseroan dalam
rangka mempertahankan keberlanjutan bisnis dan tujuan jangka panjang Perseroan. Kebijakan
tersebut telah diatur dalam Board Manual and Supporting Organs versi 4.2 dan dijelaskan lebih detil
pada piagam Komite Nominasi dan Remunerasi Perseroan.
The committee that carries out the nomination function has the task of formulating the policies and
criteria required in the nomination process for prospective members of the Board of Directors. The policy
regarding succession aims to maintain the continuity of the leadership regeneration or cadre process
in the Company to maintain business continuity and the Company’s long-term goals. This policy has
been regulated in the Board Manual and Supporting Organs version 4.2 and is explained in more detail
in the Company’s Nomination and Remuneration Committee charter.
Prinsip 5: a. Penentuan jumlah anggota Direksi mempertimbangkan kondisi Perusahaan Terbuka, serta
Memperkuat efektivitas dalam pengambilan keputusan.
Keanggotaan dan Determination of the number of members of the Board of Directors takes into account the conditions
Komposisi Direksi of the Public Company, as well as effectiveness in decision making.
Principle 5:
Strengthening the Penerapan:
Membership and Implementation:
Composition of the Board of
Directors Penentuan jumlah anggota Direksi Perseroan telah mengacu pada ketentuan yang disebutkan dalam
pasal 2 POJK No. 33/POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten atau Perusahaan
Publik dimana jumlah anggota Direksi paling kurang terdiri dari 2 (dua) orang. Jumlah anggota Direksi
Perseroan juga telah memenuhi ketentuan seperti diatur dalam Board Manual and Supporting Organs
versi 4.2 yaitu terdiri dari minimal 2 (dua) anggota. Dalam Laporan Tahunan 2025 disebutkan jumlah
Direksi Perseroan sebanyak 12 (dua belas) anggota yaitu 1 (satu) Presiden Direktur, 1 (satu) Wakil
Presiden Direktur, dan 10 (sepuluh) Direktur Perseroan.
Determination of the number of members of the Company’s Board of Directors refers to the provisions
stated in article 2 POJK No. 33/POJK.04/2014 on the Board of Directors and Board of Commissioners of
Issuers or Public Companies, in which the number of members of the Board of Directors consists of
at least 2 (two) people. The number of members of the Company’s Board of Directors also meets the
provisions as regulated in the Board Manual and Supporting Organs version 4.2, namely consisting of a
minimum of 2 (two) members. In the 2024 Annual Report, it is stated that the number of Directors of the
Company is 12 (twelve) members, namely 1 (one) President Director, 1 (one) Vice President Director, and
10 (ten) Directors of the Company.
b. Penentuan komposisi anggota Direksi memperhatikan keberagaman keahlian, pengetahuan, dan
pengalaman yang dibutuhkan.
Determination of the composition of members of the Board of Directors takes into account the
diversity of skills, knowledge, and experience required.
Penerapan:
Implementation:
Perseroan telah memperhatikan kebutuhan Perusahaan khususnya terkait dalam penentuan
keahlian, pengetahuan, dan pengalaman yang dibutuhkan dalam pelaksanaan tugas yang berkaitan
dengan pengurusan Perseroan untuk kepentingan Perseroan dan selaras dengan maksud dan tujuan
Perseroan. Direksi Perseroan terdiri dari para profesional yang telah memiliki kompetensi di bidang
strategis, keuangan, dan operasional pertambangan.
The Company has considered the Company’s needs, especially those related to determining the
skills, knowledge, and experience required in carrying out tasks related to managing the Company
for the interests of the Company and in line with the aims and objectives of the Company. The Board
of Directors consists of professionals who have competence in the strategic, financial, and mining
operational fields.
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Tata Kelola Perusahaan Tanggung Jawab Sosial Perusahaan Laporan Keuangan
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Prinsip Rekomendasi
Principle Recommendation
c. Anggota Direksi yang membawahi bidang akuntansi atau keuangan memiliki keahlian dan/atau
pengetahuan di bidang akuntansi.
Members of the Board of Directors who are in charge of accounting or finance have the expertise
and/or knowledge in the field of accounting.
Penerapan:
Implementation:
Direktur Keuangan Perseroan memiliki kompetensi yang memadai di bidang akuntansi seperti yang
telah diungkapkan dalam sub-bab “Profil Direksi: Direktur Keuangan.”
The Company’s Director of Finance has adequate competence in the field of accounting as stated in the
sub-chapter “Board of Directors Profile: Director of Finance.”
Prinsip 6: a. Direksi mempunyai kebijakan penilaian sendiri (self-assessment) untuk menilai kinerja Direksi.
Meningkatkan The Board of Directors has a self-assessment policy to assess the performance of the Board of
Kualitas Directors.
Pelaksanaan Tugas dan
Tanggung Penerapan:
Jawab Direksi Implementation:
Principle 6:
Improving the Quality of Kebijakan penilaian sendiri (self-assessment) Direksi merupakan suatu pedoman yang digunakan
Implementation of Duties sebagai bentuk akuntabilitas atas penilaian kinerja Direksi secara kolegial. Pedoman tersebut tertuang
and Responsibilities of the
dalam Board Manual and Supporting Organs versi 4.2. Pada tahun 2025, Direksi telah melakukan
Board of Directors
self-assessment atas kinerja Direksi dan masing-masing anggota dengan harapan masing-masing
anggota Direksi dapat berkontribusi untuk memperbaiki kinerja Direksi secara berkesinambungan.
The Board Directors’ self-assessment policy is a guideline used as a form of accountability for the
collegial assessment of the Board of Directors’ performance. These guidelines are contained in the
Board Manual and Supporting Organs version 4.2. In 2025, the Board of Directors has carried out a self-
assessment on the performance of the Board of Directors and each member with the hope that each
member of the Board of Directors can contribute to improving the performance of the Board of Directors
on an ongoing basis.
b. Kebijakan penilaian sendiri (self-assessment) untuk menilai kinerja Direksi diungkapkan melalui
Laporan Tahunan Perusahaan Terbuka.
The self-assessment policy to assess the performance of the Board of Directors is disclosed in the
Annual Report of the Public Company.
Penerapan:
Implementation:
Kebijakan penilaian sendiri (self-assessment) untuk menilai kinerja Direksi telah diatur dalam Board
Manual and Supporting Organs versi 4.2 dan telah diungkapkan melalui Laporan Tahunan 2025 pada
subbab ”Penilaian Kinerja Direksi” dengan merinci indikator kinerja kunci yang digunakan untuk
mengkaji kinerja Direksi.
The self-assessment policy to assess the performance of the Board of Directors has been regulated in
the Board Manual and Supporting Organs version 4.2 and has been disclosed in the 2025 Annual Report
in the sub-chapter “Performance Assessment of the Board of Directors,” detailing the key performance
indicators used to review the performance of the Board of Directors.
c. Direksi mempunyai kebijakan terkait pengunduran diri anggota Direksi apabila terlibat dalam
kejahatan keuangan.
The Board of Directors has a policy regarding the resignation of members of the Board of Directors
if they are involved in financial crimes.
Penerapan:
Implementation:
Kebijakan pengunduran diri anggota Direksi yang terlibat dalam kejahatan keuangan merupakan
kebijakan yang dapat meningkatkan kepercayaan para pemangku kepentingan terhadap Perseroan,
sehingga integritas perusahaan akan tetap terjaga. Kebijakan tersebut telah tertuang dalam Board
Manual and Supporting Organs versi 4.2 dimana disebutkan bahwa anggota Direksi harus segera
mengajukan pengunduran dirinya jika anggota tersebut terlibat dalam kejahatan keuangan.
The policy for the resignation of members of the Board of Directors who are involved in financial crimes
is a policy that can increase stakeholders’ confidence in the Company, which will maintain the integrity
of the company. This policy has been stated in the Board Manual and Supporting Organs version 4.2, in
which it is stated that members of the Board of Directors must immediately submit their resignation if
they are involved in financial crimes.
PT BUMI RESOURCES TBK 2025 Annual Report 313
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlight Management Report Company Profile Management Discussion and Analysis
PENERAPAN PEDOMAN TATA
KELOLA PERUSAHAAN TERBUKA
Implementation of Governance Guidelines for Public Company
Prinsip Rekomendasi
Principle Recommendation
Prinsip 7: 7.1 Perusahaan Terbuka memiliki kebijakan untuk mencegah terjadinya insider trading.
Meningkatkan The Public Company has policies to prevent insider trading.
Aspek Tata Kelola
Perusahaan Penerapan:
melalui Partisipasi Implementation:
Pemangku
Kepentingan Perseroan meminimalisir terjadinya insider trading melalui kebijakan pencegahan. Perseroan memiliki
Principle 7: kebijakan untuk mencegah terjadinya insider trading atau insider information yang tertuang dalam
Improving Corporate Buku Pedoman Perilaku (Code of Conduct: The Way We Conduct Business) dan tersedia dalam situs
Governance Aspects through resmi Perseroan.
Stakeholder Engagement The Company minimizes the occurrence of insider trading through prevention policies. The Company
has established a policy to prevent insider trading or insider information, which is stated in the Code of
Conduct: The Way We Conduct Business and is available on the Company’s official website.
7.2 Perusahaan Terbuka memiliki kebijakan antikorupsi dan anti-fraud.
The Public Company has anti-corruption and anti-fraud policies.
Penerapan:
Implementation:
Perseroan mencegah segala praktek korupsi baik memberi atau menerima dari pihak lain melalui
kebijakan anti korupsi dan anti-fraud yang tertuang dalam Buku Pedoman Perilaku (Code of Conduct:
The Way We Conduct Business) dan tersedia dalam situs resmi Perseroan.
The Company prevents all corrupt practices, whether giving or receiving from other parties through
anti-corruption and anti-fraud policies contained in the Code of Conduct: The Way We Conduct
Business and available on the Company’s official website.
7.3 Perusahaan Terbuka memiliki kebijakan tentang seleksi dan peningkatan kemampuan pemasok
atau vendor.
The Public Company has policies regarding the selection and improvement of supplier or vendor
capabilities.
Penerapan:
Implementation:
Kebijakan tentang seleksi pemasok atau vendor bermanfaat untuk memastikan agar Perseroan
memperoleh barang atau jasa yang diperlukan dengan harga yang kompetitif dan kualitas yang baik.
Sedangkan kebijakan peningkatan kemampuan pemasok atau vendor bermanfaat untuk memastikan
bahwa rantai pasokan (supply chain) berjalan dengan efisien dan efektif. Perseroan memiliki kebijakan
tentang seleksi dan peningkatan kemampuan pemasok atau vendor yang tertuang dalam Decision
Letter of BoD No. 1082: Procurement System version 1.0 dan tersedia dalam situs resmi Perseroan.
The policy regarding supplier or vendor selection is useful to ensure that the Company obtains the
goods or services it requires at competitive prices with good quality. Moreover, the policy to improve
supplier or vendor capabilities is useful to ensure that the supply chain runs in an efficient and effective
manner. The Company has a policy regarding the selection and improvement of supplier or vendor
capabilities as stated in Decision Letter of BoD No. 1082: Procurement System version 1.0 and is available
on the Company’s official website.
7.4 Perusahaan Terbuka memiliki kebijakan tentang pemenuhan hak-hak kreditur.
The Public Company has policies regarding fulfilling creditor rights.
Penerapan:
Implementation:
Kebijakan tentang pemenuhan hak-hak kreditur digunakan sebagai pedoman dalam melakukan
pinjaman kepada kreditur. Tujuan dari kebijakan tersebut adalah untuk menjaga terpenuhinya hak-
hak dan menjaga kepercayaan kreditur terhadap Perseroan. Kebijakan tersebut tertuang dalam Buku
Pedoman Perilaku (Code of Conduct: The Way We Conduct Business).
The policy on fulfilling creditor rights serves as a guideline for lending to creditors. The purpose of this
policy is to ensure the fulfillment of rights and maintain creditors’ trust in the Company. This policy is
outlined in the Code of Conduct (The Way We Conduct Business).
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Tata Kelola Perusahaan Tanggung Jawab Sosial Perusahaan Laporan Keuangan
Corporate Governance Corporate Social Responsibility Financial Report
Prinsip Rekomendasi
Principle Recommendation
7.5 Perusahaan Terbuka memiliki kebijakan sistem whistleblowing.
The Public Company has a whistleblowing system policy.
Penerapan:
Implementation:
Perseroan menjalankan sistem pelaporan pelanggaran (whistleblowing system) dalam program
Speak-Up System yang telah berlaku sejak 2006. Program Speak-Up System ditetapkan berdasarkan
Memorandum Direksi No. 307/BR-BOD/IV/06 tanggal 12 April 2006, yang kemudian diubah dalam
Memorandum No.171/BR/HR/II/08 tanggal 28 Februari 2008. Speak-Up System memberlakukan
mekanisme terstruktur dan prosedural, independen, dan konfidensial untuk memungkinkan karyawan
dan pihak eksternal untuk melaporkan kode pelanggaran atau perilaku tidak pantas lainnya secara
aman. Kebijakan ini juga diungkapkan melalui Laporan Tahunan 2025 pada subbab “Sistem Pelaporan
Pelanggaran.”
The Company implements a whistleblowing system in the Speak-Up System program, which has been
in effect since 2006. The Speak-Up System program was established based on the Board of Directors’
Memorandum No. 307/BR-BOD/IV/06 dated April 12, 2006, which was later amended in Memorandum
No.171/BR/HR/II/08 dated February 28, 2008. The Speak-Up System implements a structured and
procedural, independent and confidential mechanism to enable employees and external parties to
safely report code violations or other inappropriate behavior. This policy is also disclosed in the 2025
Annual Report in the “Whistleblowing System” sub-chapter.
7.6 Perusahaan Terbuka memiliki kebijakan pemberian insentif jangka panjang kepada Direksi dan
karyawan.
The Public Company has a policy of providing long-term incentives to the Board of Directors and
employees.
Penerapan:
Implementation:
Perseroan telah menerapkan kebijakan insentif jangka panjang kepada Direksi, dan Karyawan sebagai
wujud komitmen nyata Perseroan untuk mendorong loyalitas dan memberikan motivasi kepada
Direksi dan karyawan untuk meningkatkan kinerja atau produktivitasnya yang akan berdampak pada
peningkatan kinerja Perusahaan dalam jangka Panjang. Kebijakan tersebut juga tercakup dalam
kebijakan remunerasi Perseroan yang mengatur syarat, prosedur, dan bentuk pemberian insentif
menyesuaikan dengan tujuan jangka panjang Perseroan.
The Company has implemented a long-term incentive policy for the Board of Directors and Employees
as a manifestation of the Company’s real commitment to encourage loyalty and provide motivation
to the Board of Directors and employees to improve their performance or productivity, which will have
an impact on improving the Company’s performance in the long term. This policy is also included in
the Company’s remuneration policy, which regulates the terms, procedures, and forms of providing
incentives, in line with the Company’s long-term goals.
Prinsip 8: 1.1 Perusahaan Terbuka memanfaatkan penggunaan teknologi informasi secara lebih luas selain situs
Meningkatkan web sebagai media keterbukaan informasi.
Pelaksanaan The Public Company makes wider use of information technology in addition to websites as a
Keterbukaan medium for information disclosure.
Informasi
Principle 8: Penerapan:
Improving the Implementation:
Implementation of
Information Disclosure Perseroan memiliki mailing list kepada investor dan media, dan berencana untuk menggunakan
teknologi informasi lainnya sebagai media komunikasi dan keterbukaan informasi.
The Company has a mailing list for investors and the media and plans to use other forms of information
technology as medium for communication and information disclosure.
1.2 Laporan Tahunan Perusahaan Terbuka mengungkapkan pemilik manfaat akhir dalam kepemilikan
saham perusahaan terbuka paling sedikit 5%, selain pengungkapan pemilik manfaat akhir dalam
kepemilikan saham Perusahaan Terbuka melalui Pemegang Saham Utama dan Pengendali.
The Annual Report of a Public Company discloses the ultimate beneficiaries in public company
share ownership of at least 5%, in addition to disclosure of the ultimate beneficiaris in Public
Company share ownership through Majority and Controlling Shareholders.
Penerapan:
Implementation:
Perseroan telah mengungkapkan pemilik manfaat akhir dalam kepemilikan saham Perusahaan
terbuka paling sedikit 5%, selain pengungkapan pemilik manfaat akhir dalam kepemilikan saham
Perusahaan Terbuka melalui Pemegang Saham Utama dan Pengendali. Pengungkapan ini dapat
dilihat pada Bagian “Komposisi Pemegang Saham” dalam Laporan Tahunan Perseroan.
The Company has disclosed the ultimate beneficial owners of at least 5% of the Company’s shares, in
addition to the disclosure of the ultimate beneficial owners of the Company’s shares through Major and
Controlling Shareholders. This disclosure can be found in the “Shareholder Composition” section of the
Company’s Annual Report.
PT BUMI RESOURCES TBK 2025 Annual Report 315
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlight Management Report Company Profile Management Discussion and Analysis
PENERAPAN ATAS PEDOMAN
UMUM GOVERNANSI KORPORAT
INDONESIA (PUG-KI)
Implementation of the General Guidelines for Indonesian
Corporate Governance (PUG-KI)
Pelaksanaan
Prinsip (Terapkan/Jelaskan)
Principle Implementation
(Implement/Explain)
1. Peran dan Tanggung Jawab Direksi dan Dewan Komisaris
Roles and Responsibilities of the Board of Directors and Board of Commissioners
1.1 Peran dan Tanggung Jawab Direksi Telah diterapkan
Roles and Responsibilities of the Board of Directors Has been implemented
1.2 Penilaian Kinerja - Direksi dan Anggotanya Telah diterapkan
Performance Assessment – Board of Directors and Its Members Has been implemented
1.3 Peran dan Tanggung Jawab Dewan Komisaris Telah diterapkan
Roles and Responsibilities of the Board of Commissioners Has been implemented
1.4 Pembentukan Komite Telah diterapkan
Establishment of Committees Has been implemented
1.5 Penilaian Kinerja - Dewan Komisaris dan Anggotanya Telah diterapkan
Performance Assessment – Board of Commissioners and Its Members Has been implemented
1.6 Benturan Kepentingan Telah diterapkan
Conflicts of Interest Has been implemented
1.7 Peningkatan Kompetensi Anggota Direksi dan Dewan Komisaris Telah diterapkan
Competency Improvement of Members of the Board of Directors and Boardof Commissioners Has been implemented
2. Komposisi dan Remunerasi Direksi dan Dewan Komisaris
Composition and Remuneration of the Board of Directors and Board of Commissioners
2.1 Komposisi Direksi Telah diterapkan
Composition of the Board of Directors Has been implemented
2.2 Remunerasi Direksi dan Dewan Komisaris Telah diterapkan
Remuneration of the Board of Directors and Board of Commissioners Has been implemented
3. Hubungan Kerja antara Direksi dengan Dewan Komisaris
Working Relationship between the Board of Directors and Board of Commissioners
3.1 Sifat Hubungan Kerja Telah diterapkan
Nature of Working Relationship Has been implemented
3.2 Akses informasi Dewan Komisaris Telah diterapkan
Information Access of the Board of Commissioners Has been implemented
3.3 Tanggung jawab Direksi dan Dewan Komisaris atas Dampak Struktur Kepemilikan terhadap Telah diterapkan
Korporasi Has been implemented
Responsibility of the Board of Directors and Board of Commissioners for the Impact of Ownership
Structure on the Corporation
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Tata Kelola Perusahaan Tanggung Jawab Sosial Perusahaan Laporan Keuangan
Corporate Governance Corporate Social Responsibility Financial Report
Pelaksanaan
Prinsip (Terapkan/Jelaskan)
Principle Implementation
(Implement/Explain)
4. Perilaku Etis dan Bertanggungjawab
Ethical and Responsible Conduct
4.1 Pedoman Etika dan Perilaku Telah diterapkan
Code of Conduct Has been implemented
4.2 Nilai – nilai dan Budaya Organisasi Telah diterapkan
Organizational Values and Culture Has been implemented
4.3 Komunikasi dan Penegakan Pedoman Etika, Nilai-nilai dan Budaya Telah diterapkan
Communication and Enforcement of Ethical, Values, and Cultural Guidelines Has been implemented
5. Manajemen Risiko, Pengendalian Internal dan Kepatuhan
Risk Management, Internal Control, and Compliance
5.1 Pengendalian Internal dan Kepatuhan Telah diterapkan
Internal Control and Compliance Has been implemented
5.2 Manajemen Risiko Telah diterapkan
Risk Management Has been implemented
5.3 Integrasi Governansi, Manajemen Risiko, dan Kepatuhan Telah diterapkan
Integration of Governance, Risk Management, and Compliance Has been implemented
5.4 Audit Internal Telah diterapkan
Internal Audit Has been implemented
6. Pengungkapan dan Transparansi
Disclosure and Transparency
6.1 Kebijakan Pengungkapan Telah diterapkan
Disclosure Policy Has been implemented
6.2 Laporan Keuangan dan Keberlanjutan Telah diterapkan
Financial and Sustainability Reports Has been implemented
6.3 Diseminasi Informasi Telah diterapkan
Dissemination of Information Has been implemented
7. Perlindungan terhadap Hak-Hak Pemegang Saham
Protection to Shareholders Rights
7.1 Hak Pemegang Saham Telah diterapkan
Shareholders Rights Has been implemented
7.2 Perlakuan Adil Terhadap Pemegang Saham Telah diterapkan
Fair Treatment to Shareholders Has been implemented
7.3 Rapat Umum Pemegang Saham Telah diterapkan
General Meeting of Shareholders Has been implemented
8. Pemangku Kepentingan Lainnya
Other Stakeholders
8.1 Keterlibatan Pemangku Kepentingan Kunci (stakeholder engagement) Telah diterapkan
Key Stakeholder Engagement (Stakeholder Engagement) Has been implemented
8.2 Integrasi Keberlanjutan dalam Model Bisnis Telah diterapkan
Integration of Sustainability in Business Models Has been implemented
8.3 Perlindungan terhadap Pemangku Kepentingan Telah diterapkan
Protection to Stakeholders Has been implemented
PT BUMI RESOURCES TBK 2025 Annual Report 317
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlight Management Report Company Profile Management Discussion and Analysis
PENERAPAN ATAS PEDOMAN UMUM
GOVERNANSI KORPORAT INDONESIA (PUG-KI)
Implementation of the General Guidelines for Indonesian Corporate Governance (PUG-KI)
Perseroan berkomitmen untuk menerapkan Tata Kelola The Company is committed to implementing Good
Perusahaan yang Baik (GCG) sesuai dengan ketentuan Corporate Governance (GCG) in accordance with the
POJK No. 21/POJK.04/2015 tentang Penerapan Pedoman provisions of POJK No. 21/POJK.04/2015 concerning
Tata Kelola Perusahaan Terbuka, POJK No. 29/POJK.04/2016 the Implementation of Public Company Governance
tentang Laporan Tahunan Emiten atau Perusahaan Publik, Guidelines, POJK No. 29/POJK.04/2016 concerning
POJK No. 51/POJK.03/2017 tentang Penerapan Keuangan Annual Reports of Issuers or Public Companies, POJK
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan No. 51/POJK.03/2017 concerning the Implementation of
Perusahaan Publik, SEOJK No. 32/SEOJK.04/2015 tentang Sustainable Finance for Financial Services Institutions,
Pedoman Tata Kelola Perusahaan Terbuka, dan SEOJK Issuers, and Public Companies, SEOJK No. 32/
No. 16/SEOJK.04/2021 tentang Bentuk dan Isi Laporan SEOJK.04/2015 concerning Guidelines for Public Company
Tahunan Emiten atau Perusahaan Publik serta dalam Governance, and SEOJK No. 16/SEOJK.04/2021 concerning
menyusun Laporan Tahunan dan Laporan Keberlanjutan the Form and Content of Annual Reports of Issuers or
periode berikutnya. Public Companies as well as in preparing the Annual
Report and Sustainability Report for the following period.
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Tata Kelola Perusahaan Tanggung Jawab Sosial Perusahaan Laporan Keuangan
Corporate Governance Corporate Social Responsibility Financial Report
PENILAIAN PENERAPAN
TATA KELOLA PERUSAHAAN
BERDASARKAN ASEAN CG
SCORECARD (ACGS)
Assessment of Corporate Governance Implementation Based
on the ASEAN CG Scorecard (ACGS)
Berikut adalah hasil penilaian ACGS yang diperoleh
Perseroan untuk tahun buku 2025: The following are the ACGS assessment results obtained
by the Company for the 2025 fiscal year:
Komponen Penilaian Skor Tertimbang per Prinsip
No
Assessment Components Weighted Score per Principle
1 Hak-hak dan Perlakuan Setara Terhadap Pemegang Saha 15,71
Total skor kasar x bobot = 78,57 x 20%
Rights and Equitable Treatment of Shareholders
Total raw score x weighted = 78.57 x 20%
2 Keberlanjutan dan Ketangguhan 12,95
86,36 x 15%
Sustainability and Resilience
86.36 x 15%
3 Keterbukaan dan Transparansi 21,97
87,88 x 25%
Disclosure and Transparency
87.88 x 25%
4 Tanggung Jawab Dewan Komisaris 38,06
95,16 x 40%
Responsibilities of the Board of Commissioners
95.16 x 40%
Total Skor Tertimbang (Level 1) 88,70
Total Weighted Score (Level 1)
5 Bonus 11
6 Penalti -4
Penalty
Total Skor Tertimbang 95,70
Total Weighted Score
Secara keseluruhan, hasil penilaian penerapan tata
kelola perusahaan menempatkan BUMI pada predikat Overall, the results of the assessment of the implementation
“Very Good” atau level 4 (90,00 – 99,99) yang artinya of corporate governance placed BUMI at the predicate
penerapan tata kelola Perseroan sudah mematuhi of “Very Good” or level 4 (90.00 - 99.99), which means
seluruh persyaratan internasional sesuai dengan ACGS. that the implementation of the Company’s governance
has complied with all international requirements in
accordance with ACGS.
PT BUMI RESOURCES TBK 2025 Annual Report 319
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlight Management Report Company Profile Management Discussion and Analysis
TANGGUNG JAWAB
SOSIAL PERUSAHAAN
Corporate Social Responsibility
06
320 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
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Tata Kelola Perusahaan Tanggung Jawab Sosial Perusahaan Laporan Keuangan
Corporate Governance Corporate Social Responsibility Financial Report
PT BUMI RESOURCES TBK 2025 Annual Report 321
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Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlight Management Report Company Profile Management Discussion and Analysis
TANGGUNG JAWAB SOSIAL
DAN LINGKUNGAN
Social Responsibility and Environmental
Di samping menerbitkan Laporan Tahunan, Perseroan In addition to publishing the Annual Report, the Company
juga menerbitkan Laporan Keberlanjutan yang disusun also publishes a Sustainability Report prepared in
berdasarkan POJK No. 51/POJK.03/2017 tentang accordance with OJK Regulation No. 51/POJK.03/2017
Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa concerning the Implementation of Sustainable Finance
Keuangan, Emiten, dan Perusahaan Publik dan SEOJK for Financial Services Institutions, Issuers, and Public
No. 16/SEOJK.04/2021 tentang Bentuk dan Isi Laporan Companies and OJK Circular Letter No. 16/SEOJK.04/2021
Tahunan. Laporan Keberlanjutan diterbitkan dalam buku concerning the Format and Content of Annual Reports.
yang terpisah dari Laporan Tahunan, namun merupakan While the Sustainability Report is published separately
bagian yang tidak terpisahkan dengan Laporan Tahunan. from the Annual Report, it is an integral part of it.
Dalam Laporan Keberlanjutan, Perseroan In the Sustainability Report, the Company provides
menginformasikan beragam program Tanggung Jawab information on various Social and Environmental
Sosial dan Lingkungan (TJSL). Perseroan juga menjelaskan Responsibility (TJSL) programs. The Company also explains
berbagai aspek material berkaitan dengan sustainability various material aspects related to sustainability in the
dalam laporan tersebut. Dengan demikian, Laporan report. Therefore, this Annual Report no longer contains
Tahunan ini tidak lagi memuat informasi mengenai TJSL. information regarding TJSL. The Company’s Sustainability
Laporan Keberlanjutan Perseroan untuk tahun buku 2025, Report for the 2025 financial year is available in two
tersedia dalam 2 (dua) bahasa dan dapat diunduh languages and can be downloaded digitally at https://
secara digital di https://www.bumiresources.com/id/ www.bumiresources.com/id/sustainability.
sustainability.
322
322 Laporan
Laporan
Tahunan
Tahunan
2025
2025PTPT
BUMI
BUMI
RESOURCES
RESOURCES
TBK
TBK
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INDEKS REFERENSI SEOJK NO. 16 /
SEOJK.04/2021 TENTANG BENTUK
DAN ISI LAPORAN TAHUNAN
EMITEN ATAU PERUSAHAAN PUBLIK
Reference Index of SEOJK No. 16 /SEOJK.04/2021 concerning
Form and Content of the Annual Report of the Issuer or Public
Company
Halaman
No. Kriteria Criteria
Page
I. BENTUK LAPORAN TAHUNAN THE FORM OF ANNUAL REPORT
A. Laporan Tahunan disajikan dalam bentuk dokumen The Annual Report shall be published in both hard and
√
cetak dan dokumen elektronik. soft copy.
B. Laporan Tahunan yang disajikan dalam bentuk The hard copy report shall be printed on light-colored,
dokumen cetak, dicetak pada kertas yang berwarna good quality, A4-sized paper, bound and able to be
√
terang, berkualitas baik, berukuran A4, dijilid, dan reproduced in good quality.
dapat diperbanyak dengan kualitas yang baik.
C. Laporan Tahunan dapat menyajikan informasi berupa The Annual Report may present information in pictures,
gambar, grafik, tabel, dan/atau diagram dengan graphs, tables, and/or diagrams by including clear
√
mencantumkan judul dan/atau keterangan yang jelas, titles and/or descriptions so that they are easy to read
sehingga mudah dibaca dan dipahami. and understand.
D. Laporan Tahunan yang disajikan dalam bentuk The soft copy report shall be presented in an electronic
dokumen elektronik merupakan Laporan Tahunan document in a Portable Document Format (PDF) file
√
yang dikonversi dalam Portable Document Format format.
(PDF).
II. ISI LAPORAN TAHUNAN THE CONTENT OF ANNUAL REPORT
A. Laporan Tahunan paling sedikit memuat: The Annual Report shall at least include:
1. Ikhtisar Data Keuangan Penting; 1. Key Financial Highlights;
2. Informasi Saham (jika ada); 2. Share Highlights (if any);
3. Laporan Direksi; 3. The Board of Directors’ Report;
4. Laporan Dewan Komisaris; 4. The Board of Commissioners’ Report;
5. Profil Emiten atau Perusahaan Publik; 5. Profile of the Issuer or Public Company;
6. Analisis dan Pembahasan Manajemen; 6. Management Analysis and Discussion;
7. Tata Kelola Emiten atau Perusahaan Publik; 7. Corporate Governance of the Issuer or Public
√
Company;
8. Tanggung Jawab Sosial dan Lingkungan Emiten 8. Corporate Social Responsibility of the Issuer or
atau Perusahaan Publik; Public Company;
9. Laporan Keuangan Tahunan yang Telah Diaudit; 9. Audited Annual Financial Report
dan
10. Surat Pernyataan Anggota Direksi dan Anggota 10. A Statement Letter from the Board of Directors and
Dewan Komisaris Tentang Tanggung Jawab atas Board of Commissioners on the Responsibility of the
Laporan Tahunan. Annual Report.
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III. URAIAN ISI LAPORAN TAHUNAN THE DETAIL OF THE CONTENT OF ANNUAL REPORT
A. Ikhtisar Data Keuangan Penting Key Financial Highlights
Ikhtisar data keuangan penting memuat informasi Financial highlights shall be presented in comparison 10-11
keuangan yang disajikan dalam bentuk perbandingan between 3 (three) fiscal years or since the business
selama 3 (tiga) tahun buku atau sejak memulai started if the Issuer or Public Company starts its
usahanya jika Emiten atau Perusahaan Publik tersebut business less than 3 (three) years, at least include:
menjalankan kegiatan usahanya kurang dari 3 (tiga)
tahun, paling sedikit memuat:
1. pendapatan/penjualan; 1. net sales;
2. laba bruto; 2. gross profit;
3. laba (rugi); 3. profit (loss);
4. jumlah laba (rugi) yang dapat diatribusikan 4. total profit (loss) attributable to owners of parent
kepada pemilik entitas induk dan kepentingan entity and non-controlling interest;
nonpengendali;
5. total laba (rugi) komprehensif; 5. total comprehensive profit (loss);
6. jumlah laba (rugi) komprehensif yang dapat 6. total comprehensive profit (loss) attributable to
diatribusikan kepada pemilik entitas induk dan owners of parent entity and non-controlling interest;
kepentingan nonpengendali;
7. laba (rugi) per saham; 7. earnings per share;
8. jumlah aset; 8. total assets;
9. jumlah liabilitas; 9. total liabilities;
10. jumlah ekuitas; 10. total equity;
11. rasio laba (rugi) terhadap jumlah aset; 11. return on assets;
12. rasio laba (rugi) terhadap ekuitas; 12. return on equity;
13. rasio laba (rugi) terhadap pendapatan/penjualan; 13. return on net sales;
14. rasio lancar; 14. current ratio;
15. rasio liabilitas terhadap ekuitas; 15. liabilities to equity ratio;
16. rasio liabilitas terhadap jumlah aset; dan 16. liabilities to assets ratio, and
17. informasi dan rasio keuangan lainnya yang relevan. 17. other relevant information and financial ratio.
B. Informasi Saham Share Information
Informasi saham bagi Perusahaan Terbuka paling Share information of Public Company shall at least
sedikit memuat: include:
1. saham yang telah diterbitkan untuk setiap masa the issued shares shall be reported every quarter in a 13
triwulan yang disajikan dalam bentuk perbandingan form of a comparison of the last two fiscal years that
selama 2 (dua) tahun buku terakhir, paling sedikit shall include:
memuat:
a. jumlah saham yang beredar; a. number of issued shares;
b. kapitalisasi pasar berdasarkan harga pada bursa b. market capitalization based on the price on the
efek tempat saham dicatatkan; stock exchange where the shares are listed;
c. harga saham tertinggi, terendah, dan penutupan c. highest, lowest, and closing price based on the price
berdasarkan harga pada bursa efek tempat saham on the stock exchange where the share is listed;
dicatatkan;
d. volume perdagangan pada bursa efek tempat d. trading volume based on the stock exchange where
saham dicatatkan. the share is listed.
Informasi dalam huruf b), huruf c) dan huruf d) hanya Information point b), c) and d) is only disclosed if the
diungkapkan jika sahamnya tercatat di bursa efek; shares are listed on the stock exchange;
2. dalam hal terjadi aksi korporasi yang menyebabkan in regards to corporate action that causes changes 14-15
terjadinya perubahan pada saham, seperti in shares, such as stock split, reverse stock, dividends,
pemecahan saham, penggabungan saham, dividen bonus shares, changes in nominal value of shares,
saham, saham bonus, perubahan nilai nominal saham, issuance of conversion bonds, as well as capital
penerbitan efek konversi, serta penambahan dan additions and subtraction, share highlights as stated in
pengurangan modal, informasi saham sebagaimana poin 1) shall be added some explanation at least about:
dimaksud pada angka 1) ditambahkan penjelasan
paling sedikit mengenai:
a. tanggal pelaksanaan aksi korporasi; a. corporate action dates;
b. rasio pemecahan saham, penggabungan saham, b. ratio of stock split, reverse stock, dividends, bonus
dividen saham, saham bonus, jumlah efek konversi share, total convention bonds issued, and changes
yang diterbitkan, dan perubahan nilai nominal in nominal value of shares;
saham;
c. jumlah saham beredar sebelum dan sesudah aksi c. total number of issued shares before and after the
korporasi; corporate action;
d. jumlah efek konversi yang dilaksanakan (jika ada); d. total convention bonds issued (if any); and
dan
e. harga saham sebelum dan sesudah aksi korporasi. e. share price before and after the corporate action.
3. dalam hal terjadi penghentian sementara in the event of a share suspension or delisting during 15
perdagangan saham dan/atau pembatalan fiscal year, provide the explanation for the share
pencatatan saham dalam tahun buku, dijelaskan suspension and or delisting; and
alasan penghentian sementara perdagangan saham
dan/atau pembatalan pencatatan saham tersebut;
dan
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4. dalam hal penghentian sementara perdagangan in the event of a shares suspension and or the shares 15
saham sebagaimana dimaksud pada poin 3) delisting as stated in point 3) are still going on until
dan/atau proses pembatalan pencatatan saham the end of the period of the Annual Report, provide
masih berlangsung hingga akhir periode Laporan explanation of actions taken to settle the shares
Tahunan, dijelaskan tindakan yang dilakukan untuk suspension and or delisting.
menyelesaikan penghentian sementara perdagangan
saham dan/atau pembatalan pencatatan saham
tersebut.
C. Laporan Direksi The Board of Directors’ Report
Laporan Direksi paling sedikit memuat uraian singkat The Board of Directors’ report shall at least include:
mengenai:
1. kinerja Emiten atau Perusahaan Publik, paling sedikit the performance of the Issuer or Public Company, at 38-47
memuat: least including:
a. strategi dan kebijakan strategis Emiten atau a. strategies and policies of the Issuer or Public
Perusahaan Publik; Company;
b. peranan Direksi dalam perumusan strategi dan b. role of the Board of Directors in formulating the
kebijakan strategis Emiten atau Perusahaan Publik; Issuer’s or Public Company’s strategies and
strategic policies;
c. proses yang dilakukan Direksi untuk memastikan c. process carried out by the Board of Directors to
implementasi strategi Emiten atau Perusahaan ensure the implementation of the Issuer’s or Public
Publik; Company’s strategies;
d. perbandingan antara hasil yang dicapai dengan d. comparison between achievement and target of
yang ditargetkan Emiten atau Perusahaan Publik; the Issuer or Public Company; and
dan
e. kendala yang dihadapi Emiten atau Perusahaan e. challenges faced by the Issuer or Public Company;
Publik;
gambaran tentang prospek usaha Emiten atau the overview of business outlook of the Issuer or Public 38-47
Perusahaan Publik; dan Company; and
penerapan tata kelola Emiten atau Perusahaan Publik. the corporate governance implementation of the
Issuer or Public Company.
D. Laporan Dewan Komisaris The Board of Commissioners’ Report
Laporan Dewan Komisaris paling sedikit memuat The Board of Commissioners’ Report shall at least
uraian singkat mengenai: include:
1. penilaian terhadap kinerja Direksi mengenai the evaluation of the Board of Directors’ performance 30-35
pengelolaan Emiten atau Perusahaan Publik, termasuk in managing the Issuer or Public Company, as well
pengawasan Dewan Komisaris dalam perumusan dan as the Board of Commissioners’ supervision during
implementasi strategi Emiten atau Perusahaan Publik the formulation and implementation of the Issuer’s or
yang dilakukan oleh Direksi; Public Company’s strategies by the Board of Directors;
2. pandangan atas prospek usaha Emiten atau the view on the business outlook of the Issuer or Public 30-35
Perusahaan Publik yang disusun oleh Direksi; dan Company prepared by the Board of Directors; and
3. pandangan atas penerapan tata kelola Emiten atau the view on the corporate governance implementation 30-35
Perusahaan Publik. of the Issuer or Public Company.
E. Profil Emiten atau Perusahaan Publik Profile of the Issuer or Public Company
Profil Emiten atau Perusahaan Publik paling sedikit The profile of the Issuer or Public Company shall at
memuat informasi: least include:
1. nama Emiten atau Perusahaan Publik termasuk apabila name of the Issuer or Public Company including if there 54
terdapat perubahan nama, alasan perubahan, dan were change of name, reason of the change and the
tanggal efektif perubahan nama pada tahun buku; effective date of the name change in fiscal year;
2. akses terhadap Emiten atau Perusahaan Publik the access to the Issuer or Public Company, including 54
termasuk kantor cabang atau kantor perwakilan branch or representative office that allow public to
yang memungkinkan masyarakat dapat memperoleh obtain information about the Issuer or Public Company,
informasi mengenai Emiten atau Perusahaan Publik, including:
meliputi:
a. alamat; a. address;
b. nomor telepon; b. phone number;
c. alamat surat elektronik; dan c. email address; and
d. alamat situs web. d. website link.
3. riwayat singkat Emiten atau Perusahaan Publik; brief history of the Issuer or Public Company; 55-61
4. visi dan misi Emiten atau Perusahaan Publik serta vision and mission of the Issuer or Public Company as 62-63
budaya perusahaan atau nilai-nilai perusahaan; well as corporate culture or corporate values;
5. kegiatan usaha menurut anggaran dasar terakhir, line of business in accordance with the latest article 64-65
kegiatan usaha yang dijalankan pada tahun buku, of association, operating business activities in the
serta jenis barang dan/atau jasa yang dihasilkan; financial year, as well as generated products and
offered services;
6. wilayah operasional Emiten atau Perusahaan Publik; the operational area of the Issuer or Public Company; 66-67
wilayah operasional merupakan wilayah atau daerah the intended operational area is the area where
pelaksanaan kegiatan operasional atau jangkauan operational activities are held or within the range of the
dari kegiatan operasional perusahaan; company’s operational activities;
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7. struktur organisasi Emiten atau Perusahaan Publik the organization structure of the Issuer or Public Company 68-69
dalam bentuk bagan, paling sedikit sampai dengan as seen in a chart, at least to one level below the Board
struktur 1 (satu) tingkat di bawah Direksi termasuk of Directors including committee under the Board of
komite di bawah Direksi (jika ada) dan komite di bawah Directors (if any) and committee under the Board of
Dewan Komisaris, disertai dengan nama dan jabatan; Commissioners along with names and positions;
8. daftar keanggotaan asosiasi industri baik dalam skala list of membership in industrial associations in 70
nasional maupun internasional yang berkaitan dengan national or international scale which related with the
penerapan keuangan berkelanjutan; implementation of sustainable finance;
9. profil Direksi, paling sedikit memuat: The Board of Directors profile, which shall at least 74-80
include:
a. nama dan jabatan yang sesuai dengan tugas dan a. name and position in accordance with the duties
tanggung jawab; and responsibilities;
b. foto terbaru; b. latest photograph;
c. usia; c. age;
d. kewarganegaraan; d. nationality;
e. riwayat pendidikan dan/atau sertifikasi; e. educational background and/or certification;
f. riwayat jabatan, meliputi informasi: f. work experience, covering this following information:
i. dasar hukum pengangkatan sebagai anggota i. the legal basis of appointment as the member
Direksi pada Emiten atau Perusahaan Publik of the Board of Directors of the Issuer or Public
yang bersangkutan; Company;
ii. rangkap jabatan, baik sebagai anggota Direksi, ii. concurrent position, as a member of the
anggota Dewan Komisaris, dan/atau anggota Board of Directors, member of the Board of
komite serta jabatan lainnya baik di dalam Commissioners, or member of committee and
maupun di luar Emiten atau Perusahaan Publik. other position inside or outside the Issuer or
Dalam hal anggota Direksi tidak memiliki Public Company. Please disclose if the member
rangkap jabatan, maka diungkapkan mengenai of the Board of Directors doesn’t have concurrent
hal tersebut; dan position.
iii. pengalaman kerja beserta periode waktunya iii. working experience with the time period both in
baik di dalam maupun di luar Emiten atau and outside the Issuer or Public Company.
Perusahaan Publik;
g. hubungan afiliasi dengan anggota Direksi lainnya, g. Affiliated relationship with other member of
anggota Dewan Komisaris, pemegang saham the Board of Directors, member of the Board of
utama, dan pengendali baik langsung maupun Commissioners, main shareholders, and controlling
tidak langsung sampai kepada pemilik individu, either directly or indirectly to the individual owner,
meliputi nama pihak yang terafiliasi. Dalam the information shall be included the name of
hal anggota Direksi tidak memiliki hubungan the affiliated parties. The Company have also to
afiliasi, maka Emiten atau Perusahaan Publik disclose the information if the member of the Board
mengungkapkan hal tersebut; dan of Directors doesn’t have affiliated relationship.
h. perubahan komposisi anggota Direksi dan h. The change in the composition of the Board of
alasan perubahannya. Dalam hal tidak terdapat Directors and the reason of the change. If there
perubahan komposisi anggota Direksi, maka were no change in the composition of the Board of
diungkapkan mengenai hal tersebut; Directors, a disclosure of this information is needed.
10. profil Dewan Komisaris, paling sedikit memuat: The Board of Commissioners profile, which shall at least 76-83
include:
a. nama dan jabatan yang sesuai dengan tugas dan a. name and position in accordance with the duties
tanggung jawab; and responsibilities;
b. foto terbaru; b. latest photograph;
c. usia; c. age;
d. kewarganegaraan; d. nationality;
e. riwayat pendidikan dan/atau sertifikasi; e. educational background and/or certification;
f. riwayat jabatan, meliputi informasi: f. work experience, covering this following information:
i. dasar hukum pengangkatan sebagai anggota i. the legal basis of appointment as the member
Dewan Komisaris pada Emiten atau Perusahaan of the Board of Commissioners of the Issuer or
Publik yang bersangkutan; Public Company;
ii. dasar hukum pengangkatan pertama kali ii. legal basis of the first appointment as member
sebagai anggota Dewan Komisaris yang of the Board of Commissioners who also serves
merupakan Komisaris Independen pada Emiten as Independent Commissioner of the Issuer or
atau Perusahaan Publik yang bersangkutan; Public Company;
iii. rangkap jabatan, baik sebagai anggota Dewan iii. concurrent position, as a member of the Board
Komisaris, anggota Direksi, dan/atau anggota of Commissioners, member of the Board of
komite serta jabatan lainnya baik di dalam Directors, or member of committee and other
maupun di luar Emiten atau Perusahaan Publik. position inside or outside the Issuer or Public
Dalam hal anggota Dewan Komisaris tidak Company. Please disclose if the member of the
memiliki rangkap jabatan, maka diungkapkan Board of Commissioners doesn’t have concurrent
mengenai hal tersebut; dan position.
iv. pengalaman kerja beserta periode waktunya iv. working experience with the time period both in
baik di dalam maupun di luar Emiten atau and outside the Issuer or Public Company.
Perusahaan Publik;
g. hubungan afiliasi dengan anggota Dewan g. Affiliated relationship with other member of the
Komisaris lainnya, anggota Direksi, pemegang Board of Commissioners, member of the Board
saham utama, dan pengendali baik langsung of Directors, main shareholders, and controlling
maupun tidak langsung sampai kepada pemilik either directly or indirectly to the individual owner,
individu, meliputi nama pihak yang terafiliasi. the information shall be included the name of
Dalam hal anggota Dewan Komisaris tidak memiliki the affiliated parties. The Company have also
hubungan afiliasi, maka Emiten atau Perusahaan to disclose the information if the member of the
Publik mengungkapkan hal tersebut; dan Board of Commissioners doesn’t have affiliated
relationship.
h. perubahan komposisi anggota Dewan Komisaris h. the change in the composition of the Board of
dan alasan perubahannya. Dalam hal tidak Commissioners and the reason of the change.
terdapat perubahan komposisi anggota Dewan If there were no change in the composition of
Komisaris, maka diungkapkan mengenai hal the Board of Commissioners, a disclosure of this
tersebut; information is needed.
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11. dalam hal terdapat perubahan susunan anggota in the event that there were changes in the 70-73
Direksi dan/atau anggota Dewan Komisaris yang composition of the Board of Directors and/or the Board
terjadi setelah tahun buku berakhir sampai dengan of Commissioners occurring between the period after
batas waktu penyampaian Laporan Tahunan, susunan year-end until the submission date of the Annual
yang dicantumkan dalam Laporan Tahunan adalah Report, then the latest and the previous composition
susunan anggota Direksi dan/atau anggota Dewan of the Board of Commissioners and/or the Board of
Komisaris yang terakhir dan sebelumnya; Directors shall be published in the Annual Report;
12. jumlah karyawan menurut jenis kelamin, jabatan, number of employees based on sex, position, age, 116-118
usia, tingkat pendidikan, dan status ketenagakerjaan education and employment status (permanent/
(tetap/kontrak) dalam tahun buku. Pengungkapan contract) during fiscal year. Information can be
informasi dapat disajikan dalam bentuk tabel. disclosed in table form.
13. nama pemegang saham dan persentase kepemilikan names of shareholders and ownership percentage at 93-94
pada awal dan akhir tahun buku, yang terdiri dari the beginning and end of the fiscal year, consist of:
informasi mengenai:
a. pemegang saham yang memiliki 5% (lima persen) a. shareholders having 5% (five percent) or more
atau lebih saham Emiten atau Perusahaan Publik; shares of Issuer or Public Company;
b. anggota Direksi dan anggota Dewan Komisaris b. members of the Board of Commissioners and
yang memiliki saham Emiten atau Perusahaan Directors who own shares of the Issuers or Public
Publik. Dalam hal seluruh anggota Direksi dan/atau Company. In the event that all members of the
seluruh anggota Dewan Komisaris tidak memiliki Board of Directors and/or Board of Commissioners
saham, maka diungkapkan mengenai hal tersebut; do not have shares, a disclosure should be made
dan regarding to this matter; and
c. kelompok pemegang saham masyarakat, yaitu c. groups of public shareholders, or groups of
kelompok pemegang saham yang masing-masing shareholders, each with less than 5% (five percent)
memiliki kurang dari 5% (lima persen) saham ownership shares of the Issuers or Public Company;
Emiten atau Perusahaan Publik;
d. informasi di atas dapat disajikan dalam bentuk d. the information above can be disclosed in table
tabel. form.
14. persentase kepemilikan tidak langsung atas saham the percentage of indirect ownership of the Company 95
Emiten atau Perusahaan Publik oleh anggota Direksi share by members of the Board of Directors and
dan anggota Dewan Komisaris pada awal dan akhir members of the Board of Commissioners at the
tahun buku, termasuk informasi mengenai pemegang beginning and end of the fiscal year, including
saham yang terdaftar dalam daftar pemegang information on shareholders registered for the benefit
saham untuk kepentingan kepemilikan tidak langsung of indirect ownership of members of the Board of
anggota Direksi dan anggota Dewan Komisaris; Dalam Directors and members of the Board of Commissioners;
hal seluruh anggota Direksi dan/atau seluruh anggota Please disclose if the member of the Board of Directors
Dewan Komisaris tidak memiliki kepemilikan tidak or Board of Commissioners doesn’t have indirect
langsung atas saham Emiten atau Perusahaan Publik, ownership of the Company shares.
maka diungkapkan mengenai hal tersebut.
15. jumlah pemegang saham dan persentase kepemilikan number of shareholders and ownership percentage at 94
per akhir tahun buku berdasarkan klasifikasi: the end of the fiscal year, based on these classifications:
a. kepemilikan institusi lokal; a. ownership of local institutions;
b. kepemilikan institusi asing; b. ownership of foreign institutions;
c. kepemilikan individu lokal; dan c. ownership of local individuals; and
d. kepemilikan individu asing; d. ownership of foreign individuals;
16. informasi mengenai pemegang saham utama dan information on major shareholders and controlling 95
pengendali Emiten atau Perusahaan Publik, baik shareholders the Issuers of Public Company, directly or
langsung maupun tidak langsung, sampai kepada indirectly, and also individual shareholder, presented in
pemilik individu, yang disajikan dalam bentuk skema the form of scheme or diagram;
atau bagan;
17. nama entitas anak, perusahaan asosiasi, perusahaan name of subsidiaries, associated companies, joint 98-103
ventura bersama dimana Emiten atau Perusahaan venture in which Issuers or Public Company has joint
Publik memiliki pengendalian bersama entitas (jika control over the entity (if any), along with percentage
ada), beserta persentase kepemilikan saham, bidang of stock ownership, line of business, total assets
usaha, total aset, dan status operasi entitas anak, and operating status of the subsidiaries, associated
perusahaan asosiasi, perusahaan ventura bersama. companies, joint venture. For subsidiaries, include the
Untuk entitas anak, ditambahkan informasi mengenai address of the said subsidiaries;
alamat entitas anak tersebut.
18. kronologis pencatatan saham, jumlah saham, nilai the chronological listing of shares, number of shares, 104-106
nominal, dan harga penawaran dari awal pencatatan nominal value, and offering price from the initial listing
hingga akhir tahun buku serta nama bursa efek di mana until the end of the fiscal year as well as the name of
saham Emiten atau Perusahaan Publik dicatatkan, Stock Exchange where the Issuer of Public Company
termasuk pemecahan saham, penggabungan is listed, including stock split, reverse stock, dividend,
saham, dividen saham, saham bonus, dan perubahan bonus shares, and changes in nominal value of shares,
nilai nominal saham, pelaksanaan efek konversi, implementation of conversion securities, addition and
pelaksanaan penambahan dan pengurangan modal subtraction of capital (if any);
(jika ada);
19. informasi pencatatan efek lainnya selain efek the information about other listing of securities as 107
sebagaimana dimaksud pada poin 18, yang belum mentioned in point 18, that haven’t due in the fiscal
jatuh tempo pada tahun buku paling sedikit memuat year at least mention about the name of securities,
nama efek, tahun penerbitan, tingkat suku bunga/ year of issuance, interest rate, date of maturity, offering
imbal hasil, tanggal jatuh tempo, nilai penawaran, dan value, and rating of securities (if any);
peringkat efek (jika ada);
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20. informasi penggunaan jasa Akuntan Publik dan Kantor the information about the use of Public Accountant 108-109
Akuntan Publik beserta jaringan/asosiasi/aliansinya services and Public Accounting Firm with its network/
meliputi: association/alliance including:
a. nama dan alamat; a. name and address;
b. periode penugasan; b. assignment period;
c. informasi jasa audit dan/atau nonaudit yang c. information about audit and non-audit services
diberikan; provided;
d. biaya jasa audit dan/atau nonaudit untuk masing- d. service fee for each audit and non-audit assignment
masing penugasan yang diberikan selama tahun during the fiscal year; and
buku; dan
e. dalam hal Akuntan Publik dan Kantor Akuntan e. in terms of the Public Accountant and Public
Publik beserta jaringan/asosiasi/aliansinya, yang Accounting Firm didn’t provide non-audit services,
ditunjuk tidak memberikan jasa nonaudit, maka please disclose the information.
diungkapkan mengenai informasi tersebut; dan
f. pengungkapan informasi penggunaan jasa f. the disclosure of information about Public
Akuntan Publik dan Kantor Akuntan Publik beserta Accountant and Public Accounting Firm services
jaringan/asosiasi/aliansinya dapat disajikan dalam with its network/association/alliance, shall be
bentuk tabel. presented in tabular form.
21. nama dan alamat lembaga dan/atau profesi name and address of capital market supporting 110
penunjang pasar modal selain Akuntan Publik dan institutions and professions other than Public
Kantor Akuntan Publik. Accountant and Public Accounting Firm.
F. Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Analisis dan pembahasan manajemen memuat Management analysis and discussion shall include
analisis dan pembahasan mengenai laporan the analysis and discussion about financial report
keuangan dan informasi penting lainnya dengan and other important information with an emphasis on
penekanan pada perubahan material yang terjadi material changes during the fiscal year, that include:
dalam tahun buku, yaitu paling sedikit memuat:
1. tinjauan operasi per segmen usaha sesuai dengan operational review per business segment according to 135-150
jenis industri Emiten atau Perusahaan Publik, paling the type of industry of the Company, include:
sedikit mengenai:
a. produksi, yang meliputi proses, kapasitas, dan a. production which include process, capacity and its
perkembangannya; development;
b. pendapatan/penjualan; dan b. revenue/sales; and
c. profitabilitas. c. profitability.
2. kinerja keuangan komprehensif yang mencakup comprehensive financial performance that include a 151-155
perbandingan kinerja keuangan dalam 2 (dua) tahun comparison of financial performance for the latest two
buku terakhir, penjelasan tentang penyebab adanya fiscal years, explanation about the cause and impact
perubahan dan dampak perubahan tersebut, paling of the changes, at least include:
sedikit mengenai:
a. aset lancar, aset tidak lancar, dan total aset; a. current assets, non-current assets, and total assets;
b. liabilitas jangka pendek, liabilitas jangka panjang, b. current liabilities, non-current liabilities, and total
dan total liabilitas; liabilities;
c. ekuitas; c. equity;
d. pendapatan/penjualan, beban, laba (rugi), d. revenue/sales, expenses, profit (loss), other
penghasilan komprehensif lain, dan total laba comprehensive income, and total comprehensive
(rugi) komprehensif; dan profit (loss); and
e. arus kas. e. cash flows.
3. kemampuan membayar utang atau kewajiban the ability to pay debts or liabilities by presenting a 155
dengan menyajikan perhitungan rasio yang relevan; relevant ratio calculation;
4. tingkat kolektibilitas piutang Emiten atau Perusahaan collectability level of Issuer or Public Company 156
Publik dengan menyajikan perhitungan rasio yang receivables by presenting a relevant ratio calculation;
relevan;
5. struktur modal dan kebijakan manajemen atas struktur capital structure and management policies of the 157
modal tersebut disertai dasar penentuan kebijakan capital structure including the basis of appointment of
dimaksud; the related policies;
6. bahasan mengenai ikatan yang material untuk discussion about the commitment of the capital 157
investasi barang modal dengan penjelasan paling investments goods, with explanations at least include:
sedikit memuat:
a. tujuan dari ikatan tersebut; a. the purpose of the commitment;
b. sumber dana yang diharapkan untuk memenuhi b. the source of fund to fulfil the commitment;
ikatan tersebut;
c. mata uang yang menjadi denominasi; dan c. the denominated currency; and
d. langkah yang direncanakan Emiten atau d. the plans of Issuer or Public Company to protect
Perusahaan Publik untuk melindungi risiko dari itself from related foreign currency risks.
posisi mata uang asing yang terkait.
7. bahasan mengenai investasi barang modal yang discussion on the capital goods investment realized 158
direalisasikan dalam tahun buku terakhir, paling sedikit during the fiscal year, with explanations at least include:
memuat:
a. jenis investasi barang modal; a. type of capital investment goods;
b. tujuan investasi barang modal; dan b. purpose of the capital investment goods; and
c. nilai investasi barang modal yang dikeluarkan. c. value of the capital investment goods realized.
8. informasi dan fakta material yang terjadi setelah the information and fact after the date of accounting 158-159
tanggal laporan akuntan (jika ada); report (if any);
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9. prospek usaha dari Emiten atau Perusahaan Publik the business prospect of the Issuer or Public Company 160-161
dikaitkan dengan kondisi industri, ekonomi secara related with industry, economy and international
umum dan pasar internasional disertai data market condition supporting by quantitative data from
pendukung kuantitatif dari sumber data yang layak reliable sources.
dipercaya.
10. perbandingan antara target/proyeksi pada awal tahun comparison between target/projection in the beginning 161
buku dengan hasil yang dicapai (realisasi), mengenai: of the fiscal year and the actual result (realization)
such as:
a. pendapatan/penjualan; a. revenue/sales;
b. laba (rugi); b. profit (loss);
c. struktur modal; atau c. capital structure; or
d. hal lainnya yang dianggap penting bagi Emiten d. other matters considered important for Issuer or
atau Perusahaan Publik; Public Company;
11. target/proyeksi yang ingin dicapai Emiten atau target/projection to be achieved by the Issuer or Public 162
Perusahaan Publik untuk 1 (satu) tahun mendatang, Company in 1 (one) year, include:
mengenai:
a. pendapatan/penjualan; a. revenue/sales;
b. laba (rugi); b. profit (loss);
c. struktur modal; c. capital structure;
d. kebijakan dividen; atau d. dividend policies; or
e. hal lainnya yang dianggap penting bagi Emiten e. other matters considered important for Issuer or
atau Perusahaan Publik. Public Company.
12. aspek pemasaran atas barang dan/atau jasa Emiten marketing aspect of Issuer or Public Company’s 162
atau Perusahaan Publik, paling sedikit mengenai product and services, at least about the marketing
strategi pemasaran dan pangsa pasar; strategy and market share;
13. uraian mengenai dividen selama 2 (dua) tahun buku the explanation about dividend during the last 2 (two) 163
terakhir, paling sedikit: fiscal years, include:
a. kebijakan dividen, antara lain memuat informasi a. dividend policies, such as information about the
persentase jumlah dividen yang dibagikan percentage of total dividend to net profit;
terhadap laba bersih;
b. tanggal pembayaran dividen kas dan/atau tanggal b. the cash dividend pay-out date or the distribution
distribusi dividen nonkas; date for non-cash dividend;
c. jumlah dividen per saham (kas dan/atau nonkas); c. the amount of dividend per share (cash or non-
dan cash); and
d. jumlah dividen per tahun yang dibayar. d. the amount of dividend pain per year.
Pengungkapan informasi dapat disajikan dalam The disclosure of information can be presented in the
bentuk tabel. Dalam hal Emiten atau Perusahaan tabular form. A disclosure is needed if the Issuer or
Publik tidak membagikan dividen dalam 2 (dua) tahun Public Company didn’t disburse dividends in the last 2
terakhir, maka diungkapkan mengenai hal tersebut. (two) years.
14. realisasi penggunaan dana hasil penawaran umum, the realization of the use of the proceed of the public 164-167
dengan ketentuan: offering, with requirements such as:
a. dalam hal selama tahun buku, Emiten memiliki a. if the Issuer has an obligation to submit a realization
kewajiban menyampaikan laporan realisasi report of the use of fund within the fiscal year, then
penggunaan dana, maka diungkapkan realisasi disclosed the cumulative use of the proceeds from
penggunaan dana hasil penawaran umum secara the public offering until the end of the fiscal year;
kumulatif sampai dengan akhir tahun buku; dan and
b. dalam hal terdapat perubahan penggunaan dana b. the Issuer is required to explain if there is any
sebagaimana diatur dalam Peraturan Otoritas Jasa change on the use of the proceeds as regulated in
Keuangan mengenai laporan realisasi penggunaan the Regulation of the Financial Services Authority on
dana hasil penawaran umum, maka Emiten the Use of the Proceeds of the Offering;
menjelaskan perubahan tersebut;
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15. informasi material (jika ada), antara lain mengenai material information (if any) regarding to investment, 168-171
investasi, ekspansi, divestasi, penggabungan/ expansion, divestment, merger/consolidation,
peleburan usaha, akuisisi, restrukturisasi utang/modal, acquisition, dept/equity restructuring, significant
transaksi material, transaksi afiliasi, dan transaksi transaction, affiliated transaction, and conflict of
benturan kepentingan, yang terjadi pada tahun buku, interest transaction, with in the fiscal year, includes:
paling sedikit memuat:
a. tanggal, nilai, dan objek transaksi; a. date, amount and object of transaction;
b. nama pihak yang melakukan transaksi; b. the name of parties involved in the transaction;
c. sifat hubungan afiliasi (jika ada); c. the nature of the affiliated relationship (if any);
d. penjelasan mengenai kewajaran transaksi; d. the description of the fairness of the transaction;
e. pemenuhan ketentuan terkait; dan e. the compliance with the relevant provisions; and
f. dalam hal terdapat hubungan afiliasi, selain f. if there was affiliated relationship, other than
mengungkapkan informasi sebagaimana dimaksud disclosing the information as elaborated in point
dalam huruf a) sampai dengan huruf e), Emiten atau a) to e), the Issuer or Public Company shall also
Perusahaan Publik juga mengungkapkan informasi: disclose:
i. pernyataan Direksi bahwa transaksi afiliasi i. statement from the Board of Directors to
telah melalui prosedur yang memadai explain that the affiliated transaction has gone
untuk memastikan bahwa transaksi afiliasi through adequate procedures to ensure that the
dilaksanakan sesuai dengan praktik bisnis yang transaction done in accordance with generally
berlaku umum antara lain dilakukan dengan accepted business practices among others by
memenuhi prinsip transaksi yang wajar (arms- complying with the arms-length principle; and
length principle); dan
ii. peran Dewan Komisaris dan komite audit ii. The role of the Board of Commissioners and
dalam melakukan prosedur yang memadai the audit committee in carrying out adequate
untuk memastikan bahwa transaksi afiliasi procedures to ensure that affiliated transactions
dilaksanakan sesuai dengan praktik bisnis yang are carried out in accordance with generally
berlaku umum antara lain dilakukan dengan accepted business practices, among others, by
memenuhi prinsip transaksi yang wajar (arms- complying with the arms-length principle;
length principle);
g. untuk transaksi afiliasi atau transaksi material g. for affiliated transactions or material transactions
yang merupakan kegiatan usaha yang dijalankan which are business activities carried out in order
dalam rangka menghasilkan pendapatan usaha to generate business income and are carried out
dan dijalankan secara rutin, berulang, dan/atau regularly, repeatedly, and/or continuously, an
berkelanjutan, ditambahkan penjelasan bahwa explanation is added that the affiliated transactions
transaksi afiliasi atau transaksi material tersebut or material transactions are business activities
merupakan kegiatan usaha yang dijalankan carried out in order to generate business income and
dalam rangka menghasilkan pendapatan run regularly, repeatedly, and/or continuously; In
usaha dan dijalankan secara rutin, berulang, the event that the affiliated transactions or material
dan/atau berkelanjutan; Dalam hal transaksi transactions in question have been disclosed in the
afiliasi atau transaksi material dimaksud telah annual financial statements, additional information
diungkapkan dalam laporan keuangan tahunan, regarding the disclosure reference in the annual
ditambahkan informasi mengenai rujukan financial statements is added;
pengungkapan dalam laporan keuangan tahunan
tersebut.
h. untuk pengungkapan transaksi afiliasi dan/atau h. for disclosure of affiliated transactions and/or
transaksi benturan kepentingan yang merupakan conflict of interest transactions resulting from the
hasil pelaksanaan transaksi afiliasi dan/atau implementation of affiliated transactions and/
transaksi benturan kepentingan yang telah disetujui or conflict of interest transactions that have been
pemegang saham independen, ditambahkan approved by independent shareholders, additional
informasi mengenai tanggal pelaksanaan RUPS information regarding the date of the GMS which
yang menyetujui transaksi afiliasi dan/atau approved the affiliated transactions and/or conflict of
transaksi benturan kepentingan tersebut; dan interest transactions is added; and
i. dalam hal tidak terdapat transaksi afiliasi dan/ i. in the event that there is no affiliated transaction
atau transaksi benturan kepentingan, maka and/or conflict of interest transaction, then this is
diungkapkan mengenai hal tersebut; disclosed;
16. perubahan ketentuan peraturan perundang- the significant changes in rules and regulations 171
undangan yang berpengaruh signifikan terhadap towards the Issuer or Public Company’s operation and
Emiten atau Perusahaan Publik dan dampaknya its effect towards the financial report (if any);
terhadap laporan keuangan (jika ada); dan
17. perubahan kebijakan akuntansi, alasan dan the changes in the accounting policies, its reason and 172
dampaknya terhadap laporan keuangan (jika ada). effect towards the financial report (if any).
G. Tata Kelola Emiten atau Perusahaan Publik Corporate Governance of the Issuer or Public
Company
Tata kelola Emiten atau Perusahaan Publik paling The corporate governance of the Issuer or Public
sedikit memuat uraian singkat mengenai: Company shall at least include a brief description of:
1. Rapat Umum Pemegang Saham (RUPS), paling sedikit General Meeting of Shareholders (GMS), at least 187-201
memuat: include:
a. Informasi mengenai keputusan RUPS pada tahun a. the information of the resolutions of the GMS in the
buku dan 1 (satu) tahun sebelum tahun buku fiscal year and 1 (one) year prior the fiscal year
meliputi: include:
i. keputusan RUPS pada tahun buku dan 1 (satu) i. the resolution of the GMS in the fiscal year and
tahun sebelum tahun buku yang direalisasikan 1 (one) year prior the fiscal year that realized in
pada tahun buku; dan the fiscal year; and
ii. keputusan RUPS pada tahun buku dan 1 ii. the resolution of the GMS in the fiscal year and
(satu) tahun sebelum tahun buku yang one year prior of the fiscal year that has not been
belum direalisasikan beserta alasan belum realized along with the reason.
direalisasikan;
b. dalam hal Emiten atau Perusahaan Publik b. in the event that the Issuer or Public Company uses
menggunakan pihak independen dalam an independent party in the implementation of the
pelaksanaan RUPS untuk melakukan perhitungan GMS to calculate the votes, then this matter shall be
suara, maka diungkapkan mengenai hal tersebut. disclosed.
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2. Direksi, paling sedikit memuat: The Board of Directors, include: 214-227, 228-
a. tugas dan tanggung jawab masing-masing a. the Board of Directors duties and responsibilities; the 229, 231-234
anggota Direksi; Informasi mengenai tugas dan information about each duties and responsibilities
tanggung jawab masing-masing anggota Direksi of the Board of Directors shall be presented in
diuraikan dan dapat disajikan dalam bentuk tabel. tabular form.
b. pernyataan bahwa Direksi memiliki pedoman atau b. a statement that the Board of Directors has
piagam (charter) Direksi; guidelines or Board of Directors’ charter;
c. kebijakan dan pelaksanaan frekuensi rapat Direksi, c. the policies and implementation of the frequency of
rapat Direksi bersama Dewan Komisaris, dan tingkat meetings of the Board of Directors, meetings of the
kehadiran anggota Direksi dalam rapat tersebut Board of Directors with the Board of Commissioners,
termasuk kehadiran dalam RUPS; informasi tingkat and the level of attendance of members of the Board
kehadiran anggota Direksi dalam rapat Direksi, of Directors in the meeting including attendance at
rapat Direksi bersama Dewan Komisaris, atau RUPS the GMS; information on the level of attendance of
dapat disajikan dalam bentuk tabel. members of the Board of Directors at the meeting
of the Board of Directors, the meeting of the Board
of Directors with the Board of Commissioners, or the
GMS can be presented in tabular form.
d. pelatihan dan/atau peningkatan kompetensi d. training and/or competency improvement of
anggota Direksi: members of the Board of Directors:
i. kebijakan pelatihan dan/atau peningkatan i. policies for training and/or improving the
kompetensi anggota Direksi, termasuk program competence of members of the Board of
orientasi bagi anggota Direksi yang baru Directors, including an orientation program
diangkat (jika ada); dan for newly appointed members of the Board of
Directors (if any); and
ii. pelatihan dan/atau peningkatan kompetensi ii. training and/or competency improvement
yang diikuti anggota Direksi dalam tahun buku attended by members of the Board of Directors
(jika ada); in the financial year (if any);
e. penilaian Direksi terhadap kinerja komite yang e. the evaluation of the Board of Directors on the
mendukung pelaksanaan tugas Direksi pada tahun performance of the committees that support
buku paling sedikit memuat: the implementation of the duties of the Board of
Directors in the fiscal year shall at least contain:
i. prosedur penilaian kinerja; dan i. the performance evaluation procedure;
ii. kriteria yang digunakan seperti capaian kinerja ii. the criteria used, such as achievements,
selama tahun buku, kompetensi dan kehadiran competency, attendance at meeting; and
dalam rapat; dan
f. dalam hal Emiten atau Perusahaan Publik tidak f. in the event that the Issuer or Public Company
memiliki komite yang mendukung pelaksanaan does not have a committee that supports the
tugas Direksi, maka diungkapkan mengenai hal implementation of the duties of the Board of
tersebut. Directors, this matter shall be disclosed.
3. Dewan Komisaris, paling sedikit memuat: The Board of Commissioners, shall include: 201-213, 228-
a. tugas dan tanggung jawab Dewan Komisaris; a. duties and responsibilities of the Board of 229, 231-234
Commissioners;
b. pernyataan bahwa Dewan Komisaris memiliki b. a statement that the Board of Commissioners has
pedoman atau piagam (charter) Dewan Komisaris; guidelines or Board of Commissioners’ charter;
c. kebijakan dan pelaksanaan frekuensi rapat c. policies and implementation of the frequency of
Dewan Komisaris, rapat Dewan Komisaris meetings of the Board of Commissioners, meetings
bersama Direksi dan tingkat kehadiran of the Board of Commissioners with the Board of
anggota Dewan Komisaris dalam rapat Directors and the level of attendance of members
tersebut termasuk kehadiran dalam RUPS; of the Board of Commissioners in these meetings
Informasi tingkat kehadiran anggota Dewan including attendance at the GMS; Information on
Komisaris dalam rapat Dewan Komisaris, rapat the level of attendance of members of the Board
Dewan Komisaris bersama Direksi, atau RUPS dapat of Commissioners at the meeting of the Board
disajikan dalam bentuk tabel. of Commissioners, the meeting of the Board of
Commissioners with the Board of Directors, or the
GMS can be presented in tabular form.
d. pelatihan dan/atau peningkatan kompetensi d. training and/or competency improvement of
anggota Dewan Komisaris: members of the Board of Commissioners:
i. kebijakan pelatihan dan/atau peningkatan i. policies for training and/or improving the
kompetensi anggota Dewan Komisaris, competence of members of the Board of
termasuk program orientasi bagi anggota Commissioners, including an orientation
Dewan Komisaris yang baru diangkat (jika ada); program for newly appointed members of the
dan Board of Commissioners (if any); and
ii. pelatihan dan/atau peningkatan kompetensi ii. training and/or competency improvement
yang diikuti anggota Dewan Komisaris dalam attended by members of the Board of
tahun buku (jika ada); Commissioners in the fiscal year (if any);
e. penilaian kinerja Direksi dan Dewan Komisaris serta e. performance appraisal of the Board of Directors
masing-masing anggota Direksi dan anggota and the Board of Commissioners as well as each
Dewan Komisaris, paling sedikit memuat: member of the Board of Directors and the Board of
Commissioners, at least containing:
i. prosedur pelaksanaan penilaian kinerja; i. procedures for implementing performance
appraisals;
ii. kriteria yang digunakan seperti capaian kinerja ii. the criteria used are performance achievements
selama tahun buku, kompetensi dan kehadiran during the financial year, competence and
dalam rapat; dan attendance at meetings; and
iii. pihak yang melakukan penilaian; dan iii. the party conducting the assessment; and
f. penilaian Dewan Komisaris terhadap kinerja Komite f. the Board of Commissioners’ assessment of the
yang mendukung pelaksanaan tugas Dewan performance of the Committees that support
Komisaris pada tahun buku meliputi: the implementation of the duties of the Board of
Commissioners in the financial year includes:
i. prosedur penilaian kinerja; dan i. performance appraisal procedures; and
ii. kriteria yang digunakan seperti capaian kinerja ii. the criteria used are performance achievements
selama tahun buku, kompetensi dan kehadiran during the financial year, competence and
dalam rapat. attendance at meetings.
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4. nominasi dan remunerasi Direksi dan Dewan Komisaris, the nomination and remuneration of the Board of 230-231
paling sedikit memuat: Directors and the Board of Commissioners shall at least
contain:
a. prosedur nominasi, meliputi uraian singkat a. the nomination procedure, including a brief
mengenai kebijakan dan proses nominasi anggota description of the nomination policies and
Direksi dan/atau anggota Dewan Komisaris; dan processes for members of the Board of Directors
and/or members of the Board of Commissioners;
and
b. prosedur dan pelaksanaan remunerasi Direksi dan b. procedures and implementation of remuneration
Dewan Komisaris, antara lain: for the Board of Directors and the Board of
Commissioners, among others:
i. prosedur penetapan remunerasi Direksi dan i. procedures for determining remuneration
Dewan Komisaris; for the Board of Directors and the Board of
Commissioners;
ii. struktur remunerasi Direksi dan Dewan Komisaris ii. the remuneration structure of the Board of
seperti, gaji, tunjangan, tantiem/bonus dan Directors and the Board of Commissioners
lainnya; dan such as salary, allowances, tantiem/bonus and
others; and
iii. besarnya remunerasi masing-masing anggota iii. the amount of remuneration for each member of
Direksi dan anggota Dewan Komisaris; the Board of Directors and member of the Board
Pengungkapan informasi dapat disajikan dalam of Commissioners; Disclosure of information can
bentuk tabel. be presented in tabular form.
5. Dewan Pengawas Syariah, bagi Emiten atau The Sharia Supervisory Board, for the Issuers or Public N/A
Perusahaan Publik yang menjalankan kegiatan usaha Company who carries out business activities based on
berdasarkan prinsip syariah sebagaimana tertuang sharia principles as stated in the articles of association,
dalam anggaran dasar, paling sedikit memuat: shall at least contain:
a. nama; a. name;
b. dasar hukum pengangkatan Dewan Pengawas b. the legal basis of the appointment of the Sharia
Syariah; Supervisory Board;
c. periode penugasan Dewan Pengawas Syariah; c. the period of assignment of the Sharia Supervisory
Board;
d. tugas dan tanggung jawab Dewan Pengawas d. duties and responsibilities of the Sharia Supervisory
Syariah; dan Board; and
e. frekuensi dan cara pemberian nasihat dan saran e. the frequency and method of providing advice and
serta pengawasan pemenuhan prinsip syariah di suggestions as well as supervising the fulfilment of
pasar modal terhadap Emiten atau Perusahaan sharia principles in the capital market to the Issuer
Publik; or Public Company;
6. Komite Audit, paling sedikit memuat: The Audit Committee, include: 235-239
a. nama dan jabatannya dalam keanggotaan komite; a. name and positions in the committee;
b. usia; b. age;
c. kewarganegaraan; c. nationality;
d. riwayat pendidikan; d. educational background;
e. riwayat jabatan, meliputi informasi: e. work experience, include:
i. dasar hukum penunjukan sebagai anggota i. legal basis for appointment as committee
komite; member;
ii. rangkap jabatan, baik sebagai anggota Dewan ii. concurrent positions, either as a member of the
Komisaris, anggota Direksi, dan/atau anggota Board of Commissioners, member of the Board of
komite serta jabatan lainnya (jika ada); dan Directors, and/or committee member and other
positions (if any); and
iii. pengalaman kerja beserta periode waktunya iii. work experience and period of time both inside
baik di dalam maupun di luar Emiten atau and outside the Issuer or Public Company;
Perusahaan Publik;
f. periode dan masa jabatan anggota komite audit; f. period and term of office of audit committee
members;
g. pernyataan independensi komite audit; g. statement of independence of the audit committee;
h. pelatihan dan/atau peningkatan kompetensi yang h. training and/or competency improvement that
telah diikuti dalam tahun buku (jika ada); have been followed in the fiscal year (if any);
i. kebijakan dan pelaksanaan frekuensi rapat komite i. policies and implementation of the frequency
audit dan tingkat kehadiran anggota komite audit of audit committee meetings and the level of
dalam rapat tersebut; dan attendance of audit committee members in those
meetings; and
j. pelaksanaan kegiatan komite audit pada tahun j. the implementation of the audit committee’s
buku sesuai dengan yang dicantumkan dalam activities for the financial year in accordance with
pedoman atau piagam (charter) komite audit; the guidelines or charter of the audit committee;
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7. Komite atau fungsi nominasi dan remunerasi Emiten The Nomination and Remuneration Committee or 239-246
atau Perusahaan Publik, paling sedikit memuat: function of the Issuer and Public Company, at least
including:
a. nama dan jabatannya dalam keanggotaan komite; a. name and positions in the committee;
b. usia; b. age;
c. kewarganegaraan; c. nationality;
d. riwayat pendidikan; d. educational background;
e. riwayat jabatan, meliputi informasi: e. work experience, include:
i. dasar hukum penunjukan sebagai anggota i. legal basis for appointment as committee
komite; member;
ii. rangkap jabatan, baik sebagai anggota Dewan ii. concurrent positions, either as a member of the
Komisaris, anggota Direksi, dan/atau anggota Board of Commissioners, member of the Board of
komite serta jabatan lainnya (jika ada); dan Directors, and/or committee member and other
positions (if any); and
iii. pengalaman kerja beserta periode waktunya iii. work experience and period of time both inside
baik di dalam maupun di luar Emiten atau and outside the Issuer or Public Company;
Perusahaan Publik;
f. periode dan masa jabatan anggota komite; f. period and term of office of the committee members;
g. pernyataan independensi komite; g. statement of independence of the committee;
h. pelatihan dan/atau peningkatan kompetensi yang h. training and/or competency improvement that
telah diikuti dalam tahun buku (jika ada); have been followed in the fiscal year (if any);
i. uraian tugas dan tanggung jawab; i. description of duties and responsibilities;
j. pernyataan bahwa telah memiliki pedoman atau j. a statement that it has a guideline or charter;
piagam (charter);
k. kebijakan dan pelaksanaan frekuensi rapat dan k. policies and implementation of the frequency of
tingkat kehadiran anggota dalam rapat tersebut; meetings and the level of attendance of members
at the meeting;
l. uraian singkat pelaksanaan kegiatan pada tahun l. a brief description of the implementation of
buku; dan activities in the fiscal year; and
m. dalam hal tidak dibentuk komite nominasi dan m. in the event that no nomination and remuneration
remunerasi, Emiten atau Perusahaan Publik committee is formed, the Issuer or Public Company
cukup mengungkapkan informasi sebagaimana is sufficient to disclose the information as referred to
dimaksud dalam huruf i) sampai dengan huruf l) in letter i) to letter l) and disclose:
dan mengungkapkan:
i. alasan tidak dibentuknya komite; dan i. reasons for not forming the committee; and
ii. pihak yang melaksanakan fungsi nominasi dan ii. the party carrying out the nomination and
remunerasi; remuneration function;
8. Komite lain yang dimiliki Emiten atau Perusahaan Other committee of the Issuer or Public Company to 246-263
Publik dalam rangka mendukung fungsi dan tugas support the role and function of the Board of Directors
Direksi (jika ada) dan/atau komite yang mendukung (if any) and/or committees who support the function
fungsi dan tugas Dewan Komisaris, paling sedikit and duties of the Board of Commissioners, at least
memuat: including:
a. nama dan jabatannya dalam keanggotaan komite; a. name and positions in the committee;
b. usia; b. age;
c. kewarganegaraan; c. nationality;
d. riwayat pendidikan; d. educational background;
e. riwayat jabatan, meliputi informasi: e. work experience, include:
i. dasar hukum penunjukan sebagai anggota i. legal basis for appointment as committee
komite; member;
ii. rangkap jabatan, baik sebagai anggota Dewan ii. concurrent positions, either as a member of the
Komisaris, anggota Direksi, dan/atau anggota Board of Commissioners, member of the Board of
komite serta jabatan lainnya (jika ada); dan Directors, and/or committee member and other
positions (if any); and
iii. pengalaman kerja beserta periode waktunya iii. work experience and period of time both inside
baik di dalam maupun di luar Emiten atau and outside the Issuer or Public Company;
Perusahaan Publik;
f. periode dan masa jabatan anggota komite; f. period and term of office of the committee members;
g. pernyataan independensi komite; g. statement of independence of the committee;
h. pelatihan dan/atau peningkatan kompetensi yang h. training and/or competency improvement that
telah diikuti dalam tahun buku (jika ada); dan have been followed in the fiscal year (if any);
i. uraian tugas dan tanggung jawab; i. description of duties and responsibilities;
j. pernyataan bahwa telah memiliki pedoman atau j. a statement that it has a guideline or charter;
piagam (charter) komite;
k. kebijakan dan pelaksanaan frekuensi rapat komite k. policies and implementation of the frequency of
dan tingkat kehadiran anggota komite dalam rapat meetings and the level of attendance of members
tersebut; dan at the meeting;
l. uraian singkat pelaksanaan kegiatan komite pada l. a brief description of the implementation of
tahun buku. activities in the fiscal year.
9. Sekretaris Perusahaan, paling sedikit memuat: Corporate Secretary, at least include: 263-267
a. nama; a. name;
b. domisili; b. domicile;
c. riwayat jabatan, meliputi: c. work experience, include:
i. dasar hukum penunjukan sebagai sekretaris i. legal basis for appointment as corporate
perusahaan; dan secretary; and
ii. pengalaman kerja beserta periode ii. work experience and the time period both in and
waktunya baik di dalam maupun outside the Company;
di luar Emiten atau Perusahaan Publik;
d. riwayat pendidikan; d. educational background;
e. pelatihan dan/atau peningkatan kompetensi yang e. training or competency development participated
diikuti dalam tahun buku; dan in the fiscal year; and
f. uraian singkat pelaksanaan tugas sekretaris f. brief description of the implementation of corporate
perusahaan pada tahun buku. secretary duties in the fiscal year.
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10. Unit Audit Internal, paling sedikit memuat: Internal Audit Unit, include: 267-282
a. nama kepala unit audit internal; a. name of head of internal audit;
b. riwayat jabatan, meliputi: b. work experience, include:
i. dasar hukum penunjukan sebagai kepala unit i. legal basis for appointment as head of internal
audit internal; dan audit;
ii. pengalaman kerja beserta periode waktunya ii. Work experience and the time period both in and
baik di dalam maupun di luar Emiten atau outside the Issuer or Public Company;
Perusahaan Publik;
c. kualifikasi atau sertifikasi sebagai profesi audit c. qualification or certification as internal audit (if
internal (jika ada); any);
d. pelatihan dan/atau peningkatan kompetensi yang d. training or competency development in the fiscal
diikuti dalam tahun buku; year.
e. struktur dan kedudukan Unit Audit Internal; e. structure and position of Internal Audit Unit;
f. uraian tugas dan tanggung jawab; f. description of duties and responsibilities;
g. pernyataan bahwa telah memiliki pedoman atau g. a statement that it has a guideline or Internal Audit
piagam (charter) Unit Audit Internal; dan Unit charter;
h. uraian singkat pelaksanaan tugas unit audit h. brief description about the implementation of
internal pada tahun buku termasuk kebijakan dan duties of the Internal audit unit in the fiscal year
pelaksanaan frekuensi rapat dengan Direksi, Dewan include the policies and implementation of meeting
Komisaris, dan/atau Komite Audit; frequency with the Board of Directors, Board of
Commissioners, or Audit Committee;
11. uraian mengenai sistem pengendalian internal a description of the internal control system 283-287
(internal control) yang diterapkan oleh Emiten atau implemented by the Issuer or Public Company, at least
Perusahaan Publik, paling sedikit memuat: containing:
a. pengendalian keuangan dan operasional, serta a. financial and operational control, as well as
kepatuhan terhadap peraturan perundang- compliance with other laws and regulations;
undangan lainnya;
b. tinjauan atas efektivitas sistem pengendalian b. review of the effectiveness of the internal control
internal; dan system; and
c. pernyataan Direksi dan/atau Dewan Komisaris atas c. statement of the Board of Directors and/or Board
kecukupan sistem pengendalian internal; of Commissioners on the adequacy of the internal
control system;
12. sistem manajemen risiko yang diterapkan oleh Emiten risk management system implemented by the Issuer 288-298
atau Perusahaan Publik, paling sedikit memuat: or Public Company, at least include:
a. gambaran umum mengenai sistem manajemen a. general description about the Company’s risk
risiko Emiten atau Perusahaan Publik; management system;
b. jenis risiko dan cara pengelolaannya; b. type of risks and how to manage;
c. tinjauan atas efektivitas sistem manajemen risiko c. review of the effectiveness of the Issuer’s or Public
Emiten atau Perusahaan Publik; dan Company’s risk management system; and
d. pernyataan Direksi dan/atau Dewan Komisaris atau d. statement of the Board of Directors and/or the
komite audit atas kecukupan sistem manajemen Board of Commissioners or the audit committee on
risiko; the adequacy of the risk management system;
13. perkara hukum yang berdampak material yang legal cases that have a material impact faced by 299
dihadapi oleh Emiten atau Perusahaan Publik, entitas the Company, subsidiaries, members of the Board of
anak, anggota Direksi dan anggota Dewan Komisaris Directors and members of the Board of Commissioners
(jika ada), paling sedikit memuat: (if any), at least contain:
a. pokok perkara/gugatan; a. subject matter/claim;
b. status penyelesaian perkara/gugatan; dan b. status of settlement of cases/claims; and
c. pengaruhnya terhadap kondisi Emiten atau c. the effect on the condition of the Company;
Perusahaan Publik;
14. informasi tentang sanksi administratif/sanksi yang information on administrative sanctions/sanctions 299
dikenakan kepada Emiten atau Perusahaan Publik, imposed on the Company, members of the Board of
anggota Dewan Komisaris dan anggota Direksi, oleh Commissioners and members of the Board of Directors,
Otoritas Jasa Keuangan dan otoritas lainnya pada by the Financial Services Authority and other authorities
tahun buku (jika ada); for the fiscal year (if any);
15. informasi mengenai kode etik Emiten atau Perusahaan information on code of ethic and business conducts, 299-301
Publik meliputi: include:
a. pokok-pokok kode etik; a. the main points of the code of ethics;
b. bentuk sosialisasi kode etik dan upaya b. the form of socialization of the code of ethics and its
penegakannya; dan enforcement efforts; and
c. pernyataan bahwa kode etik berlaku bagi anggota c. a statement that the code of ethics applies to
Direksi, anggota Dewan Komisaris, dan karyawan members of the Board of Directors, members of
Emiten atau Perusahaan Publik; the Board of Commissioners, and employees of the
Issuer or Public Company;
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16. uraian singkat mengenai kebijakan pemberian a brief description of the policy of providing long-term 168
kompensasi jangka panjang berbasis kinerja kepada performancebased compensation to management
manajemen dan/atau karyawan yang dimiliki oleh and/or employees owned by the Company (if any),
Emiten atau Perusahaan Publik (jika ada), antara lain including the management stock ownership program
berupa program kepemilikan saham oleh manajemen (MSOP) and/or program employee stock ownership
(management stock ownership program/MSOP) dan/atau (ESOP); In terms of providing compensation in the form of
program kepemilikan saham oleh karyawan (employee a management stock ownership program (MSOP) and/
stock ownership program/ESOP); Dalam hal pemberian or an employee stock ownership program (ESOP), the
kompensasi berupa program kepemilikan saham oleh information disclosed must at least contain:
manajemen (management stock ownership program/
MSOP) dan/atau program kepemilikan saham oleh
karyawan (employee stock ownership program/
ESOP), informasi yang diungkapkan paling sedikit memuat:
a. jumlah saham dan/atau opsi; a. number of shares or option;
b. jangka waktu pelaksanaan; b. implementation period;
c. persyaratan karyawan dan/atau manajemen yang c. requirements for eligible employees and/or
berhak; dan management; and
d. harga pelaksanaan atau penentuan harga d. exercise price or determination of exercise price;
pelaksanaan;
17. uraian singkat mengenai kebijakan pengungkapan a brief description of the information disclosure policy 306
informasi mengenai: regarding:
a. kepemilikan saham anggota Direksi dan anggota a. share ownership of members of the Board
Dewan Komisaris paling lambat 3 (tiga) hari of Directors and members of the Board of
kerja setelah terjadinya kepemilikan atau setiap Commissioners no later than 3 (three) working days
perubahan kepemilikan atas saham Perusahaan after the occurrence of ownership or any change in
Terbuka; dan ownership of shares of a Public Company; and
b. pelaksanaan atas kebijakan dimaksud; b. implementation of the said policy;
18. uraian mengenai sistem pelaporan pelanggaran a description of the whistleblowing 302-303
(whistleblowing system) di Emiten atau Perusahaan system at the Issuer or Public Company,
Publik, paling sedikit memuat: at least containing:
a. cara penyampaian laporan pelanggaran; a. method of submitting violation reports;
b. perlindungan bagi pelapor; b. protection for whistleblowers;
c. penanganan pengaduan; c. the handling of complaints;
d. pihak yang mengelola pengaduan; dan d. the party managing the complaint; and
e. hasil dari penanganan pengaduan, paling sedikit: e. the results of the handling of complaints, at least:
i. jumlah pengaduan yang masuk dan diproses i. the number of complaints received and
dalam tahun buku; dan processed in the financial year; and
ii. tindak lanjut pengaduan; ii. follow-up of the complaints;
dalam hal Emiten atau Perusahaan Publik in the event that the Issuer or Public Company
tidak memiliki sistem pelaporan pelanggaran does not have a whistleblowing system, a
(whistleblowing system), maka diungkapkan disclosure is needed regarding this matter.
mengenai hal tersebut.
19. uraian mengenai kebijakan anti korupsi Emiten atau a description of the anti-corruption policy of the 303
Perusahaan Publik, paling sedikit memuat: Company, at least containing:
a. program dan prosedur yang dilakukan a. programs and procedures implemented
dalam mengatasi praktik korupsi, in overcoming corrupt practices,
balas jasa (kickbacks), fraud, suap dan/atau kickbacks, fraud, bribery and/or gratuities in the
gratifikasi dalam Emiten atau Perusahaan Publik; dan Issuer or Public Company; and
b. pelatihan/sosialisasi anti korupsi kepada karyawan b. anti-corruption training/socialization to employees
Emiten atau Perusahaan Publik; dalam hal Emiten of the Issuer or Public Company; in the event that
atau Perusahaan Publik tidak memiliki kebijakan the Issuer or Public Company does not have an
anti korupsi, maka dijelaskan alasan tidak anti-corruption policy, the reasons for not having
dimilikinya kebijakan dimaksud. the said policy shall be explained.
20. penerapan atas pedoman tata kelola Perusahaan implementation of the Public Company governance 309-317
Terbuka bagi Emiten yang menerbitkan efek bersifat guidelines for Issuers that issue equity securities or
ekuitas atau Perusahaan Publik, meliputi: Public Company, including:
a. pernyataan mengenai rekomendasi yang telah a. a statement regarding the recommendations that
dilaksanakan; dan/atau have been implemented; and/or
b. penjelasan atas rekomendasi yang belum b. explanation of recommendations that have
dilaksanakan, disertai alasan dan alternatif not been implemented, along with reasons and
pelaksanaannya (jika ada). Pengungkapan alternative implementations (if any). Disclosure of
informasi dapat disajikan dalam bentuk tabel. information can be presented in tabular form.
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H. Tanggung Jawab Sosial dan Lingkungan Emiten atau Social and Environmental Responsibility of the Issuer
Perusahaan Publik or Public Company
1. Informasi yang diungkapkan dalam bagian tanggung The information disclosed in the social and
jawab sosial dan lingkungan merupakan Laporan environmental responsibility section is a Sustainability
Keberlanjutan (Sustainability Report) sebagaimana Report as referred to in the Financial Services Authority
dimaksud dalam Peraturan Otoritas Jasa Keuangan Regulation Number 51/POJK.03/2017 concerning the
Nomor 51/POJK.03/2017 tentang Penerapan Keuangan Implementation of Sustainable Finance for Financial
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, Services Institutions, Issuers, and Public Companies,
dan Perusahaan Publik, paling sedikit memuat: shall include at minimum:
a. penjelasan strategi keberlanjutan; a. explanation of the sustainability strategy;
b. ikhtisar aspek keberlanjutan (ekonomi, sosial, dan b. an overview of sustainability aspects (economic,
lingkungan hidup); social, and environmental);
√
c. profil singkat Emiten atau Perusahaan Publik; c. brief profile of the Issuer or Public Company;
d. penjelasan Direksi; d. explanation of the Board of Directors;
e. tata kelola keberlanjutan; e. sustainability governance;
f. kinerja keberlanjutan; f. sustainability performance;
g. verifikasi tertulis dari pihak independen, jika ada; g. written verification from an independent party, if
any;
h. lembar umpan balik (feedback) untuk pembaca, h. a feedback sheet for readers, if any; and
jika ada; dan
i. tanggapan Emiten atau Perusahaan Publik i. the response of the Company to the previous year’s
terhadap umpan balik laporan tahun sebelumnya; report feedback;
2. Laporan Keberlanjutan sebagaimana dimaksud The Sustainability Report as referred to point 1), must be
pada angka 1), harus disusun sesuai Pedoman Teknis prepared in accordance with the Technical Guidelines
Penyusunan Laporan Keberlanjutan bagi Emiten dan for the Preparation of a Sustainability Report for the
√
Perusahaan Publik sebagaimana tercantum dalam Issuer and Public Company as contained in Appendix
Lampiran II yang merupakan bagian tidak terpisahkan II which is an integral part of this Financial Services
dari Surat Edaran Otoritas Jasa Keuangan ini; Authority Circular Letter;
3. Informasi Laporan Keberlanjutan pada angka 1) dapat: Information on the Sustainability Report in number 1)
a. diungkapkan pada bagian lain yang relevan di luar can:
bagian tanggung jawab sosial dan lingkungan, a. be disclosed in other relevant sections outside the
seperti penjelasan Direksi terkait Laporan social and environmental responsibility section,
Keberlanjutan diungkapkan dalam bagian terkait such as the Directors’ explanation regarding the
Laporan Direksi; dan/atau Sustainability Report disclosed in the section related
to the Directors’ Report; and/or
b. merujuk pada bagian lain di luar bagian tanggung b. refer to other sections outside the social and √
jawab sosial dan lingkungan dengan tetap environmental responsibility section by still
mengacu pada Pedoman Teknis Penyusunan referring to the Technical Guidelines for the
Laporan Keberlanjutan Bagi Emiten dan Perusahaan Preparation of Sustainability Reports for Issuers and
Publik sebagaimana tercantum dalam Lampiran Public Companies as listed in Appendix II which is
II yang merupakan bagian tidak terpisahkan dari an integral part of this Financial Services Authority
Surat Edaran Otoritas Jasa Keuangan ini, seperti Circular Letter, such as the profile of the Issuer or
profil Emiten atau Perusahaan Publik; Public Company;
4. Laporan Keberlanjutan sebagaimana dimaksud pada The Sustainability Report as referred to point 1) is
angka 1) merupakan bagian yang tidak terpisahkan an inseparable part of the Annual Report but can be
√
dari Laporan Tahunan namun dapat disajikan secara presented separately from the Annual Report;
terpisah dengan Laporan Tahunan;
5. Dalam hal Laporan Keberlanjutan disajikan secara In the event that the Sustainability Report is presented
terpisah dengan Laporan Tahunan, informasi yang separately from the Annual Report, the information
diungkapkan dalam Laporan Keberlanjutan dimaksud disclosed in the said Sustainability Report must:
harus:
a. memuat seluruh informasi sebagaimana dimaksud a. contain all the information as referred to in number
pada angka 1); dan 1); and √
b. disusun sesuai Pedoman Teknis Penyusunan b. be prepared in accordance with the Technical
Laporan Keberlanjutan bagi Emiten dan Perusahaan Guidelines for the Preparation of a Sustainability
Publik sebagaimana tercantum dalam Lampiran Report for Issuers and Public Companies as listed in
II yang merupakan bagian tidak terpisahkan dari Appendix II which is an integral part of this Financial
Surat Edaran Otoritas Jasa Keuangan ini; Services Authority Circular Letter;
6. Dalam hal Laporan Keberlanjutan disajikan secara In the event that the Sustainability Report is presented
terpisah dengan Laporan Tahunan, maka dalam bagian separately from the Annual Report, then the social
tanggung jawab sosial dan lingkungan memuat and environmental responsibility section contains
informasi bahwa informasi mengenai tanggung jawab information that information on social and environmental √
sosial dan lingkungan telah diungkapkan dalam responsibility has been disclosed in the Sustainability
Laporan Keberlanjutan yang disajikan secara terpisah Report which is presented separately from the Annual
dari Laporan Tahunan; dan Report; and
7. Penyampaian Laporan Keberlanjutan yang disajikan Submission of the Sustainability Report which is
secara terpisah dengan Laporan Tahunan harus presented separately from the Annual Report must be
√
disampaikan bersamaan dengan penyampaian submitted together with the submission of the Annual
Laporan Tahunan. Report.
I. Laporan Keuangan Tahunan yang telah Diaudit Audited Annual Financial Statements √
J. Surat Pernyataan Anggota Direksi dan Anggota Letter of Statement of the Members of the Board of
Dewan Komisaris tentang Tanggung Jawab atas Directors and Members of the Board of Commissioners √
Laporan Tahunan concerning the Responsibility of the Annual Report
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Corporate Governance Corporate Social Responsibility Financial Report
LAPORAN
KEUANGAN
Financial Reports
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES Laporan Keuangan Konsolidasian Consolidated Financial Statements Beserta Laporan Auditor Independen With Independent Auditor’s Report Untuk Tahun-tahun yang Berakhir For the Years Ended 31 Desember 2025 dan 2024 December 31, 2025 and 2024 D1/ March 27, 2026 paraf:ParafParaf:
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
Daftar Isi Halaman/ Table of Contents
Page
Surat Pernyataan Direksi Directors’ Statement Letter
Laporan Auditor Independen Independent Auditor Report
Laporan Keuangan Konsolidasian Consolidated Financial Statements
Untuk Tahun-tahun yang Berakhir For the Years Ended
31 Desember 2025 dan 2024 December 31, 2025 and 2024
Laporan Posisi Keuangan Consolidated Statements of
1
Konsolidasian Financial Position
Laporan Laba Rugi dan Penghasilan Consolidated Statements of Profit or Loss and
Komprehensif Lain Konsolidasian 3 Other Comprehensive Income
Laporan Perubahan Ekuitas Consolidated Statements of
4
Konsolidasian Changes in Equity
Laporan Arus Kas Consolidated Statements
5
Konsolidasian of Cash Flows
Catatan Atas Laporan Keuangan Notes to Consolidated
6
Konsolidasian Financial Statements
D1/ March 27, 2026 paraf:Paraf ParaParaf ::ParafParaf:
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PT BUMI RESOURCES Tbk
//
PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
Pada 31 Desember 2025 dan 2024 As of December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
31 Desember /December 31 , 2024
Sesudah Kuasi Sebelum Kuasi
31 Desember/ Reorganisasi *)/ Reorganisasi/
Catatan/ December 31, After Quasi Before Quasi
Notes 2025 Reorganization *) Reorganization
ASET ASSETS
Aset Lancar Current Assets
Kas dan Setara Kas 5 118,591,888 52,494,887 52,494,887 Cash and Cash Equivalents
Kas di Bank yang Dibatasi
Penggunaannya 6 10,310,081 98,593,928 98,593,928 Restricted Cash in Banks
Piutang Usaha Trade Receivab les
Pihak Ketiga 7 103,437,915 112,429,005 112,429,005 Third Parties
Pihak Berelasi 7,37.b -- 1,395,131 1,395,131 Related Parties
Piutang Lain-lain Other Receivab les
` Pihak Ketiga 8 4,349,243 5,303,434 5,303,434 Third Parties
Pihak Berelasi 8, 37.c 8,889,105 75,800,667 75,800,667 Related Party
Persediaan 9 47,131,634 40,893,683 40,893,683 Inventories
Pajak Dibayar di Muka 36.c 35,721,959 13,398,619 13,398,619 Prepaid Taxes
Tagihan Pajak 36.a 47,155,082 74,372,655 74,372,655 Taxes Recoverab le
Biaya Dibayar di Muka 17,748,633 6,510,563 6,510,563 Prepaid Expenses
Aset Lancar Lainnya 10 342,878,668 291,471,088 291,471,088 Other Current Assets
Jumlah Aset Lancar 736,214,208 772,663,660 772,663,660 Total Current Assets
Aset Tidak Lancar Non-Current Assets
Piutang Pihak Berelasi 37.a 23,087,736 82,136,740 82,136,740 Due from Related Parties
Piutang Lain-lain Other Receivab les
Pihak Berelasi 8, 37.c 81,599,333 -- -- Related Party
Aset Pajak Tangguhan 36.f 129,479,725 119,953,613 119,953,613 Deferred Tax Assets
Investasi pada Entitas Asosiasi Investments in Associates
dan Ventura Bersama 11 891,796,482 965,646,184 965,646,184 and Joint Ventures
Aset Tetap 12 269,430,570 225,080,199 225,080,199 Fixed Assets
Properti Pertambangan 13 1,580,910,966 1,558,973,886 1,558,973,886 Mining Properties
Aset Eksplorasi dan Evaluasi 14 141,810,669 130,413,215 130,413,215 Exploration and Evaluation Assets
Aset Hak-Guna 15 123,209,830 132,230,482 132,230,482 Right-of-Use Assets
Goodwill - Neto 16 115,477,274 48,412,144 48,412,144 Goodwill - Net
Aset Tidak Lancar Lainnya Other Non-Current Assets
Pihak Ketiga 17 125,544,551 127,842,473 127,842,473 Third Parties
Pihak Berelasi 17, 37.e 48,481 48,481 48,481 Related Parties
Jumlah Aset Tidak Lancar 3,482,395,617 3,390,737,417 3,390,737,417 Total Non-Current Assets
JUMLAH ASET 4,218,609,825 4,163,401,077 4,163,401,077 TOTAL ASSETS
*) Sesudah mencerminkan kuasi reorganisasi (Catatan 4.j) *) After reflecting the quasi reorganization (Note 4.j)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian The accompanying notes to the consolidated financial statements form
yang tidak terpisahkan dari laporan keuangan konsolidasian secara an integral part of these consolidated financial statements.
keseluruhan.
D1/ March 27, 2026 1 Paraf:
348 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 351
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
Pada 31 Desember 2025 dan 2024 As of December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
31 Desember /December 31 , 2024
Sesudah Kuasi Sebelum Kuasi
31 Desember/ Reorganisasi *)/ Reorganisasi *)/
Catatan/ December 31, After Quasi Before Quasi
Notes 2025 Reorganization *) Reorganization *)
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
Liabilitas Jangka Pendek Current Liabilities
Pinjaman Jangka Pendek 18 -- 137,200,115 137,200,115 Short-Term Loan
Utang Usaha Trade Payab les
Pihak Ketiga 19 83,907,095 92,345,928 92,345,928 Third Parties
Pihak Berelasi 19, 37.f 51,826,788 121,374,240 121,374,240 Related Parties
Utang Lain-lain
Jatuh Tempo dalam Waktu Satu Tahun 20 46,956,046 51,916,895 51,916,895 Current Maturities of Other Payab les
Utang kepada Pemerintah 21 1,803,224 11,971,462 11,971,462 Due to Government
Beban Akrual 22 303,627,933 271,548,480 271,548,480 Accrued Expenses
Utang Pajak 36.d 39,305,970 18,984,085 18,984,085 Taxes Payab le
Liabilitas Jangka Panjang yang
Jatuh Tempo dalam Waktu Satu Tahun: Current Maturities of Long-Term Liab ilities:
Pinjaman Jangka Panjang 25 23,340,000 36,495,685 36,495,685 Long-Term Loans
Utang Obligasi 26 2,868,916 -- -- Bonds Payab le
Estimasi Liabilitas untuk Estimated Liab ility for
Restorasi dan Rehabilitasi 23 9,398,446 12,692,917 12,692,917 Restoration and Rehab ilitation
Liabilitas Sewa 15 25,444,719 13,965,255 13,965,255 Lease Liab ilities
Jumlah Liabilitas Jangka Pendek 588,479,137 768,495,062 768,495,062 Total Current Liab ilities
Liabilitas Jangka Panjang Non-Current Liabilities
Utang Lain-lain setelah
Dikurangi Bagian yang Jatuh Tempo Other Payab les - Net of
dalam Waktu Satu Tahun: 20 120,719,192 39,861,750 39,861,750 Current Maturities:
Utang Pihak Berelasi 37.g 18,351,423 162,471,671 162,471,671 Due to Related Parties
Liabilitas Imbalan Kerja 24 11,051,481 13,681,123 13,681,123 Employment Benefit Liab ilities
Liabilitas Jangka Panjang setelah
Dikurangi Bagian yang Jatuh Tempo Long-Term Liab ilities - Net of
dalam Waktu Satu Tahun: Current Maturities:
Pinjaman Jangka Panjang 25 179,387,500 6,477,950 6,477,950 Long-Term Loans
Utang Obligasi 26 106,097,500 -- -- Bonds Payab le
Estimasi Liabilitas untuk Estimated Liab ility for
Restorasi dan Rehabilitasi 23 208,855,393 189,903,934 189,903,934 Restoration and Rehab ilitation
Liabilitas Sewa 15 97,745,530 118,265,229 118,265,229 Lease Liab ilities
Jumlah Liabilitas Jangka Panjang 742,208,019 530,661,657 530,661,657 Total Non-Current Liab ilities
Jumlah Liabilitas 1,330,687,156 1,299,156,719 1,299,156,719 Total Liabilities
EKUITAS EQUITY
Ekuitas yang Dapat Equity Attributable
Diatribusikan kepada to the Owners of
Pemilik Entitas Induk the Parent Entity
Modal Saham Capital Stock
Modal Dasar - 534.538.053.993 Authorized Capital -
Lembar Saham 534,538,053,993 Shares
Ditempatkan dan Disetor Penuh - Issued and Fully Paid -
371.335.392.068 Lembar Saham 27 2,932,454,440 2,932,454,440 2,932,454,440 371,335,392,068 Shares
Tambahan Modal Disetor - Neto 28 (231,269,166) (231,269,166) 2,052,491,587 Additional Paid-in Capital - Net
Selisih Transaksi Perubahan Ekuitas Difference in the Change in Equity
Entitas Anak/Entitas Asosiasi (836,579,301) (764,455,360) (764,455,360) Transaction of a Sub sidiary/Associate
Selisih Transaksi Perubahan Ekuitas Difference in the Change in Equity
Ventura Bersama (306,833,020) (306,833,020) (306,833,020) Transaction in Joint Ventures
Cadangan Modal Lainnya 29 (23,465,140) (19,869,004) (19,869,004) Other Capital Reserves
Saldo Laba Ditahan (Defisit) sebesar Retained Earnings (Deficit) of USD2,283,760,753.
USD2,283,760,753 telah dieliminasi melalui was eliminated in the quasi reorganization
kuasi reorganisasi per 31 Desember 2024 81,011,806 -- (2,283,760,753) as of Decemb er 31, 2024
Jumlah Ekuitas yang Dapat Total Equity Attrib utab le
Diatribusikan kepada Pemilik Entitas Induk 1,615,319,619 1,610,027,890 1,610,027,890 to the Owners of the Parent Entity
Kepentingan Nonpengendali 30 1,272,603,050 1,254,216,468 1,254,216,468 Non-Controlling Interests
Ekuitas - Neto 2,887,922,669 2,864,244,358 2,864,244,358 Equity - Net
JUMLAH LIABILITAS DAN EKUITAS 4,218,609,825 4,163,401,077 4,163,401,077 TOTAL LIABILITIES AND EQUITY
*) Sesudah mencerminkan kuasi reorganisasi (Catatan 4.j) *) After reflecting the quasi reorganization (Note 4.j)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian The accompanying notes to the consolidated financial statements form
yang tidak terpisahkan dari laporan keuangan konsolidasian secara an integral part of these consolidated financial statements.
keseluruhan.
D1/ March 27, 2026 2 Paraf:
PT BUMI RESOURCES TBK 2025 Annual Report 351
Page 352
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN CONSOLIDATED STATEMENTS
PENGHASILAN KOMPREHENSIF LAIN OF PROFIT OR LOSS AND
KONSOLIDASIAN OTHER COMPREHENSIVE INCOME
Untuk Tahun-tahun yang Berakhir For The Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
31 Desember/ 31 Desember/
Catatan/ December 31, December 31,
Notes 2025 2024
PENDAPATAN 31 1,424,767,199 1,359,679,473 REVENUES
BEBAN POKOK PENDAPATAN 32 (1,175,660,915) (1,190,389,426) COST OF REVENUES
LABA BRUTO 249,106,284 169,290,047 GROSS PROFIT
BEBAN USAHA 33 (107,776,270) (108,222,029) OPERATING EXPENSES
LABA USAHA 141,330,014 61,068,018 OPERATING PROFIT
PENGHASILAN LAIN-LAIN OTHER INCOME
Bagian atas Laba Neto Entitas Share in Net Income of
Asosiasi dan Ventura Bersama - Neto 11 70,742,179 86,348,988 Associates and Joint Ventures - Net
Penghasilan Bunga 3,836,104 7,653,116 Interest Income
Beban Bunga dan Keuangan 34 (26,697,162) (21,075,340) Interest and Finance Charges
Laba Selisih Kurs - Neto 6,406,591 12,789,743 Gain on Foreign Exchange - Net
Lain-lain - Neto 34 (14,525,783) (24,883,305) Others - Net
LABA SEBELUM PAJAK PENGHASILAN 181,091,943 121,901,220 PROFIT BEFORE INCOME TAX
BEBAN PAJAK PENGHASILAN 36.e (55,558,551) (28,222,308) INCOME TAX EXPENSE
LABA SETELAH PAJAK PENGHASILAN 125,533,392 93,678,912 PROFIT AFTER INCOME TAX
BAGI HASIL 38.b (3,228,906) (3,545,548) PROFIT SHARING
LABA TAHUN BERJALAN - NETO 122,304,486 90,133,364 PROFIT FOR THE YEAR - NET
Rugi Komprehensif Lain Other Comprehensive Loss
Pos yang Tidak akan Direklasifikasikan Items that will not be Reclassified
ke Laba Rugi to Profit or Loss
Bagian (Rugi) Laba Komprehensif Share in Other Comprehensive
Lain Entitas Asosiasi dan (Loss) Income of Associates
Ventura Bersama (3,495,232) 210,308 and Joint Ventures
Pengukuran Kembali Liabilitas Remeasurement of Post-Employment
Imbalan Kerja (160,588) (875,395) Benefit Liab ilities
Rugi Komprehensif Other Comprehensive Loss
Lain Neto - Setelah Pajak (3,655,820) (665,087) Net - After Tax
JUMLAH LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
TAHUN BERJALAN 118,648,666 89,468,277 FOR THE YEAR
Laba Tahun Berjalan yang Dapat Profit for the year
Diatribusikan Kepada: Attributable To:
Pemilik Entitas Induk 81,011,806 67,478,079 Owners of the Parent Entity
Kepentingan Nonpengendali 41,292,680 22,655,285 Non-Controlling Interests
122,304,486 90,133,364
Total Laba Komprehensif Tahun Berjalan Total Comprehensive Income
yang Dapat Diatribusikan Kepada: For the Year Attributable to:
Pemilik Entitas Induk 77,415,670 66,890,938 Owners of the Parent Entity
Kepentingan Nonpengendali 41,232,996 22,577,339 Non-Controlling Interests
118,648,666 89,468,277
LABA PER 1.000 SAHAM BASIC/DILUTED INCOME
DASAR/DILUSIAN 35 0.22 0.18 PER 1,000 SHARES
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian The accompanying notes to the consolidated financial statements form
yang tidak terpisahkan dari laporan keuangan konsolidasian secara an integral part of these consolidated financial statements.
keseluruhan.
D1/ March 27, 2026 3 Paraf:
352 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 353
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Untuk Tahun-tahun yang Berakhir For The Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/ Equity Attributable to the Owners of the Parent
Selisih Transaksi
Perubahan Ekuitas Selisih Transaksi
Entitas Anak/ Perubahan Ekuitas
Modal Tambahan Entitas Asosiasi/ Ventura
Ditempatkan dan Modal Disetor Difference in the Bersama/
Disetor Penuh/ - Neto/ Change in Equity Difference in the Cadangan Saldo Laba ditahan Kepentingan
Issued and Fully Additional Transaction of a Change in Equity Modal Lainnya/ (Defisit)/ Nonpengendali/
Catatan/ Paid Capital Paid-in Capital Subsidiary/ Transaction of Other Capital Retained Earnings/ Jumlah/ Non-Controlling Ekuitas - Neto/
Notes Stock - Net Associate Joint Ventures Reserves (Deficit) Total Interests Equity - Net
SALDO PER 1 JANUARI 2024 2,932,398,954 2,052,547,073 (764,455,360) (306,833,020) (19,281,863) (2,351,238,832) 1,543,136,952 1,231,639,129 2,774,776,081 BALANCE AS OF JANUARY 1, 2024
Obligasi Wajib Konversi 27 55,486 (55,486) -- -- -- -- -- -- -- Mandatory Convertib le Bond
Laba Tahun Berjalan -- -- -- -- -- 67,478,079 67,478,079 22,655,285 90,133,364 Profit for the Year
Penghasilan Komprehensif Lain Other Comprehensive Income
Tahun Berjalan : for the Year :
Bagian Laba Komprehensif Share in Other Comprehensive
Lain Entitas Asosiasi dan Income of Associates and Joint
Ventura Bersama - Setelah Pajak 29 -- -- -- -- 210,308 -- 210,308 -- 210,308 Ventures - After Tax
Pengukuran Kembali Kewajiban Remeasurement of Employment
Imbalan Pasti - Setelah Pajak 29 -- -- -- -- (797,449) -- (797,449) (77,946) (875,395) Benefit Liab ilities - After Tax
SALDO PER 31 DESEMBER 2024 2,932,454,440 2,052,491,587 (764,455,360) (306,833,020) (19,869,004) (2,283,760,753) 1,610,027,890 1,254,216,468 2,864,244,358 BALANCE AS OF DECEMBER 31, 2024
SALDO PER 1 JANUARI 2025 BALANCE AS OF JANUARY 1, 2025
sebelum kuasi reorganisasi 2,932,454,440 2,052,491,587 (764,455,360) (306,833,020) (19,869,004) (2,283,760,753) 1,610,027,890 1,254,216,468 2,864,244,358 before quasi reorganization
Eliminasi akumulasi rugi dalam rangka Elimination of accumulated loss in
kuasi reorganisasi (Catatan 4.j) -- (2,283,760,753) -- -- -- 2,283,760,753 -- -- -- the quasi-reorganization (Note 4.j)
SALDO PER 1 JANUARI 2025 BALANCE AS OF JANUARY 1, 2025
sesudah kuasi reorganisasi after quasi reorganization
(Catatan 4.j) 2,932,454,440 (231,269,166) (764,455,360) (306,833,020) (19,869,004) -- 1,610,027,890 1,254,216,468 2,864,244,358 (Note 4.j)
Selisih transaksi perubahan Adjustment related to Change in Equity
Ekuitas Entitas Anak 30 -- -- (72,123,941) -- -- -- (72,123,941) (22,846,414) (94,970,355) Transaction of a Sub sidiary/Associates
Laba Tahun Berjalan -- -- -- -- -- 81,011,806 81,011,806 41,292,680 122,304,486 Profit for the Year
Penghasilan Komprehensif Lain Other Comprehensive Income
Tahun Berjalan : for the Year:
Bagian Rugi Komprehensif Share in Other Comprehensive
Lain Entitas Asosiasi dan Loss of Associates and Joint
Ventura Bersama - Setelah Pajak 29 -- -- -- -- (3,495,232) -- (3,495,232) -- (3,495,232) Ventures - After Tax
Pengukuran Kembali Kewajiban Remeasurement of Employment
Imbalan Pasti - Setelah Pajak 29 -- -- -- -- (100,904) -- (100,904) (59,684) (160,588) Benefit Liab ilities - After Tax
SALDO PER 31 DESEMBER 2025 2,932,454,440 (231,269,166) (836,579,301) (306,833,020) (23,465,140) 81,011,806 1,615,319,619 1,272,603,050 2,887,922,669 BALANCE AS OF DECEMBER 31, 2025
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial
keuangan konsolidasian secara keseluruhan. statements.
:
D1/ March 27, 2026 4 Paraf:
PT BUMI RESOURCES TBK 2025 Annual Report
353
Page 354
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS CONSOLIDATED STATEMENTS
KONSOLIDASIAN OF CASH FLOWS
Untuk Tahun-tahun yang Berakhir For The Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
31 Desember/ 31 Desember/
Catatan/ December 31, December 31,
Notes 2025 2024
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES
Penerimaan dari Pelanggan 7, 31 1,435,153,419 1,341,662,808 Receipts from Customers
Penerimaan dari Penghasilan Bunga 1,902,485 2,617,159 Receipts from Interest Income
Pembayaran Bunga dan Beban Keuangan (20,084,797) (9,259,023) Payments of Interests and Finance Charges
Pembayaran Kepada Karyawan (53,815,240) (50,627,900) Payment to Employees
Pembayaran kepada Pemerintah (257,877,273) (304,657,097) Payment to Government
Pembayaran pajak (271,721,489) (272,714,962) Payments of Taxes
Pembayaran kepada Pemasok, Payment to Suppliers,
dan Lain-lain (774,931,362) (712,129,122) and Others
Kas Neto Dari (Digunakan untuk) Net Cash Flows Provided b y (Used In)
Aktivitas Operasi 58,625,743 (5,108,137) Operating Activities
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES
Penerimaan dari Dividen Tunai 36,417,000 648,454 Cash Received from Dividend
Pengembalian (Pembayaran) Jaminan Restorasi 7,372,256 (3,633,296) Returned (Payment) of Restoration Guarantee
Penerimaan dari Penjualan Aset Tetap 12 6,077 33,749 Proceeds from Sale of Fixed Assets
Pembayaran Biaya Eksplorasi Disb ursements for Exploration and
dan Pengembangan (1,691,172) (1,269,430) Development
Kenaikan Piutang Pihak Berelasi (2,817,014) (1,166,133) Increase in Due from Related Parties
Penempatan Uang Muka Investasi 10 (20,505,319) (19,162,657) Placement of Advance Investment
(Pembayaran) Pengembalian Uang Muka Pabrik, (Payment) Returned of Advances to Plant
Pemasok dan Kontraktor (25,090,833) 201,128 Supplier and Contractor
Pembayaran Biaya Proyek Pengembangan Payment of Business Development
Usaha (27,602,484) (2,729,535) Project Cost
Pembayaran atas Penambahan Payments for Addition of Mining
Properti Pertambangan (29,267,047) (4,905,341) Properties
Pembelian Aset Tetap 12 (41,206,278) (16,143,531) Acquisitions of Fixed Assets
Pembayaran atas Akuisisi Entitas Anak (63,173,647) -- Payments for Acquisition of Sub sidiary
Pinjaman Modal Kerja (90,488,438) -- Working Capital Loan
Pembayaran Deposit atas Reklamasi -- (367,641) Payment of Deposit Reclamation
Kas Neto Digunakan untuk Net Cash Flows Used In
Aktivitas Investasi (258,046,899) (48,494,233) Investing Activities
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES
Penerimaan dari Pinjaman 18, 25 342,821,626 68,029,225 Proceeds from Loans
Penerimaan dari Obligasi 108,966,416 -- Received from Bonds
Penarikan Kas di Bank Withdrawal of
yang Dibatasi Penggunaannya 6 88,283,847 14,160,163 Restricted Cash in Banks
Penerimaan (Pembayaran) Utang lain-lain 62,620,449 (28,000,000) Proceeds (Payments) of Other Payab le
Penerimaan dari Utang Pihak Berelasi 4,234,553 35,971,892 Proceeds from Due to Related Parties
Pembayaran utang sewa pembiayaan 15 (23,794,146) (20,968,222) Payments of finance lease payab les
Pembayaran atas Pinjaman 18, 25 (316,969,281) (39,463,583) Payments of Loans
Kas Neto Diperoleh dari Net Cash Flows Provided b y
Aktivitas Pendanaan 266,163,464 29,729,475 Financing Activities
KENAIKAN (PENURUNAN) NETO NET INCREASE (DECREASE)
KAS DAN SETARA KAS 66,742,308 (23,872,895) IN CASH AND CASH EQUIVALENT
DAMPAK PERUBAHAN KURS TERHADAP EFFECT OF FOREIGN EXCHANGE RATE ON
KAS DAN SETARA KAS (645,307) (439,105) CASH AND CASH EQUIVALENT
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENT
AWAL TAHUN 52,494,887 76,806,887 AT BEGINNING OF THE YEAR
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENT
AKHIR TAHUN 118,591,888 52,494,887 AT THE END OF THE YEAR
Informasi Tambahan Arus Kas Diungkapkan pada Catatan 43/
Supplemental Information is Disclosed in the Note 43
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian The accompanying notes to the consolidated financial statements
yang tidak terpisahkan dari laporan keuangan konsolidasian secara form an integral part of these consolidated financial statements.
keseluruhan.
D1/ March 27, 2026 5 Paraf:
354 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 355
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
1. UMUM 1. GENERAL
1.a. Pendirian Perusahaan dan Informasi Umum 1.a. The Company Establishment and General
Information
PT Bumi Resources Tbk (“Perusahaan”) PT Bumi Resources Tbk (the “Company”) was
didirikan di Republik Indonesia pada tanggal 26 established in the Republic of Indonesia on
Juni 1973 berdasarkan Akta Notaris June 26, 1973 based on Notarial Deeds
No. 130 dan No. 103 tanggal 28 November No. 130 and No. 103 dated November 28,
1973, keduanya dibuat di hadapan Djoko 1973, both made by Djoko Soepadmo, S.H.,
Soepadmo, S.H., Notaris di Surabaya dan Notary in Surabaya and approved by the
mendapat persetujuan dari Kementerian Ministry of Justice of the Republic of Indonesia
Kehakiman Republik Indonesia melalui Surat with Decision Letter No. Y.A.5/433/12 on
Keputusan No. Y.A.5/433/12 pada tanggal 12 December 12, 1973, and registered in the
Desember 1973 dan didaftarkan di Buku Registry Book of the District Court of Surabaya
Register Kepaniteraan Pengadilan Negeri No.1822/1973, No. 1823/1973, No. 1824/1973
Surabaya No. 1822/1973, No. 1823/1973, No. dated December 27, 1973, and published in
1824/1973 tanggal 27 Desember 1973, serta the State Gazette of the Republic of Indonesia
diumumkan dalam Berita Negara Republik No.1, Supplement No.7, dated January 2,
Indonesia No. 1, Tambahan No. 7, tanggal 2 1974. The Company commenced its
Januari 1974. Perusahaan memulai kegiatan commercial operations on December 17,
usaha secara komersial pada tanggal 1979.
17 Desember 1979.
Perubahan Anggaran Dasar Perusahaan The last amendment to the Articles of
terakhir adalah berdasarkan Akta Notaris Association was based on Notarial Deed
No. 5 tanggal 2 Juni 2025 yang dibuat di No. 5 dated June 2, 2025, drawn up before
hadapan Humberg Lie, S.H., S.E., M.Kn., Humberg Lie, S.H., S.E., M.Kn., Notary in
Notaris di Jakarta Utara, dimana pemegang North Jakarta, whereby the Company’s
saham Perusahaan setuju untuk mengubah shareholders agreed to amend Article 3 of the
pasal 3 Anggaran Dasar terkait Maksud dan Articles of Association regarding the Purpose
Tujuan serta Kegiatan Usaha Perseroan dalam and Objectives as well as the Business
rangka penyesuaian dengan Klasifikasi Baku Activities of the Company, to align with the
Lapangan Usaha Indonesia (KBLI) Tahun 2020 2020 Indonesian Standard Classification of
serta pernyataan kembali seluruh ketentuan Business Fields (KBLI), along with the
dalam Anggaran Dasar Perseroan yang telah restatement of all provisions in the Articles of
mendapat persetujuan dari Kementerian Association which has been approved by the
Hukum Republik Indonesia pada tanggal Ministry of Law of the Republic of Indonesia
13 Juni 2025 berdasarkan Keputusan No. AHU- on June 13, 2025, based on Decree No.
0038598.AH.01.02. AHU-0038598.AH.01.02.
Sesuai dengan Pasal 3 Anggaran Dasar In accordance with Article 3 of the Company's
Perusahaan bergerak dalam bidang Articles of Association, the purpose and
perdagangan besar, aktivitas kantor pusat, dan objectives of the Company are to conduct
konsultasi manajemen, dan aktivitas business in the conducting trading, head
perusahaan holding, serta melalui anak office, management consulting activities and
perusahaannya pertambangan Batubara dan a holding company activity, and mining for
Mineral. Saat ini, kegiatan usaha yang telah coal and mineral through its subsidiaries.
dijalankan oleh Perusahaan adalah aktivitas Currently, the business activities which the
kantor, konsultasi manajemen dan aktivitas Company has conducted are head office,
holding. management consulting activities, holding
company activities.
PaD1/ March 27, 2026 6 :
PT BUMI RESOURCES TBK 2025 Annual Report 355
Page 356
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Adapun entitas Induk langsung Perusahaan The Company’s parent entity is PT Bakrie
adalah PT Bakrie Capital Indonesia, Capital Indonesia. The Ultimate Parent of the
sedangkan Entitas Induk terakhir Perusahaan Company is Bakrie Group and joint control
adalah Kelompok Usaha Bakrie dan with Salim Group.
pengendalian bersama dengan Kelompok
Usaha Salim.
Kantor pusat Perusahaan beralamat di Lantai The Company’s head office is located at 12th
12, Gedung Bakrie Tower, Rasuna Floor, Bakrie Tower Building, Rasuna
Epicentrum, Jalan H.R. Rasuna Said, Jakarta Epicentrum, Jalan H.R. Rasuna Said, Jakarta
Selatan 12940. Selatan 12940.
1.b. Aksi Korporasi yang Mempengaruhi Efek 1.b. Corporate Actions that Affected the
yang Diterbitkan Issued Shares
I. Penerbitan Saham I. Shares Issuance
Sifat Aksi Korporasi Jumlah Saham/ Tanggal Efektif/ Nature of Corporate
Number of Shares Effective Date Actions
Initial Pub lic Offering on
Penawaran Umum Perdana the Indonesia Stock
di Bursa Efek Indonesia Exchange (formerly
(dahulu Bursa Efek 18 Juli 1990/ Jakarta and Surab aya
Jakarta dan Surabaya) 10,000,000 July 18, 1990 Stock Exchanges)
Penawaran Umum Terbatas I
dengan Hak Memesan Efek 22 Februari 1993/ Rights Issue I with
Terlebih Dahulu 10,000,000 Feb ruary 22, 1993 Preemptive Rights
Penawaran Umum Terbatas II
dengan Hak Memesan Efek 4 November 1997/ Rights Issue II with
Terlebih Dahulu 594,000,000 Novemb er 4, 1997 Preemptive Rights
Penawaran Umum Terbatas III
dengan Hak Memesan Efek 18 Februari 2000/ Rights Issue III with
Terlebih Dahulu 18,612,000,000 Feb ruary 18, 2000 Preemptive Rights
Penambahan Modal Tanpa
Hak Memesan Efek 30 September 2010/ Additional Capital through
Terlebih Dahulu 1,369,400,000 Septemb er 30, 2010 Non-preemptive Rights
Penawaran Umum Terbatas IV
dengan Hak Memesan Efek 30 Juni 2014/ Rights Issue IV with
Terlebih Dahulu 15,853,620,427 June 30, 2014 Preemptive Rights
Penawaran Umum Terbatas V
dengan Hak Memesan Efek 22 Juni 2017/ Rights Issue V with
Terlebih Dahulu 28,749,536,197 June 22, 2017 Preemptive Rights
Penambahan Modal Tanpa
Hak Memesan Efek 200,000,000,000 18 Oktober 2022/ Additional Capital through
Terlebih Dahulu Octob er 18, 2022 Non-preemptive Rights
PaD1/ March 27, 2026 7 :
356 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 357
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
II. Obligasi Wajib Konversi III. II. Mandatory Convertible Bond
III.
Sifat Aksi Korporasi Jumlah Saham/ Tanggal Efektif/ Nature of Corporate
Number of Shares Effective Date Actions
Obligas i Wajib Konvers i 99,370,864 2018 Mandatory Convertib le Bonds
Obligas i Wajib Konvers i 1,014,800 2019 Mandatory Convertib le Bonds
Obligas i Wajib Konvers i 2,751,763,267 2020 Mandatory Convertib le Bonds
Obligas i Wajib Konvers i 6,046,040,452 2021 Mandatory Convertib le Bonds
Obligas i Wajib Konvers i 97,045,930,788 2022 Mandatory Convertib le Bonds
Obligas i Wajib Konvers i 28,229 2023 Mandatory Convertib le Bonds
Obligas i Wajib Konvers i 14,687,044 2024 Mandatory Convertib le Bonds
1.c. Entitas Anak, Ventura Bersama dan Entitas 1.c. Subsidiaries, Joint Ventures and
Asosiasi Associates
Perusahaan mempunyai kepemilikan saham The Company has direct and indirect share
secara langsung maupun tidak langsung pada ownerships in the following Subsidiaries,
Entitas Anak, Ventura Bersama dan Entitas Joint Ventures and Associates as follows:
Asosiasi berikut ini:
Persentase Kepemilikan/ Total Aset sebelum Eliminasi/
Nama Entitas/ Tempat Kedudukan/ Jenis Tahun Awal Ownership Percentage Total Assets before Eliminations
Name of Entity Domicile Usaha Utama/ Beroperasi/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
Main Business Year of December 31, December 31, December 31, December 31,
Starting 2025 2024 2025 2024
Operation (%) (%) USD USD
Entitas Anak/ Subsidiaries
Forerunner International Pte. Ltd. *) Singapura/ Entitas Bertujuan -- -- 100.00 -- --
(Forerunner) Singapore Khusus/ Special
(langsung/direct ) Purpose Entity
Sangatta Holdings Limited *) Republik Seychelles/ Entitas Bertujuan -- 100.00 99.99 181,162,400 181,162,400
(SHL) Repub lic of Seychelles Khusus/ Special
(langsung/direct ) Purpose Entity
Kalimantan Coal Limited (KCL) *) Mauritius Entitas Bertujuan -- 100.00 99.99 155,500,001 155,500,001
(langsung/direct) Khusus/ Special
Purpose Entity
PT Sitrade Coal (Sitrade) Indonesia Entitas Bertujuan --
(langsung/direct) Khusus/ Special 99.98 99.98 85,792,500 123,432,200
(melalui/through Lumb ung ) Purpose Entity 0.02 0.02
PT Lumbung Capital (Lumbung) Indonesia Jasa/ Service
(langsung/direct) -- 99.99 99.99 1,829,877 2,166,906
(melalui/through CPS ) 0.01 0.01
PT Bumi Resources Minerals Indonesia Perusahaan Induk/ 2003 20.09 20.09 1,310,548,105 1,154,868,810
Tbk (BRMS) Holding Company
(langsung/direct)
PT Citra Prima Sejati (CPS) Indonesia Jasa/ Service
(langsung/direct) -- 99.99 99.99 61,058 296,002
(melalui/through Sitrade) 0.01 0.01
PT Bumi Resources Investment Indonesia Jasa/ Service
(BRI)
(langsung/direct ) -- 99.99 99.99 554,723,153 617,487,935
(melalui/through CPS) 0.01 0.01
PT Green Resources (GR) Indonesia Entitas Bertujuan
(melalui/through BRI) Khusus/ Special -- 99.98 99.98 245,818,509 364,968,047
(melalui/through CPS ) Purpose Entity 0.02 0.02
PT Maha Reka Arti (MRA) Indonesia Jasa/ Service
(melalui/through Sitrade) -- 99.95 99.95 -- 8,908,002
(melalui/through BRI) 0.05 0.05
Calipso Investment Pte. Ltd. Singapura/ Entitas Bertujuan
(Calipso) Singapore Khusus/ Special
(langsung/direct ) Purpose Entity -- 0.01 0.01 117,740,526 117,752,982
(melalui/through BRMS) 20.09 20.09
International Minerals Company Amerika Serikat/ Entitas Bertujuan
LLC (IMC) United States of Khusus/ Special -- 20.09 20.09 314,849,328 310,736,448
(melalui/through BRMS) America Purpose Entity
Lemington Investments Pte. Ltd. Singapura/ Entitas Bertujuan
(Lemington) Singapore Khusus/ Special
(langsung/direct ) Purpose Entity -- 0.01 0.01 1 1
(melalui/through BRMS) 20.09 20.09
PT Gorontalo Minerals (GM) Indonesia Pertambangan
(melalui/through IMC) Emas/ Gold Mining -- 16.08 16.08 314,849,328 310,736,448
PT Citra Palu Minerals (CPM) Indonesia Pertambangan
(langsung/direct ) Emas/ Gold Mining 2020 3.01 3.01 362,918,729 289,259,218
(melalui/through BRMS) 19.48 19.48
Herald Resources Pty. Ltd. Australia Pertambangan
(Herald) Batubara Seam -- 20.09 20.09 116,967,128 116,956,272
(melalui/through Calipso) Gas/ Coal Seam
Gas Mining
PT Sarkea Prima Minerals Indonesia Jasa Pertambangan/
(melalui/through Calipso) Mining Service -- 16.07 16.07 385,018 386,710
(melalui/through BRMS) 4.02 4.02
PaD1/ March 27, 2026 8 :
PT BUMI RESOURCES TBK 2025 Annual Report 357
Page 358
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Persentase Kepemilikan/ Total Aset sebelum Eliminasi/
Nama Entitas/ Tempat Kedudukan/ Jenis Tahun Awal Ownership Percentage Total Assets before Eliminations
Name of Entity Domicile Usaha Utama/ Beroperasi/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
Main Business Year of December 31, December 31, December 31, December 31,
Starting 2025 2024 2025 2024
Operation (%) (%) USD USD
PT Multi Capital (MC) Indonesia Perdagangan/
(melalui/through BRMS) Trading -- 20.07 20.07 56,972,843 56,972,845
(melalui/through GR) 0.09 0.09
PT Bumi Sumberdaya Semesta Indonesia Perdagangan/
(BSS) (d/h / formerly PT Multi Trading
Daerah Bersaing BRM)
(melalui/through -- 19.70 19.70 651,518,424 650,331,402
(melalui/through MC) 0.40 0.40
PT Andalan Anugerah Sekarbumi Indonesia Entitas Bertujuan
(AAS) Khusus/ Special -- 11.99 11.99 131,741,884 130,977,625
(melalui/through BSS) Purpose Entity
PT Linge Mineral Resources (LMR) Indonesia Pertambangan/
(melalui/through AAS) Mining -- 19.63 19.63 130,727,692 129,963,495
Pendopo Coal Ltd. (PCL) Republik Seychelles/ Entitas Bertujuan
(melalui/through BRI) Repub lic of Seychelles Khusus/ Special -- 89.00 89.00 6,053,865 6,678,503
Purpose Entity
PT Alphard Resources Indonesia Entitas Bertujuan
International (ARI) Khusus/ Special
(melalui/through PCL) Purpose Entity -- 89.00 88.99 6,041,683 6,678,503
PT Indah Alam Raya (IAR) Indonesia Entitas Bertujuan
(melalui/through ARI) Khusus/ Special -- 84.48 84.48 5,712,207 6,339,902
Purpose Entity
PT Pendopo Energi Batubara Indonesia Pertambangan
(PEB) Batubara/ Coal
(melalui/through IAR) Mining 2009 84.48 84.48 5,812,796 6,070,677
Gain & Win Pte. Ltd. (Gain) Singapura/ Entitas Bertujuan -- 20.09 20.09 116,967,128 116,956,272
(melalui/through Herald) Singapore Khusus/ Special
Purpose Entity
PT Buana Minera Harvest Indonesia Pertambangan
(BMH) Batubara/ Coal --
(melalui/through CPS) Mining 99.96 99.96 -- --
(melalui/through Lumb ung ) 0.04 0.04
PT MBH Mining Resource (MBH Indonesia Pertambangan
Mining) Batubara/ Coal --
(melalui/through CPS) Mining 99.93 99.93 -- --
(melalui/through Lumb ung ) 0.07 0.07
PT Mitra Bisnis Harvest (MBH) Indonesia Pertambangan --
(melalui/through CPS) Batubara/ Coal 99.69 99.69 -- --
(melalui/through Lumb ung ) Mining 0.31 0.31
PT MBH Minera Resources Indonesia Pertambangan
(MBH Minera) Batubara/ Coal --
(melalui/through Lumbung) Mining 99.97 99.97 1,700,489 1,706,149
(melalui/through CPS) 0.03 0.03
PT Citra Jaya Nurcahya (CJN) Indonesia Pertambangan --
(melalui/through Lumbung) Batubara/ Coal 99.95 99.95 -- --
(melalui/through CPS) Mining 0.05 0.05
PT Bintan Mineral Resource (BMR) Indonesia Pertambangan --
(melalui/through Lumbung) Batubara/ Coal 99.96 99.96 -- --
(melalui/through CPS) Mining 0.04 0.04
PT Arutmin Indonesia (Arutmin) Indonesia Pertambangan
(langsung/direct ) Batubara/ Coal 1989 70.00 70.00 898,691,651 1,321,411,546
(melalui/through GR) Mining 20.00 20.00
PT Bumi Serasan Metal Indonesia Industri Pengolahan --
(langsung/direct ) Logam/ 99.96 99.99 6,843,481 6,851,074
(melalui/through BRI) Metal Processing 0.04 0.01
Industry
Prime Capital Investment (Cayman) Kepulauan Cayman/ Entitas Bertujuan --
Limited (PCIC) Cayman Islands Khusus/ Special 100.00 100.00 426,560,631 423,041,619
(langsung/direct ) Purpose Entity
PT Bumi Etam Chemical (BEC) Indonesia Industri Kimia/ --
(melalui/through AI) Chemical Industry 45.00 45.00 5,829,671 6,531,402
(melalui/through KPC) 25.50 25.50
Global Instrument (Jersey) Limited Kepulauan Jersey/ Entitas Bertujuan --
(Global) (langsung/direct) Jersey Islands Khusus/ Special
Purpose Entity 100.00 100.00 100 100
PT Prima Batubara Trading (PBT) *) Indonesia Perdagangan Besar/ --
(langsung/direct ) General Trading 99.96 99.96 160,720 160,720
(melalui/through BRI) 0.04 0.04
Bumi Resources Australia Pty Ltd *) Australia Entitas Bertujuan
(langsung/direct ) Khusus/ Special -- 100.00 -- -- --
Purpose Entity
Batubara Trading FZE *) UEA/ UAE Perdagangan Besar/
(melalui/through BRI) General Trading -- 100.00 -- -- --
Wolfram Limited *) Australia Pertambangan Emas/
(langsung/direct ) Gold Mining -- 100.00 -- 24,335,094 --
Jubilee Metals Limited (JML) *) Australia Pertambangan Emas/
(langsung/direct ) Gold Mining -- 64.98 -- 43,376,041 --
Clara Resources Pty Ltd Australia Pertambangan Emas/
(melalui/through Jubilee) Gold Mining -- 100.00 -- 125,002 --
Neptune Resources Ltd Australia Pertambangan Emas/
(melalui/through Jubilee) Gold Mining -- 100.00 -- 1 --
PaD1/ March 27, 2026 9 :
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Page 359
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Persentase Kepemilikan/ Total Aset sebelum Eliminasi/
Nama Entitas/ Tempat Kedudukan/ Jenis Tahun Awal Ownership Percentage Total Assets before Eliminations
Name of Entity Domicile Usaha Utama/ Beroperasi/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
Main Business Year of December 31, December 31, December 31, December 31,
Starting 2025 2024 2025 2024
Operation (%) (%) USD USD
Ventura bersama/ Joint ventures
PT Kaltim Prima Coal (KPC) Indonesia Pertambangan
(langsung/direct) Batubara/ Coal 1992 25.00 25.00 1,887,242,109 2,448,081,836
(melalui/through Sitrade) Mining 25.99 25.99
IndoCoal Resources (Cayman) Kepulauan Cayman/ Distributor
Limited (ICRL) Cayman Islands Batubara/ Coal
(melalui/through Prime Capital Distrib utor
Investment (Cayman) Ltd) 2005 70.00 70.00 136,348,897 132,698,783
PT IndoCoal Kalsel Resources Indonesia Entitas Bertujuan
(IndoCoal Kalsel) Khusus/ Special -- 70.00 70.00 96 125
(langsung/direct ) Purpose Entity
PT IndoCoal Kaltim Resources Indonesia Entitas Bertujuan
(IndoCoal Kaltim) Khusus/ Special -- -- -- -- --
(langsung/direct ) Purpose Entity
Kaltim Investment Resources Indonesia Entitas Bertujuan
(Cayman) Limited (KIRL) Khusus/ Special
(melalui/through Prime Capital
Investment (Cayman) Ltd) -- 70.00 70.00 1,915,463 63,546,596
PT Dairi Prima Mineral (DPM) Indonesia Pertambangan
(melalui/through BRMS) Timah dan Seng/ -- 9.84 9.84 214,759,556 250,312,779
Lead and Zinc
SGQ Singapore Project Holding Pte Singapore Entitas Bertujuan -- 15.32 15.32 19,490,039 19,556,674
(melalui/through BSS) Khusus/ Special
Purpose Entity
Entitas asosiasi/ Associates
PT Visi Multi Artha Indonesia Pertambangan Gas -- 30.00 30.00 5,726,611 5,726,611
(langsung/direct ) Metana Batubara/
Coal Bed Methane
Mining
PT Artha Widya Persada Indonesia Pertambangan Gas -- 30.00 30.00 5,411,221 5,411,221
(langsung/direct ) Metana Batubara/
Coal Bed Methane
Mining
Zurich Assets International Ltd. Republik Seychelles/ Entitas Bertujuan --
(langsung/direct ) Repub lic of Seychelles Khusus/ Special 46.94 46.94 113,236,631 58,964,169
(melalui/through BRI) Purpose Entity 33.06 33.06
PT Darma Henwa Tbk (DEWA) *) Indonesia Kontraktor 1993
(melalui/through Zurich) Pertambangan/ 4.94 9.20 550,158,070 550,158,070
(melalui/through Goldwave Mining Contractor 7.50 13.97
Capital Ltd.)
PT Suma Heksa Sinergi Indonesia Pertambangan Emas/ -- 13.83 13.83 23,532,799 22,817,184
(melalui/through SGQ) Gold Mining
*) Lihat Catatan 4/ See Note 4
Laporan keuangan konsolidasian terdiri dari The accompanying consolidated financial
laporan keuangan Perusahaan dan entitas statements comprise the financial
anaknya (secara kolektif disebut sebagai Grup). statements of the Company and its
subsidiaries (collectively referred to as the
Group).
1.d. Dewan Komisaris, Direksi, Komite Audit dan 1.d. Board of Commissioners, Directors,
Karyawan Audit Committee and Employees
Susunan Dewan Komisaris dan Direksi The composition of the Company’s Boards
Perusahaan pada tanggal 31 Desember 2025 of Commissioners and Directors as of
dan 2024 adalah sebagai berikut: December 31, 2025 and 2024, were as
follows:
PaD1/ March 27, 2026 10 :
PT BUMI RESOURCES TBK 2025 Annual Report 359
Page 360
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Komisaris: Commissioners:
Presiden Komisaris/ President Commissioner/
Komisaris Independen H. Sharif Cicip Sutardjo H. Sharif Cicip Sutardjo Independent Commissioner
Komisaris Independen Drs. Kanaka Puradiredja Drs. Kanaka Puradiredja Independent Commissioner
Komisaris Independen Drs. Anton Setianto Soedarsono Drs. Anton Setianto Soedarsono Independent Commissioner
Komisaris Independen Y.A. Didik Cahyanto Y.A. Didik Cahyanto Independent Commissioner
Komisaris Independen Anggawira Anggawira Independent Commissioner
Komisaris Adhika Andrayudha Bakrie Adhika Andrayudha Bakrie Commissioner
Komisaris Thomas Myer Kearney Thomas Myer Kearney Commissioner
Komisaris -- Jinping Ma Commissioner
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Direksi: Directors:
Presiden Direktur Adika Nuraga Bakrie Adika Nuraga Bakrie President Director
Wakil Presiden Direktur Agoes Projosasmito Agoes Projosasmito Vice President Director
Direktur Nalinkant Amratlal Rathod Nalinkant Amratlal Rathod Director
Direktur Adrian Wicaksono Adrian Wicaksono Director
Direktur Phiong Phillipus Darma Phiong Phillipus Darma Director
Direktur Eddy Sanusi Eddy Sanusi Director
Direktur Andrew Christopher Beckham Andrew Christopher Beckham Director
Direktur R.A. Sri Dharmayanti R.A. Sri Dharmayanti Director
Direktur Maringan M. Ido Hotna Hutabarat Maringan M. Ido Hotna Hutabarat Director
Direktur Rio Supin Rio Supin Director
Direktur Himawan Setiadi Himawan Setiadi Director
Direktur Christopher Fong Ashok Mitra Director
Direktur -- Yingbin Ian He Director
Direktur Independen -- Dileep Srivastava Independent Director
Anggota Komite Audit Perusahaan pada tanggal The members of the Company’s Audit
31 Desember 2025 dan 2024 adalah sebagai Committee as of December 31, 2025 and
berikut: 2024, were as follows:
31 Desember/December 31, 2025
dan/and 2024
Ketua Komite Audit Drs. Kanaka Puradiredja Head of Audit Committee
Anggota Drs. Anton Setianto Soedarsono Memb er
Anggota Indra Safitri Memb er
Personil manajemen kunci Grup meliputi Key management personnel of the Group
anggota Dewan Komisaris dan Direksi. include the members of Commissioners
and Directors.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the
karyawan Grup sebanyak 1.479 dan 1.404 Group had 1,479 and 1,404 employees
karyawan (tidak diaudit). (unaudited).
1.e. Area Eksplorasi dan Eksploitasi 1.e. Exploration and Exploitation Area
Area Eksplorasi dan Pengembangan Exploration and Development Area
Area Eksplorasi adalah lokasi penambangan Exploration Area is a Group mining location
Grup yang telah memperoleh Izin Usaha that has obtained a Mining Business Permit
Penambangan tetapi dalam proses but is still in the process of obtaining proven
mendapatkan cadangan terbukti. Berikut ini reserves. The following is a breakdown of
adalah rincian area penambangan yang dimiliki the mining areas owned by the Group and
oleh Grup dan persentase kepemilikannya their respective ownership percentages:
masing-masing:
PaD1/ March 27, 2026 11 :
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Nama Lokasi/ Nama Pemilik Tanggal Perolehan Tanggal Persentase Biaya Eksplorasi
Location Izin Lokasi/ Izin Jatuh Tempo/ Kepemilikan Neto yang Telah
Owner of Eksplorasi/ Due Date atas Lokasi/ Dibukukan
Concession Date of Percentage of sampai dengan
License Ownership in Tanggal Pelaporan/
the Area of Net Exploration
Interest Costs that Has
Been
Recognized as of
Ogan Komering Ulu Selatan PT MBH Minera Resources 20 Juli 2011/ 20 Juli 2026/ 100% 81,991,415
July 20, 2011 July 20, 2026
Linge, Aceh PT Linge Mineral Resources 2 Mei 2017/ 6 April 2026/ 61% 132,104,387
May 2, 2017 April 6 , 2026
Kerta, Banten PT Suma Heksa Sinergi 19 November 2019/ 18 November 2039/ 100% 25,178,397
Novemb er 19, 2019 Novemb er 18, 2039
Area Eksploitasi/Produksi Exploitation Area/Production
Area Eksploitasi adalah lokasi penambangan Exploitation Area is a Group mining location
Grup yang telah memperoleh Izin Usaha that has obtained a Mining Business Permit,
Penambangan dan yang sudah mendapatkan and which has obtained a statement of proven
pernyataan cadangan terbukti dan siap untuk reserves and ready for exploitation. The
ditambang. Berikut ini adalah rincian area following is a breakdown of the mining areas
penambangan yang dimiliki oleh Grup dan and the ownership percentages owned by the
persentase kepemilikannya masing-masing: Group:
Nama Lokasi/ Nama Pemilik Tanggal Tanggal Persentase Total Total Produksi Sisa
Location Izin Lokasi/ Perolehan Izin Jatuh Tempo/ Kepemilikan/ Cadangan (dalam jutaan ton)/ Cadangan
Owner of Eksplorasi/ End Date Percentage of Terbukti Total Production Terbukti
Concession Date of Ownership (P1)* (in million tonnes) (dalam
Concession (dalam Tahun Akumulasi jutaan ton)/
jutaan ton)/ Berjalan/ Total Balance of
Proven Current Year Produksi/ Proven
Reserve Accumulated Reserve
(P1)* Total (in million
(in million Production tonnes)
tonnes)
Senakin PT Arutmin 2 November 1990/ 1 November 2030/ 90.00% 122.40 0.39 116.32 6.08
Indonesia Novemb er 2, 1990 Novemb er 1, 2030
Satui PT Arutmin 2 November 1990/ 1 November 2030/ 90.00% 135.94 1.59 112.84 23.10
Indonesia Novemb er 2, 1990 Novemb er 1, 2030
Mulia/Asam PT Arutmin 2 November 1990/ 1 November 2030/ 90.00% 347.79 6.41 271.37 76.42
Asam Indonesia Novemb er 2, 1990 Novemb er 1, 2030
Batulicin PT Arutmin 2 November 1990/ 1 November 2030/ 90.00% 24.26 -- 24.26 --
Indonesia Novemb er 2, 1990 Novemb er 1, 2030
Sarongga PT Arutmin 2 November 1990/ 1 November 2030/ 90.00% 209.23 1.90 62.81 146.42
Indonesia Novemb er 2, 1990 Novemb er 1, 2030
PT MBH 20 Juli 2011/ 20 Juli 2026/ 100.00% 62.11 -- -- 62.11
Ogan Komering Minera July 20, 2011 July 20, 2026
Ulu Selatan Resources
Muara Enim PT Pendopo 5 Mei 2009/ 4 Mei 2039/ 100.00% 1,433.00 -- 0.42 1,432.58
Energi May 5, 2009 May 4, 2039
Batubara
PT Citra Palu 14 November 2017/ 30 Desember 2050/ 22.49% 34.00 -- -- 34.00
Poboya Minerals Novemb er 14, 2017 Decemb er 30, 2050
PT Gorontalo 27 Februari 2019/ 31 Desember 2052/ 16.08% 105.40 -- -- 105.40
Gorontalo Minerals Feb ruary 27, 2019 Decemb er 31, 2052
PT Dairi Prima 8 Desember 2017/ 29 Desember 2047/ 9.00% 11.10 -- -- 11.10
Dairi Minerals Decemb er 8, 2017 Decemb er 29, 2047
Queensland Wolfram 30 November 2011/ 30 Desember 2036/ 100.00% 10.50 -- -- 10.50
Limited Novemb er 30, 2011 Decemb er 30, 2036
Queensland Jubilee Metals 3 Agustus1988/ 30 Agustus 2030/ 64.98% 1.30 -- -- 1.30
Limited August 3, 1988 August 30, 2030
PaD1/ March 27, 2026 12 :
PT BUMI RESOURCES TBK 2025 Annual Report 361
Page 362
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL INFORMATION
2.a. Kepatuhan Terhadap Standar Akuntansi 2.a. Compliance with the Financial Accounting
Keuangan (SAK) Standards (FAS)
Laporan keuangan konsolidasian telah The consolidated financial statements were
disusun dan disajikan sesuai dengan Standar prepared and presented in accordance with
Akuntansi Keuangan Indonesia yang meliputi Indonesian Financial Accounting Standards
Pernyataan Standar Akuntansi Keuangan which include the Statement of Financial
(PSAK) dan Interpretasi Standar Akuntansi Accounting Standards (PSAK) and Interpretation
Keuangan (ISAK) yang diterbitkan oleh of Financial Accounting Standards (ISAK) issued
Dewan Standar Akuntansi Keuangan Ikatan by the Financial Accounting Standard Board
Akuntan Indonesia (DSAK IAI), serta Indonesian Institute of Accountant (DSAK IAI),
peraturan Pasar Modal yang berlaku, and regulations in the Capital Market, to the
sepanjang tidak bertentangan dengan suatu extent these do not conflict with a PSAK or ISAK.
PSAK atau ISAK.
2.b. Dasar Pengukuran dan Penyusunan 2.b. Basis of Measurement and Preparation of
Laporan keuangan Konsolidasian Consolidated Financial Statements
Laporan keuangan konsolidasian disusun The consolidated financial statements have
dan disajikan berdasarkan asumsi been prepared and presented based on going
kelangsungan usaha serta atas dasar akrual, concern assumption and accrual basis of
kecuali laporan arus kas konsolidasian. accounting, except for the consolidated
statements of cash flows.
Dasar pengukuran dalam penyusunan Basis of measurement in preparation of these
Laporan keuangan konsolidasian ini adalah consolidated financial statements is the
konsep biaya perolehan, kecuali beberapa historical cost concept, except for certain
akun tertentu yang diukur dengan cara lain accounts which have been prepared based on
sebagaimana yang dijelaskan dalam other measurements as described in their
kebijakan akuntansi pada masing-masing respective policies.
akun yang bersangkutan.
Biaya perolehan pada umumnya dihitung Historical cost is generally based on the fair
berdasarkan nilai wajar imbalan yang value of the consideration given in exchange for
diserahkan untuk memperoleh aset tersebut. assets.
Laporan arus kas konsolidasian disajikan The consolidated statements of cash flows are
dengan metode langsung (direct method) prepared using the direct method by classifying
dengan mengelompokkan arus kas kedalam cash flows into operating, investing and
aktivitas operasi, investasi dan pendanaan. financing activities.
Penyusunan laporan keuangan konsolidasian The preparation of consolidated financial
sesuai dengan Standar Akuntansi Keuangan statements in accordance with the Indonesian
di Indonesia memerlukan penggunaan Financial Accounting Standards requires the
estimasi dan asumsi akuntansi penting use of certain critical accounting estimates and
tertentu. Penyusunan laporan keuangan assumptions. It also requires management to
konsolidasian juga mengharuskan exercise judgment in the process of applying
manajemen untuk membuat pertimbangan the Group’s accounting policies. Those areas
dalam proses penerapan kebijakan akuntansi involving a higher degree of judgement or
Grup. Area-area yang memerlukan tingkat complexity, or where assumptions and
pertimbangan yang lebih tinggi atau estimates are significant to the consolidated
kompleks, atau area di mana asumsi dan financial statements are disclosed in Note 3.
estimasi yang berdampak signifikan terhadap
laporan keuangan konsolidasian
diungkapkan dalam Catatan 3.
PaD1/ March 27, 2026 13 :
362 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 363
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
2.c. Pernyataan dan amendemen Standar Baru 2.c. New Standard and Interpretation of
Standards
Standar baru dan amendemen atas standar New standards and amendments to standards
yang berlaku efektif untuk periode yang which are effective for periods beginning on or
dimulai pada atau setelah 1 Januari 2025, after January 1, 2025, with early adoption is
dengan penerapan dini diperkenankan yaitu: permitted, are as follows:
• PSAK 117: Kontrak Asuransi; • PSAK 117: Insurance Contract;
• Amendemen PSAK 117: Kontrak • Amendments PSAK 117: Insurance
Asuransi: Penerapan Awal PSAK 117 Contract: Initial Application of PSAK 117 and
dan PSAK 109 Informasi Komparatif; dan PSAK 109 – Compare Information; and
• Amendemen PSAK 221: Pengaruh • Amendment PSAK 221 – The Effect of
Perubahan Kurs Valuta Asing: Changes in Foreign Exchange Rates: Lack
Kekurangan Ketertukaran. of Exchange ability.
Beberapa PSAK juga diamendemen yang Several PSAKs were also amended which were
merupakan amendemen konsekuensial consequential amendments due to the
karena berlakunya PSAK 117: Kontrak enactment of PSAK 117: Insurance Contracts,
Asuransi, yaitu: as follows:
• PSAK 103: Kombinasi Bisnis • PSAK 103: Business Combinations
• PSAK 105: Aset Tidak Lancar yang • PSAK 105: Non-Current Assets Held for Sale
Dikuasai untuk Dijual dan Operasi yang and Discontinued Operations
Dihentikan
• PSAK107: Instrumen Keuangan: • PSAK 107: Financial Instruments:
Pengungkapan Disclosures
• PSAK109: Instrumen Keuangan • PSAK 109: Financial Instruments
• PSAK 115: Pendapatan dari Kontrak • PSAK 115: Income from Contracts with
dengan Pelanggan Customers
• PSAK 201: Penyajian Laporan Keuangan • PSAK 201: Presentation of Financial
Statements
• PSAK 207: Laporan Arus Kas • PSAK 207: Statement of Cash Flows
• PSAK 216: Aset Tetap • PSAK 216: Fixed Assets
• PSAK 219: Imbalan Kerja • PSAK 219: Employee Benefits
• PSAK 228: Investasi pada Entitas • PSAK 228: Investment in Associated Entities
Asosiasi dan Ventura Bersama and Joint Ventures
• PSAK 232: Instrumen Keuangan • PSAK 232: Financial Instruments:
Penyajian Presentation.
• PSAK 236: Penurunan Nilai Aset • PSAK 236 Impairment of Asset
• PSAK 237: Provisi, Liabilitas Kontijensi • PSAK 237: Provisions, Contingent Liabilities
dan Aset Kontijensi and Contingent Assets
• PSAK 238: Aset Takberwujud • PSAK 238: Intangible Assets
• PSAK 240: Properti Investasi • PSAK 240: Investment Property
Implementasi amendemen standar tersebut The implementation of the above amendment to
tidak memiliki dampak yang material terhadap standards had no material on the amounts
jumlah yang dilaporkan di tahun berjalan atau reported for the current year or prior financial
tahun sebelumnya. year.
PaD1/ March 27, 2026 14 :
PT BUMI RESOURCES TBK 2025 Annual Report 363
Page 364
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
2.d. Prinsip-prinsip Konsolidasi 2.d. Principles of Consolidation
Laporan keuangan konsolidasian The consolidated financial statements
mencakup laporan keuangan Perusahaan incorporate the financial statements of the
dan entitas-entitas anaknya seperti Company and its subsidiaries as described in
disebutkan pada Catatan 1.c. Note 1.c.
Entitas anak adalah entitas yang A subsidiary is an entity controlled by the Group,
dikendalikan oleh Grup dimana Grup the Group is exposed, or has rights, to variable
memiliki pengaruh atau memiliki hak atas returns from its involvement with the entity and
hasil dari keterlibatannya dengan entitas itu has the ability to affect those returns through its
dan memiliki kemampuan untuk current ability to direct the entity’s relevant
memengaruhi hasil tersebut melalui activities.
kemampuannya dalam mengarahkan
aktivitas dari entitas yang bersangkutan.
Keberadaan dan dampak dari hak suara The existence and effect of substantive potential
potensial yang dimiliki oleh Grup yang voting rights that the Group has the practical
menyebabkan Grup memiliki kemampuan ability to exercise (i.e substantive rights) are
untuk mengendalikan entitas lain, considered when assessing whether the Group
dipertimbangkan, dalam menentukan controls another entity.
apakah Grup mempunyai pengendalian
terhadap entitas itu.
Laporan keuangan Grup mencakup hasil The Group’s financial statements incorporate the
usaha, arus kas, aset dan liabilitas dari Grup results, cash flow, assets and liabilities of the
dan seluruh entitas anak yang, secara Group and all of its directly and indirectly
langsung dan tidak langsung, dikendalikan controlled subsidiaries. Subsidiaries are
oleh Perusahaan. Entitas anak Consolidated from the effective date of
dikonsolidasikan sejak tanggal efektif acquisition, which is the date on which the Group
akuisisi, yaitu tanggal dimana Grup secara effectively obtains control of the acquired
efektif memperoleh pengendalian atas business, until that control ceases.
bisnis yang diakuisisi, sampai berakhirnya
pengendalian.
Entitas induk menyusun laporan keuangan A parent prepares consolidated financial
konsolidasian dengan menggunakan statements using uniform accounting policies for
kebijakan akuntansi yang sama untuk like transactions and other events in similar
transaksi dan peristiwa lainnya yang dalam circumstances. All intragroup transactions,
keadaan serupa. Seluruh transaksi, saldo, balances, income, expenses and cash flows
penghasilan, beban, dan arus kas antar relating to transactions between entities of the
entitas di dalam Grup seluruhnya Group are eliminated in full.
dieliminasi.
Perubahan dalam bagian kepemilikan Changes in the parent’s ownership interest in a
entitas induk pada entitas anak yang tidak subsidiary that do not result in loss of control are
mengakibatkan hilangnya pengendalian equity transactions (i.e. transactions with owners
adalah transaksi ekuitas (yaitu transaksi in their capacity as owners). When the proportion
antar pemilik dalam kapasitas mereka of equity held by non-controlling interest
sebagai pemilik). Ketika proporsi ekuitas changed, the Group adjusted the carrying
yang dimiliki oleh kepentingan amounts of the controlling interest and non-
nonpengendali berubah, Grup controlling interest to reflect the changes in their
menyesuaikan jumlah tercatat kepentingan relative interest in the subsidiaries. Any difference
pengendali dan kepentingan nonpengendali between the amount by which the non-controlling
untuk mencerminkan perubahan interests are adjusted and the fair value of the
kepemilikan relatifnya dalam entitas anak. consideration paid or received is
Selisih antara
PaD1/ March 27, 2026 15 :
364 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 365
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
jumlah dimana kepentingan nonpengendali recognised directly in equity and attributed to the
disesuaikan dan nilai wajar dari jumlah yang owners of the parent.
diterima atau dibayarkan diakui langsung
dalam ekuitas dan diatribusikan kepada
pemilik dari entitas induk.
Jika Grup kehilangan pengendalian, maka If the Group loses control, the Group:
Grup:
(a) Menghentikan pengakuan atas aset (a) Derecognizes the assets (including goodwill)
(termasuk goodwill) dan liabilitas entitas and liabilities of the subsidiary at their
anak pada nilai tercatatnya ketika carrying amounts at the date when control is
pengendalian tersebut hilang; lost;
(b) Menghentikan pengakuan nilai tercatat (b) Derecognizes the carrying amount of any
setiap kepentingan nonpengendali pada non-controlling interests in the former
entitas anak sebelumnya pada saat subsidiary at the date when control is lost
pengendalian hilang (termasuk setiap (including any components of other
komponen penghasilan komprehensif comprehensive income attributable to them);
lain yang diatribusikan kepada
kepentingan nonpengendali);
(c) Mengakui nilai wajar pembayaran yang (c) Recognizes the fair value of the
diterima, jika ada, dari transaksi, peristiwa, consideration received, if any, from the
atau keadaan yang mengakibatkan transaction, event or circumstances that
hilangnya pengendalian; resulted in the loss of control;
(d) Mengakui sisa investasi pada entitas anak (d) Recognizes any investment retained in the
terdahulu pada nilai wajarnya pada former subsidiary at fair value at the date
tanggal hilangnya pengendalian; when control is lost;
(e) Mereklasifikasi jumlah yang diakui dalam (e) Reclassify to profit or loss, or transfer
penghasilan komprehensif lain yang directly to retained earnings if required by
berkaitan dengan entitas anak ke laba other FAS, the amount recognized in other
rugi, atau mengalihkannya langsung ke comprehensive income in relation to the
saldo laba, jika hal itu dipersyaratkan oleh subsidiary; and
SAK yang lain; dan
(f) Mengakui perbedaan yang dihasilkan (f) Recognize any resulting difference as a
sebagai keuntungan atau kerugian yang gain or loss attributable to the parent.
diatribusikan kepada entitas induk.
2.e.Kombinasi Bisnis 2.e. Business Combination
Jika kombinasi bisnis diperoleh secara If the business combination is achieved in
bertahap, Grup akan mengukur kepentingan stages, the Group will remeasure its previously
ekuitas yang sebelumnya dimiliki oleh pihak held equity interest in the acquiree at its fair
yang diakuisisi sebesar nilai wajar pada value at the acquisition date and recognise the
tanggal akuisisi dan mengakui keuntungan resulting gain or loss, if any, in profit or loss. Any
atau kerugian yang dihasilkan, jika ada, dalam contingent consideration to be transferred by the
laba rugi. Imbalan kontinjensi yang masih Group is recognized at its fair value as at the
harus dialihkan oleh Grup diakui sebesar nilai acquisition date. Subsequent changes to the fair
wajar pada tanggal akuisisi. Perubahan value of the contingent consideration that is
selanjutnya atas nilai wajar imbalan deemed an asset or liability are recognised in
kontinjensi yang diakui sebagai aset atau profit or loss. Contingent consideration that is
liabilitas dan dicatat dalam laba rugi. Imbalan classified as equity is not remeasured, and its
kontinjensi yang diklasifikasikan sebagai subsequent settlement is accounted for in equity
ekuitas tidak diukur kembali dan penyelesaian
selanjutnya diperhitungkan dalam ekuitas.
PaD1/ March 27, 2026 16 :
PT BUMI RESOURCES TBK 2025 Annual Report 365
Page 366
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
2.f. Transaksi dan Saldo Dalam Mata Uang 2.f. Non-United States Dollar Currency
selain Dolar Amerika Serikat Transaction and Balances
Dalam menyiapkan laporan keuangannya, In preparing financial statements, each of the
setiap entitas di dalam Grup mencatatnya entities within the Group record by using the
dengan menggunakan mata uang lingkungan currency of the primary economic environment in
ekonomi utama tempat beroperasinya entitas which the entity operates (the functional
itu (mata uang fungsional). Mata uang currency). The functional currency of the
fungsional Perusahaan dan sebagian besar Company and most of the subsidiaries are
entitas anak adalah mata uang Dolar Amerika United States Dollar (USD).
Serikat (USD).
Transaksi yang terjadi selama tahun berjalan Transactions during the year involving non-USD
dalam mata uang selain USD dicatat currencies are recorded at the rates of exchange
berdasarkan kurs yang berlaku pada saat prevailing at the time the transactions are made.
terjadinya transaksi. Pada akhir periode At the end of reporting period, non-USD currency
pelaporan, akun-akun moneter dalam mata monetary items are translated to USD using the
uang selain USD dijabarkan ke dalam USD closing rate, i.e middle rate of Bank of Indonesia
menggunakan kurs penutup, yaitu kurs tengah on December 31, 2025 and 2024, were as
Bank Indonesia pada tanggal 31 Desember follows:
2025 dan 2024 adalah sebagai berikut:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
10.000 Rupiah Indonesia 0.60 0.62 10,000 Indonesian Rupiah
1 Poundsterling Inggris 1.35 1.26 1 Great Britain Pound
1 Euro 1.18 1.04 1 Euro
1 Dolar Australia 0.67 0.62 1 Australian Dollar
100 Yen Jepang 0.64 0.63 100 Japanese Yen
1 Dolar Singapura 0.78 0.74 1 Singaporean Dollar
Selisih kurs yang timbul dari penyelesaian Exchange differences arising on the settlement
akun-akun dan dari penjabaran pos moneter of monetary items or on translating monetary
dalam mata uang selain USD diakui dalam items in non-USD currencies are recognized in
laba rugi. profit or loss.
2.g. Transaksi dan Saldo dengan Pihak Berelasi 2.g. Related Parties Transactions and Balances
Pihak-pihak berelasi adalah orang atau entitas A related parties is a person or entity that is
yang terkait dengan Grup (entitas pelapor): related to the Group (the reporting entity):
(a) Orang atau anggota keluarga dekatnya (a) A person or a close member of that person's
mempunyai relasi dengan entitas pelapor family is related to a reporting entity if that
jika orang tersebut: person:
i. memiliki pengendalian atau i. has control or joint control of the
pengendalian bersama atas entitas reporting entity;
pelapor;
ii. memiliki pengaruh signifikan atas ii. has significant influence over the
entitas pelapor; atau reporting entity; or
iii. merupakan personil manajemen iii. is a member of the key management
kunci entitas pelapor atau entitas personnel of the reporting entity or of a
induk dari entitas pelapor. parent of the reporting entity.
PaD1/ March 27, 2026 17 :
366 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 367
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
(b) Suatu entitas berelasi dengan entitas (b) An entity is related to a reporting entity if
pelapor jika memenuhi salah satu hal any of the following conditions applies:
berikut ini:
i. Entitas dan entitas pelapor adalah i. The entity and the reporting entity are
anggota dari kelompok usaha yang members of the same group (which
sama (artinya entitas induk, entitas means that each parent, subsidiary and
anak, dan sesama entitas anak saling fellow subsidiary is related to the
berelasi dengan entitas lainnya); others);
ii. Satu entitas adalah entitas asosiasi ii. One entity is an associate or joint
atau ventura bersama dari entitas lain venture of the other entity (or an
(atau entitas asosiasi atau ventura associate or joint venture of a member
bersama yang merupakan anggota of a group of which the other entity is a
suatu kelompok usaha, di mana member);
entitas lain tersebut adalah
anggotanya);
iii. Kedua entitas tersebut adalah ventura iii. Both entities are joint ventures of the
bersama dari pihak ketiga yang sama; same third party;
iv. Satu entitas adalah ventura bersama iv. One entity is a joint venture of a third
dari entitas ketiga dan entitas yang entity, and the other entity is an
lain adalah entitas asosiasi dari entitas associate of the third entity;
ketiga;
v. Entitas tersebut adalah suatu program v. The entity is a post-employment benefit
imbalan pascakerja untuk imbalan plan for the benefit of employees of
kerja dari salah satu entitas pelapor either the reporting entity or an entity
atau entitas yang terkait dengan related to the reporting entity. If the
entitas pelapor. Jika entitas pelapor reporting entity itself is such a plan, the
adalah entitas yang sponsoring employers are also related
menyelenggarakan program tersebut, to the reporting entity;
maka entitas sponsor juga berelasi
dengan entitas pelapor;
vi. Entitas yang dikendalikan atau vi. The entity is controlled or jointly
dikendalikan bersama oleh orang controlled by a person identified in 2.f.a;
yang diidentifikasi dalam huruf 2.f.a;
vii. Orang yang diidentifikasi dalam huruf vii. A person identified in 2.f.a (i) has
2.f.a (i) memiliki pengaruh signifikan significant influence over the entity or is
atas entitas atau merupakan personil a member of the key management
manajemen kunci entitas (atau entitas personnel of the entity (or of a parent of
induk dari entitas); atau the entity); or
viii. Entitas, atau anggota dari kelompok viii. The entity, or any member of a group of
di mana entitas merupakan bagian which it is a part, provides key
dari kelompok tersebut, menyediakan management personnel services to the
jasa personil manajemen kunci reporting entity or to the parent of the
kepada entitas pelapor atau kepada reporting entity.
entitas induk dari entitas pelapor.
Seluruh transaksi dan saldo yang signifikan All significant transactions and balances with
dengan pihak berelasi diungkapkan dalam related parties are disclosed in the relevant
Catatan yang relevan. Notes.
PaD1/ March 27, 2026 18 :
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Page 368
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
2.h. Instrumen Keuangan 2.h. Financial Instruments
Pengakuan dan Pengukuran Awal Initial Recognition and Measurement
Grup mengakui aset keuangan atau liabilitas The Group recognizes a financial asset or a
keuangan dalam laporan posisi keuangan financial liability in the consolidated statement of
konsolidasian, jika Grup menjadi salah satu financial position if, it becomes a party to the
pihak dalam kontrak instrumen keuangan contractual provisions of the instrument. At initial
yang bersangkutan. Pada saat pengakuan recognition, the Group measures all financial
awal aset keuangan atau liabilitas keuangan assets and financial liabilities at its fair value. In
Grup mengukurnya pada nilai wajarnya. the case of a financial asset or financial liability
Dalam hal aset keuangan atau liabilitas not classified as Fair Value Through Profit or
keuangan tidak diklasifikasikan sebagai Nilai Loss (FVTPL) financial instruments, fair value is
Wajar melalui Laba Rugi (FVTPL), nilai wajar added or deducted with the transaction costs
tersebut ditambah atau dikurangi dengan that are directly attributable to the acquisition or
biaya transaksi yang dapat diatribusikan issue of the respective financial instruments.
secara langsung dengan perolehan atau
penerbitan instrumen keuangan yang
bersangkutan.
Biaya transaksi yang dikeluarkan sehubungan Transaction costs incurred on acquisition of a
dengan perolehan aset keuangan dan financial asset and issue of a financial liability
penerbitan liabilitas keuangan yang classified as FVTPL are expensed immediately
diklasifikasikan pada Nilai Wajar melalui laba in the current year.
rugi dibebankan langsung ke dalam tahun
berjalan.
Pengukuran Selanjutnya Aset Keuangan Subsequent Measurement of Financial
Assets
Aset keuangan diklasifikasikan sebagai Financial assets are classified into the following
berikut: Aset Keuangan yang Diukur pada categories: Financial Assets Measured at
Biaya Perolehan Diamortisasi, Aset Keuangan Amortized Costs, Financial Assets Measured at
yang Diukur pada Nilai Wajar melalui Fair Value Through Other Comprehensive
Penghasilan Komprehensif Lain, dan Aset Income, and Financial Assets Measured at Fair
Keuangan yang diukur pada Nilai Wajar Value Through Profit or Loss.
melalui Laba Rugi.
i. Aset Keuangan yang Diukur pada Biaya i. Financial Assets Measured at Amortized
Perolehan Diamortisasi Costs
1) aset keuangan dikelola dalam model 1) the financial asset is held within a
bisnis yang bertujuan untuk memiliki business model whose objective is to hold
aset tersebut dalam rangka the financial asset to collect contractual
memperoleh arus kas secara cash flow (held to collect); and
kontraktual saja; dan
2) persyaratan kontraktual dari aset 2) the contractual terms of the financial
keuangan tersebut memberikan hak asset give rise on specified dates to cash
pada tanggal tertentu atas arus kas flow that are Solely Payments of Principal
yang semata-mata diperoleh dari and Interest (SPPI) on the principal
pembayaran pokok dan bunga atau amount outstanding.
Solely Payments of Principal and
Interest (SPPI) dari jumlah pokok
yang terutang.
PaD1/ March 27, 2026 19 :
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
Aset keuangan ini diukur dengan jumlah yang The financial asset is measured at the
diakui pada awal pengakuan dikurangi dengan amount recognized at initial recognition
pembayaran pokok, kemudian ditambah atau deducted by the principal repayments,
dikurangi dengan jumlah amortisasi kumulatif added or deducted by the cumulative
atas perbedaan jumlah pengakuan awal amortization of any difference between
dengan jumlah pada saat jatuh temponya dan the initial amount and the maturity
jumlah penurunan nilainya. amount, and any losses allowance.
Pendapatan keuangan dihitung dengan Interest income is calculated using the
menggunakan metode suku bunga efektif dan effective interest method and is
diakui di laba rugi. Perubahan pada nilai wajar recognized in profit and loss. Changes in
diakui di laba rugi ketika aset yang fair value are recognized in profit and loss
bersangkutan dihentikan pengakuannya atau when the asset is derecognized or
direklasifikasi. reclassified.
Aset keuangan yang diklasifikasikan menjadi Financial assets classified to amortized
aset keuangan yang diamortisasi dapat dijual cost may be sold where there is an
ketika terdapat peningkatan dalam risiko increase in credit risk. Disposals for other
kredit. Penghapusan dengan alasan lain reasons are permitted but such sales
diperbolehkan namun jumlah penghapusan should be insignificant in value or
tersebut seharusnya tidak signifikan atau tidak infrequent in nature.
sering terjadi.
ii. Aset Keuangan yang Diukur pada Nilai Wajar ii. Financial Assets Measured at Fair Value
Melalui Penghasilan Komprehensif Lain Through Other Comprehensive Income
(FVTOCI) (FVTOCI)
Aset keuangan diukur pada FVTOCI jika The financial assets are measured at
kedua kondisi berikut terpenuhi: FVTOCI if these conditions are met:
(1) aset keuangan dikelola dalam model (1) the financial asset is held within a
bisnis yang tujuannya akan terpenuhi business model whose objective is
dengan mendapatkan arus kas achieved by both collecting
kontraktual dan menjual aset keuangan; contractual cash flows and selling
serta financial assets; and
(2) persyaratan kontraktual dari aset (2) the contractual terms of the financial
keuangan tersebut memberikan hak pada asset give rise to payments on
tanggal tertentu atas arus kas yang specified dates to cash flows that are
semata-mata diperoleh dari pembayaran solely payments of principal and
pokok dan bunga (SPPI) dari jumlah interest (SPPI) on the principal
pokok terutang. amount outstanding.
Aset keuangan tersebut diukur sebesar nilai The financial assets are measured at fair
wajarnya. Perubahan dalam nilai wajar value. The changes in fair value are
awalnya diakui di penghasilan komprehensif recognized initially in other
lain, kecuali untuk kerugian akibat dari comprehensive income (OCI), except for
penurunan nilai dan keuntungan atau impairment gains and loss and a portion
kerugian akibat dari adanya perubahan kurs of foreign exchange gains and loss are
yang diakui dalam laba rugi. Ketika aset recognized in profit or loss. When the
keuangan tersebut dihentikan pengakuannya asset is derecognized or reclassified,
atau direklasifikasi, keuntungan atau kerugian changes in fair value previously
kumulatif yang sebelumnya diakui dalam recognized in other comprehensive
penghasilan komprehensif lain direklasifikasi income and accumulated in equity are
dari ekuitas ke laba rugi dan disajikan sebagai reclassified from equity to profit and loss
penyesuaian reklasifikasi. as a reclassification adjustment.
PaD1/ March 27, 2026 20 :
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Page 370
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
iii. Aset Keuangan yang Diukur pada Nilai Wajar iii. Financial Assets at Fair Value Through
Melalui Laba Rugi (FVTPL) Profit or Loss (FVTPL)
Aset keuangan yang diukur pada FVTPL Financial assets measured at FVTPL are
adalah aset keuangan yang tidak memenuhi those which do not meet both criteria for
kriteria untuk diukur pada Biaya Perolehan neither amortized costs nor FVTOCI.
Diamortisasi atau diukur pada FVTOCI.
Setelah pengakuan awal, aset keuangan yang After initial recognition, FVTPL financial
diukur pada FVTPL diukur pada nilai wajarnya. assets are measured at fair value. The
Keuntungan atau kerugian yang timbul dari changes in fair value are recognized in
perubahan nilai wajar aset keuangan tersebut profit and loss.
diakui dalam laba rugi.
Aset keuangan yang berupa derivatif dan Financial assets in form of derivatives
investasi pada instrumen ekuitas yang tidak and investment in equity instruments are
memenuhi kriteria untuk diukur pada biaya not eligible to meet both criteria for
perolehan diamortisasi atau kriteria untuk amortized costs or FVTOCI, hence,
diukur pada FVTOCI, diukur pada FVTPL. these are measured at FVTPL.
Namun, Grup dapat menetapkan pilihan yang Nonetheless, the Group may irrevocably
tidak dapat dibatalkan pada saat pengakuan designated an investment in an equity
awal atas suatu investasi pada instrumen instrument which is not held for trading in
ekuitas yang bukan untuk diperjualbelikan any time soon, then it is measured at
setiap saat dalam waktu dekat, maka aset FVTOCI.
keuangan tersebut diukur pada FVTOCI.
Penetapan pilihan ini menyebabkan semua This designation result in gains and
keuntungan atau kerugian disajikan di losses to be presented in other
penghasilan komprehensif lain, kecuali comprehensive income, except for
pendapatan dari dividen yang diperoleh dari dividend income on a qualifying
investasi yang bersangkutan tetap diakui di investment which is recognized in profit
laba rugi. Keuntungan atau kerugian kumulatif or loss. Cumulative gain or losses
yang sebelumnya diakui dalam penghasilan previously recognized in other
komprehensif lain direklasifikasi ke saldo laba, comprehensive income are reclassified
tidak melalui laba rugi. to retained earnings, not to profit or loss.
Penurunan Nilai Aset Keuangan Impairment of Financial Assets
Grup mengakui kerugian kredit ekspektasian The Group recognize expected credit losses
untuk Aset Keuangan yang Diukur pada Biaya for its Financial Assets Measured at
Perolehan Diamortisasi. Amortized Costs.
Pada setiap tanggal pelaporan, Grup menghitung At the end of each reporting date, the Group
besarnya penyisihan kerugian instrumen- calculates any impairment provision in
instrumen keuangannya sejumlah kerugian kredit financial instruments based on its lifetime
ekspektasian sepanjang umur instrumen expected credit losses if the credit risk of the
keuangan tersebut dengan mempertimbangkan financial instruments has increased
apakah risiko kredit telah meningkat secara significantly since its initial recognition.
signifikan sejak pengakuan awalnya. Namun, jika However, if credit risk has not increased
risiko kredit instrumen keuangan tersebut tidak significantly since initial recognition, then
meningkat secara signifikan sejak pengakuan group a 12-month expected credit losses is
awalnya, maka Grup mengakui kerugian kredit recognized.
ekspektasian dalam 12 bulan.
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
Grup menganggap aset keuangan adalah gagal The Group considers it a financial asset to
bayar ketika pihak ketiga tidak mampu membayar be in default when the counterparty is
kewajiban kreditnya kepada Grup secara penuh. unlikely to pay its credit obligations to the
Periode maksimum yang dipertimbangkan oleh Group in full. The maximum period
Grup dalam memperkirakan kerugian kredit considered when estimating expected credit
ekspektasian adalah periode maksimum kontrak loss is the maximum contractual period over
dimana Grup terekspos terhadap risiko kredit. which the Group is exposed to credit risk.
Penyisihan kerugian diakui sebagai pengurang Credit losses are recognized as a deduction
jumlah tercatat aset keuangan kecuali untuk aset in financial assets carrying amount, except
keuangan yang diukur pada FVTOCI yang for financial assets measured at FVTOCI
penyisihan kerugiannya diakui dalam penghasilan where its impairment is recognized in other
komprehensif lain. Nilai kerugian kredit comprehensive income. The expected credit
ekspektasian (atau pemulihan kerugian kredit) loss (or recovery of credit loss) is recognized
diakui dalam laba rugi, sebagai keuntungan atau in profit or loss, as gains or loss of financial
kerugian penurunan nilai. asset impairment.
Aset keuangan dapat dianggap tidak mengalami Financial assets may be considered to not
peningkatan risiko kredit secara signifikan sejak having significant increase in credit risk
pengakuan awal jika aset keuangan tersebut since initial recognition if the financial assets
memiliki risiko kredit yang rendah pada tanggal have a low credit risk at the reporting date.
pelaporan.
Risiko kredit pada instrumen keuangan dianggap Credit risk on financial instrument may be
rendah ketika aset keuangan tersebut memiliki considered to be low if there is a low risk of
risiko gagal bayar yang rendah, pelanggan default, the borrower has a strong capacity
memiliki kapasitas yang kuat untuk memenuhi to meet its contractual cash flow obligations
kewajiban arus kas kontraktualnya dalam jangka in the near term and adverse changes in
waktu dekat. Di samping itu, memburuknya economic and business conditions in the
kondisi ekonomi dan bisnis pelanggan dalam longer term may, but will not necessarily,
jangka panjang tidak menurunkan kemampuan reduce the ability of the borrower to fulfil its
pelanggan dalam memenuhi kewajiban arus kas contractual cash flow obligations.
kontraktualnya.
Reklasifikasi Reclassification
Grup mereklasifikasi suatu aset keuangan ketika The Group reclassifies a financial asset if and
Grup mengubah tujuan model bisnis untuk only if the Group’s business model objective
pengelolaan aset keuangan yang bersangkutan for its financial asset’s changes so its
sehingga model penilaian yang sebelumnya previous model assessment would no longer
tidak dapat diterapkan. apply.
Pengukuran Nilai Wajar Fair Value Measurement
Nilai wajar adalah harga yang akan diterima dari Fair value is the price that would be received
penjualan suatu aset atau harga yang dibayar to sell an asset or paid to transfer a liability
untuk pengalihan suatu liabilitas dalam suatu in an orderly transaction between market
transaksi normal di antara para pelaku pasar participants at the measurement date.
pada tanggal pengukurannya.
Nilai wajar aset dan liabilitas keuangan harus The fair value of assets and financial liabilities
diestimasi untuk keperluan pengakuan dan must be estimated for recognition and
pengukurannya atau untuk keperluan measurement or for disclosure purposes.
pengungkapan.
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Page 372
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
Nilai wajar dikategorikan dalam level yang Fair values are categorized into different
berbeda menurut hierarkinya yaitu berdasarkan levels in a fair value hierarchy based on the
apakah input suatu pengukuran dapat degree to which the inputs to the
diobservasi ataukah tidak dan apakah input measurement are observable and the
tersebut adalah signifikan terhadap keseluruhan significance of the inputs to the fair value
pengukuran nilai wajar yaitu sebagai berikut: measurement in its entirety:
• Hierarki Level 1: Harga instrumen keuangan • Hierarchy Level 1: Quoted prices in
tersedia di pasar modal aktif, yang identik active markets for identical financial
dengan instrumen keuangan tersebut dan instruments that can be accessed at the
dapat diakses pada tanggal pengukuran. measurement date.
• Hierarki Level 2: Input lainnya, yang tidak • Hierarchy Level 2: Inputs other than
tergolong ke dalam Level 1, yaitu yang aset quoted prices included in Level 1 that
dan liabilitasnya dapat diobservasi, baik are observable for the assets or
secara langsung maupun tidak langsung. liabilities, either directly or indirectly.
• Hierarki Level 3: Input yang aset atau • Hierarchy Level 3: Unobservable inputs
liabilitasnya tidak dapat diobservasi. for the assets or liabilities.
Pada saat mengukur nilai wajar suatu aset atau When measuring the fair value of an asset or
suatu liabilitas, Grup sedapat mungkin a liability, the Group uses market observable
menggunakan data pasar yang dapat data to the extent possible. If the fair value of
diobservasi. Apabila nilai wajar suatu aset atau an asset or a liability is not directly
suatu liabilitas tidak dapat diobservasi secara observable, the Group uses valuation
langsung, Grup menggunakan teknik penilaian techniques that are appropriate in the
yang sesuai dengan keadaannya dan circumstances and maximizes the use of
memaksimalkan penggunaan input yang relevan relevant observable inputs and minimizes the
yang dapat diobservasi dan meminimalkan use of unobservable inputs.
penggunaan input yang tidak dapat diobservasi.
Pengukuran Selanjutnya Liabilitas Keuangan Subsequent Measurement of Financial
Liabilities
Grup mengklasifikasikan seluruh liabilitas The Group shall classify all financial liabilities
keuangan sehingga setelah pengakuan awal as subsequently measured at amortised cost,
liabilitas keuangan diukur pada biaya perolehan except for:
diamortisasi, kecuali:
(a) Liabilitas keuangan pada nilai wajar melalui (a) Financial liabilities at fair value through
laba rugi. Liabilitas dimaksud, termasuk profit or loss. Such liabilities, including
derivatif yang merupakan liabilitas, derivatives that are liabilities, shall be
selanjutnya akan diukur pada nilai wajar. subsequently measured at fair value.
(b) Liabilitas keuangan yang timbul saat (b) Financial liabilities that arise when a
pengalihan aset keuangan yang tidak transfer of a financial asset does not
memenuhi kualifikasi penghentian qualify for derecognition or when the
pengakuan atau ketika pendekatan continuing involvement approach
keterlibatan berkelanjutan diterapkan. applies.
(c) Kontrak jaminan keuangan dan komitmen (c) Financial guarantee contract and
untuk menyediakan pinjaman dengan suku commitments to provide a loan at a
bunga di bawah pasar. Setelah pengakuan below-market interest rate. After initial
awal, penerbit kontrak dan penerbit recognition, an issuer of such a contract
komitmen selanjutnya mengukur kontrak and an issuer of such a commitment
tersebut sebesar jumlah yang lebih tinggi shall subsequently measure it at the
antara: higher of:
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
1.
a) jumlah penyisihan kerugian; dan 2. a) the amount of the loss allowance;
and
b) jumlah yang pertama kali diakui dikurangi b) the amount initially recognized in
dengan, jika sesuai, jumlah kumulatif dari reduced by, where appropriate, the
penghasilan yang diakui sesuai dengan cumulative amount of the income
prinsip PSAK 115. recognized in accordance with the
principles of PSAK 115.
(d) Imbalan kontijensi yang diakui oleh pihak 3. Contingent consideration recognized by
(d)
pengakuisisi dalam kombinasi bisnis ketika an acquirer in a business combination to
PSAK 103 diterapkan. Imbalan kontijensi which PSAK 103 applies. Such
selanjutnya diukur pada nilai wajar dan contingent consideration shall
selisihnya dalam laba rugi. subsequently be measured at fair value
with changes recognized in profit or loss.
4.
Saat pengakuan awal Grup dapat membuat A Group may, at initial recognition,
penetapan yang tak terbatalkan untuk mengukur irrevocably designated a financial liability as
liabilitas keuangan pada nilai wajar melalui laba measured at fair value through profit or loss
rugi, jika diizinkan oleh standar atau jika when permitted by the standard or when
penetapan akan menghasilkan informasi yang doing so results in more relevant
lebih relevan, karena: information, because either:
a) Mengeliminasi atau mengurangi secara a) It eliminates or significantly reduces
signifikan inkonsistensi pengukuran atau measurement or recognition
pengakuan (kadang disebut sebagai inconsistency (sometimes referred to as
“accounting mismatch”) yang dapat timbul dari “an accounting mismatch”) that would
pengukuran aset atau liabilitas atau otherwise arise from measuring assets
pengakuan keuntungan dan kerugian atas aset or liabilities or recognizing the gains and
atau liabilitas dengan dasar yang berbeda losses on them on different; or
beda; atau
b) Sekelompok liabilitas keuangan atau aset b) A group of financial liabilities or financial
keuangan dan liabilitas keuangan dikelola dan assets and financial liabilities is
kinerjanya dievaluasi berdasarkan nilai wajar, managed, and its performance is
sesuai manajemen risiko atau strategi evaluated on a fair value basis, in
investasi yang terdokumentasi, dan informasi accordance with a documented risk
dengan dasar nilai wajar dimaksud atas management or investment strategy,
kelompok tersebut disediakan secara internal and information about the Group is
untuk personil manajemen kunci Grup. provided internally on that basis to the
Group’s key management personnel.
Penghentian Pengakuan Aset dan Liabilitas Derecognition of Financial Assets and
Keuangan Liabilities
Aset Keuangan Financial Assets
Grup menghentikan pengakuan aset The Group derecognizes a financial asset if
keuangannya jika hak kontraktual atas arus kas the contractual rights to the cash flows from
yang berasal dari aset keuangan berakhir atau the financial asset expire or the Group
mengalihkan hak untuk menerima arus kas transfers the contractual rights to receive the
tersebut kepada pihak lain atau tetap memiliki cash flows of the financial asset or retains the
hak itu tetapi juga harus menanggung kewajiban contractual rights to receive the cash flows
kontraktual untuk membayar kepada satu atau but assumes a contractual obligation to pay
lebih pihak penerima melalui suatu kesepakatan. the cash flows to one or more recipients in an
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
Jika Grup secara substansial mengalihkan arrangement. If the Group transfers
seluruh risiko dan manfaat atas kepemilikan aset substantially all the risks and rewards of
keuangannya, maka Grup menghentikan ownership of the financial asset, the Group
pengakuan aset keuangan yang bersangkutan derecognizes the financial asset and
dan mengakui secara terpisah sebagai suatu recognizes separately as asset or liabilities
aset atau liabilitas untuk setiap hak dan any rights and obligation created or retained
kewajiban yang timbul atau yang masih dimiliki in the transfer. If the Group neither transfers
dalam pengalihan tersebut. Jika Grup secara nor retains substantially all the risks and
substansial tidak mengalihkan dan tidak memiliki rewards of ownership of the financial asset
seluruh risiko dan manfaat atas kepemilikan aset and has retained control, the Group
keuangan tersebut dan masih memiliki continues to recognize the financial asset to
pengendalian, maka Grup mengakui aset the extent of its continuing involvement in the
keuangan itu sebesar keterlibatan financial asset.
berkelanjutannya dalam aset keuangan tersebut.
Jika Grup secara substansial masih memiliki If the Group retains substantially all the risks
seluruh risiko dan manfaat atas kepemilikan aset and rewards of ownership of the financial
keuangan, maka Grup tetap mengakui aset asset, the Group continues to recognize the
keuangan tersebut. financial asset.
Liabilitas Keuangan Financial Liabilities
Grup menghentikan pengakuan liabilitas The Group removes a financial liability from
keuangannya jika liabilitas keuangan tersebut its statement of financial position when it is
berakhir, yaitu ketika kewajiban yang disebutkan extinguished, i.e when the obligation
dalam kontrak dilepaskan, dibatalkan atau specified in the contract is discharged,
kedaluwarsa. cancelled or expires.
Saling Hapus Aset Keuangan dan Liabilitas Offsetting a Financial Asset and a
Keuangan Financial Liability
Aset keuangan dan liabilitas keuangan A financial asset and financial liability shall be
disalinghapuskan jika Grup secara hukum offset if and only if, the Group currently has a
memiliki hak yang dapat dipaksakan untuk legally enforceable right to set off the
melakukan saling hapus atas jumlah yang telah recognized amount; and intends either to
diakui; dan berniat untuk menyelesaikannya settle on a net basis, or to settle the asset and
secara neto atau untuk menyelesaikan aset dan the liabilities simultaneously.
liabilitasnya secara bersamaan.
2.i. Kas dan Setara Kas 2.i. Cash and Cash Equivalent
Kas dan setara kas termasuk uang tunai, kas di Cash and cash equivalents are cash on hand,
bank termasuk demand deposits, dan deposito cash in banks including demand deposits and
berjangka yang jatuh temponya tiga bulan atau time deposits with maturity periods of three
kurang sejak tanggal penempatannya dan tidak months or less at the time of placement that
digunakan sebagai jaminan atau tidak dibatasi are not used as collateral or are not
penggunaannya. restricted.
2.j. Persediaan 2.j. Inventories
Persediaan dinyatakan berdasarkan nilai Inventories are carried at the lower of cost
terendah antara biaya perolehan dan nilai and net realizable value. The cost of
realisasi neto. Biaya persediaan terdiri dari inventories comprises all costs of production,
seluruh biaya produksi, biaya konversi, dan cost of conversion and other costs incurred in
biaya-biaya lainnya yang terjadi sampai bringing the inventories to their present
persediaan berada dalam kondisi dan lokasi saat location and condition.
ini.
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Page 375
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
Biaya perolehan ditentukan dengan metode rata- Cost is determined using the weighted
rata tertimbang. Nilai realisasi neto merupakan average method. Net realizable value is the
taksiran harga jual dalam kegiatan usaha yang estimated selling price in the ordinary course
normal dikurangi dengan estimasi biaya of business less the estimated costs of
penyelesaiannya dan estimasi biaya yang completion and the estimated costs
diperlukan untuk menjualnya. necessary to make the sale.
Setiap penurunan nilai persediaan di bawah The amount of any write-down of inventories
biaya perolehan menjadi nilai realisasi neto dan to net realizable value and all loss of
seluruh kerugian persediaan diakui sebagai inventories is recognized as an expense in
beban pada periode terjadinya penurunan atau the period the write-down or loss occurs.
kerugian tersebut.
Setiap pemulihan kembali penurunan nilai The amount of any reversal of any write-down
persediaan karena peningkatan kembali nilai of inventories, arising from an increase in net
realisasi neto, diakui sebagai pengurangan realizable value, is recognized as a reduction
terhadap jumlah beban persediaan pada periode in the amount of inventories recognized as an
terjadinya pemulihan tersebut. expense in the period in which the reversal
occurs.
2.k. Investasi pada Entitas Asosiasi 2.k. Investment in Associates
Entitas asosiasi adalah entitas dimana Grup Associates are entities in which the Group
memiliki kekuasaan untuk berpartisipasi dalam has the power to participate in the financial
setiap kebijakan keuangan dan operasional and operating policy decisions of the investee
investee, tetapi tidak mengendalikan atau but is not control or joint control over those
mengendalikan bersama kebijakan tersebut policies (significant influence).
(pengaruh signifikan).
Investasi pada entitas asosiasi dicatat dengan Investment in associates accounted for using
menggunakan metode ekuitas. Dalam metode the equity method. Under the equity method,
ekuitas, pengakuan awal investasi pada awalnya the investment in an associate is initially
diakui sebesar biaya perolehannya. Nilai tercatat recognized at cost. The carrying amounts of
investasi setelah tanggal perolehan disesuaikan the investments after the acquisition date are
dengan: 1) bagian atas laba rugi investee; dan 2) adjusted for: 1) share of the investee’s profit
penerimaan dividen. Bagian atas laba rugi or loss; and 2) dividend receipts. The
investee tersebut diakui dalam laba rugi. investor’s share of the profit or loss of the
Penyesuaian terhadap jumlah tercatat tersebut investee is recognized in profit or loss.
dapat berubah sebagai akibat dari adanya Adjustments to the carrying amount may also
perubahan dalam penghasilan komprehensif lain be necessary for changes in the investor’s
di investee yang bersangkutan, termasuk proportionate interest in the investee arising
perubahan yang timbul dari revaluasi aset tetap from changes in the investee’s other
dan selisih penjabaran valuta asing. Bagian comprehensive income, including those
investor atas perubahan tersebut diakui dalam arising from the revaluation of fixed assets
penghasilan komprehensif lain. and from foreign exchange translation
differences. The investor’s share of those
changes is recognized in other
comprehensive income.
PaD1/ March 27, 2026 26 :
PT BUMI RESOURCES TBK 2025 Annual Report 375
Page 376
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
Grup menghentikan penggunaan metode ekuitas The Group discontinues the use of the equity
pada saat investasinya berubah menjadi method from the date when its investment
investasi pada entitas asosiasi sebagai berikut: ceases to be associate as follows:
(a) jika investasi menjadi entitas anak; (a) if the investment becomes a subsidiary;
(b) jika sisa kepentingan dalam entitas asosiasi (b) if the retained interest in the former
merupakan aset keuangan, maka Grup associate is a financial asset, the Group
mengukur sisa kepentingan tersebut pada measures the retained interest at fair
nilai wajar; value;
(c) ketika Grup menghentikan penggunaan (c) when the Group discontinues the use of
metode ekuitas, Grup memperhitungkan the equity method, the Group accounts
seluruh jumlah yang sebelumnya telah diakui for all amounts previously recognized in
dalam penghasilan komprehensif lain yang other comprehensive income in relation
terkait dengan investasi tersebut dengan to that investment on the same basis as
menggunakan basis yang sama seperti yang would have been required if the investee
dipersyaratkan apabila investee melepaskan had directly disposed of the related
aset dan liabilitasnya secara langsung. assets or liabilities.
2.l. Pengaturan Bersama 2.l. Joint Arrangement
Pengaturan bersama adalah suatu pengaturan Joint arrangement is an arrangement of
yang dilakukan oleh dua pihak atau lebih untuk which two or more parties have joint control,
melakukan pengendalian bersama, yaitu adanya i.e. the contractually agreed sharing of
suatu persetujuan kontraktual antara para pihak control of an arrangement, which exists only
untuk berbagi pengendalian atas berbagai when decisions about the relevant activities
kebijakan dan aktivitas tertentu yang require the unanimous consent of the parties
mempersyaratkan adanya persetujuan dari sharing control.
seluruh pihak yang berbagi pengendalian.
Grup mengklasifikasikan pengaturan bersama ini The Group classified joint arrangement as
sebagai ventura bersama. joint ventures.
Para pihak yang menjadi bagian dari Ventura A joint venturer recognizes its interest in a
Bersama mengakui kepemilikannya dalam joint venture as an investment and accounts
Ventura Bersama sebagai investasi dan for that investment using the equity method.
mencatat investasi tersebut dengan
menggunakan metode ekuitas.
2.m. Aset Tetap 2.m. Fixed Assets
Aset tetap pada awalnya diakui sebesar biaya Fixed assets are initially recognized at cost,
perolehan yang meliputi harga perolehannya dan which comprises its purchase price and any
biaya-biaya yang dapat diatribusikan secara cost directly attributable in bringing the
langsung untuk menjadikan aset itu ke kondisi assets to the location and condition
dan membawa ke lokasi yang diperlukan, agar necessary for it to be capable of operating in
aset tersebut siap digunakan sesuai dengan the manner intended by Management.
tujuan Manajemen.
Apabila relevan, biaya perolehan juga dapat When applicable, the cost may also comprise
mencakup estimasi awal biaya pembongkaran of the initial estimate of the costs of
dan pemindahan bagian dari aset tetap serta dismantling and removing the item and
biaya restorasi dimana aset itu berada. restoring the site on which it is located.
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
Setelah pengakuan awal, aset tetap kecuali After initial recognition, fixed assets, except
tanah dinyatakan sebesar biaya perolehan land, are carried at its cost less any
dikurangi akumulasi penyusutan dan akumulasi accumulated depreciation, and any
rugi penurunan nilai. accumulated impairment loss.
Tanah diakui sebesar harga perolehannya dan Lands are recognized at its cost and are not
tidak disusutkan. depreciated.
Penyusutan aset tetap dimulai pada saat aset Depreciation of fixed assets starts when its
tersebut siap untuk digunakan sesuai dengan available for use and it’s computed by using
tujuan penggunaannya dan dihitung dengan straight-line method based on the estimated
menggunakan metode garis lurus berdasarkan useful lives of assets as follows:
estimasi masa manfaat ekonomis aset yang
bersangkutan sebagai berikut:
Persentase/ Percentage Tahun/Years
Bangunan 5% – 33% 3 – 20 Building
Mesin dan Peralatan 3% – 33% 3 – 30 Machineries and Equipment
Peralatan dan Perabotan Kantor 7% – 50% 2 – 15 Office Furniture and Fixtures
Kendaraan 12% – 33% 3–8 Vehicles
Sarana dan Prasarana 3% 30 Facilities and Infrastructures
Aset tetap yang dikonstruksi sendiri disajikan Self-constructed fixed assets are presented
sebagai bagian dari aset tetap dalam “Aset as part of the fixed assets under
dalam Penyelesaian” yang dinyatakan sebesar “Construction in Progress” and are stated at
biaya perolehannya. Semua biaya, termasuk its cost. All costs, including borrowing costs,
biaya pinjaman sehubungan dengan konstruksi incurred in relation to the construction of
aset tersebut dikapitalisasi sebagai bagian dari these assets are capitalized as part of the
biaya perolehan aset dalam penyelesaian. Biaya cost of construction in progress. Cost of
perolehan aset tetap dalam penyelesaian tidak construction in progress excludes any
mencakup laba internal, jumlah biaya yang tidak internal profits, cost of abnormal amounts of
normal akibat dari pemborosan yang terjadi wasted material, labour, or other resources
dalam pemakaian bahan baku, tenaga kerja atau incurred.
sumber daya lain.
Pada akhir periode pelaporan, Grup melakukan At the end of each reporting period, the
penelaahan berkala terhadap masa manfaat, Group made regular reviews of the useful
nilai residu, metode penyusutan, dan sisa umur lives, residual values, depreciation methods
pemakaian berdasarkan kondisi teknis. and residual life based on the technical
conditions.
2.n. Properti Pertambangan 2.n. Mining Properties
Ketika keputusan pengembangan telah diambil, Once a development decision has been
yaitu pada saat cadangan terpulihkan yang taken, that is, when an economically
secara ekonomis dapat diidentifikasi, jumlah recoverable reserve can be identified, the
tercatat dalam akun Aset Eksplorasi dan carrying amount of the Exploration and
Evaluasi pada area of interest tertentu Evaluation assets in respect of the area of
dipindahkan ke akun Properti Pertambangan dan interest is transferred to Mining Properties
digabungkan dengan pengeluaran and aggregated with the subsequent
pengembangan selanjutnya. development expenditure.
PaD1/ March 27, 2026 28 :
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Page 378
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
Biaya pengembangan yang dikeluarkan oleh Development expenditure incurred by the
Grup dicatat secara terpisah untuk setiap area of Group is recorded separately for each area of
interest. Biaya-biaya tersebut terdiri dari biaya- interest. In such expenditure comprises costs
biaya yang dapat diatribusikan secara langsung directly attributable to the construction of a
pada konstruksi tambang dan infrastruktur yang mine and the related infrastructure and
terkait, tetapi tidak termasuk perolehan aset excludes physical assets and land rights,
berwujud dan hak atas tanah yang dicatat which are recorded as Fixed Assets.
sebagai Aset Tetap.
Ketika terjadi biaya pengembangan lebih lanjut When further development expenditure is
atas suatu properti pertambangan setelah incurred on a mining property after the
dimulainya produksi, maka biaya tersebut akan commencement of production, the
diperlakukan sebagai aset dan dicatat sebagai expenditure is carried forward as asset and
bagian dari akun Properti Pertambangan yaitu as part of Mining Properties when it is
apabila terdapat kemungkinan besar akan ada probable that additional future economic
tambahan manfaat ekonomis masa depan. benefits associated with the expenditure will
Namun apabila tidak mempunyai manfaat flow to the Group. Otherwise, such
ekonomis masa depan, biaya tersebut langsung expenditure is classified as a cost of
dibebankan sebagai biaya produksi. production.
Properti pertambangan terkait tambang yang Mining properties related to mines in
berproduksi, diamortisasi dengan menggunakan production are amortised using the units-of-
metode unit produksi, dengan perhitungan production method, with separate
terpisah yang dibuat untuk setiap area of calculations made for each area of interest.
interest. Properti pertambangan tersebut The mining properties are amortized using
diamortisasi menggunakan metode unit produksi the units-of-production method based on
berdasarkan estimasi cadangan. reserve estimate.
Properti pertambangan teridentifikasi yang Identifiable mining properties acquired in a
diperoleh melalui suatu kombinasi bisnis pada business combination are initially recognized
awalnya diakui sebagai aset sebesar nilai as assets at their fair value. Development
wajarnya. Pengeluaran pengembangan yang expenses incurred subsequent to the
terjadi setelah akuisisi properti pertambangan acquisition of the mining properties are
dicatat berdasarkan kebijakan akuntansi yang accounted for in accordance with the policy
dijelaskan di atas. outlined above.
Properti Pertambangan diuji penurunan nilainya Mining Properties are tested for impairment
dengan mengacu pada kebijakan akuntansi in accordance with the accounting policy in
dalam Catatan 2.q. Note 2.q.
2.o. Aset Eksplorasi dan Evaluasi 2.o. Exploration and Evaluation Assets
Kegiatan eksplorasi dan evaluasi mencakup Exploration and evaluation activities involve
pencarian mineral, batu bara, minyak dan gas the search for mineral, coal, oil and gas and
bumi serta barang tambang lainnya, penentuan other resources, the determination of
kelayakan teknis dan penilaian kelayakan technical feasibility and the assessment of
komersialnya dari sebuah sumber daya yang commercial viability of an identified resource
telah teridentifikasi yang meliputi: include:
(i) pengumpulan data eksplorasi melalui studi (i) gathering exploration data through
topografi, geokimia dan geofisika; topographical, geochemical and
geophysical studies;
PaD1/ March 27, 2026 29 :
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
(ii) pengeboran, trenching dan pengambilan (ii) exploratory drilling, trenching and
sampel; sampling;
(iii) penentuan dan pemeriksaan volume dan (iii) determining and examining the volume
kualitas sumber daya; serta and grade of the resource; and
(iv) penelitian kebutuhan transportasi dan (iv) surveying transportation and
infrastruktur yang diperlukan. infrastructure requirements.
Biaya administrasi yang tidak langsung dapat Administration costs that are not directly
diatribusikan ke suatu area eksplorasi attributable to a specific exploration area are
dibebankan pada laba rugi. Biaya lisensi atau charged to profit or loss. License or permit
izin yang dibayar sehubungan dengan hak untuk costs paid in connection with a right to
mengeksplorasi suatu area dikapitalisasi dan explore in an existing exploration area are
diamortisasi selama jangka waktu lisensi atau capitalized and amortized over the term of the
izin tersebut. license or permit.
Biaya eksplorasi dan evaluasi, termasuk Exploration and evaluation costs, including
amortisasi atas biaya lisensi yang dikapitalisasi, amortization of capitalized license costs, are
dibebankan ke laba rugi pada saat terjadinya, charged to profit or loss as incurred, except
kecuali untuk keadaan yang diuraikan berikut ini, in the following circumstances in which case
maka biaya-biaya tersebut dapat the cost may be capitalized:
dikapitalisasikan:
(i) pengakuisisian suatu konsesi atau izin atas (i) the acquisition of a concession or license
area of interest yang berada pada tahap area of interest at the exploration and
eksplorasi dan evaluasi dari pihak ketiga, evaluation stage from a third party,
yang diukur pada nilai wajarnya pada saat which is measured at fair value on
akuisisi; atau acquisition; or
(ii) ketika keberadaan deposit mineral secara (ii) when the existence of a commercially
komersial telah dapat ditetapkan. viable mineral deposit has been
established.
Kapitalisasi biaya eksplorasi dan evaluasi dicatat Capitalized exploration and evaluation costs
dalam akun Aset Eksplorasi dan Evaluasi yang are recorded under Exploration and
selanjutnya diukur dengan biaya perolehan Evaluation Assets are subsequently
dikurangi dengan penyisihan penurunan measured at cost and less any allowance for
nilainya. Aset ini tidak disusutkan karena belum impairment. Such assets are not depreciated
siap untuk dieksploitasi, namun dimonitor untuk as they are not available for use but
mengetahui adanya indikasi penurunan nilai. monitored for indications of impairment.
Apabila suatu penurunan nilai potensial Where a potential indication of impairment
terindikasi, penilaian dilakukan untuk setiap area exists, an assessment is performed for each
of interest sehubungan dengan kelompok aset area of interest in conjunction with the group
operasi, yang merupakan unit penghasil kas, of operating assets, representing a cash
yang berkaitan dengan eksplorasi yang generating unit, to which the exploration is
bersangkutan. attributed.
Apabila biaya eksplorasi yang ditangguhkan To the extent that deferred exploration costs
diperkirakan tidak dapat dipulihkan, biaya are not expected to be recovered, it is
tersebut dibebankan pada laba rugi. charged to profit or loss.
PaD1/ March 27, 2026 30 :
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Page 380
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
Arus kas yang berkaitan dengan kapitalisasi Cash flows associated with capitalized
biaya eksplorasi dan evaluasi diklasifikasikan exploration and evaluation costs are
sebagai arus kas aktivitas investasi dalam arus classified as investing activities in the
kas konsolidasian, sedangkan arus kas yang consolidated cash flows, while cash flows in
berkaitan dengan biaya eksplorasi dan evaluasi respect of exploration and evaluation costs
yang dibiayakan diklasifikasikan sebagai arus that are expensed are classified as operating
kas aktivitas operasi. cash flows.
2.p. Goodwill 2.p. Goodwill
Goodwill timbul dari akuisisi entitas anak dan Goodwill arises from the acquisition of
merupakan selisih imbalan yang ditransfer subsidiaries and represents the excess of the
terhadap kepemilikan dalam nilai wajar neto atas consideration transferred over the interest in
aset, liabilitas, dan liabilitas kontijensi the net fair value of the net identifiable assets,
teridentifikasi dan nilai wajar kepentingan non- liabilities and contingent liabilities of the
pengendali pada pihak akuisisi. acquiree and the fair value of the non-
controlling interest in the acquiree.
Untuk pengujian penurunan nilai, goodwill yang For the purposes of impairment testing,
diperoleh dalam kombinasi bisnis dialokasikan goodwill acquired in a business combination
pada setiap unit penghasil kas, atau kelompok is allocated to each cash-generating unit, or
unit penghasil kas, yang diharapkan dapat group of cash-generating unit, which is
memberikan manfaat dari sinergi kombinasi expected to benefit from the synergies of the
bisnis tersebut. Setiap unit atau kelompok unit combination. Each cash-generating unit or
yang memperoleh alokasi goodwill menunjukkan group of cash-generating unit to which the
tingkat terendah dalam entitas yang goodwill-nya goodwill is allocated represents the lowest
dipantau untuk tujuan manajemen internal. level within the entity at which goodwill is
Goodwill dipantau pada level segmen operasi. monitored for internal management
purposes. Goodwill is monitored at the
operating segment level.
2.q. Biaya Pengupasan 2.q. Stripping Costs
Dalam sebuah operasi pertambangan terbuka, In surface mining operations, the Group may
Grup mungkin memandang perlu untuk find it necessary to remove mine waste
memindahkan material sisa tambang materials (overburden) to gain access to
(overburden) untuk mendapatkan akses ke mineral ore deposits. This waste removal
cadangan bijih mineral (mineral ore). Aktivitas activity is known as “stripping”.
pemindahan material sisa tersebut dikenal
sebagai “pengupasan lapisan tanah”.
Selama tahap pengembangan tambang, yaitu During the development phase of the mine,
sebelum produksi dimulai, biaya pengupasan before production begins, stripping costs are
lapisan tanah biasanya dikapitalisasi sebagai usually capitalized as part of the cost of
bagian dari biaya pembangunan, building, developing, and constructing the
pengembangan dan konstruksi tambang. Biaya mine. Those capitalized costs are
kapitalisasian tersebut disusutkan atau depreciated or amortized on a systematic
diamortisasi dengan menggunakan metode unit basis, usually by using the units of production
produksi, pada saat dimulainya tahap method, once production begins.
produksinya.
PaD1/ March 27, 2026 31 :
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Page 381
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
Selama masa produksi, sepanjang manfaat During production phase, to the extent that
aktivitas pengupasan lapisan tanah dapat the benefit from the stripping activity is
menghasilkan persediaan, Grup mencatat biaya realized in the form of inventory produced,
aktivitas pengupasan lapisan tanah sesuai the Group accounts for the costs of that
dengan prinsip-prinsip yang diatur dalam PSAK stripping activity in accordance with the
202 mengenai “Persediaan”. Sepanjang principles of PSAK 202 regarding
manfaatnya adalah meningkatkan akses ke bijih “Inventories”. To the extent the benefit is
(ore), Grup mengakui biaya tersebut sebagai improved access to ore, the Group will
aset tidak lancar yaitu “Aset Aktivitas recognize these costs as a non-current asset
Pengupasan Tanah”. i.e. “Stripping Activity Assets”.
Grup mengakui aset aktivitas pengupasan The Group recognizes a stripping activity
lapisan tanah jika seluruh kriteria berikut ini asset if all the following criteria are met:
terpenuhi:
(i) besar kemungkinan bahwa manfaat ekonomi (i) it is probable that the future economic
masa depan, yaitu peningkatan akses benefit, i.e. improved access to the ore
menuju badan bijih (ore body) yang terkait body associated with the stripping
dengan aktivitas pengupasan lapisan tanah, activity, will flow to the Group;
akan mengalir kepada Grup;
(ii) Grup dapat mengidentifikasikan komponen (ii) the Group can identify the component of
ore body yang aksesnya telah ditingkatkan; the ore body for which access has been
dan improved; and
(iii) biaya yang terkait dengan aktivitas (iii) the costs relating to the stripping activity
pengupasan lapisan tanah dengan associated with that component can be
komponen tersebut dapat diukur secara measured reliably.
andal.
Pada saat pengakuan awal, Grup mengukur The Group initially measures the stripping
aktivitas pengupasan lapisan tanah dengan biaya activity asset at cost, this being the
perolehannya, yaitu yang merupakan akumulasi accumulation of costs directly incurred to
dari biaya-biaya yang secara langsung terjadi perform the stripping activity that improves
dalam melakukan aktivitas pengupasan lapisan access to the identified component of ore,
tanah yang meningkatkan akses terhadap plus an allocation of directly attributable
komponen ore yang telah teridentifikasi, overhead costs.
ditambah dengan alokasi biaya overhead yang
dapat diatribusikan secara langsung terhadap
aktivitas tersebut.
Beberapa operasi yang sifatnya insidental Some incidental operations may take place at
mungkin terjadi pada saat yang bersamaan the same time as the production stripping
dengan aktivitas pengupasan lapisan tanah, dan activity, but which are not necessary for the
tidak berkaitan dengan aktivitas pengupasan production stripping activity to continue as
lapisan tanah sebagaimana yang direncanakan. planned. The costs associated with these
Biaya-biaya yang terkait dengan operasi incidental operations will not be included in
insidentil tersebut tidak dapat dimasukkan the cost of the stripping activity asset.
sebagai biaya perolehan aset aktivitas
pengupasan lapisan tanah.
PaD1/ March 27, 2026 32 :
PT BUMI RESOURCES TBK 2025 Annual Report 381
Page 382
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
Setelah pengakuan awal, aset aktivitas After initial recognition, the stripping activity
pengupasan lapisan tanah dicatat dengan asset are carried at its cost less amortization
menggunakan biaya perolehan dikurangi and less impairment loss, in the same way as
amortisasi dan rugi penurunan nilai, dengan cara the existing asset of which it is a part.
yang sama seperti aset yang telah ada di mana
aset aktivitas pengupasan lapisan tanah tersebut
merupakan bagiannya.
Aset pengupasan lapisan tanah diamortisasi The stripping activity assets are amortised
secara sistematis selama umur manfaatnya on a systematic basis, over the expected
dengan menggunakan metode unit produksi useful life using the units of production
kecuali jika terdapat metode lain yang lebih method unless another method is more
tepat. appropriate.
2.r. Penurunan Nilai Aset 2.r. Impairment of Assets
Pada setiap akhir periode pelaporan, Grup At the end of each reporting period, the Group
menilai apakah terdapat indikasi bahwa suatu assess whether there is any indication that an
aset mengalami penurunan nilai. Jika terdapat asset may be impaired. If any such indication
indikasi itu, Grup mengestimasi jumlah exists, the Group will estimate the
terpulihkan dari aset tersebut. Jumlah yang recoverable amount of the asset.
terpulihkan ditentukan untuk setiap aset secara Recoverable amount is determined for an
individual, dan jika hal ini tidak dimungkinkan, individual asset, if it is not possible, the Group
Grup akan menentukan jumlah terpulihkan dari determines the recoverable amount of the
unit aset penghasil kas tersebut. asset’s cash-generating unit.
Jumlah terpulihkan adalah jumlah yang lebih The recoverable amount is the higher of fair
tinggi antara nilai wajar dikurangi biaya value, less costs to sell and its value in use.
pelepasannya dibandingkan dengan nilai Value in use is the present value of the
pakainya. Nilai pakai adalah nilai kini dari arus estimated future cash flows of the asset or
kas yang diharapkan akan diterima dari aset atau cash generating unit.
unit penghasil kas yang bersangkutan.
Jika jumlah terpulihkan suatu aset lebih rendah If the recoverable amount of an asset is less
dari jumlah tercatatnya, maka jumlah tercatat than it’s carrying amount, the carrying amount
aset tersebut diturunkan menjadi sebesar jumlah of the asset will be reduced to its recoverable
terpulihkannya. Penurunan tersebut diakui amount. The reduction is recognized in profit
dalam laba rugi. and loss.
Rugi penurunan nilai yang telah diakui dalam An impairment loss recognized in prior period
periode sebelumnya, selain goodwill, akan for an asset, other than goodwill, is reversed
dipulihkan jika terdapat perubahan estimasi yang if there has been a change in the estimates
digunakan dalam menentukan jumlah used to determine the asset’s recoverable
terpulihkan aset tersebut, sejak rugi penurunan amount since the last impairment loss was
nilai yang terakhir diakui. Jika hal ini yang terjadi, recognized. If this is the case, the carrying
maka jumlah tercatat aset tersebut dinaikkan ke amount of the asset will be increased to its
jumlah terpulihkannya dan kenaikannya recoverable amount. That increase is a
merupakan pembalikan dari rugi penurunan nilai reversal of an impairment loss.
sebelumnya.
PaD1/ March 27, 2026 33 :
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Page 383
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
2.s. Estimasi Liabilitas untuk Restorasi dan 2.s. Estimated Liability for Restoration and
Rehabilitasi Rehabilitation
Pengelolaan pelestarian lingkungan hidup yang Environmental management of the
dilakukan oleh entitas anak meliputi, namun tidak subsidiaries includes, but is not limited to, top-
terbatas pada, penggantian tanah bagian atas soil replacement, dredging of sediment ponds
(topsoil), pengerukan endapan pada kolam dan and dams, water quality control and waste
bendungan, pengawasan atas kualitas air, handling, planting, and seeding.
pengolahan limbah, penanaman kembali dan
pembibitan hutan.
Estimasi liabilitas restorasi dan rehabilitasi Estimated liability for restoration and
lingkungan ditentukan berdasarkan ketentuan rehabilitation costs are based principally on
dan peraturan yang berlaku. Beban restorasi dan legal and regulatory requirements. Such
rehabilitasi tersebut dibebankan sebagai beban estimated costs as a result of production
produksi. Estimasi liabilitas ditelaah secara rutin activities are charged as production cost.
dan dampak dari perubahannya diakui secara Estimates are reassessed regularly, and the
prospektif. effects of changes are recognized
prospectively.
Pengakuan bagian jangka pendek liabilitas Recognition of current portion of liability is
didasarkan pada estimasi yang dibuat oleh based on the estimates from the
Manajemen. Management.
2.t. Pajak Penghasilan 2.t. Income Tax
Manfaat atau beban pajak adalah jumlah Tax benefit or expense are the aggregate
keseluruhan pajak penghasilan baik kini maupun amount included in the determination of profit
tangguhan yang diperhitungkan dalam or loss for the period in respect of current tax
menentukan laba rugi untuk suatu periode. Pajak and deferred tax. Current tax and deferred tax
kini dan pajak tangguhan diakui dalam laporan is recognized in profit and loss, except for
laba rugi, kecuali pajak penghasilan yang timbul income tax arising from transactions or events
dari transaksi atau peristiwa yang diakui dalam that are recognized in other comprehensive
penghasilan komprehensif lain atau secara income or directly in equity. In this case, the tax
langsung di ekuitas. Jika hal ini yang terjadi, is recognized in other comprehensive income
pajak tersebut diakui dalam penghasilan or equity, respectively.
komprehensif lain atau ekuitas.
Jumlah pajak kini untuk periode berjalan dan Current tax for current and prior periods will, to
periode sebelumnya yang belum dibayar, diakui the extent unpaid, be recognized as a liability.
sebagai liabilitas. Jika jumlah pajak yang telah If the amount already paid in respect of current
dibayar untuk periode berjalan dan periode- and prior periods exceeds the amount due for
periode sebelumnya melebihi jumlah pajak yang those periods, the excess shall be recognized
terutang, maka kelebihannya diakui sebagai as an asset. Current tax liabilities or assets for
aset. Liabilitas atau aset pajak kini untuk periode the current and prior periods will be measured
berjalan dan periode sebelumnya diukur dengan at the amount expected to be paid to or
jumlah yang diperkirakan akan dibayar kepada recovered from the taxation authorities, using
atau direstitusi oleh otoritas perpajakan, yang the tax rates that have been enacted.
dihitung dengan menggunakan tarif pajak yang
berlaku.
PaD1/ March 27, 2026 34 :
PT BUMI RESOURCES TBK 2025 Annual Report 383
Page 384
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
Manfaat terkait dengan rugi pajak yang dapat Tax benefits relating to tax loss that can be
digunakan untuk memulihkan pajak kini dari carried back to recover current tax of a
periode sebelumnya diakui sebagai aset. Aset previous periods are recognized as an asset.
pajak tangguhan diakui untuk akumulasi rugi Deferred tax assets are recognized for the
pajak yang belum dikompensasikan dan kredit carry forward of unused tax losses and
pajak yang belum dimanfaatkan, sepanjang laba unused tax credit to the extent that it is
kena pajak masa depan kemungkinan besar probable that future taxable profit will be
akan tersedia untuk dimanfaatkan dengan rugi available against which the unused tax losses
pajak yang belum dikompensasikan dan kredit and unused tax credits can be utilized.
pajak yang belum dimanfaatkan.
Aset pajak tangguhan diakui untuk seluruh A deferred tax asset will be recognized for all
perbedaan temporer yang dapat dikurangkan deductible temporary differences to the
dari laba kena pajak sepanjang kemungkinan extent that it is probable that the taxable profit
besar akan tersedia untuk dimanfaatkan dan will be available to be utilized, and a deferred
liabilitas pajak tangguhan diakui untuk semua tax liability will be recognized for all taxable
perbedaan temporer kena pajak. temporary differences.
Aset dan liabilitas pajak tangguhan diukur Deferred tax assets and liabilities are
dengan menggunakan tarif pajak yang measured at the tax rates that are expected
diharapkan berlaku ketika aset itu dipulihkan to apply to the period when the asset is
atau pada saat liabilitas diselesaikan, realized or the liability is settled, based on tax
berdasarkan tarif pajak yang telah berlaku pada rates that have been enacted by the end of
akhir periode pelaporan. the reporting period.
Jumlah tercatat aset pajak tangguhan direviu The carrying amount of a deferred tax asset
pada setiap akhir periode pelaporan untuk reviewed at the end of each reporting period
memastikan bahwa tersedia jumlah pajak to ensure that the available amount of income
penghasilan dari laba kena pajak masa depan tax of future taxable income is sufficient to
dalam jumlah yang cukup untuk compensate the carrying amount of deferred
mengkompensasikan jumlah tercatat aset pajak tax assets.
tangguhan.
Grup melakukan saling hapus atas aset dan The Group offsets deferred tax assets and
liabilitas pajak tangguhan jika terdapat hak yang liabilities when there is a legally enforceable
berkekuatan secara hukum untuk melakukan right to offset current tax assets and liabilities,
saling hapus antara aset pajak kini dengan and when the deferred tax balances relate to
liabilitas pajak kini, dan apabila saldo pajak the same taxation authority.
tangguhan dikenakan oleh otoritas perpajakan
yang sama.
Grup melakukan saling hapus aset dan liabilitas The Group offsets current tax assets and tax
pajak kini jika terdapat hak yang dapat liabilities where the entity has a legally
dipaksakan secara hukum untuk melakukan enforceable right to offset, and intends either
saling hapus, dan terdapat maksud untuk to settle on a net basis, or to realise the asset
menyelesaikan secara neto atau untuk and settle the liability simultaneously.
merealisasikan aset dan menyelesaikan liabilitas
secara bersamaan.
PaD1/ March 27, 2026 35 :
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Page 385
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
2.u. Imbalan Kerja 2.u. Employee Benefit
Imbalan Kerja Jangka Pendek Short-term Employee Benefits
Imbalan kerja jangka pendek diakui ketika Short-term employee benefits are
seorang karyawan telah bekerja dalam suatu recognized when an employee has rendered
periode akuntansi. Jumlah imbalan kerjanya service during accounting period. The
diukur sebesar jumlah nominalnya tanpa amount of employee benefits is measured at
dihitung nilai tunainya. Imbalan kerja jangka the nominal amount without calculating the
pendek mencakup antara lain upah, gaji, bonus cash value. Short term employee benefits
dan insentif. include such as wages, salaries, bonus and
incentives.
Imbalan Pascakerja Post-employment Benefits
Imbalan pascakerja seperti pensiun, uang pisah Post-employment benefits such as
dan uang penghargaan masa kerja dihitung retirement, severance and service payments
berdasarkan Undang-Undang Ketenaga-kerjaan are calculated based on Labor Law No.
No. 13/2003. 13/2003.
Grup memiliki program imbalan pascakerja The Group has defined post-employment
imbalan pasti dan iuran pasti. Grup mengakui benefits and defined contribution plans.
jumlah liabilitas imbalan dan iuran pasti neto The Group recognizes the amount of the
sebesar nilai kini kewajiban imbalan pasti pada net defined benefit liability at the present
akhir periode pelaporan dikurangi dengan nilai value of the defined benefit obligation at
wajar aset program yang dihitung oleh aktuaris the end of the reporting period less the fair
independen dengan menggunakan metode value of plan assets which calculated by
Projected Unit Credit. Nilai kini kewajiban independent actuaries using the Projected
imbalan pasti ditentukan dengan Unit Credit method. Present value benefit
mendiskontokan imbalan tersebut. obligation determines by discounting the
benefit.
Biaya jasa kini, biaya jasa lalu dan keuntungan Current service cost, past service cost and
atau kerugian pada saat penyelesaian, termasuk gain or loss on settlement, and net interest
biaya bunga atas liabilitas imbalan pasti diakui on the net defined benefit liability are
dalam laba rugi. recognized in profit and loss.
Pengukuran kembali atas liabilitas imbalan pasti The remeasurement of the net defined
yang terdiri dari keuntungan atau kerugian benefit liability comprises actuarial gains
aktuarial, imbal hasil atas aset program dan and losses, the return on plan assets, and
setiap perubahan dampak batas atas aset diakui any change in effect of the asset ceiling are
sebagai penghasilan komprehensif lain. recognized in other comprehensive
income.
Uang Pisah Termination Benefits
Uang Pisah terutang pada saat Grup Termination benefits are payable when the
menghentikan hubungan kepegawaian sebelum Group terminates the relationship before
usia pensiun normal yaitu ketika seorang the normal retirement age when an
karyawan mengajukan pengunduran diri dengan employee submits voluntary resignation,
sukarela dan Grup menerimanya atau pada and the Group receives it or when the
waktu Grup memutuskan hubungan kerja karena Group terminates the employment
restrukturisasi yang disertai dengan kompensasi relationship due to restructuring
imbalan uang pisah. Uang pisah diakui pada saat accompanied by severance compensation
yang mana yang lebih cepat antara saat Grup benefits. Termination benefits are
menerima pengajuan pengunduran diri recognized when the Group is accepting
karyawan dan saat Grup mengakui biaya submissions of the resignation of the
restrukturisasi yang bersangkutan. employee and when the Group recognizes
the restructuring costs, whichever is faster.
PaD1/ March 27, 2026 36 :
PT BUMI RESOURCES TBK 2025 Annual Report 385
Page 386
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
Dalam hal Grup mengajukan penawaran agar In cases where an offer is submitted for
karyawan mengundurkan diri secara sukarela, employees to voluntarily resign, termination
uang pisah diukur berdasarkan jumlah karyawan benefits are measured based on the
yang diharapkan akan menerima penawaran number of employees expected to receive
tersebut. Imbalan yang jatuh tempo lebih dari the offer. Rewards due more than twelve
dua belas bulan setelah periode pelaporan months after the reporting period are
didiskontokan ke nilai masa kini. discounted to present value.
2.v. Pengakuan Pendapatan dan Beban 2.v. Revenue and Expenses Recognition
Pendapatan diukur pada nilai wajar pembayaran Revenue is measured at the fair value of the
yang diterima atau dapat diterima dari penjualan consideration received or receivable for the
barang atau penyerahan jasa, tidak termasuk sale of goods and rendering services,
diskon, rabat dan Pajak Pertambahan Nilai excluding discounts, rebates and Value
(PPN). Added Tax (VAT).
Pendapatan dari kontrak dengan pelanggan Revenue from contracts with customers
Pengakuan pendapatan harus memenuhi lima Revenue recognition has to fulfill five steps
langkah analisa sebagai berikut: of assessment:
• Identifikasi kontrak dengan pelanggan. • Identify contract(s) with a customer.
• Identifikasi kewajiban pelaksanaan dalam • Identify the performance obligations in
kontrak. Kewajiban pelaksanaan the contract. Performance obligations
merupakan janji-janji dalam kontrak untuk are promises in a contract to transfer to
menyerahkan barang atau jasa yang a customer goods or services that are
memiliki karakteristik berbeda ke distinct.
pelanggan.
• Penetapan harga transaksi. Harga transaksi • Determine the transaction price.
merupakan jumlah imbalan yang berhak Transaction price is the amount of
diperoleh suatu entitas sebagai kompensasi consideration to which an entity
atas diserahkannya barang atau jasa yang expects to be entitled in exchange for
dijanjikan ke pelanggan. Jika imbalan yang transferring promised goods or services
dijanjikan di kontrak mengandung suatu to a customer. If the consideration
jumlah yang bersifat variabel, maka Grup promised in a contract includes a
membuat estimasi jumlah imbalan tersebut variable amount, the Group estimates
sebesar jumlah yang diharapkan berhak the amount of consideration to which it
diterima atas diserahkannya barang atau expects to be entitled in exchange for
jasa yang dijanjikan ke pelanggan dikurangi transferring the promised goods or
dengan estimasi jumlah jaminan kinerja jasa services to a customer less the
yang akan dibayarkan selama periode estimated amount of service level
kontrak. guarantee which will be paid during the
contract period.
PaD1/ March 27, 2026 37 :
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Page 387
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
Alokasi harga transaksi ke setiap kewajiban
•
• • Allocate the transaction price to each
pelaksanaan dengan menggunakan dasar performance obligation on the basis of
harga jual berdiri sendiri relatif dari setiap the relative stand-alone selling prices of
barang atau jasa berbeda yang dijanjikan di each distinct goods or services
kontrak. Ketika tidak dapat diamati secara promised in the contract. Where these
langsung, harga jual berdiri sendiri relative are not directly observable, the relative
diperkirakan berdasarkan biaya yang stand-alone selling price are estimated
diharapkan ditambah margin. based on expected cost plus margin.
• Pengakuan pendapatan ketika kewajiban • Recognize revenue when performance
pelaksanaan telah dipenuhi dengan obligation is satisfied by transferring the
menyerahkan barang atau jasa yang promised goods or services to a
dijanjikan ke pelanggan (ketika pelanggan customer (which is when the customer
telah memiliki kendali atas barang atau jasa obtains control of that goods or
tersebut). services).
Pendapatan dari penjualan barang diakui ketika Revenue from sales of goods is recognized
pengendalian dialihkan kepada pelanggan. when control transfers to the customer.
Terdapat kondisi dimana pertimbangan There may be circumstances when
diperlukan berdasarkan lima indikator judgement is required based on the five
pengendalian di bawah ini: indicators of control below:
• Pelanggan telah memiliki risiko dan manfaat • The customer has the significant risks
signifikan atas kepemilikan aset dan and rewards of ownership and has the
memperoleh kemampuan untuk ability to direct the use of, and obtain
mengarahkan penggunaan atas, dan substantially all of the remaining
memperoleh secara substansial seluruh benefits from the goods.
sisa manfaat dari barang.
• Pelanggan memiliki kewajiban kini untuk • The customer has a present obligation
membayar sesuai dengan syarat dan to pay in accordance with the terms of
ketentuan dalam kontrak penjualan. the sales contract.
• Pelanggan telah menerima barang. • • The customer has accepted the goods.
Penjualan barang dapat tergantung pada Sales may be subject to adjustment
penyesuaian berdasarkan inspeksi based on the inspection of shipments
terhadap pengiriman oleh pelanggan. by the customer. In these cases, sales
Dalam hal ini, penjualan diakui berdasarkan are recognised based on the Group’s
estimasi terbaik Grup terhadap kualitas best estimate of the grade and/or
dan/atau kuantitas saat pengiriman, dan quantity at the time of shipment, and
penyesuaian kemudian dicatat dalam akun any subsequent adjustments are
pendapatan. Secara historis, perbedaan recorded against revenue. Historically,
antara kualitas dan kuantitas, estimasi the differences between estimated and
dan/atau aktual tidak signifikan. actual grade and/or quantity are not
significant.
• Pelanggan telah memiliki hak kepemilikan • The customer has legal title to the
legal atas barang. goods.
• Pelanggan telah menerima kepemilikan fisik • The customer has physical possession
atas barang. of the goods.
PaD1/ March 27, 2026 38 :
PT BUMI RESOURCES TBK 2025 Annual Report 387
Page 388
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
Grup mengalihkan pengendalian atas barang The Group transfers control of a good or
atau jasa sepanjang waktu, jika satu dari kriteria service overtime, if one from the following
berikut terpenuhi: criteria is met:
• Pelanggan secara simultan menerima • The customer simultaneously receives
dan mengkonsumsi manfaat yang and consumes the benefits provided by
dihasilkan dari pelaksanaan Grup selama the entity’s performance as the Group
Grup melaksanakan kewajiban perform;
pelaksanaannya;
• Pelaksanaan Grup menimbulkan atau • The Group’s performance creates or
meningkatkan aset (sebagai contoh, enhances an asset (for example, work
pekerjaan dalam proses) yang dikendalikan in progress) that the customer controls
pelanggan selama aset tersebut as the asset is created or enhanced; or
ditimbulkan atau ditingkatkan; atau
• Pelaksanaan Grup tidak menimbulkan suatu • The Group’s performance does not
aset dengan penggunaan alternatif bagi create an asset with alternative use to
Grup dan Grup memiliki hak atas the Group, and the Group has an
pembayaran yang dapat dipaksakan atas enforceable right to payment for
pelaksanaan yang telah diselesaikan performance completed to date.
sampai tanggal pelaporan.
Grup menerapkan metode output untuk The Group applies the output method for
mengukur kemajuan pekerjaan. Grup measuring progress. The Group excludes
mengecualikan dari pengukuran kemajuan from the measure of progress any goods or
setiap barang atau jasa di mana Grup tidak services for which the Group does not
mengalihkan pengendalian kepada pelanggan. transfer control to a customer.
Grup mengakui pendapatan atas kewajiban The Group recognises revenue for a
pelaksanaan yang dipenuhi sepanjang waktu performance obligation satisfied overtime
hanya jika entitas dapat mengukur kemajuan only if the Group can reasonably measure
secara wajar terhadap penyelesaian penuh atas its progress towards complete satisfaction
kewajiban pelaksanaan. Dalam beberapa of the performance obligation. In some
keadaan, Grup mungkin tidak dapat mengukur circumstances, the Group may not be able
hasil kewajiban pelaksanaan secara wajar, tetapi to reasonably measure the outcome of a
Grup memperkirakan untuk memulihkan biaya performance obligation, but the Group
yang terjadi dalam memenuhi kewajiban expects to recover the costs incurred in
pelaksanaan. Dalam keadaan tersebut, Grup satisfying the performance obligation. In
mengakui pendapatan hanya sejumlah biaya those circumstances, the Group recognises
yang terjadi sampai waktu tertentu di mana Grup revenue only to the extent of the costs
dapat mengukur hasil kewajiban pelaksanaan incurred until such time that it can
secara wajar. reasonably measure the outcome of the
performance obligation.
2.w. Biaya Emisi Saham 2.w. Stock Issuance Cost
Biaya emisi saham dicatat sebagai pengurang The stock issuance cost is recorded as a
modal disetor dan disajikan sebagai bagian dari deduction of proceed from paid in capital
ekuitas dalam akun Tambahan Modal Disetor. and presented as part of stockholders’
equity under Additional Paid in Capital
account.
PaD1/ March 27, 2026 39 :
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Page 389
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
2.x. Laba per Saham 2.x. Earnings per Share
Laba per saham dihitung dengan membagi laba Basic earnings per share is computed by
atau rugi yang dapat diatribusikan kepada dividing the profit or loss attributable to
pemegang saham biasa entitas induk dengan ordinary equity holders of the parent entity
jumlah rata-rata tertimbang saham biasa yang by the weighted average number of
beredar dalam periode itu. Untuk tujuan ordinary shares outstanding during the
penghitungan laba per saham dilusian, Grup period. For the purpose of calculating
menyesuaikan laba atau rugi yang dapat diluted earnings per share, the Group will
diatribusikan kepada pemegang saham biasa adjust profit or loss attributable to ordinary
entitas induk dan jumlah rata-rata tertimbang equity holders of the parent entity, and the
saham yang beredar, atas dampak dari seluruh weighted average number of shares
instrumen yang berpotensi saham biasa yang outstanding, for the effect of all dilutive
bersifat dilutif. potential ordinary shares.
2.y. Segmen Operasi 2.y. Operating Segment
Grup menyajikan segmen operasi berdasarkan The Group presented operating segments
informasi keuangan yang digunakan oleh based on the financial information used by
pengambil keputusan operasional dalam the chief operating decision maker in
mengevaluasi kinerja segmen dan menentukan assessing the performance of segments and
alokasi sumber daya yang dimilikinya. in the allocation of resources. The segments
Segmentasi dilakukan berdasarkan aktivitas are based on the activities of each of the legal
setiap kegiatan operasi dari entitas legal di entities operating within the Group.
dalam Grup.
2.z. Saham Treasuri 2.z. Treasury Stock
Saham treasuri dicatat sebesar biaya Treasury stock is recorded at its acquisition
perolehannya dan disajikan sebagai pengurang cost and presented as a deduction from
modal saham di bagian ekuitas dalam laporan capital stock under equity section of
posisi keuangan. Selisih lebih penerimaan dari statements of financial position. The excess
penjualan saham treasuri di masa yang akan of proceed from future re-sale of treasury
datang diatas biaya perolehannya atau stock over the related acquisition cost or vice-
sebaliknya, akan diperlakukan sebagai versa shall be accounted for as an addition to
penambah atau pengurang akun tambahan or deduction from additional paid-in capital.
modal disetor.
2.aa.Sewa 2.aa.Lease
Sewa digolongkan sebagai liabilitas sewa dan Leases are categorized as lease liability and
dicatat sebagai Aset Hak Guna kecuali jika recognized as Right of Use Assets, except for
berjangka pendek dan/atau aset bernilai rendah. short-term and/or low value asset.
Pengukuran atas Aset Hak Guna Measurement of Right-of-Use Asset
Grup mengakui aset hak-guna dan liabilitas The Group recognizes a right-of-use asset
sewa pada tanggal berlakunya sewa. Aset hak- and a lease liability at the lease
guna awalnya diukur pada biaya perolehannya, commencement date. The right-of-use asset
yang terdiri dari jumlah pengukuran awal is initially measured at cost, which comprises
liabilitas sewa yang disesuaikan dengan the initial amount of the lease liability
pembayaran sewa yang dilakukan pada atau adjusted for any lease payments made at or
sebelum tanggal awal, ditambah dengan biaya before the commencement date, plus any
langsung awal dan estimasi biaya untuk initial direct costs incurred and an estimate of
membongkar, merestorasi dan memindahkan costs to dismantle, restore and remove the
aset yang bersangkutan ke lokasinya, dikurangi underlying asset to its located, less any lease
dengan insentif sewa yang diterima. incentives received.
PaD1/ March 27, 2026 40 :
PT BUMI RESOURCES TBK 2025 Annual Report 389
Page 390
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
Setelah tanggal permulaan, Grup mengukur aset After the lease commencement date, the
hak guna dengan model biaya, yaitu biaya Group measures a right-of use asset at cost,
perolehan dikurangi akumulasi penyusutan dan which comprises the initial amount less
akumulasi penurunan nilai, serta disesuaikan accumulated depreciation and accumulated
dengan pengukuran kembali liabilitas sewa. impairment and adjusted for any
remeasurement of lease liability.
Aset hak guna disusutkan dengan menggunakan The right-of use asset is depreciated using
metode garis lurus. Jika suatu sewa straight-line method. If a lease has an option
mengandung hak opsi bagi Grup untuk memiliki for the Group to own the related asset, the
aset yang bersangkutan maka aset hak guna right of use asset will be depreciated from the
akan disusutkan mulai dari awal perjanjian sewa inception of the lease agreement until the end
hingga berakhirnya masa manfaat aset itu. of the asset's useful life. The policy regarding
Kebijakan mengenai periode penyusutan aset the depreciation period for the right of use
hak guna yang mengandung hak opsi adalah assets with option rights is same with the
sama dengan kebijakan aset tetap yang serupa. similar fixed asset policy.
Pengukuran atas Liabilitas Sewa Measurement of Lease Liabilities
Liabilitas sewa awalnya diukur pada nilai kini The lease liability is initially measured at the
atas pembayaran sewa yang belum dibayar present value of the lease payments that are
pada tanggal awal sewa, yang didiskontokan not yet paid at the commencement date,
dengan menggunakan suku bunga implisit sewa discounted using the interest rate implicit in
yang bersangkutan. Jika suku bunga tersebut the lease. If that rate cannot be readily
tidak dapat ditentukan, maka digunakan suku determined, the Group incremental borrowing
bunga inkremental pinjaman Grup. Pada rate. Generally, the Group uses its
umumnya, Grup menggunakan suku bunga incremental borrowing rate as the discount
inkremental pinjaman sebagai tingkat diskonto. rate.
Setelah tanggal permulaan, Grup mengukur After the commencement date, the Group
liabilitas sewa dengan: shall measure the lease liability by:
1. Meningkatkan jumlah tercatat untuk 1. Increasing the carrying amount to reflect
merefleksikan bunga atas liabilitas sewa; interest in the lease liability;
2. Mengurangi jumlah tercatat untuk 2. Reducing the carrying amount to reflect
merefleksikan sewa yang telah dibayar; dan the lease payments made; and
3. Mengukur kembali jumlah tercatat untuk 3. Remeasuring the carrying amount to
merefleksikan penilaian kembali atau reflect any reassessment or lease
modifikasi sewa atau untuk merefleksikan modifications, or to reflect revised in-
pembayaran sewa tetap secara substansi substance fixed lease payments.
revisian.
Liabilitas sewa diukur kembali: Lease liabilities remeasured when:
1. Jika ada perubahan dalam pembayaran 1. If there is a change in future lease
sewa masa depan yang timbul dari payments arising from a change in an
perubahan indeks atau suku bunga. index or interest rate.
2. Jika terdapat perubahan estimasi Grup 2. If there is a change in the Group estimate
terhadap jumlah utang yang diperkirakan of the amount expected to be payable
akan dibayar dengan adanya jaminan nilai under a residual value guarantee; or
residual; atau
PaD1/ March 27, 2026 41 :
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Page 391
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
3. Jika Grup mengubahnya menjadi opsi 3. If the Group changes its assessment of
pembelian, perpanjangan atau penghentian. whether it will exercise a purchase,
extension or termination option.
Ketika liabilitas sewa diukur kembali dengan cara When the lease liability is remeasured in this
yang disebutkan di atas, penyesuaian dilakukan way, a corresponding adjustment is made to
terhadap nilai tercatat aset hak-guna, atau the carrying amount of the right-of-use
dicatat dalam laba rugi jika nilai tercatat aset hak assets or is recorded in profit or loss if the
guna itu telah berkurang menjadi nol. carrying amount of the right-of-use asset has
been reduced to zero.
Perlakuan Akuntansi atas Sewa yang Accounting Treatment on Short-Term
Berjangka Pendek dan Aset yang Bernilai and Low-Value Assets Lease
Rendah
Sewa jangka pendek adalah sewa dengan masa Short-term leases are leases with a lease
sewa kurang dari atau sama dengan term of 12 months or less. Low-value assets
12 bulan. Sewa aset bernilai rendah adalah sewa are the value of lease assets less than the
aset yang harga barunya tidak lebih dari plafon maximum amount of low value set in the
nilai rendah yang ditetapkan oleh Grup. Group’s policy.
Sewa aset berjangka pendek dan yang bernilai Short-term leases and low-value assets
rendah dicatat sebagai sewa dibayar dimuka dan were recognized as a prepaid expense and
diamortisasi dengan menggunakan metode garis amortized using straight-line method.
lurus.
2.bb. Provisi 2.bb. Provision
Provisi diakui bila Grup memiliki kewajiban kini, A provision is recognized when Group has a
baik bersifat hukum maupun konstruktif, sebagai present obligation, legal or constructive, as
akibat peristiwa masa lalu dan kemungkinan a result of past event and it is probable that
besar penyelesaian kewajiban tersebut an outflow of resources will be required to
menyebabkan arus keluar sumber daya serta settle the obligation and the amount of the
nilai kewajibannya dapat diestimasi secara obligation can be estimated reliably.
andal.
Jumlah yang diakui sebagai provisi merupakan The amount recognized as a provision will
estimasi terbaik pengeluaran yang diperlukan be the best estimate of the expenditure
untuk menyelesaikan kewajiban kini pada akhir required to settle the present obligation at
periode pelaporan, dengan mempertimbangkan the end of the reporting period, by taking into
berbagai risiko dan ketidakpastian. Apabila suatu account the risks and uncertainties. Where a
provisi diukur menggunakan arus kas yang provision is measured using the estimated
diperkirakan untuk menyelesaikan kewajiban cash flows to settle the present obligation, its
kini, maka nilai tercatatnya adalah nilai kini dari carrying amount is the present value of
arus kas itu. those cash flows.
Jika sebagian atau seluruh pengeluaran untuk Where some or all of the expenditure to
menyelesaikan provisi diganti oleh pihak ketiga, settle a provision is expected to be
maka penggantian itu diakui hanya pada saat reimbursed by another party, the
timbul keyakinan bahwa penggantian pasti akan reimbursement will be recognized when it is
diterima jika Grup menyelesaikan kewajiban. virtually certain that reimbursement will be
Penggantian tersebut diakui sebagai aset yang received when the Group settles the
terpisah. Jumlah yang diakui sebagai obligation. The reimbursement shall be
penggantian tidak boleh melebihi provisi. treated as a separate asset.
PaD1/ March 27, 2026 42 :
PT BUMI RESOURCES TBK 2025 Annual Report 391
Page 392
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL (Lanjutan) INFORMATION (Continued)
The amount recognized for the
reimbursement will not exceed the amount
of the provisions.
Provisi ditelaah pada setiap tanggal pelaporan Provisions are reviewed at each reporting
dan disesuaikan untuk mencerminkan estimasi date and adjusted to reflect the most current
terbaik yang paling kini. Jika arus keluar sumber best estimate. If it is no longer probable that
daya untuk menyelesaikan kewajiban an outflow of resources will be required to
kemungkinan besar tidak terjadi, maka provisi settle the obligation, the provision is
dibatalkan. reversed.
3. SUMBER KETIDAKPASTIAN ESTIMASI DAN 3. SOURCE OF ESTIMATION UNCERTAINTY
PERTIMBANGAN AKUNTANSI YANG AND CRITICAL ACCOUNTING
PENTING JUDGMENTS
Penyusunan Laporan keuangan konsolidasian The preparation of the Group’s consolidated
Grup mengharuskan Manajemen untuk financial statements requires Management
membuat berbagai estimasi, asumsi dan to make estimates, assumptions, and
pertimbangan yang dapat memengaruhi jumlah judgments that affect the reported amounts
yang dilaporkan pada laporan keuangan of revenues, expenses, assets and liabilities,
konsolidasian. Adanya ketidakpastian dalam and the disclosure of contingent liabilities, at
estimasi, asumsi, dan pertimbangan tersebut the end of the reporting period. Uncertainty
dapat mengakibatkan penyesuaian material atas about these estimates assumptions and
jumlah tercatat aset dan liabilitas yang judgements could result in outcomes that
terdampak dalam pelaporan yang akan datang. require a material adjustment to the carrying
amount of the asset and liability affected in
future periods.
Estimasi dan Asumsi Akuntansi Accounting Estimates and Assumptions
Grup membuat estimasi dan asumsinya The Group makes its estimates and
berdasarkan parameter yang tersedia pada assumptions based on the parameters
tanggal penyusunan laporan keuangan available at the date of preparation of the
konsolidasian. Estimasi dan asumsi dapat consolidated financial statements. Estimates
berubah sebagai akibat dari perubahan pasar and assumptions regarding the future may
atau keadaan yang di luar kendali Grup. Hasil change as a result of market changes or
operasi di masa depan dapat dipengaruhi secara circumstances that are beyond the control of
material oleh perubahan estimasi yang timbul the Group. The results of future operations
dari perubahan parameter. Berikut adalah can be materially influenced by changes in
berbagai estimasi dan asumsi yang dapat estimates arising from changes in
memengaruhi angka-angka dalam Laporan parameters. The following are various
keuangan konsolidasian Grup: estimates and assumptions that can affect
the figures in the Group's consolidated
financial statements:
Masa Manfaat Aset Tetap dan Properti Useful Lives of Fixed Assets and Mining
Pertambangan Properties
Grup melakukan penelaahan berkala atas masa The Group periodically reviews the economic
manfaat ekonomis aset tetap berdasarkan useful lives of fixed assets based on factors
faktor-faktor seperti spesifikasi teknis dan such as technical specifications and future
perkembangan teknologi di masa depan, serta technological developments, as well as
estimasi masa ekonomis cadangan mineral yang estimation of the economic life of mineral
mengandung ketidakpastian. reserves containing uncertainty.
PaD1/ March 27, 2026 43 :
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
3. SUMBER KETIDAKPASTIAN ESTIMASI DAN 3. SOURCE OF ESTIMATION UNCERTAINTY
PERTIMBANGAN AKUNTANSI YANG AND CRITICAL ACCOUNTING
PENTING (Lanjutan) JUDGMENTS (Continued)
Imbalan Kerja Employment Benefits
Nilai kini liabilitas imbalan kerja tergantung dari The present value of the employment
beberapa faktor yang ditentukan berdasarkan benefits obligation depends on several
berbagai asumsi, yang antara lain terdiri dari factors determined based on various
tingkat diskonto, tingkat kenaikan gaji, tingkat assumptions, which consist of among others,
mortalitas, tingkat kemungkinan cacat, dan discount rate, salary growth rate, mortality
tingkat pengunduran diri. Perubahan dalam rate, disability rate, and resignation rate.
asumsi dapat memengaruhi jumlah tercatat Changes in assumptions can affect the
imbalan kerja. carrying amount of employment benefits.
Nilai Wajar Instrumen Keuangan Fair Value of Financial Instruments
Bila nilai wajar aset keuangan dan liabilitas Where the fair values of financial assets and
keuangan yang tercatat pada laporan posisi financial liabilities recorded on the statement
keuangan tidak tersedia di pasar aktif, maka nilai of financial position cannot be derived from
wajarnya ditentukan dengan menggunakan active markets, they are determined using a
berbagai teknik penilaian termasuk penggunaan variety of valuation techniques that include
model matematika tertentu. Input untuk model ini the use of mathematical models. The inputs
berasal dari data pasar yang bisa diamati to these models are derived from observable
sepanjang data tersebut tersedia. Bila data pasar market data where possible, but where
yang bisa diamati tersebut tidak tersedia, maka observable market data is not available,
pertimbangan manajemen diperlukan untuk management’s judgement is required to
menentukan nilai wajarnya. establish fair values.
Pertimbangan tersebut mencakup pertimbangan The judgments include considerations of
likuiditas dan model input seperti model liquidity and model inputs such as volatility for
volatilitas untuk transaksi derivatif yang long term derivatives and discount rates,
berjangka waktu panjang dan tingkat prepayment rates, and default rate
diskontonya, tingkat pelunasan dipercepat, dan assumptions.
asumsi tingkat gagal bayar.
Realisasi dari Aset Pajak Tangguhan Realization of Deferred Tax Assets
Aset pajak tangguhan diakui atas seluruh rugi Deferred tax assets are recognized for all
fiskal yang belum digunakan sepanjang besar unused tax loss to the extent that it is
kemungkinannya bahwa penghasilan kena pajak probable that taxable profit will be available
akan tersedia di masa yang akan datang against which tax the loss can be utilized.
sehingga rugi fiskal tersebut dapat digunakan. Management estimates are required to
Estimasi manajemen diperlukan untuk determine the amount of deferred tax assets
menentukan jumlah aset pajak tangguhan yang that can be recognized, based upon the likely
dapat diakui, berdasarkan saat penggunaan dan timing and the level of future taxable profits
tingkat penghasilan kena pajak serta strategi together with future tax planning strategies.
perencanaan pajak masa depan.
Menentukan Perkiraan Cadangan Mineral Determining Mineral Reserve Estimates
Sumber mineral adalah suatu konsentrasi atau Mineral resources refer to a concentration or
keberadaan mineral di dalam atau di atas kerak occurrence of mineral of intrinsic economic
bumi yang memiliki nilai ekonomi, dalam bentuk interest in or on the earth’s crust in such form
dan kuantitas yang memiliki prospek ekonomis and quantity that there are reasonable
yang layak untuk ditambang. Lokasi, kuantitas, prospects for eventual economic extraction.
kualitas, karakteristik geologi dan keberlanjutan The location, quantity, grade, geological
dari sumber mineral itu dapat diketahui, characteristics, and continuity of a mineral
diperkirakan atau ditafsirkan melalui bukti resource are known, estimated or interpreted
geologi dan sains yang spesifik. Sumber daya from specific geological evidence and
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PT BUMI RESOURCES TBK 2025 Annual Report 393
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
3. SUMBER KETIDAKPASTIAN ESTIMASI DAN 3. SOURCE OF ESTIMATION UNCERTAINTY
PERTIMBANGAN AKUNTANSI YANG AND CRITICAL ACCOUNTING
PENTING (Lanjutan) JUDGMENTS (Continued)
mineral digolongkan berdasarkan urutan tingkat science. Mineral resources are subdivided, in
kepercayaan geologisnya menjadi tiga kategori: order of increasing its geological confidence,
“tereka” (inferred), “terindikasi” (indicated) dan into “inferred”, “indicated” and “measured”
“terukur” (measured). categories.
Cadangan mineral didefinisikan sebagai bagian Mineral reserve is the economically mineable
dari sumber daya mineral yang measured dan part of a measured and indicated mineral
indicated, yang secara ekonomi dapat resource. Mineral reserves are subdivided in
ditambang. Cadangan mineral dibagi order of its increasing confidence into
berdasarkan tingkatan keyakinannya “cadangan “probable mineral reserves” and “proven
terestimasi” dan “cadangan terbukti”. mineral reserves”.
Jumlah cadangan mineral digunakan sebagai Mineral reserves are used in the calculation
basis perhitungan: penyusutan, amortisasi dan of depreciation, amortization and impairment
penurunan nilai, perhitungan rasio pengupasan charges, the assessment of life of mine
tanah selama masa penambangan dan stripping ratios and for forecasting the timing
prakiraan saat pembayaran untuk penutupan of the payment of close-down and restoration
tambang serta perkiraan biaya restorasi dan costs and clean up costs.
pembersihan.
Dalam menentukan umur tambang untuk tujuan In assessing the life of a mine for accounting
akuntansi, sumber daya mineral hanya akan purposes, mineral resources are only taken
diperhitungkan apabila terdapat tingkat into account where there is a high degree of
keyakinan yang tinggi akan diperoleh hasil confidence of economic extraction.
tambang yang ekonomis.
Terdapat berbagai ketidakpastian inheren dalam There are numerous uncertainties inherent in
pengestimasian cadangan dan penentuan estimating reserves and assumptions that
asumsi yang digunakan pada saat estimasi are valid at the time of estimation but may
dilakukan, yang dapat berubah secara signifikan change significantly when new information
ketika tersedia informasi yang baru. Perubahan becomes available. Changes in the forecast
perkiraan harga komoditas, nilai tukar uang, prices of commodities, exchange rates,
biaya produksi atau tingkat pemulihan dapat production costs or recovery rates may
mengubah status keekonomian dari cadangan change the economic status of reserves and
yang, pada akhirnya, dapat mengakibatkan may, ultimately, result in changes to reserve
perubahan terhadap perkiraan cadangan. estimates.
Menentukan Kapitalisasi Biaya Eksplorasi dan Determining Capitalization of Exploration and
Evaluasi Evaluation Costs
Kebijakan akuntansi yang diterapkan oleh Grup The application of the Group’s accounting
untuk aset eksplorasi dan evaluasi memerlukan policy for exploration and evaluation assets
pertimbangan dalam menentukan apakah requires judgment in determining whether
manfaat ekonomis masa mendatang akan terjadi future economic benefits are likely to occur
dari hasil eksploitasi di masa mendatang atau either from future exploitation or sale or
dari penjualannya ataukah aktivitas eksplorasi itu where activities have not reached a stage
dinilai tidak mencapai tahap keberadaan that permits a reasonable assessment of the
cadangan yang layak. existence of reserves.
PaD1/ March 27, 2026 45 :
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
3. SUMBER KETIDAKPASTIAN ESTIMASI DAN 3. SOURCE OF ESTIMATION UNCERTAINTY
PERTIMBANGAN AKUNTANSI YANG AND CRITICAL ACCOUNTING
PENTING (Lanjutan) JUDGMENTS (Continued)
Menurut Joint Ore Reserves Committee (JORC), The determination of a Joint Ore Reserves
cadangan adalah suatu proses pengestimasian Committee (JORC), resource is an
yang mengandung tingkat ketidakpastian yang estimation process that requires varying
beragam tergantung dari sub-klasifikasinya. degrees of uncertainty depending on sub-
Estimasi ini berdampak secara langsung pada classification and these estimates directly
penentuan biaya eksplorasi tangguhan. impact on the point of deferred exploration
costs.
Sehubungan dengan biaya tangguhan ini, Under the deferral policy, management is
manajemen diharuskan untuk membuat estimasi required to make certain estimates and
dan asumsi atas peristiwa atau keadaan di assumptions about future events or
masa mendatang, khususnya tentang apakah circumstances, in particular whether an
keberlanjutan operasi penambangan yang economically viable extraction operation can
ekonomis dapat dilaksanakan. Estimasi dan be established. Estimates and assumptions
asumsi tersebut dapat berubah jika di kemudian may vary as further information becomes
hari tersedia informasi-informasi lainnya. Apabila available. If, after the capitalized exploration
biaya eksplorasi dan evaluasi telah dikapitalisasi and evaluation cost (i.e., exploration and
menjadi aset eksplorasi dan evaluasi, namun evaluation assets) is recorded, further
pemulihan atas biaya-biaya ini tidak information suggests that recovery of such
dimungkinkan, maka biaya-biaya tersebut akan cost is not possible (Note 14).
dihapuskan (Catatan 14).
Estimasi untuk Restorasi dan Rehabilitasi Estimated for Restoration and Rehabilitation
Grup mengestimasi secara berkala biaya untuk The Group reviews periodically the estimated
merestorasi dan merehabilitasi berdasarkan for restoration and rehabilitation based on
aktivitas yang telah dilakukan dan terdapat dasar activities which have already performed and
yang beralasan untuk menghitung jumlah there is reasonable basis to calculate the
kewajiban. amount of the obligation.
Penurunan Nilai Aset Non-Keuangan Impairment of Non-Financial Assets
Sesuai dengan kebijakan akuntansi Grup, aset In accordance with the Group’s accounting
atau unit penghasil kas dievaluasi pada setiap policy, an asset or a cash generating unit is
periode pelaporan untuk menentukan ada evaluated at every reporting period to
tidaknya indikasi penurunan nilai aset. Jika determine whether there any indications of
terdapat indikasi tersebut, akan dilakukan impairment. If any such indication exists, a
perkiraan atas nilai aset yang dapat dipulihkan formal estimate of the recoverable amount is
kembali dan kerugian akibat penurunan nilai performed and an impairment loss is
akan diakui sebesar selisih antara nilai tercatat recognised to the extent that the carrying
aset dengan nilai yang dapat dipulihkan kembali amount exceeds the recoverable amount.
dari aset tersebut. Jumlah nilai yang dapat The recoverable amount of an asset or cash
dipulihkan kembali dari sebuah aset atau generating group of assets is measured at the
kelompok aset penghasil kas diukur berdasarkan higher of fair value less costs of disposal and
nilai yang lebih tinggi antara nilai wajar dikurangi value in use.
biaya untuk menjual dan nilai pakai aset.
PaD1/ March 27, 2026 46 :
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
3. SUMBER KETIDAKPASTIAN ESTIMASI DAN 3. SOURCE OF ESTIMATION UNCERTAINTY
PERTIMBANGAN AKUNTANSI YANG AND CRITICAL ACCOUNTING
PENTING (Lanjutan) JUDGMENTS (Continued)
Penentuan nilai wajar dan nilai pakai The determination of fair value and value in
membutuhkan manajemen untuk membuat use requires management to make estimates
estimasi dan asumsi atas produksi yang and assumptions about expected production
diharapkan dan volume penjualan, harga and sales volumes, commodity prices
komoditas (mempertimbangkan harga saat ini (considering current and historical prices,
dan masa lalu, tren harga dan faktor-faktor price trends and related factors), reserve (see
terkait), cadangan (lihat ‘Menentukan Perkiraan ‘Determining Mineral Reserve Estimates’
Cadangan Mineral’ di atas), biaya operasi, biaya above), operating cost, environmental
untuk merestorasi dan merehabilitasi lingkungan restoration and rehabilitation costs, and future
serta belanja modal di masa depan. Estimasi dan capital expenditure. These estimates and
asumsi ini terpapar risiko dan ketidakpastian; assumptions are subject to risk and
sehingga ada kemungkinan perubahan situasi uncertainty; hence there is a possibility that
dapat mengubah proyeksi ini, yang dapat changes in circumstances will alter these
memengaruhi nilai aset yang dapat dipulihkan projections, which may impact the
kembali. Dalam keadaan seperti itu, sebagian recoverable amount of the assets. In such
atau seluruh nilai tercatat aset mungkin akan circumstances, some or all of the carrying
mengalami penurunan nilai atau terjadi value of the assets may be impaired, or the
pengurangan rugi penurunan nilai yang impairment charge reduced, with the impact
dampaknya akan dicatat dalam laba rugi. recorded in profit or loss.
Pertimbangan dalam Penerapan Kebijakan Judgments in Applying the Accounting
Akuntansi Policies
Pertimbangan berikut ini dibuat oleh manajemen The following judgments are made by
dalam rangka penerapan kebijakan akuntansi management in the process of applying the
Grup yang memiliki pengaruh paling signifikan Group’s accounting policies that have the
atas jumlah yang diakui dalam laporan keuangan most significant effects on the amounts
konsolidasian: recognized in the consolidated financial
statements:
Klasifikasi Aset dan Liabilitas Keuangan Classification of Financial Assets and
Liabilities
Grup menetapkan klasifikasi atas aset The Group determines the classifications of
dan liabilitas tertentu sebagai aset keuangan dan certain assets and liabilities as financial
liabilitas keuangan dengan memperhatikan assets and financial liabilities by judging if they
definisi yang ditetapkan oleh PSAK 109. meet the definition set forth in PSAK 109.
Dengan demikian, kebijakan akuntansi Grup Accordingly, the Group financial assets and
tentang aset keuangan dan liabilitas keuangan financial liabilities policies are accounted for in
didasarkan pada PSAK yang disebutkan di atas. accordance with the above mentioned PSAK.
Menentukan Tanggal Mulai Produksi Determining of the Production Start Date
Grup menelaah tahap pengembangan setiap The Group assesses the stage of each mine
proyek pengembangan pertambangan untuk development project to determine when a
menentukan kapan sebuah pertambangan mine moves into the production stage. The
memasuki tahap produksi. Kriteria yang criteria used to assess the start date of mine
digunakan untuk menelaah tanggal dimulainya are determined based on the unique nature of
tahap produksi pertambangan ditentukan each of mine development projects.
berdasarkan keunikan dari setiap proyek
pengembangan tersebut.
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
3. SUMBER KETIDAKPASTIAN ESTIMASI DAN 3. SOURCE OF ESTIMATION NCERTAINTY
PERTIMBANGAN AKUNTANSI YANG AND CRITICAL ACCOUNTING
PENTING (Lanjutan) JUDGMENTS (Continued)
Grup mempertimbangkan berbagai kriteria yang The Group considers various relevant criteria
relevan dalam menelaah kapan suatu to assess when the mine is substantially
pertambangan secara substansi siap untuk complete, ready for its intended use and
digunakan sesuai dengan tujuannya dan telah moves into the production phase. Some of the
memasuki tahap produksi. Kriteria-kriteria yang criteria include, but are not limited to, the
dimaksudkan adalah, tetapi tidak terbatas pada, following:
sebagai berikut:
- Tingkat belanja modal dibandingkan dengan - Level of capital expenditure compared
estimasi biaya konstruksi; to construction cost estimates;
- Penyelesaian periode pengujian aset tetap -- Completion of a reasonable period of
pertambangan yang masuk akal; testing of the mine fixed assets;
- Kemampuan untuk memproduksi mineral -- Ability to produce minerals in saleable
dalam bentuk yang dapat dijual; dan form; and
- Kemampuan untuk mempertahankan - Ability to sustain ongoing production of
produksi mineral secara berkelanjutan. minerals.
Pada saat suatu proyek pengembangan When a mine development project moves
pertambangan memasuki tahap produksi, into the production stage, the capitalization
kapitalisasi dari biaya-biaya konstruksi of certain mine construction costs ceases
pertambangan tertentu dihentikan dan biaya- and costs are either regarded as inventory
biayanya diperlakukan sebagai persediaan atau or expensed, except for capitalizable costs
beban, kecuali untuk biaya-biaya yang related to mining asset additions or
dikapitalisasi yang berkaitan dengan improvements, underground mine
penambahan atau perbaikan-perbaikan aset development or mineable reserve
pertambangan, pembangunan pertambangan development. It is also at this point that
bawah tanah atau pengembangan cadangan depreciation/amortization commences.
mineral yang dapat ditambang. Pada tahap inilah
penyusutan/ amortisasi dimulai.
4. AKUISISI, PENDIRIAN, PELEPASAN DAN 4. ACQUISITIONS, ESTABLISHMENTS,
PERUBAHAN STRUKTUR KEPEMILIKAN DISPOSALS AND CHANGES IN THE
ENTITAS ANAK, ENTITAS ASOSIASI DAN OWNERSHIP INTEREST OF
VENTURA BERSAMA SUBSIDIARIES, ASSOCIATES AND
JOINT VENTURES
a. Perjanjian Jual Beli Gallo Oil (Jersey) Ltd. a. Agreement of Gallo Oil (Jersey) Ltd.
Berdasarkan Perjanjian Jual Beli Saham Based on the Sale Purchase Agreement
tanggal 28 Maret 2024, Perusahaan menjual of Shares dated March 28, 2024, the
37.000.000 saham, yang mewakili 100% Company sold its 37,000,000 shares,
kepemilikan di Gallo Oil (Jersey) Ltd. (Gallo), representing 100% ownership in Gallo
kepada ATSY Marketing Pte. Ltd. dengan Oil (Jersey) Ltd (Gallo) to ATSY
harga penjualan sebesar USD1. Rugi neto Marketing Pte. Ltd. at a sales price
dari penjualan tersebut sebesar USD8.098 USD1. The net loss on the sale
telah diakui dalam laporan laba rugi amounted to USD8,098 has been
komprehensif konsolidasian. recognized in the consolidated
statements of comprehensive income.
Dokumen terkait dengan penjualan Gallo Oil Documents related to the sale of Gallo
Jersey telah dinyatakan lengkap dan efektif Oil Jersey have been declared complete
dengan ditandatanganinya “Stock Transfer and effective with the signing of the
Form” pada tanggal 9 Oktober 2024. "Stock Transfer Form" on October 9,
2024.
PaD1/ March 27, 2026 48 :
PT BUMI RESOURCES TBK 2025 Annual Report 397
Page 398
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
4. AKUISISI, PENDIRIAN, PELEPASAN DAN 4. ACQUISITIONS, ESTABLISHMENTS,
PERUBAHAN STRUKTUR KEPEMILIKAN DISPOSALS AND CHANGES IN THE
ENTITAS ANAK, ENTITAS ASOSIASI DAN OWNERSHIP INTEREST OF
VENTURA BERSAMA (Lanjutan) SUBSIDIARIES, ASSOCIATES AND JOINT
VENTURES (Continued)
b. Global Instrument (Jersey), Ltd. b. Global Instrument (Jersey), Ltd.
Pada tanggal 9 April 2024, Perusahaan On April 9, 2024, the Company
mendirikan entitas anak Global Instrument established a subsidiary, Global
(Jersey) Ltd, yang berdomisili di Jersey. Instrument (Jersey), Ltd which is
Global Instrument (Jersey) Ltd, didirikan domiciled in Jersey. Global Instrument
dengan tujuan untuk menjalankan Entitas (Jersey) Ltd was established to engage
Bertujuan Khusus. as Special Purpose Entity.
c. PT Prima Batubara Trading (PBT) c. PT Prima Batubara Trading (PBT)
Pada tanggal 10 Oktober 2024, Perusahaan On October 10, 2024, the Company and
dan anak Perusahaan, BRI, mendirikan its subsidiary, BRI, set up PT Prima
PT Prima Batubara Trading (PBT). PBT Batubara Trading (PBT). PBT was
didirikan dengan tujuan menjalankan usaha established to engage in the conducting
dibidang perdagangan besar bahan bakar trading solid, liquid and gas fuels.
padat, cair dan gas.
Pada tanggal 9 Juli 2025, Grup melakukan On July 9, 2025, the Group
proses likuidasi PBT. Sampai dengan is currently in the process of liquidating
tanggal penyelesaian laporan keuangan PBT. Until the completion date of the
konsolidasian yang berakhir pada tanggal 31 consolidated financial statements ending
Desember 2025, proses finalisasi dokumen December 31, 2025, formal legal
legal atas penutupan tersebut masih dalam documentation process related
proses penyelesaian. liquidation are in progress.
d. PT Indocoal Kaltim Resources d. PT Indocoal Kaltim Resources
Pada tanggal 16 Desember 2024, Grup On December 16, 2024, the Group is
melakukan proses likuidasi PT Indocoal currently in the process of liquidating
Kaltim Resources. Sampai dengan tanggal PT Indocoal Kaltim Resources. Until the
penyelesaian laporan keuangan completion date of the consolidated
konsolidasian yang berakhir pada tanggal financial statements ending December
31 Desember 2025, proses finalisasi 31, 2025, formal legal documentation
dokumen legal atas penutupan tersebut process related liquidation are in
masih dalam proses penyelesaian. progress.
e. Perjanjian Jual Beli Forerunner e. Agreement of Forerunner
International, Pte., Ltd. International, Pte., Ltd.
Berdasarkan Perjanjian Jual Beli Saham Based on the Sale Purchase Agreement
tanggal 27 Desember 2024, Perusahaan of Shares dated December 27, 2024, the
menjual 2 (dua) saham, yang mewakili 100% Company sold its 2 (two) shares,
kepemilikan di Forerunner International representing 100% ownership in
Pte.,Ltd. (Forerunner), kepada Goh Bun Forerunner International, Pte., Ltd.
Hiong dengan harga penjualan sebesar (Forerunner), to Goh Bun Hiong at a
USD1. Dokumen terkait dengan penjualan sales price USD1. Documents related to
Forerunner dinyatakan lengkap dan efektif the sales of Forerunner have been
dengan ditandatanganinya “Stock Transfer declared complete and effective with the
Form” pada tanggal 12 Februari 2025. signing of the “Stock Transfer Form” on
February 12, 2025.
PaD1/ March 27, 2026 49 :
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Page 399
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
4. AKUISISI, PENDIRIAN, PELEPASAN DAN 4. ACQUISITIONS, ESTABLISHMENTS,
PERUBAHAN STRUKTUR KEPEMILIKAN DISPOSALS AND CHANGES IN THE
ENTITAS ANAK, ENTITAS ASOSIASI DAN OWNERSHIP INTEREST OF
VENTURA BERSAMA (Lanjutan) SUBSIDIARIES, ASSOCIATES AND JOINT
VENTURES (Continued)
f. Indocoal KPC Resources (Cayman) f. Indocoal KPC Resources (Cayman)
Limited Limited
Pada tanggal 31 Desember 2024, Grup On December 31, 2024, the Group
melikuidasi Indocoal KPC Resources liquidate Indocoal KPC Resources
(Cayman) Limited. (Cayman) Limited.
g. PT Darma Henwa Tbk. g. PT Darma Henwa Tbk.
Terkait dengan Penambahan Modal Tanpa Following the increase capital without
Hak Memesan Efek Terlebih Dahulu pre-emptive rights (PMTHMETD) of PT
(PMTHMETD) atas saham PT Darma Darma Henwa Tbk (DEWA), in which
Henwa Tbk (DEWA), dimana Zurich Assets Zurich Assets International Ltd, did not
International Ltd, tidak ikut berpartisipasi, participate, therefore the effective interest
sehingga kepemilikan efektif BRI dan of BRI and the Company through Zurich
Perusahaan melalui Zurich Assets Assets International Ltd, in DEWA was
International Ltd, di DEWA terdilusi dari diluted from effective 23.17% to 12.44%
efektif 23,17% menjadi 12,44% (Note 11).
(Catatan 11).
h. Jubilee Metals Limited h. Jubilee Metals Limited
Perusahaan melakukan akuisisi terhadap The Company acquired Jubilee Metals
Jubilee Metals Limited (JML) yang berlokasi Limited (JML) which is in Australia. JML
di Australia. JML bergerak dalam bidang is operating in the gold mining sector that
pertambangan emas yang sudah dalam already in the production phase.
tahap produksi.
Akuisisi tersebut dilakukan secara bertahap The Acquisition was carried out in stages
melalui konversi utang menjadi penyertaan through the conversion of debt into
modal, pembelian saham dari pemegang equity, share purchase from some of
saham terdahulu, dan penyelesaian previous shareholders, and the
transaksi jual beli atau penerbitan saham completion of the sale and purchase or
tambahan. issue of the additional shares.
Berdasarkan Subscription Agreement antara Based on Subscription Agreement
JML, Perusahaan dan Management between JML, the Company and
Shareholders tanggal 6 Mei 2025, Management Shareholders on May 6,
subscription shares akan diterbitkan oleh 2025, subscription shares shall be issued
JML kepada Perusahaan dalam 7 tahapan by JML to the Company in 7 tranches as
sesuai dengan milestone schedule yang set out in the milestone schedule starting
dimulai pada 6 Mei 2025 sampai dengan 15 from May 6, 2025, to August 15, 2026.
Agustus 2026.
Konversi Utang menjadi Penyertaan Conversion of Debt into Capital
Modal Participation
Pada tanggal 6 Mei 2025 Perusahaan dan On May 6, 2025 the Company, and JML
JML (yang diakuisisi) setuju untuk (the acquiree) agreed to convert the
mengkonversi piutang sebesar receivables amounted to AUD8,500,000
AUD8.500.000 atau setara dengan or equivalent with USD5,444,344 into
USD5.444.344 menjadi penyertaan modal capital participation or investments in
atau investasi di JML sebesar 18,74% JML amounted to 18.74% and that such
sehingga seluruh piutang tersebut dianggap receivables were considered settled
diselesaikan secara efektif pada tanggal effectively upon the date of the
perjanjian. agreement.
PaD1/ March 27, 2026 50 :
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Page 400
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
4. AKUISISI, PENDIRIAN, PELEPASAN DAN 4. ACQUISITIONS, ESTABLISHMENTS,
PERUBAHAN STRUKTUR KEPEMILIKAN DISPOSALS AND CHANGES IN THE
ENTITAS ANAK, ENTITAS ASOSIASI DAN OWNERSHIP INTEREST OF
VENTURA BERSAMA (Lanjutan) SUBSIDIARIES, ASSOCIATES AND JOINT
VENTURES (Continued)
Jual Beli Saham (Direct Purchase) Share Sale and Purchase (Direct
Purchase)
Pada tanggal 2 Juli 2025, Perusahaan On July 2, 2025, The Company signed
menandatangani beberapa Perjanjian several Share Sales Agreement with
Penjualan Saham dengan beberapa some of the shareholders of JML to
pemegang saham JML untuk memperoleh acquire 16.50% of ownership in JML
16,50% kepemilikan di JML dengan nilai amounted to AUD5,000,003 or
sebesar AUD5.000.003 atau setara dengan equivalent with USD3,246,754.
USD3.246.754.
Setelah konversi utang menjadi penyertaan After conversion of debt into capital and
modal dan jual beli saham, persentase sale and purchase of share, percentage
kepemilikan Perusahaan terhadap JML of the Company ownership on JML is
adalah sebesar 35,24% (Catatan 11). 35.24% (Note 11).
•
Perusahaan membeli tambahan saham JML The Company purchased additional
melalui penerbitan saham sebanyak 497.895 shares of JML through the issuance of
saham dan 242.105 saham masing-masing 497,895 shares and 242,105 shares on
pada tanggal 8 September dan 28 Oktober September 8, October 28, 2025
2025. Dengan penambahan saham tersebut, respectively. With these additional
kepemilikan Perusahaan terhadap JML shares, the Company’s ownership in JML
adalah sebesar 43,93%. is 43.93%.
Berdasarkan Deed of Variation to Based on the Deed of Variation to
Subscription Agreement 17 Desember 2025, Subscription Agreement December 17,
Perusahaan dan JML sepakat untuk 2025, the Company and JML agreed to
mengubah milestone schedule di dalam amend the milestone schedule in the
Subscription Agreement sebelumnya previous Subscription Agreement by
dengan mempercepat tahapan yang accelerating the tranches, which were
sebelumnya 7 tahapan menjadi 4 tahapan originally 7 tranches into 4 tranches until
sampai dengan tanggal December 17, 2025.
17 Desember 2025.
Perusahaan membeli tambahan saham JML The Company purchased additional
melalui penerbitan saham sebanyak shares in JML through the issuance of
1.152.632 saham dan 2.160.000 saham 1,152,632 shares and 2,160,000 shares
pada tanggal 15 Desember 2025 dan on December 15, 2025 and December
17 Desember 2025. Dengan penambahan 17, 2025. With this additional share
pembelian saham tersebut, kepemilikan purchase, the Company’s ownership in
Perusahaan terhadap JML menjadi sebesar JML increased to 64.98% and JML’s
64,98% dan laporan keuangan JML financial statements are consolidated to
dikonsolidasi ke dalam laporan keuangan the consolidated financial statements of
konsolidasian Grup. the Group.
Perusahaan mengukur kembali kepentingan The Company remeasured its previously
ekuitas yang dimiliki sebelumnya pada JML held equity interest in JML at fair value on
pada nilai wajar tanggal akuisisi dan the acquisition date and recognized the
mengakui keuntungan pada laba rugi resulting gain in profit or loss (Note 34).
(Catatan 34).
PaD1/ March 27, 2026 51 :
400 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 401
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
4. AKUISISI, PENDIRIAN, PELEPASAN DAN 4. ACQUISITIONS, ESTABLISHMENTS,
PERUBAHAN STRUKTUR KEPEMILIKAN DISPOSALS AND CHANGES IN THE
ENTITAS ANAK, ENTITAS ASOSIASI DAN OWNERSHIP INTEREST OF
VENTURA BERSAMA (Lanjutan) SUBSIDIARIES, ASSOCIATES AND JOINT
VENTURES (Continued)
Perusahaan menunjuk penilai independen i. The Company appointed independent
yaitu Kantor Jasa Penilai Publik Kusnanto appraiser, that is Appraiser Kusnanto dan
dan Rekan (KJPP Kusnanto) untuk Rekan (KJPP Kusnanto), to assess the
melakukan penilaian kewajaran atas fairness of the transaction. Based on
transaksi tersebut. Berdasarkan Laporan ReportNo.00012/2.016200/BS/02/0153/1
No.00012/2.0162-00/BS/02/0153/1/I/2026 /I/2026 dated January 28, 2026 KJPP
tanggal 28 Januari 2026, KJPP Kusnanto Kusnanto concluded that the market
berpendapat bahwa nilai pasar saham value of shares of Jubilee Metals Limited
Jubilee Metals Limited pada tanggal as of July 31, 2025 was AUD55,460,000
31 Juli 2025 adalah sebesar AUD55.460.000 or equivalent with USD36,060,000.
atau setara dengan USD36.060.000.
j.
Rincian jumlah aset neto teridentifikasi dan Details of identified net assets acquired
imbalan yang ditransfer adalah sebagai and total consideration transferred were
berikut: as follows:
k.
2025
USD
Nilai wajar atas investasi entitas Fair value of the previously
usaha yang sebelumnya dimiliki 23,615,450 held equity interest
Tambahan imbalan yang dialihkan 20,906,416 Additional consideration transferred
Nilai wajar kepentingan non-pengendali 14,416,782 Fair Value of non-controlling interest
Jumlah 58,938,648 Total
Dikurangi : Nilai wajar aset bersih (41,167,280) Less : Fair value net assets
Goodwill yang timbul dari akuisisi (Catatan 16) 17,771,368 Goodwill arising from acquisition (Note 16)
l.
Akuisisi ini merupakan langkah strategis m. This acquisition is a strategic move in line
yang sejalan dengan rencana transformasi with the Company's transformation plan
Perusahaan dan bagian dari program and part of the Company's business
diversifikasi usaha di luar sektor batubara. diversification program outside the coal
sector.
n.
i. Wolfram Limited (Wolfram) o. i. Wolfram Limited (Wolfram)
Pada tanggal 7 Oktober 2025, Perusahaan p. On October 7, 2025, The Company
melakukan akuisisi terhadap Wolfram acquired Wolfram by purchasing
dengan membeli sebanyak 126.599.340 126,599,340 shares. Wolfram, located in
saham. Wolfram yang berlokasi di Australia Australia, is engaged in gold and copper
bergerak dalam bidang pertambangan emas mining. With the acquisition, the
dan tembaga. Dengan akuisisi tersebut, Company’s ownership interest in Wolfram
kepemilikan Perusahaan terhadap Wolfram is 99.68%.
adalah 99,68%.
q.
Pada tanggal 7 November 2025, r. On November 7, 2025, the Company
Perusahaan membeli tambahan 400.670 purchased additional 400,670 shares.
saham. Dengan penambahan tersebut, With this addition, the Company’s
kepemilikan terhadap Wolfram menjadi ownership in Wolfram increased to 100%.
sebesar 100%.
s.
Perusahaan menunjuk penilai independen t. The Company appointed independent
yaitu Kantor Jasa Penilai Publik Kusnanto appraiser, that is Appraiser Kusnanto dan
dan Rekan (KJPP Kusnanto) untuk Rekan (KJPP Kusnanto), to assess the
PaD1/ March 27, 2026 52 :
PT BUMI RESOURCES TBK 2025 Annual Report 401
Page 402
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
4. AKUISISI, PENDIRIAN, PELEPASAN DAN 4. ACQUISITIONS, ESTABLISHMENTS,
PERUBAHAN STRUKTUR KEPEMILIKAN DISPOSALS AND CHANGES IN THE
ENTITAS ANAK, ENTITAS ASOSIASI DAN OWNERSHIP INTEREST OF
VENTURA BERSAMA (Lanjutan) SUBSIDIARIES, ASSOCIATES AND JOINT
VENTURES (Continued)
melakukan penilaian kewajaran atas u. fairness of the transaction.
transaksi tersebut berdasarkan laporan No. Based on Report
00027/2.0162-00/BS/02/0153/1/III/2026 No.00027/2.016200/BS/02/0153/1/III/202
tanggal 5 Maret 2026, KJPP Kusnanto 6 dated March 5, 2026, KJPP Kusnanto
berpendapat bahwa nilai pasar saham concluded that the market value of shares
Wolfram Limited pada tanggal 31 Oktober of Wolfram Limited as of October 31,
2025 adalah sebesar AUD76.563.000 atau 2025 was AUD76,563,000 or equivalent
setara dengan USD51.067.313. USD51,067,313.
v.
Rincian jumlah imbalan yang ditransfer w. Details of the total consideration
adalah sebagai berikut: transferred were as follows:
x.
2025
USD
Imbalan yang dialihkan 41,653,225 Consideration transferred
Ditambah : Nilai wajar liabilitas bersih 7,640,537 Add : Fair value net liability
Goodwill yang timbul dari akuisisi (Catatan 16) 49,293,762 Goodwill arising from acquisition (Note 16)
y.
Akuisisi ini merupakan langkah strategis z. This acquisition is a strategic move in line
yang sejalan dengan rencana transformasi with the Company's transformation plan
Perusahaan dan bagian dari program and part of the Company's business
diversifikasi usaha di luar sektor batubara. diversification program outside the coal
sector.
aa.
j. Kuasi Reorganisasi k.j. Quasi Reorganization
Grup melakukan kuasi reorganisasi untuk The Group conducted a quasi
merestrukturisasi ekuitasnya dengan reorganization in order to restructure its
menghilangkan akumulasi rugi sesuai accumulated losses in accordance with
dengan Peraturan Badan Pengawas Pasar Rule of Capital Market and Financial
Modal dan Lembaga Keuangan Institution Supervisory Agency
(“BAPEPAM-LK”) No. IX.L.1., (“BAPEPAM-LK”) No. IX.L.1.,
l.
Lampiran Keputusan Ketua BAPEPAM-LK m. Attachment of Chairman of BAPEPAM-
No. KEP-718/BL/2012 tanggal 28 Desember LK decision No. KEP-718/BL/2012 dated
2012 tentang Kuasi Reorganisasi December 28, 2012 regarding Quasi
(“Peraturan Kuasi”) menggunakan laporan Reorganization (“Rule of Quasi”) using
posisi keuangan konsolidasian tanggal the consolidated statement of financial
31 Desember 2024. Kuasi reorganisasi ini position as of Desember 31, 2024. The
telah disetujui oleh para pemegang saham quasi reorganization has been approved
Perusahaan melalui Rapat Umum by the Company’s shareholders through
Pemegang Saham Luar Biasa (“RUPSLB”) an Extraordinary General Meeting of
yang telah diselenggarakan pada tanggal 2 Shareholders (“EGMS”) held on June 2,
Juni 2025 dan telah diaktakan dengan Akta 2025 and has been notarized pursuant to
Notaris No. 5 yang dibuat di hadapan Notarial Deed No. 5 drawn up before
Humberg Lie, S.H, S.E, M.Kn., Notaris di Humberg Lie, S.H, S.E, M.Kn., a Notary
Jakarta Utara, dengan tanggal yang sama. in North Jakarta, on the same date.
n.
Grup berkeyakinan bahwa kuasi o. The Group believes that the quasi
reorganisasi akan memberikan dampak reorganization will give positive effects
positif dan prospek yang baik terhadap Grup and good prospect to the Group moving
di masa mendatang, antara lain: forward, among others:
PaD1/ March 27, 2026 53 :
402 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 403
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
4. AKUISISI, PENDIRIAN, PELEPASAN DAN 4.p. ACQUISITIONS, ESTABLISHMENTS,
PERUBAHAN STRUKTUR KEPEMILIKAN DISPOSALS AND CHANGES IN THE
ENTITAS ANAK, ENTITAS ASOSIASI DAN OWNERSHIP INTEREST OF
VENTURA BERSAMA (Lanjutan) SUBSIDIARIES, ASSOCIATES AND JOINT
VENTURES (Continued)
q.
• Memulai awal baru dengan laporan posisi • To have a fresh start consolidated
keuangan konsolidasian yang statement of financial position which
menunjukkan posisi keuangan dan reflects better financial position and
struktur modal yang lebih baik tanpa capital structure without being
dibebani defisit masa lampau; burdened by past deficit;
• Meningkatkan kemampuan dalam • To enhance funding capability for the
perolehan pendanaan dalam rangka purpose of its business
pengembangan dan ekspansi usaha; developments and expansions;
• Memampukan pembayaran dividen • To enable paying dividends
sesuai dengan peraturan perundangan according to the prevailing
yang berlaku; regulation;
• Meningkatkan minat dan daya tarik • To enhance the interest and attract
investor untuk memiliki saham investors to own the shares of the
Perusahaan sehingga diharapkan akan Company which will eventually
meningkatkan likuiditas perdagangan increase the liquidity of the Company
saham Perusahaan. share trading in the market.
Sesuai dengan Peraturan Kuasi, In accordance with Rule of Quasi, the
pengeliminasian saldo akumulasi rugi elimination of the accumulated deficit
dilakukan menggunakan akun-akun ekuitas amount is applied using the positive
yang nilainya positif dengan urutan prioritas equity accounts with following priority
sebagai berikut: order:
a) Agio saham; a) Share premium;
b) Selisih modal dari transaksi saham b) Difference of capital from treasury
treasuri; stock transactions;
c) Selisih transaksi dengan pihak non- c) Difference in transaction with non-
pengendali; controlling entity;
d) Selisih nilai transaksi dengan entitas d) Difference in the value transaction
sepengendali; dan between entities under common
control; and
e) Modal saham. e) Capital stock.
Dalam perencanaan usaha ke depan setelah In the future business plan after quasi
kuasi reorganisasi, manajemen Perusahaan reorganization, management
senantiasa mengelola lingkungan dan consistently manages the environment
pemanfaatan sumber daya alam secara tepat and uses of natural resources in a proper
dan bijaksana serta meningkatkan and wise manner, while improving
pengelolaan pertambangan yang efektif dan effective and efficient mining
efisien diharapkan dapat meningkatkan management, which is expected to
produksi. Perusahaan juga terus berinovasi increase production. The Company also
dalam penerapan teknologi ramah continues to innovate in the application
lingkungan. of environmentally friendly technology.
PaD1/ March 27, 2026 54 :
PT BUMI RESOURCES TBK 2025 Annual Report 403
Page 404
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
4. AKUISISI, PENDIRIAN, PELEPASAN DAN 4. ACQUISITIONS, ESTABLISHMENTS,
PERUBAHAN STRUKTUR KEPEMILIKAN DISPOSALS AND CHANGES IN THE
ENTITAS ANAK, ENTITAS ASOSIASI DAN OWNERSHIP INTEREST OF
VENTURA BERSAMA (Lanjutan) SUBSIDIARIES, ASSOCIATES AND JOINT
VENTURES (Continued)
Eliminasi saldo akumulasi rugi konsolidasian The elimination of accumulated losses of
sebesar USD2.283.760.753, dilakukan USD2,283,760,753, conducted using
dengan menggunakan agio saham yang share premium which is presented as
disajikan sebagai bagian dari akun tambahan part of additional paid-in capital account
modal disetor (Catatan 28) yang dimiliki Grup (Note 28) recorded by the Group as of
pada tanggal 31 Desember 2024. Kelebihan December 31, 2024. The excess balance
saldo agio saham setelah eliminasi saldo of share premium after elimination of
akumulasi rugi disajikan sebagai sisa agio accumulated losses is presented as part
saham yang termasuk dalam akun tambahan of remaining share premium in additional
modal disetor di bagian ekuitas dalam laporan paid-in capital account in the
posisi keuangan konsolidasian. consolidated statement of financial
position as part of equity.
Ringkasan akun-akun ekuitas dalam laporan The summary of equity accounts included
posisi keuangan konsolidasian pada tanggal in the consolidated statement of financial
31 Desember 2024 sebelum dan setelah position as of December 31,2024 before
kuasi reorganisasi adalah sebagai berikut: and after the quasi reorganization is as
follows:
Ekuitas Equity
Sebelum Kuasi Sesudah Kuasi
Reorganisasi/ Penyesuaian/ Reorganisasi/
Before Quasi Adjustment After Quasi
Reorganization Reorganization
EKUITAS EQUITY
Modal Saham Capital Stock
Modal Dasar - Authorized Capital -
534.538.053.993 Lembar Saham 534,538,053,993 Shares
Ditempatkan dan Disetor Penuh - Issued and Fully Paid -
371.335.392.068 Lembar Saham 2,932,454,440 -- 2,932,454,440 371,335,392,068 Shares
Tambahan Modal Disetor - Neto 2,052,491,587 (2,283,760,753) (231,269,166) Additional Paid-in Capital - Net
Selisih Transaksi Perubahan Ekuitas Difference in the Change in Equity
Entitas Anak/Entitas Asosiasi (764,455,360) -- (764,455,360) Transaction of a Sub sidiary/Associate
Selisih Transaksi Perubahan Ekuitas Difference in the Change in Equity
Ventura Bersama (306,833,020) -- (306,833,020) Transaction in Joint Ventures
Cadangan Modal Lainnya (19,869,004) -- (19,869,004) Other Capital Reserves
Defisit (2,283,760,753) 2,283,760,753 -- Deficit
Jumlah Ekuitas yang Dapat Total Equity Attrib utab le
Diatribusikan kepada Pemilik Entitas Induk 1,610,027,890 -- 1,610,027,890 to the Owners of the Parent Entity
Kepentingan Nonpengendali 1,254,216,468 -- 1,254,216,468 Non-Controlling Interests
Ekuitas - Neto 2,864,244,358 -- 2,864,244,358 Equity - Net
k. Bumi Resources Australia Pty Ltd k. Bumi Resources Australia Pty Ltd
Pada tanggal 10 Juli 2025, Perusahaan On July 10, 2025, the Company
mendirikan Bumi Mineral Pty Ltd, yang established Bumi Mineral Pty Ltd,
berdomisili di Australia. Bumi Mineral Pty Ltd, which is domiciled in Australia. Bumi
didirikan dengan tujuan untuk menjalankan Mineral Pty Ltd was established to
Entitas Bertujuan Khusus. engage as Special Purpose Entity
Pada tanggal 11 Juli 2025, Bumi Mineral Pty On July 11, 2025, Bumi Mineral Pty
Ltd, mengubah namanya menjadi Bumi Ltd, changed its name to Bumi
Resources Australia Pty Ltd. Resources Australia Pty Ltd.
PaD1/ March 27, 2026 55 :
404 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 405
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
4. AKUISISI, PENDIRIAN, PELEPASAN DAN 4. ACQUISITIONS, ESTABLISHMENTS,
PERUBAHAN STRUKTUR KEPEMILIKAN DISPOSALS AND CHANGES IN THE
ENTITAS ANAK, ENTITAS ASOSIASI DAN OWNERSHIP INTEREST OF
VENTURA BERSAMA (Lanjutan) SUBSIDIARIES, ASSOCIATES AND
JOINT VENTURES (Continued)
l. Batubara Trading FZE l. Batubara Trading FZE
Pada tanggal 23 Juli 2025, BRI, entitas anak, On July 23, 2025, BRI, a Subsidiary,
mendirikan Batubara Trading FZE (BTF) yang established Batubara Trading FZE
berlokasi di Uni Emirat Arab (UEA). BTF (BTF) which is located in Uni Emirates
bergerak dalam bidang penjualan Batubara. Arab (UAE). BTF is operating in Coal
trading.
m. Sumatera Coal m. Sumatera Coal
Pada tanggal 25 Juli 2025, Grup melakukan On July 25, 2025, the Group is
proses likuidasi PT Mitra Bisnis Harvest, PT currently in the process of liquidating
MBH Mining Resources, dan PT Buana Minera PT Mitra Bisnis Harvest,
Harvest, yang seluruh sahamnya dimiliki oleh PT MBH Mining Resources, and
PT Citra Prima Sejari (CPS) dan PT Lumbung PT Buana Minera Harvest, all shares
Capital (Lumbung), Entitas Anak. Sampai owned by PT Citra Prima Sejati (CPS)
dengan tanggal penyelesaian laporan and PT Lumbung Capital (Lumbung), a
keuangan konsolidasian yang berakhir pada Subsidiary. Until the completion date
tanggal 31 Desember 2025, proses finalisasi of the consolidated financial
dokumen legal atas penutupan tersebut masih statements ending December 31,
dalam proses penyelesaian. 2025, formal legal documentation
process related liquidation are in
progress.
n. Sanggata Holding Limited n. Sanggata Holding Limited
Pada tanggal 25 Juli 2025, Supreme Court of On 25 July 2025, the Supreme Court
Seychelles memerintahkan agar melakukan of Seychelles ordered the reduction of
pengurangan jumlah lembar saham dari the issued share capital from
181.162.401 lembar saham menjadi 2 lembar 181,162,401 shares to 2 shares.
saham.
o. Kalimantan Coal Limited o. Kalimantan Coal Limited
Pada tanggal 16 Oktober 2025, Perusahaan On 16 October 2025, the Company
melakukan Share Buyback dengan tujuan carried out a share buyback to reduce
menghapus jumlah saham entitas anak. the number of shares the Subsidiary.
PaD1/ March 27, 2026 56 :
PT BUMI RESOURCES TBK 2025 Annual Report 405
Page 406
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
5. KAS DAN SETARA KAS 5. CASH AND CASH EQUIVALENTS
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Kas/Cash on Hand
Rupiah 51,006 205,056
Dolar Amerika Serikat/ United States Dollar 6,963 4,345
Lain-lain/ Others (masing-masing dibawah USD1,000/
each b elow USD1,000) 711 --
Sub Jumlah/ Sub Total 58,680 209,401
Bank/Cash in Banks
Dolar Amerika Serikat/ United States Dollar
PT Bank Rakyat Indonesia (Persero) Tbk 21,373,883 10,593,984
PT Bank Mega Tbk 11,006,424 --
PT Bank Ina Perdana Tbk 7,509,841 4,570,028
PT Bank Permata Tbk 4,769,906 --
PT Bank Negara Indonesia (Persero) Tbk 1,843,659 333,163
PT Bank Mandiri (Persero) Tbk 795,665 12,960,970
Deutsche Bank AG -- 169,039
Lain-lain/Others (masing-masing di bawah USD50.000/
each b elow USD50,000 ) 29,619 31,747
Sub Jumlah/ Sub Total 47,328,997 28,658,931
Mata Uang Asing/ Foreign Currencies
Rupiah
PT Bank Ina Perdana Tbk 23,348,847 52,402
PT Bank Mega Tbk 12,758,639 365,072
PT Bank Negara Indonesia (Persero) Tbk 11,046,652 3,499,676
PT Bank Rakyat Indonesia (Persero) Tbk 2,046,241 4,517,355
PT Bank Mandiri (Persero) Tbk 1,404,398 3,691,720
PT Bank Permata Tbk 955,043 --
Lain-lain/ Others (masing-masing di bawah USD50.000/
each b elow USD50,000 ) 467,495 46,740
Sub Jumlah/ Sub Total 52,027,315 12,172,965
Dolar Australia/ Australian Dollar
Westpac Banking Corporation 16,063,790 --
Lain-lain/ Others (masing-masing di bawah USD50.000/
each b elow USD50,000 ) 33,723 1,633
Sub Jumlah/ Sub Total 16,097,513 1,633
Jumlah Kas di Bank/ Total Cash in Banks 115,453,825 40,833,529
Deposito Berjangka/Time Deposits
Dolar Amerika Serikat/ United States Dollar
PT Bank Ina Perdana Tbk 100,000 --
PT Bank Negara Indonesia (Persero) Tbk -- 28,867
Sub Jumlah/ Sub Total 100,000 28,867
Mata Uang Asing/ Foreign Currencies
Rupiah
PT Bank Mayapada International Tbk 2,979,383 3,093,677
PT Bank Negara Indonesia (Persero) Tbk -- 892,988
PT Bank Mega Tbk -- 7,436,425
Sub Jumlah/ Sub Total 2,979,383 11,423,090
Jumlah Deposito Berjangka/ Total Time Deposits 3,079,383 11,451,957
Jumlah/ Total 118,591,888 52,494,887
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there
ada kas dan setara kas yang dijaminkan. were no cash and cash equivalents pledged
as collateral.
PaD1/ March 27, 2026 57 :
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Page 407
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
5. KAS DAN SETARA KAS (Lanjutan) 5. CASH AND CASH EQUIVALENTS
(Continued)
Deposito berjangka yang dimiliki Grup memiliki Time deposits owned by the Group have
jatuh tempo kurang dari tiga bulan sejak maturity dates less than three months since
penempatannya, otomatis diperpanjang. the placement, automatically rollover.
Tingkat suku bunga untuk penempatan deposito The interest rate on time deposits with third
berjangka pada pihak ketiga adalah sebagai parties are as follows:
berikut:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Deposito Dolar AS/US Dollar Deposit 4.25% 1.50% - 2.50%
Deposito Rupiah/Rupiah Deposits 7.25% 2.25% - 7.50%
6. KAS DI BANK YANG DIBATASI 6. RESTRICTED CASH IN BANKS
PENGGUNAANNYA
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Dolar Amerika Serikat/United States Dollar
PT Bank Permata Tbk 8,263,964 292,544
PT Bank Mega Tbk 1,001,064 --
PT Bank Central Asia Tbk 753,123 --
Wespac Banking Corporation 41,968 --
PT Bank Rakyat Indonesia (Persero) Tbk -- 89,649,333
PT Bank Negara Indonesia (Persero) Tbk -- 8,394,635
Rupiah
PT Bank Mandiri (Persero) Tbk 204,687 210,791
PT Bank Negara Indonesia (Persero) Tbk 45,275 46,625
Jumlah/ Total 10,310,081 98,593,928
Kas di bank yang dibatasi penggunaannya Restricted cash in bank represent Arutmin’s
pada PT Bank Rakyat Indonesia (Persero) Tbk placement at PT Bank Rakyat Indonesia
adalah penempatan Arutmin atas Devisa Hasil (Persero) Tbk as Devisa Hasil Ekspor Sumber
Ekspor Sumber Daya Alam (DHE SDA). Daya Alam (DHE SDA). The Government
Pemerintah menerbitkan Peraturan Pemerintah issued Government Regulation (GR) No.
(PP) No. 36/2023 tentang Devisa Hasil Ekspor 36/2023 concerning Foreign Exchange Export
(“DHE”) dari Kegiatan Pengusahaan, Proceeds (“DHE”) from Natural Resources
Pengelolaan, dan/atau Pengolahan Sumber (“SDA”). GR No. 36/2023 regulates the
Daya Alam (“SDA”). PP No. 36/2023 mengatur obligation to place foreign exchange in the
tentang kewajiban memasukkan devisa berupa form of DHE SDA into the financial system in
DHE SDA ke dalam sistem keuangan Indonesia Indonesia through placement into a DHE SDA
melalui penempatan ke dalam Rekening Khusus Special Account at Indonesian Export
DHE SDA pada Lembaga Pembiayaan Ekspor Financing Institutions and/or Banks
Indonesia dan/atau Bank yang Melakukan Conducting Business Activities in Foreign
Kegiatan Usaha dalam Valuta Asing. DHE SDA Currency. DHE SDA that has been placed into
yang telah dimasukkan dan ditempatkan ke a DHE SDA Special Account must remain
dalam Rekening Khusus DHE SDA wajib tetap placed at least 30% for a minimum of 3 (three)
ditempatkan paling sedikit sebesar 30% dan months after placement in the DHE SDA
paling singkat 3 (tiga) bulan sejak penempatan Special Account.
dalam Rekening Khusus DHE SDA.
PaD1/ March 27, 2026 58 :
PT BUMI RESOURCES TBK 2025 Annual Report 407
Page 408
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
6. KAS DI BANK YANG DIBATASI 6. RESTRICTED CASH IN BANKS
PENGGUNAANNYA (Lanjutan) (Continued)
Pada tanggal 17 Februari 2025, Pemerintah On February 17, 2025 the Government of-
Indonesia telah mengubah PP No. 36/2023 Indonesia has amended GR No. 36/2023 by
dengan menerbitkan Peraturan Pemerintah No. issuing Government Regulation No. 8 of 2025
8 Tahun 2025 (“PP No. 8/2025”), yang berlaku (“GR No. 8/2025”), which came into effect on
pada tanggal 1 Maret 2025. Berdasarkan PP No. March 1, 2025. Based on GR No. 8/2025, DHE
8/2025, DHE SDA yang telah dimasukkan dan SDA that has been placed into the DHE SDA
ditempatkan ke dalam Rekening Khusus DHE Special Account must remain placed at 100%
SDA menjadi wajib tetap ditempatkan sebesar and for a minimum of 12 (twelve) months since
100% dan paling singkat 12 (dua belas) bulan the placement in the DHE SDA Special
sejak penempatan dalam Rekening Khusus DHE Account DHE SDA which has been placed in
SDA. DHE SDA yang telah di tempatkan ke the DHE SDA Special Account can be used for
dalam Rekening Khusus DHE SDA tersebut several things as stipulated in GR No. 8/2025,
dapat digunakan untuk beberapa hal therefore the Group classified the special
sebagaimana diatur dalam PP No. 8/2025, account as cash and cash equivalent (Note 5).
sehingga Grup menempatkan rekening khusus
tersebut dalam kas dan setara kas (Catatan 5).
Kas di bank yang dibatasi penggunaannya Restricted cash in banks in dollar United
dalam mata uang dolar Amerika Serikat pada States currency in PT Bank Permata Tbk,
PT Bank Permata Tbk, PT Bank Negara PT Bank Negara Indonesia (Persero) Tbk,
Indonesia (Persero) Tbk, dan PT Bank Central and PT Bank Central Asia Tbk as a guarantee
Asia Tbk merupakan jaminan atas pinjaman for syndicated loans refer to
fasilitas sindikasi kepada PT Bank Permata Tbk, PT Bank Permata Tbk, PT Bank Mega Tbk and
PT Bank Mega Tbk dan PT Bank Central Asia PT Bank Central Asia Tbk (Note 25).
Tbk (Catatan 25).
Kas di bank yang dibatasi penggunaannya pada Restricted cash in banks in PT Bank Negara
PT Bank Negara Indonesia (Persero) Tbk (BNI) Indonesia (Persero) Tbk (BNI) represent to
merupakan jaminan CPM untuk pembayaran CPM funds that was placed as a guarantee of
pinjaman kepada BNI (Catatan 25). the loan payment to BNI (Note 25).
Kas di bank yang dibatasi penggunaannya Restricted cash in banks in rupiah currency in
dalam mata uang rupiah pada PT Bank Mandiri PT Bank Mandiri (Persero) Tbk represents
(Persero) Tbk merupakan jaminan untuk exploration guarantee of PT MBH Minera
kegiatan eksplorasi di PT MBH Minera Resources, a Subsidiary.
Resources, Entitas Anak.
Kas di bank yang dibatasi penggunaannya pada Restricted cash in banks in PT Bank Permata
PT Bank Permata Tbk (Permata) merupakan Tbk (Permata) represents BRMS funds that
jaminan BRMS untuk pembayaran pinjaman was placed as a guarantee of the Loan
kepada Permata (Catatan 18 dan 25). payment to Permata (Notes 18 and 25).
Seluruh kas di bank yang dibatasi All restricted cash in banks were placed with
penggunaannya ditempatkan pada pihak ketiga. third parties.
PaD1/ March 27, 2026 59 :
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Page 409
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
7. PIUTANG USAHA 7. TRADE RECEIVABLES
a. Berdasarkan Pelanggan/ By Customers:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pihak Ketiga/ Third Parties
Pelanggan Luar Negeri/ Overseas Customers
Dolar Amerika Serikat/ United States Dollar
Rwood Resources DMCC 50,975,046 45,398,904
Ganghe International Trading Ltd. 6,807,934 --
Lain-lain/ Others (masing-masing di bawah USD5.000.000/
each b elow USD5,000,000 ) 8,195,366 8,740,725
Jumlah Pelanggan Luar Negeri/ Total Overseas Customers 65,978,346 54,139,629
Pelanggan Dalam Negeri/ Local Customers
Dolar Amerika Serikat/ United States Dollar
Lain-lain/ Others (masing-masing di bawah USD5.000.000/
each b elow USD5,000,000 ) 390,775 5,831,836
Sub Jumlah/ Sub Total 390,775 5,831,836
Rupiah
PT Perusahaan Listrik Negara (Persero) 17,849,248 23,162,448
PT Jhonlin Group 14,056,874 11,200,902
Lain-lain/ Others (masing-masing di bawah USD5.000.000/
each b elow USD5,000,000 ) 5,959,776 18,891,294
Sub Jumlah/ Sub Total 37,865,898 53,254,644
Jumlah Pelanggan Dalam Negeri/ Total Local Customers 38,256,673 59,086,480
Dikurangi/ Less :
Cadangan Kerugian Penurunan Nilai/ Allowance for Credit Losses (797,104) (797,104)
Jumlah Pihak Ketiga/ Total Third Parties 103,437,915 112,429,005
Pihak Berelasi/ Related Parties ( Catatan/ Note 37.b) -- 1,395,131
Jumlah/ Total 103,437,915 113,824,136
b. Berdasarkan Umur/ By Aging:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Lancar/ Current 102,039,137 110,155,414
Lebih dari 90 hari/ Overdue 90 days 2,195,882 4,465,826
Sub Jumlah/ Sub Total 104,235,019 114,621,240
Dikurangi/ Less :
Cadangan Kerugian Penurunan Nilai/ Allowance for Credit Losses (797,104) (797,104)
Jumlah/ Total 103,437,915 113,824,136
Mutasi cadangan kerugian penurunan nilai The movement in allowance for impairment
piutang adalah sebagai berikut: losses of receivable is as follows:
PaD1/ March 27, 2026 60 :
PT BUMI RESOURCES TBK 2025 Annual Report 409
Page 410
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
7. PIUTANG USAHA (Lanjutan) 7. TRADE RECEIVABLES (Continued)
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Saldo Awal/ Beginning Balance 797,104 797,104
Penyisihan Selama Tahun Berjalan/ Provision During the Year -- --
Saldo Akhir/ Ending Balance 797,104 797,104
Manajemen berpendapat bahwa cadangan The Management believes that the allowance
kerugian penurunan nilai telah cukup untuk for credit losses was sufficient to cover
menutup kemungkinan kerugian atas penurunan possible losses from impairment of trade
nilai dari piutang usaha. Manajemen menghitung receivables. Management calculates an
cadangan kerugian penurunan nilai dengan allowance for credit losses by considering
mempertimbangkan informasi yang berkaitan any information related to past events,
dengan peristiwa masa lalu, kondisi kini, dan current events, and future economic
kondisi ekonomi masa depan. conditions.
8. PIUTANG LAIN-LAIN 8. OTHER RECEIVABLES
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pihak Ketiga/ Third Parties
Dolar Amerika Serikat - United States Dollar
Lain-lain/ Others (masing-masing di bawah USD5.000.000/
each b elow USD5,000,000) 5,924,782 6,878,973
Sub Jumlah/ Sub Total 5,924,782 6,878,973
Dikurangi/ Less :
Cadangan Kerugian Penurunan Nilai/
Allowance for Credit Losses (1,575,539) (1,575,539)
Jumlah Pihak Ketiga/ Total Third Parties 4,349,243 5,303,434
Pihak Berelasi / Related Parties (Catatan/Note 37.c)
Rupiah
PT Cakrawala Langit Sejahtera 90,488,438 75,800,667
Sub Jumlah/ Sub Total 94,837,681 81,104,101
Dikurangi/ Less :
Bagian Jangka Panjang/
Non-current portion 81,599,333 --
Jumlah Bagian Jangka Pendek/
Total Current Portion 13,238,348 81,104,101
Pada tanggal 10 Desember 2025, Arutmin dan On December 10, 2025, Arutmin and PT
PT Cakrawala Langit Sejahtera (CLS) Cakrawala Langit Sejahtera (CLS) entered
menandatangani Perjanjian Fasilitas Pinjaman, into a Loan Facility Agreement, whereby
dimana Arutmin setuju untuk memberikan Arutmin agreed to provide a loan facility up to
fasilitas pinjaman senilai Rp1.503.000.000.000 a value of Rp1,503,000,000,000 or
atau setara USD90.000.000 untuk keperluan equivalent USD90,000,000 for the purpose of
modal kerja CLS. Pinjaman tersebut dikenakan CLS’s working capital. The loan shall carry
bunga sebesar tiga (3) bulan SOFR ditambah interest of three (3) months SOFR plus 2%
2% per tahun berdasarkan saldo pinjaman yang per annum based on the outstanding
belum dilunasi, yang harus dibayarkan setiap balance, that must be paid quarterly by CLS
triwulan oleh CLS kepada Arutmin. to Arutmin.
PaD1/ March 27, 2026 61 :
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Page 411
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
8. PIUTANG LAIN-LAIN (Lanjutan) 8. OTHER RECEIVABLES (Continued)
Perjanjian ini akan jatuh tempo tanggal 9 This Agreement will expire on December 9,
Desember 2030. 2030.
Pada tanggal 5 Desember 2022, Arutmin dan On December 5, 2022, Arutmin and CLS
CLS menandatangani Perjanjian Fasilitas entered into a Loan Facility Agreement,
Pinjaman, dimana Arutmin setuju untuk whereby Arutmin agreed to provide a loan
memberikan fasilitas pinjaman senilai facility up to a value of USD100,000,000 for
USD100.000.000 untuk keperluan modal kerja the purpose of CLS’s working capital. The
CLS. Pinjaman tersebut dikenakan bunga loan shall carry interest of three (3) months
sebesar tiga (3) bulan SOFR ditambah 2% per SOFR plus 2% per annum based on the
tahun berdasarkan saldo pinjaman yang belum outstanding loan balance, which shall be
dilunasi, yang harus dibayarkan setiap triwulan payable quarterly by CLS to Arutmin. The
oleh CLS kepada Arutmin. Piutang lain-lain ini other receivables were settled through a net-
telah diselesaikan melalui mekanisme saling off mechanism between Arutmin’s dividend
hapus antara utang dividen Arutmin kepada CLS payable to CLS and Arutmin’s other
dengan piutang lain-lain Arutmin terhadap CLS receivables from CLS in 2025.
pada tahun 2025.
Analisis umur piutang lain-lain jangka pendek The aging schedule of other receivables
adalah sebagai berikut: current portion was as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Lancar 12,375,527 4,799,570 Current
Lebih dari 90 hari 2,438,360 77,880,070 Over 90 days due
Jumlah 14,813,887 82,679,640 Total
Dikurangi : Less :
Cadangan Kerugian Penurunan Nilai (1,575,539) (1,575,539) Allowance for Credit Losses
Neto 13,238,348 81,104,101 Net
Mutasi cadangan kerugian penurunan nilai The movement in allowance for credit losses
adalah sebagai berikut: is as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Saldo Awal/ Beginning Balance 1,575,539 1,575,539
Penyesuaian Saldo Awal/ Adjustment Beginning Balance -- --
Saldo Akhir/ Ending Balance 1,575,539 1,575,539
Manajemen menghitung cadangan kerugian The management calculates an allowance for
penurunan kredit dengan mempertimbangkan credit losses by considering any information
informasi yang berkaitan dengan peristiwa masa related to past events, current events, and
lalu, kondisi kini, dan kondisi ekonomi masa future economic conditions.
depan.
Manajemen berpendapat bahwa kerugian The management believes that the allowance
penurunan kredit tersebut cukup untuk menutup for credit losses was adequate to cover the
kerugian penurunan nilai yang mungkin timbul possible credit losses on other receivables.
dari piutang lain-lain.
PaD1/ March 27, 2026 62 :
PT BUMI RESOURCES TBK 2025 Annual Report 411
Page 412
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
9. PERSEDIAAN 9. INVENTORIES
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Suku Cadang dan Bahan Bakar 19,739,768 15,756,376 Spare Parts and Fuel Supplies
Batubara 18,275,215 15,203,536 Coal
Bijih 14,584,057 15,410,119 Ore
Barang Jadi - Perak 50,103 44,172 Finished Goods - Silver
Barang Jadi - Emas 3,011 -- Finished Goods - Gold
Sub Jumlah 52,652,154 46,414,203 Sub Total
Dikurangi: Penyisihan Persediaan Less: Allowance for Inventory
Usang (5,520,520) (5,520,520) Ob solescence
Jumlah 47,131,634 40,893,683 Total
a.
Manajemen berpendapat bahwa penyisihan The Management believes that the allowance
persediaan usang telah cukup untuk menutup for inventory obsolescence was adequate to
kemungkinan kerugian yang timbul dari cover possible loss arising from inventory
persediaan usang. obsolescence.
Pada tanggal 31 Desember 2025, persediaan a. As of December 31, 2025, inventories have
telah diasuransikan dari semua risiko dengan been insured from all risks with total sum
nilai pertanggungan sebesar USD50.566.724. insured amounted to USD50,566,724.
Manajemen yakin bahwa nilai pertanggungan b. The management believes that the coverage
tersebut cukup untuk menutupi kemungkinan was adequate to cover possible losses
kerugian dari persediaan. arising from inventories.
10. ASET LANCAR LAINNYA 10. OTHER CURRENT ASSETS
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Uang Muka Pabrik, Advance for Plant,
Pemasok dan Kontraktor 156,946,668 131,855,835 Supplier and Contractor
Uang Muka Investasi 40,727,237 13,903,655 Advance of Investment
Uang Jaminan 29,876,982 29,891,473 Security Deposit
Uang Muka Kepada Pemerintah 5,405,268 39,466,865 Advance to Government
Lainnya 109,922,513 76,353,260 Others
Jumlah 342,878,668 291,471,088 Total
Uang Muka Pabrik, Pemasok dan Kontraktor a. Advance for Plant, Supplier and
Contractor
Uang Muka ini terkait dengan kegiatan b. This Advance is related to the development
pengembangan yang dilakukan oleh Grup usaha, activities done by the Group which was
yang sebagian besar terkait dengan mainly related to the construction of gold
pembangunan pabrik pengolahan emas dan processing plants and infrastructure in Palu
infrastruktur di Palu dan Gorontalo. and Gorontalo.
c.
Uang Muka Investasi d. Advance of Investment
Uang Muka Investasi terdiri dari dua jenis e. Advance Investment consists of two kinds
transaksi sebagai berikut: of transactions as follows:
f.
g.
PaD1/ March 27, 2026 63 :
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Page 413
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
10. ASET LANCAR LAINNYA (Lanjutan) h. OTHER CURRENT ASSETS (Continued)
10.
i.
(1) Uang Muka Ventura Bersama adalah setoran j. (1) Advance of Investment in Joint
BRMS yang merupakan uang muka setoran Venture represents BRMS’s deposits
modal di DPM, Entitas Ventura Bersama that have been paid as capital stock
sebesar USD20.530.998. Pada saat Uang advance in DPM, Joint Venture Entity
Muka Investasi dikonversi menjadi saham di amounted to USD20,530,998. Upon
DPM, maka akan dicatat sebagai Advance Investment was converted
penambahan nilai investasi ventura bersama. as capital stock in DPM, then will be
recorded as an addition in Investment
in joint venture.
k.
(2) Uang Muka Investasi ke PT Supreme Global l. (2) Advance of Investment to
Investment untuk proses akuisisi PT Laman PT Supreme Global Investment for
Mining sebesar USD20.000.000. process acquisition amounted to
USD20,000,000.
m.
Uang Jaminan n. Security Deposit
Uang jaminan sebagian besar merupakan o. Security deposit mostly represents
pembayaran yang dilakukan oleh PT Arutmin payment of security deposit paid by
Indonesia kepada PT Biofuel Indo Sumatra, PT Arutmin Indonesia to PT Biofuel Indo
dimana Arutmin setuju untuk membayar uang Sumatra amounted to USD25,000,000 to
jaminan sebesar USD25.000.000 untuk secure B40 diesel fuel supply and technical
mengamankan ketersediaan bahan bakar solar services. The agreement has been
B40 dan pelayanan teknisnya. Perjanjian telah amended on October 10, 2025 and valid
diperpanjang pada 10 Oktober 2025 dan berlaku until expiration of IUPK held by Arutmin.
sampai dengan berakhirnya jangka waktu IUPK
yang dimiliki Arutmin.
p.
Uang Muka Kepada Pemerintah q. Advance to Government
Uang Muka ini merupakan uang muka terkait r. This Advance represents Advance on
Pinjam Pakai Kawasan Hutan (PPKH) yang Pinjam Pakai Kawasan Hutan (PPKH) paid
dibayarkan oleh Arutmin. by Arutmin.
s.
t.
11. INVESTASI PADA ENTITAS ASOSIASI DAN 11. INVESTMENTS IN ASSOCIATES AND
VENTURA BERSAMA JOINT VENTURES
31 Desember/December 31 , 2025
Penghasilan Penambahan
Persentase Penyertaan Laba (Rugi) Neto/Komprehensif (Pengurangan) Dividen/ Penyertaan
Kepemilikan/ Awal/ Share in Net Lain/Other Penyertaan/ Dividend Akhir/
Nominal Carrying Value Income (Loss) Comprehensive Addition Carrying Value
Percentage of at Beginning Income (Deduction) of at Ending
Ownership Balance Investment Balance
(%) USD USD USD USD USD USD
Investasi pada Entitas Asosiasi/Investments
in Associates (Catatan/Note 37.d)
Zurich Assets International Ltd
(Pemegang Saham dengan Pengaruh Signifikan/
Shareholder with Significant Influence
PT Darma Henwa Tbk) 80.00 236,383,552 31,871,928 -- -- -- 268,255,480
Jubilee Metals Limited 43.93 -- (533,351) -- 533,351 -- --
PT Visi Multi Artha 30.00 2,753,475 -- -- -- -- 2,753,475
PT Artha Widya Persada 30.00 27,574 -- -- -- -- 27,574
PT Suma Heksa Sinergi 13.83 10,729,977 -- -- -- -- 10,729,977
Sub Jumlah/ Sub Total 249,894,578 31,338,577 -- 533,351 -- 281,766,506
Investasi pada Ventura Bersama/ Investments
in Joint Ventures (Catatan/Note 37.d)
PT Dairi Prima Mineral 9.84 214,759,558 -- -- -- -- 214,759,558
SGQ Singapore Project Holding Pte Ltd 15.32 86,635,438 (27,794) -- -- -- 86,607,644
IndoCoal Resources
(Cayman) Limited 70.00 86,353,519 3,519,012 -- -- -- 89,872,531
PT Kaltim Prima Coal 51.00 328,016,784 35,912,384 (3,495,232) -- (141,630,000) 218,803,936
PT IndoCoal Kalsel Resources 70.00 (14,393) -- -- -- -- (14,393)
Kaltim Investment Resources (Cayman) Limited 70.00 700 -- -- -- -- 700
Sub Jumlah/ Sub Total 715,751,606 39,403,602 (3,495,232) -- (141,630,000) 610,029,976
Jumlah/ Total 965,646,184 70,742,179 (3,495,232) 533,351 (141,630,000) 891,796,482
PaD1/ March 27, 2026 64 :
PT BUMI RESOURCES TBK 2025 Annual Report 413
Page 414
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
11. INVESTASI PADA ENTITAS ASOSIASI DAN 11. INVESTMENTS IN ASSOCIATES AND
VENTURA BERSAMA (Lanjutan) JOINT VENTURES (Continued)
31 Desember/December 31 , 2024
Penghasilan Penambahan
Persentase Penyertaan Laba (Rugi) Neto/ Komprehensif (Pengurangan) Dividen/ Penyertaan
Kepemilikan/ Awal/ Share in Net Lain/Other Penyertaan/ Dividend Akhir/
Nominal Carrying Value Income (Loss) Comprehensive Addition Carrying Value
Percentage of at Beginning Income (Deduction) of at Ending
Ownership Balance Investment Balance
(%) USD USD USD USD USD USD
Investasi pada Entitas Asosiasi/Investments
in Associates (Catatan/Note 37.d)
Zurich Assets International Ltd
(Pemegang Saham dengan Pengaruh Signifikan/
Shareholder with Significant Influence
PT Darma Henwa Tbk) 80.00 181,496,786 164,510 7,729 54,714,527 -- 236,383,552
PT Visi Multi Artha 30.00 2,753,475 -- -- -- -- 2,753,475
PT Artha Widya Persada 30.00 27,574 -- -- -- -- 27,574
PT Suma Heksa Sinergi 13.83 10,729,977 -- -- -- -- 10,729,977
Sub Jumlah/ Sub Total 195,007,812 164,510 7,729 54,714,527 -- 249,894,578
Investasi pada Ventura Bersama/ Investments
in Joint Ventures (Catatan/Note 37.d)
PT Dairi Prima Mineral 9.84 214,706,819 -- -- 52,739 -- 214,759,558
SGQ Singapore Project Holding Pte Ltd 15.32 86,902,515 (267,077) -- -- -- 86,635,438
IndoCoal Resources
(Cayman) Limited 70.00 81,951,717 4,401,802 -- -- -- 86,353,519
PT Kaltim Prima Coal 51.00 322,264,430 82,049,775 202,579 -- (76,500,000) 328,016,784
IndoCoal KPC Resources
(Cayman) Limited 51.00 87,451 (22) -- (87,429) -- --
PT IndoCoal Kaltim Resources 51.00 (12,929) -- -- 12,929 -- --
PT IndoCoal Kalsel Resources 70.00 (15,681) -- -- 1,288 -- (14,393)
Kaltim Investment Resources (Cayman) Limited 70.00
70.00 700
(15,681) --
- --
- 1,288-- --
- 700
Sub Jumlah/ Sub Total 705,885,022 86,184,478 202,579 (20,473) (76,500,000) 715,751,606
Jumlah/ Total 900,892,834 86,348,988 210,308 54,694,054 (76,500,000) 965,646,184
Kepemilikan langsung dan tidak langsung The Company’s direct and indirect
Perusahaan atas Zurich Assets International Ltd ownership in Zurich Assets International Ltd
(“Zurich”) adalah masing-masing sebesar (“Zurich”) are 46.94% and
46,94% dan 33,06%. Perusahaan secara efektif 33.06%, respectively. The Company’s
memiliki kepemilikan saham PT Darma Henwa effectively owned shares ownership of PT
Tbk (“DEWA”) sebesar 12,44%. Darma Henwa Tbk (“DEWA”)
amounted 12.44%.
Tabel berikut ini adalah ringkasan informasi The following tables are the summarized
keuangan untuk entitas asosiasi dan ventura financial information of the significant
bersama yang signifikan dan rekonsiliasi atas entities accounted for as investments in
ringkasan informasi keuangan yang disajikan associates and joint ventures and the
terhadap nilai tercatat dari kepentingan Grup reconciliation to the carrying value of the
dalam entitas asosiasi pada tanggal Group’s investments in associates as of
31 Desember 2025 dan 2024: December 31, 2025 and 2024:
31 Desember/December 31, 2025
PT Kaltim IndoCoal Resources PT Darma PT Dairi Prima Lainnya/ Jumlah/
Prima Coal (Cayman) Limited Henwa Tbk Mineral Others Total
USD USD USD USD USD USD
Kas dan Setara Kas 31,014,555 -- 94,781,933 10,315,767 83,825 136,196,080 Cash and Cash Equivalent
Aset Lancar 659,287,828 -- 215,698,509 7,029,387 2,926 882,018,650 Current Assets
Aset Tidak Lancar 1,268,344,620 137,563,759 781,499,226 258,835,934 43,753,654 2,489,997,193 Non-Current Assets
Liabilitas Jangka Pendek 598,342,390 -- 187,026,377 16,340,535 157,957 801,867,259 Current Liabilities
Liabilitas Jangka Panjang 1,218,535,805 601,130 298,245,886 1,397,500 39,589,198 1,558,369,519 Non-Current Liabilities
Pendapatan 3,384,031,522 -- 381,249,610 -- -- 3,765,281,132 Revenue
Bagian Laba (Rugi) 70,416,439 5,012,160 256,144,510 -- (196,525) 331,376,584 Share in Income (Loss)
Penghasilan Komprehensif Lain (6,853,396) -- (903,295) -- -- (7,756,691) Other Comprehensive Income
Persentase Kepemilikan (%) 51.00 70.00 12.44 9.84 13,83 - 70,00 Percentage of Ownership (%)
31 Desember/December 31, 2024
PT Kaltim IndoCoal Resources PT Darma PT Dairi Prima Lainnya/ Jumlah/
Prima Coal (Cayman) Limited Henwa Tbk Mineral Others Total
USD USD USD USD USD USD
Kas dan Setara Kas 21,967,546 -- 21,441,040 2,071,382 13,339 45,493,307 Cash and Cash Equivalent
Aset Lancar 1,201,102,502 -- 175,516,555 10,497,509 22,081 1,387,138,647 Current Assets
Aset Tidak Lancar 1,238,048,548 132,698,783 374,734,320 243,370,497 41,345,927 2,030,198,075 Non-Current Assets
Liabilitas Jangka Pendek 1,215,034,916 -- 228,853,053 16,707,313 453,764 1,461,049,046 Current Liab ilities
Liabilitas Jangka Panjang 899,219,042 601,130 116,365,079 17,996,937 38,663,901 1,072,846,089 Non-Current Liab ilities
Pendapatan 4,359,249,328 -- 380,555,865 -- -- 4,739,805,193 Revenue
Bagian Laba (Rugi) 160,884,569 6,288,288 1,510,103 -- (25,606) 168,657,354 Share in Income (Loss)
Penghasilan Komprehensif Lain 397,214 -- 40,426 54,115 -- 491,755 Other Comprehensive Income
Persentase Kepemilikan (%) 51.00 70.00 23.17 9.84 9,84 - 70,00 Percentage of Ownership (%)
PaD1/ March 27, 2026 65 :
414 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 415
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
12. ASET TETAP 12. FIXED ASSETS
31 Desember/December 31 , 2025
Penambahan
dari Akuisisi
Entitas Anak/
1 Januari/ Additions from Reklasifikasi/ 31 Desember/
January 1, Acquisition Penambahan/ Pengurangan/ Reclassifi- December 31,
2025 Subsidiaries Additions Deduction cations 2025
Biaya Perolehan Acquisition Cost
Pemilikan Langsung Direct Ownership
Bangunan 54,210,926 7,781,085 1,201,550 2,938,007 4,160,964 64,416,518 Building
Sarana dan Facilities and
Prasarana 23,347,293 -- 486,373 -- 6,141,736 29,975,402 Infrastructures
Mesin dan Peralatan 276,398,097 -- 12,485,509 9,033,590 59,676,829 339,526,845 Machinery and Equipment
Peralatan dan
Perabotan Kantor 15,753,669 125,116 952,359 1,908,972 -- 14,922,172 Office Furniture and Fixtures
Kendaraan 4,888,952 -- 566,809 100,315 3,668 5,359,114 Vehicles
Aset Dalam Penyelesaian 130,510,111 148,951 36,927,965 -- (69,983,197) 97,603,830 Construction-in-Progress
Jumlah Biaya Perolehan 505,109,048 8,055,152 52,620,565 13,980,884 -- 551,803,881 Total Acquisition Costs
Akumulasi Penyusutan Accumulated Depreciation
Pemilikan Langsung Direct Ownership
Bangunan 47,083,458 -- 1,045,580 2,938,007 -- 45,191,031 Building
Sarana dan Facilities and
Prasarana 1,751,431 -- 1,111,480 -- -- 2,862,911 Infrastructures
Mesin dan Peralatan 213,982,984 -- 5,670,614 1,659,822 -- 217,993,776 Machinery and Equipment
Peralatan dan
Perabotan Kantor 14,194,869 24,935 666,162 1,908,972 -- 12,976,994 Office Furniture and Fixtures
Kendaraan 3,016,107 -- 432,807 100,315 -- 3,348,599 Vehicles
Jumlah Akumulasi Total Accumulated
Penyusutan 280,028,849 24,935 8,926,643 6,607,116 -- 282,373,311 Depreciation
Nilai Tercatat 225,080,199 269,430,570 Carrying Value
31 Desember/December 31 , 2024
Penambahan
dari Akuisisi
Entitas Anak/
1 Januari/ Additions from Reklasifikasi/ 31 Desember/
January 1, Acquisition Penambahan/ Pengurangan/ Reclassifi- December 31,
2024 Subsidiaries Additions Deduction cations 2024
USD USD USD USD USD USD
Biaya Perolehan Acquisition Cost
Pemilikan Langsung Direct Ownership
Tanah 8,907,925 -- -- -- (8,907,925) -- Land
Bangunan 51,083,347 -- 1,703,782 -- 1,423,797 54,210,926 Building
Sarana dan Facilities and
Prasarana 23,347,293 -- -- -- 23,347,293 Infrastructures
Mesin dan Peralatan 344,972,358 -- 5,605,009 74,225,065 45,795 276,398,097 Machinery and Equipment
Peralatan dan
Perabotan Kantor 20,052,053 -- 357,808 4,656,192 -- 15,753,669 Office Furniture and Fixtures
Kendaraan 6,148,567 -- 477,631 2,571,497 834,251 4,888,952 Vehicles
Aset Dalam Penyelesaian 117,629,976 -- 15,183,978 -- (2,303,843) 130,510,111 Construction-in-Progress
Jumlah Biaya Perolehan 572,141,519 -- 23,328,208 81,452,754 (8,907,925) 505,109,048 Total Acquisition Costs
Akumulasi Penyusutan Accumulated Depreciation
Pemilikan Langsung Direct Ownership
Bangunan 46,342,875 -- 740,583 -- -- 47,083,458 Building
Sarana dan Facilities and
Prasarana 963,879 787,552 -- -- 1,751,431 Infrastructures
Mesin dan Peralatan 283,709,162 -- 4,498,887 74,225,065 -- 213,982,984 Machinery and Equipment
Peralatan dan
Perabotan Kantor 18,419,462 -- 431,599 4,656,192 -- 14,194,869 Office Furniture and Fixtures
Kendaraan 5,241,093 -- 346,511 2,571,497 -- 3,016,107 Vehicles
Jumlah Akumulasi Total Accumulated
Penyusutan 354,676,471 -- 6,805,132 81,452,754 -- 280,028,849 Depreciation
Nilai Tercatat 217,465,048 225,080,199 Carrying Value
Pada tanggal 31 Desember 2025 dan 2024, aset As of December 31, 2025 and 2024, fixed
tetap diasuransikan kepada beberapa perusahaan assets have been insured to several
asuransi dari semua risiko dengan nilai insurance companies from all risks with
pertanggungan masing-masing sebesar total sum insured of up to
USD441.328.721 dan USD459.116.075. USD441,328,721 and USD459,116,075.
Beban penyusutan untuk tahun yang berakhir pada Depreciation expense for the years ended
tanggal 31 Desember 2025 dan 2024 dialokasikan 31 December 2025 and 2024 was
sebagai berikut: allocated as follows:
PaD1/ March 27, 2026 66 :
PT BUMI RESOURCES TBK 2025 Annual Report 415
Page 416
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
12. ASET TETAP (Lanjutan) 12. FIXED ASSETS (Continued)
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Beban Pokok Pendapatan (Catatan 32) 6,287,491 5,541,114 Cost of Revenues (Note 32)
Beban Usaha (Catatan 33) 1,770,582 1,119,301 Operating Expenses (Note 33)
Kapitalisasi ke Properti Pertambangan 868,570 144,717 Capitalized to Mining Properties
Jumlah 8,926,643 6,805,132 Total
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, there
tidak terdapat aset tetap yang tidak dipakai were no idle as assets, permanently inactive
sementara, dihentikan dari penggunaaan aktif and classified as held for sale, or derived from
dan tidak diklasifikasikan sebagai tersedia untuk grants.
dijual, ataupun yang berasal dari hibah.
Rincian penjualan dan pelepasan aset tetap Details selling and disposal of fixed assets for
untuk tahun yang berakhir pada tanggal 31 the years ended December 31, 2025 and
Desember 2025 dan 2024 adalah sebagai 2024 are as follows:
berikut:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Harga Jual 6,077 33,749 Selling Price
Nilai Buku -- -- Net Book Value
Laba Atas Penjualan 6,077 33,749 Gain on Sale
Rugi Atas Penghapusan (7,373,768) -- Loss on Disposal
(Rugi) Laba atas Penjualan Aset Tetap (Loss) Gain on Sales of Fixed Assets
dan Penghapusan Aset Tetap (7,367,691) 33,749 and Disposal Fixed Asset
Rugi atas penghapusan aset tetap terkait Loss on disposal of fixed assets reflects CPM
dengan keputusan manajemen CPM untuk management’s decision to remove factory
menghapus peralatan pabrik yang dinyatakan equipment that was found to be damaged,
rusak, usang, atau tidak lagi efisien sebesar outdated, or no longer efficient amounted
USD7.373.768 (Catatan 34). USD7,373,768 (Note 34).
Pada tanggal 31 Desember 2025 dan 2024, On December 31, 2025 and 2024, the costs
perolehan aset tetap yang telah disusutkan of fixed assets that have been fully
penuh namun masih digunakan sebesar depreciated but are still being utilized
USD212.425.915 dan USD201.731.195. amounted to USD212,425,915 and
USD201,731,195.
Aset dalam penyelesaian merupakan Construction-in-progress represents cost
kapitalisasi biaya sehubungan dengan aset capitalised related to the fixed assets that are
tetap yang belum siap digunakan dalam operasi. not yet ready for their intended use. The
Rincian akun aset dalam penyelesaian adalah details of construction in-progress account
sebagai berikut: were as follows:
31 Desember/December 31 , 2025
Aset dalam Penyelesaian Persentase Akumulasi Biaya/ Estimasi Tanggal Penyelesaian/ Construction-in-
yang Belum Selesai pada Penyelesaian/ Accumulated Estimated Completion Date progress
Tanggal Pelaporan Percentage of Costs that Have Not Been
Completion Completed at
Reporting Date
% USD
Bangunan 19% 3,537,663 Desember/Decemb er 2027 Building
90% 1,559,048 Maret/March 2027
Mesin dan Peralatan 2.41% - 87.07% 24,476,772 Maret/March 2027 Machinery and Equipment
24% 8,588,572 Oktober/Octob er 2026
46% 59,441,775 September/Septemb er 2026
Jumlah 97,603,830 Total
PaD1/ March 27, 2026 67 :
416 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 417
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
12. ASET TETAP (Lanjutan) 12. FIXED ASSETS (Continued)
31 Desember/December 31 , 2024
Aset dalam Penyelesaian Persentase Akumulasi Biaya/ Estimasi Tanggal Penyelesaian/ Construction-in-
yang Belum Selesai pada Penyelesaian/ Accumulated Estimated Completion Date progress
Tanggal Pelaporan/ Percentage of Costs that Have Not Been
Completion Completed at
Reporting Date
% USD
Bangunan 25% 2,143,706 Juni/June 2025 Building
Mesin dan Peralatan 85% 59,312,005 Juni/June 2025 Machinery and Equipment
7% 7,500,335 Maret/March 2027
5% 1,291,364 Desember/Decemb er 2025
45% 58,966,576 Juni/June 2026
12%-90% 1,296,125 Februari-April/Feb ruary-April 2025
Jumlah 130,510,111 Total
Manajemen berkeyakinan bahwa tidak terdapat Management believes there are no obstacles
hambatan dalam penyelesaian aset dalam on the completion of construction-in-progress.
penyelesaian.
Manajemen berkeyakinan tidak terdapat Management believes there were no events or
keadaan atau perubahan keadaan yang changes in circumstances that may have
menunjukkan indikasi penurunan nilai aset indicated impairment in the value of fixed
tetap. assets.
13. PROPERTI PERTAMBANGAN 13. MINING PROPERTIES
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Biaya Perolehan Acquistion Cost
PT Pendopo Energi Batubara PT Pendopo Energi Batub ara
Sumatera 164,104,672 163,900,119 Sumatera
PT Arutmin Indonesia PT Arutmin Indonesia
Satui 766,525,376 766,525,376 Satui
Senakin 478,747,023 478,747,023 Senakin
Asam Asam 418,436,313 418,436,313 Asam Asam
Kintap 35,157,461 35,157,461 Kintap
Batulicin 24,800,381 24,800,381 Batulicin
PT Citra Palu Mineral PT Citra Palu Mineral
Poboya, Palu 118,654,855 99,570,039 Pob oya, Palu
PT Gorontalo Minerals 160,639,767 149,598,013 PT Gorontalo Minerals
Wolfram Limited Wolfram Limited
Mt Carlton & Crushing Creek 2,557,828 -- Mt Carlton & Crushing Creek
Jubilee Metal Limited Jub ilee Metal Limited
Croydon Gold 1,803,942 -- Croydon Gold
Jumlah Biaya Perolehan 2,171,427,618 2,136,734,725 Total Acquistion Cost
Akumulasi Amortisasi Accumulated Amortization
Saldo Awal (577,760,839) (565,054,359) Beginning Balance
Penambahan (Catatan 32) (12,755,813) (12,706,480) Additions (Note 32)
Saldo Akhir (590,516,652) (577,760,839) Ending Balance
Properti Pertambangan - Neto 1,580,910,966 1,558,973,886 Mining Properties - Net
Properti pertambangan terdiri dari pengeluaran Mining properties consist of pre-production
pra-produksi pada wilayah komersial produktif expenditures on commercially productive
dalam rangka kegiatan eksplorasi. areas regarding to exploration activities.
Beban amortisasi sebesar USD12.755.813 dan The amortization expenses amounted
USD12.706.480 untuk tahun-tahun yang were USD12,755,813 and USD12,706,480
berakhir pada 31 Desember 2025 dan 2024 for the years ended December 31, 2025 and
diakui sebagai beban pokok pendapatan 2024, respectively recognized Cost of
(Catatan 32). Revenue (Note 32).
PaD1/ March 27, 2026 68 :
PT BUMI RESOURCES TBK 2025 Annual Report 417
Page 418
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
13. PROPERTI PERTAMBANGAN (Lanjutan) 13. MINING PROPERTIES (Continued)
Manajemen berkeyakinan tidak terdapat Management believes there were no events
keadaan atau perubahan keadaan yang or changes in circumstances that may have
menunjukkan indikasi adanya penurunan nilai indicated impairment in the value of mining
properti pertambangan. properties.
14. ASET EKSPLORASI DAN EVALUASI 14. EXPLORATION AND EVALUATION
ASSETS
31 Desember/December 31, 2025
Penambahan
dari Akuisisi
Entitas Anak/
Saldo Awal/ Addition From Saldo Akhir/
Beginning Acquisition Penambahan/ Pengurangan/ Ending
Entitas Anak/ Subsidiaries Lokasi/ Location Balance Subsidiary Additions Disposal Balance
PT Linge Mineral Resources Linge 130,413,215 -- 1,691,172 -- 132,104,387
PT MBH Minera Resources Ogan Komering
Ulu Selatan 81,991,415 -- -- -- 81,991,415
Jubilee Metals Limited Queensland -- 9,706,282 -- -- 9,706,282
Jumlah/ Total 212,404,630 9,706,282 1,691,172 -- 223,802,084
Dikurangi/ Less :
Rugi Penurunan Nilai/
Impairment Loss 81,991,415 -- -- -- 81,991,415
Nilai Tercatat/ Carrying Value 130,413,215 141,810,669
31 Desember/December 31 , 2024
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Ending
Entitas Anak/ Subsidiaries Lokasi/ Location Balance Additions Disposal Balance
PT Linge Mineral Resources Linge 129,143,785 1,269,430 -- 130,413,215
Gallo Oil (Jersey) Ltd. Block R2 167,436,416 -- 167,436,416 --
Block 13 217,750,850 -- 217,750,850 --
PT MBH Minera Resources Ogan Komering
Ulu Selatan 81,991,415 -- -- 81,991,415
Jumlah/ Total 596,322,466 1,269,430 385,187,266 212,404,630
Dikurangi/ Less :
Rugi Penurunan Nilai/
Impairment Loss 467,178,681 -- 385,187,266 81,991,415
Nilai Tercatat/ Carrying Value 129,143,785 130,413,215
Jubilee Metals Limited Jubilee Metals Limited
Jubilee Metals Limited merupakan perusahaan Jubilee Metals Limited is a company that holds
yang mempunyai izin konsesi penambangan a gold mining concession license located in
emas yang berlokasi di Queensland, Australia. Queensland, Australia. Jubilee was acquired
Jubilee diakuisisi oleh Perusahaan pada tahun by the Company in 2025.
2025.
PT Linge Mineral Resources PT Linge Mineral Resources
PT Linge Mineral Resources merupakan PT Linge Mineral Resources is the company
perusahaan yang mempunyai izin konsesi that owns the gold mining license located in
penambangan emas yang berlokasi di Linge, Linge, Aceh. In 2021, this Company was
Aceh. Pada tahun 2021, Perusahaan ini acquired by BRMS through its subsidiary BSS.
diakuisisi oleh BRMS melalui anak usahanya
BSS.
PaD1/ March 27, 2026 69 :
418 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 419
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
14. ASET EKSPLORASI DAN EVALUASI 14. EXPLORATION AND EVALUATION
(Lanjutan) ASSETS (Continued)
Gallo Oil (Jersey) Ltd Gallo Oil (Jersey) Ltd
Sejak Januari 2011, Gallo Oil (Jersey) Ltd, Since January 2011, Gallo Oil (Jersey) Ltd, a
entitas anak, telah menunda kegiatan subsidiary, has suspended its operations for
operasinya di Blok R2 dan Blok 13 sehubungan Block R2 and Block 13 due to the current
dengan ketidaktersediaan jasa yang diperlukan unavailability of most of the services required
untuk melakukan aktivitas eksplorasinya. for its exploration activities.
Sejak tahun 2022, Gallo tidak memperpanjang Since 2022, Gallo did not extend the permit of
izin masing-masing untuk Blok R2 dan Blok 13. Block R2 and Block 13, respectively. In 2024,
Pada tahun 2024, Perusahaan telah menjual the Company sold all the ownership in Gallo
seluruh kepemilikannya di Gallo Oil (Jersey) Oil (Jersey) Ltd, to the third party
Ltd, kepada pihak ketiga (Catatan 4.a). (Note 4.a).
PT MBH Minera Resources PT MBH Minera Resources
Entitas anak ini memiliki konsensi batubara This subsidiary owns coal concessions located
yang berada di Sumatera Selatan yang masih in South Sumatra, which are still under
dalam tahap eksplorasi pada tanggal exploration-stage as of the reporting date.
pelaporan. Sejak 2020, entitas anak telah Since 2020, the subsidiary has suspended its
menunda kegiatan operasinya sehubungan operations due to fluctuating market
dengan kondisi pasar yang berfluktuasi. conditions.
Rugi Penurunan Nilai Impairment Loss
Manajemen mencatat tambahan cadangan Management recognized the addition of
kerugian penurunan nilai atas hak allowance for impairment loss for the mining
penambangan PT MBH Minera Resources rights on PT MBH Minera Resources for the
untuk tahun-tahun yang berakhir pada 31 years ended December 31, 2025 and 2024
Desember 2025 dan 2024 masing-masing amounted to nil, respectively.
sebesar nihil.
Berdasarkan penelaahan aset eksplorasi dan Based on the review of exploration and
evaluasi, manajemen berkeyakinan tidak evaluation assets, management believes that
diperlukan penurunan nilai lebih lanjut untuk no further impairment is necessary for
aset eksplorasi dan evaluasi pada exploration and evaluation assets as of
31 Desember 2025 dan 2024. December 31, 2025 and 2024.
15. ASET HAK-GUNA 15. RIGHT-OF-USE ASSETS
31 Desember/December 31, 2025
1 Januari/ Additions from 31 Desember/
January 1, Acquisition of Penambahan/ December 31,
2025 Subsidiaries Additions 2025
Biaya Perolehan Acquisition Cost
Mesin dan Peralatan 240,508,003 48,554 14,742,876 255,299,433 Machinery and Equipment
Jumlah Biaya Perolehan 240,508,003 48,554 14,742,876 255,299,433 Total Acquisition Costs
Akumulasi Penyusutan Accumulated Depreciation
Mesin dan Peralatan 108,277,521 17,936 23,794,146 132,089,603 Machinery and Equipment
Jumlah Akumulasi Total Accumulated
Penyusutan 108,277,521 17,936 23,794,146 132,089,603 Depreciation
Nilai Buku 132,230,482 123,209,830 Carrying Value
PaD1/ March 27, 2026 70 :
PT BUMI RESOURCES TBK 2025 Annual Report 419
Page 420
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
15. ASET HAK-GUNA (Lanjutan) 15. RIGHT-OF-USE ASSETS (Continued)
31 Desember/December 31 , 2024
1 Januari/ Additions from 31 Desember/
January 1, Acquisition of Penambahan/ December 31,
2024 Subsidiaries Additions 2024
Biaya Perolehan Acquisition Cost
Mesin dan Peralatan 240,508,003 -- -- 240,508,003 Machinery and Equipment
Jumlah Biaya Perolehan 240,508,003 -- -- 240,508,003 Total Acquisition Costs
Akumulasi Penyusutan Accumulated Depreciation
Mesin dan Peralatan 87,309,299 -- 20,968,222 108,277,521 Machinery and Equipment
Jumlah Akumulasi Total Accumulated
Penyusutan 87,309,299 -- 20,968,222 108,277,521 Depreciation
Nilai Buku 153,198,704 132,230,482 Carrying Value
Penyusutan dibebankan pada akun berikut ini: Depreciation expense charged to the following
account:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pengupasan dan Penambangan Stripping and Mining
(Catatan 32) 23,794,146 20,968,222 (Note 32)
Jumlah 23,794,146 20,968,222 Total
Laporan posisi keuangan konsolidasian pada The consolidated statement of financial
tanggal 31 Desember 2025 dan 2024 position as of December 31, 2025 and 2024,
menyajikan saldo-saldo berikut berkaitan presents the following amounts related to
dengan sewa: leases:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Aset Hak-Guna (a) Right-of-Use Assets (a)
Mesin dan peralatan 123,209,830 132,230,482 Machinery and Equipment
Jumlah 123,209,830 132,230,482 Total
(a) Disajikan sebagai “Aset hak guna” dalam laporan (a) Presented under “Right-of-use assets” in the
posisi keuangan. statement of financial position.
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Liabilitas Sewa (b) Lease Liab ilities (b)
Jangka Pendek 25,444,719 13,965,255 Current
Jangka Panjang 97,745,530 118,265,229 Non-Current
Jumlah 123,190,249 132,230,484 Total
(b) Disajikan sebagai “Liabilitas Sewa” dalam laporan (b) Presented under “Lease Liabilities” in the
posisi keuangan. statement of financial position.
PaD1/ March 27, 2026 71 :
420 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 421
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
16. GOODWILL-NETO 16. GOODWILL-NET
Akun ini merupakan selisih lebih biaya This account represents the excess of
perolehan di atas nilai aset neto identifikasian acquisition cost over the net assets identifiable
JML, WFL, dan AAS, Entitas Anak. value of JML, WFL, and AAS, a Subsidiary.
Saldo Saldo
1 Januari/ 31 Desember/
Balance as of Balance as of
January 1, Penambahan/ Pengurangan/ December 31,
2025 Additions Deductions 2025
Biaya Perolehan 48,412,144 67,065,130 -- 115,477,274 Acquisition Cost
Nilai Tercatat 48,412,144 67,065,130 -- 115,477,274 Carrying Value
Rincian nilai tercatat goodwill adalah sebagai The details of goodwill are as follows:
berikut:
Entitas Pengakusisi/ Perolehan Saham pada/ Tahun
Acquirer Entity Share Acquisition in Perolehan/ Nilai Neto/
Year of Net Value
Acquisition 2025 2024
USD USD
PT Bumi Resources Tbk Wolfram Limited 2025 49,293,762 --
PT Bumi Resources Tbk Jubilee Metals Limited 2025 17,771,368 --
PT Bumi Resources Minerals Tbk PT Andalan Anugerah Sekarbumi 2021 48,412,144 48,412,144
Jumlah/ Total 115,477,274 48,412,144
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the
manajemen berkeyakinan bahwa jumlah management believes that the recoverable
terpulihkan atas goodwill lebih tinggi dari jumlah amount of goodwill is higher than it carrying
tercatat. value.
17. ASET TIDAK LANCAR LAINNYA 17. OTHER NON-CURRENT ASSETS
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pihak Ketiga Third Parties
Jaminan Restorasi 118,742,596 101,503,028 Restoration Guarantee
Biaya Proyek Pengembangan Business Development Project
Usaha 108,521,185 129,172,460 Costs
Lain-lain (masing-masing Others (each b elow
di bawah USD5.000.000) 6,246,916 5,133,131 USD5,000,000)
Sub Jumlah 233,510,697 235,808,619 Sub Total
Dikurangi: Less:
Rugi Penurunan Nilai (107,966,146) (107,966,146) Impairment Losses
Sub Jumlah Pihak Ketiga Neto 125,544,551 127,842,473 Sub Total Third Parties Net
Pihak Berelasi Related Parties
Lainnya (Catatan 37.e) 48,481 48,481 Others (Note 37.e)
Jumlah 125,593,032 127,890,954 Total
PaD1/ March 27, 2026 72 :
PT BUMI RESOURCES TBK 2025 Annual Report 421
Page 422
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
17. ASET TIDAK LANCAR LAINNYA (Lanjutan) 17. OTHER NON-CURRENT ASSETS
(Continued)
a.
Biaya Proyek Pengembangan Usaha b. Business Development Project Cost
Biaya proyek pengembangan usaha Business development projects are the
merupakan pengeluaran yang berkaitan expenditures relating to development of
dengan pengembangan proyek pertambangan. mining projects. These projects will be
Proyek-proyek ini akan dicatat secara terpisah accounted for separately once the Group has
pada saat Grup mengambil alih kepemilikannya taken on a direct or indirect ownership interest.
baik secara langsung maupun tidak langsung. As of the completion date of the consolidated
Sampai dengan tanggal penyelesaian laporan financial statements, the projects are still on-
keuangan konsolidasian ini, proyek-proyek going.
tersebut masih berlangsung.
Pada bulan Juni 2025, BRMS memutuskan As of June 2025, BRMS decided to write off
untuk melakukan penghapusan atas proyek the business development project in bauxite
pengembangan usaha pertambangan bauksit mining amounted to USD6,476,406.
sebesar USD6.476.406.
Jaminan Restorasi c. Restoration Guarantee
Jaminan restorasi merupakan deposito a. Restoration Deposits represent time deposits
berjangka yang dimiliki Arutmin, Wolfram, dan owned by Arutmin, Wolfram, and Jubilee in
Jubilee, yang berkaitan dengan restorasi dan relation to restoration and rehabilitation in the
rehabilitasi tambang dalam bentuk obligasi form of performance bonds in accordance with
kinerja sesuai dengan Peraturan Pemerintah Government Regulation (GR) No. 78 Year
(PP) No. 78 Tahun 2010 untuk Arutmin dan 2010 for Arutmin and in accordance with
sesuai dengan Mineral and Energy Resources Mineral and Energy Resources (Financial
(Financial Provisioning) Act 2018 untuk Provisioning) Act 2018 for Wolfram and
Wolfram dan Jubilee. Jubilee.
b.
Rugi Penurunan Nilai Impairment Loss
Rugi penurunan nilai merupakan cadangan The impairment loss represents allowance for
yang dibentuk berkaitan dengan cadangan business development project cost in
terhadap biaya proyek pengembangan di PT Bumi Resources Investment as of
PT Bumi Resources Investment pada tanggal December 31, 2025 and 2024, amounted to
31 Desember 2025 dan 2024, masing-masing USD107,966,146, respectively.
sebesar USD107.966.146.
Manajemen berkeyakinan bahwa penyisihan Management believes that the provision is
penurunan nilai adalah cukup untuk menutupi adequate to cover any losses from the
kerugian penurunan nilai aset tidak lancar impairment of other non-current assets as of
lainnya pada tanggal 31 Desember 2025 dan December 31, 2025 and 2024.
2024.
18. PINJAMAN JANGKA PENDEK 18. SHORT-TERM LOAN
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank Rakyat Indonesia (Persero) Tbk -- 77,763,412 PT Bank Rakyat Indonesia (Persero) Tb k
PT Bank Permata Tbk -- 28,000,000 PT Bank Permata Tb k
PT Bank Mega Tbk -- 21,655,736 PT Bank Mega Tb k
PT Indomobil Finance Indonesia -- 9,780,967 PT Indomob il Finance Indonesia
Jumlah -- 137,200,115 Total
PaD1/ March 27, 2026 73 :
422 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 423
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
18. PINJAMAN JANGKA PENDEK (Lanjutan) 18. SHORT-TERM LOAN (Continued)
PT Bank Mega Tbk - Sindikasi Hybrid PT Bank Mega Tbk - Hybrid Conventional
Konvensional dan Syariah and Sharia Syndication
Pada tanggal 23 Mei 2025, BRMS memperoleh On May 23, 2025, BRMS obtained a
Fasilitas Pembiayaan Sindikasi Hybrid secara Syndicated Hybrid Financing Facility
konvensional dan syariah dengan nilai fasilitas consisting of both conventional and sharia-
pembiayaan sebesar Rp2.000.000.000.000 based components, with a total facility amount
atau setara dengan USD122.800.000. of Rp2,000,000,000,000, equivalent to
USD122,800,000.
Fasilitas pembiayaan ini memiliki jangka waktu The financing facility has a term of 12 (twelve)
selama 12 (dua belas) bulan, dengan tingkat months with a fixed annual interest rate of
suku bunga tetap sebesar 9,75% per tahun. 9.75%. The facility will be repaid at the end of
Fasilitas pembiayaan ini akan dilunasi diakhir the agreement term or may be repaid earlier in
masa perjanjian atau dapat dilakukan accordance with the agreed-upon terms.
percepatan pelunasan dengan ketentuan yang
telah disepakati.
Pembiayaan konvensional melibatkan sindikasi The conventional financing portion involves a
empat bank partisipan, yaitu PT Bank Mega Tbk syndication of four participating banks:
selaku agen fasilitas, agen jaminan, dan agen PT Bank Mega Tbk acting as the facility agent,
escrow, serta PT Allo Bank Indonesia Tbk, security agent, and escrow agent; along with
PT Bank SulutGo, dan PT Bank BPD Sulawesi PT Allo Bank Indonesia Tbk, PT Bank
Tenggara. Sementara itu, pembiayaan secara SulutGo, and PT Bank BPD Sulawesi
syariah disalurkan melalui PT Bank Mega Tenggara. Meanwhile, the sharia-based
Syariah Tbk. financing is provided through PT Bank Mega
Syariah Tbk.
Tujuan penggunaan atas fasilitas pembiayaan The purpose of the syndicated financing facility
sindikasi ini digunakan untuk: is as follows:
1. Pelunasan fasilitas existing antara lain: 1. Repayment of existing facilities, including:
a. Fasilitas Kredit PT Bank Mega Tbk a. Credit Facility from PT Bank Mega Tbk
milik BRMS; held by BRMS;
b. Kredit Investasi PT Bank Negara b. Investment Credit from PT Bank
Indonesia (Persero) Tbk; dan Negara Indonesia (Persero) Tbk; and
c. Fasilitas Perbankan PT Bank Permata c. Banking Facility from PT Bank
Tbk milik BRMS. Permata Tbk held by BRMS.
2. Pendanaan belanja modal untuk entitas 2. Capital expenditure funding for
anak CPM dan GM; subsidiaries CPM and GM.
Sebagai jaminan atas fasilitas pembiayaan ini, As collateral for this financing facility, BRMS
BRMS memberikan agunan berupa aset tetap has pledged fixed assets owned by CPM,
milik CPM yang terdiri atas tanah, bangunan, which include land, buildings, and plant
dan peralatan pabrik, serta kepemilikan saham equipment, as well as BRMS ownership in
BRMS pada CPM serta hasil klaim asuransi CPM shares and insurance claim proceeds
atas aset jaminan CPM dan GM. BRMS juga over the pledged assets of CPM and GM.
menyediakan jaminan atas pembayaran BRMS has also provided collateral in the form
pinjaman kepada PT Bank Mega Tbk. of restricted cash with PT Bank Mega Tbk.
Dalam perjanjian fasilitas tersebut, BRMS Under the terms of the facility agreement,
diwajibkan untuk memenuhi sejumlah BRMS is required to comply with certain
persyaratan, antara lain: covenants, including:
1. Tidak menarik modal disetor; 1. Not to withdraw paid-in capital;
2. Tidak mengubah bidang/jenis kegiatan 2. Not to change its business field/type of
usaha; business activity;
3. Tidak mengajukan kepailitan kepada 3. Not to file for bankruptcy with the
pengadilan niaga; commercial court;
PaD1/ March 27, 2026 74 :
PT BUMI RESOURCES TBK 2025 Annual Report 423
Page 424
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
18. PINJAMAN JANGKA PENDEK (Lanjutan) 18. SHORT-TERM LOAN (Continued)
4. Tidak memperoleh pinjaman/fasilitas 4. Not to obtain new loans/financing facilities,
pembiayaan baru, kecuali pinjaman/ except for subordinated loans from
pembiayaan subordinasi dari pemegang shareholders and borrowings necessary
saham dan pinjaman yang harus dilakukan for BRMS operational activities;
dalam rangka kegiatan operasional BRMS;
5. Tidak menggadaikan kepemilikan saham 5. Not to pledge BRMS shares;
BRMS;
6. Tidak menjadi penjamin utang/pembayaran 6. Not to act as guarantor for debts/payments
untuk kepentingan pihak lain; on behalf of third parties;
7. Tidak menjual, menyewakan, dan atau 7. Not to sell, lease, or pledge assets, except
menggadaikan aset kecuali dalam rangka in connection with BRMS business and
kegiatan usaha dan operasional BRMS. operational activities.
BRMS juga diwajibkan untuk memenuhi BRMS is also required to maintain certain
kebutuhan-kebutuhan persyaratan atas rasio financial ratios as stipulated in the financing
keuangan sesuai dengan yang ditentukan. agreement. As of the financial reporting date,
Hingga tanggal pelaporan keuangan, BRMS BRMS has complied with all terms and
telah memenuhi seluruh ketentuan dan conditions stipulated in the financing facility
pembatasan yang disyaratkan dalam perjanjian agreement.
fasilitas pembiayaan tersebut.
Fasilitas Kredit ini telah dilunasi sepenuhnya The credit facility was fully repaid on
pada tanggal 1 December 2025. Jumlah December 1, 2025. Total payments made
pembayaran yang telah dibayarkan sebesar amounted to USD120,040,814.
USD120.040.814.
PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Rakyat Indonesia (Persero) Tbk
Pada tanggal 15 September 2023, Arutmin On September 15, 2023, Arutmin signed a
menandatangani perjanjian fasilitas Working Working Capital Credit Cash Collateral facility
Capital Credit Cash Collateral dengan PT Bank agreement with PT Bank Rakyat Indonesia
Rakyat Indonesia (Persero) Tbk dengan limit (Persero) Tbk with credit ceiling amounted to
kredit sebesar Rp1.364.281.000.000 atau Rp1,364,281,000,000 or equivalent to
setara USD88.497.729 dengan masa 1 tahun. USD88,497,729 with 1 year tenor. This
Perjanjian ini telah diperpanjang dan berakhir agreement has been extended and expired on
pada 14 September 2025. September 14, 2025.
Fasilitas pinjaman tersebut diperoleh Arutmin The loan facility was obtained by Arutmin as
sebagai dampak dari kepatuhan terhadap Bank an impact of the compliance with Bank
Indonesia Peraturan No 7 Tahun 2023 (PBI Indonesia Regulation No.7 of 2023 (PBI
7/2023) yang mengharuskan Arutmin untuk 7/2023) which requires Arutmin to make a
melakukan penyetoran sebesar 30% dari hasil deposit of 30% from export sales proceeds
penjualan ekspor (Catatan 6). (Note 6).
Arutmin menjaminkan rekening deposito DHE Arutmin collateralizes the DHE SDA deposit
SDA dalam mata uang USD atas nama Arutmin account in USD currency in the name of
yang mencakup setiap pencairan kredit dalam Arutmin which covers every credit
Rupiah (Catatan 6). Periode pembayaran untuk disbursement in Rupiah (Note 6). The
setiap penarikan fasilitas adalah 3 bulan payment period for each facility withdrawal is
mengacu pada jangka waktu simpanan yang 3 months refers to the deposit period as
diatur dalam PBI 7/2023. Tingkat bunga fasilitas stipulated in PBI 7/2023. The interest on the
pinjaman adalah 0,75%. loan facility is 0.75%.
Pada tanggal 5 Juni 2025, Arutmin telah On June 5, 2025, Arutmin made full payment
melakukan pelunasan atas pinjaman ini. on this loan.
PaD1/ March 27, 2026 75 :
424 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 425
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
18. PINJAMAN JANGKA PENDEK (Lanjutan) 18. SHORT-TERM LOAN (Continued)
PT Bank Permata Tbk d. PT Bank Permata Tbk
Pada tanggal 25 Juni 2024, BRMS dan PT Bank On June 25, 2024, BRMS and PT Bank
Permata Tbk telah menandatangani Perjanjian Permata Tbk obtained a Banking Facility
Fasilitas Perbankan sebesar USD28.000.000 Agreement amounted to USD28,000,000 with
dengan tingkat suku bunga sebesar SOFR interest rate SOFR+4.75% per annum
+4,75% per tahun dan akan jatuh tempo dalam and has a maturity date 12 months from the
12 bulan sejak tanggal efektifnya. Pokok akan effective date. The principal will be paid in full
dibayarkan sepenuhnya pada akhir masa at the maturity date while the interest will be
pembiayaan dan bunga akan dibayarkan setiap paid monthly on each payment date as
bulan sesuai dengan tanggal pembayaran yang determined in agreement.
ditentukan dalam perjanjian.
Terdapat kovenan dalam perjanjian pinjaman There are covenants in the bank loan
bank sebagai berikut: agreement as follows:
a. Debt Service Coverage Ratio (DSCR) min a. Debt Service Coverage (DSCR) min 1.00x;
1.00x;
b. Debt to Equity Ratio (DER) max 1,50x; b. Debt to Equity Ratio (DER) max 1.50x;
c. Adjusted Current Ratio min 1,00x; c. Adjusted Current Ratio min 1.00x;
d. Bertindak sebagai penjamin terhadap hutang d. Act as guarantor for other parties’ debts,
pihak lain, kecuali hutang dagang yang except for trade debts created in the
dibuat dalam rangka menjalankan usaha context of running daily business;
sehari-hari;
e. Mengubah sifat dan kegiatan usaha yang e. Changing the nature and activities of the
sedang dijalankan atau melakukan kegiatan business being carried out or carrying out
usaha di luar kegiatan usahanya sehari-hari; business activities outside of its daily
business activities;
f. Menjaminkan, mengalihkan, menyewa-kan, f. Pledge, transfer, rent, hand over the
menyerahkan kepada pihak lain atas barang collateral goods to another party;
jaminan;
g. Menjual, menyewakan, mentransfer, g. Sell, rent, transfer, transfer rights, write off,
memindahkan hak, menghapuskan, guarantee/mortgage most or all the
menjaminkan/mengagunkan sebagian besar BRMS’s assets in any way and to any party
atau seluruh harta kekayaan BRMS dengan (except pledging/mortgaging it to the Bank)
cara bagaimanapun juga dan kepada pihak which may affect the BRMS’s ability to pay
maupun juga (kecuali to the Bank;
menjaminkan/mengagunkannya kepada
Bank) yang dapat memengaruhi
kemampuan pembayaran BRMS kepada
Bank;
h. Menerima suatu pinjaman uang atau fasilitas h. Receiving a loan or financial facility in any
keuangan berupa apapun juga atau fasilitas form whatsoever or leasing facility from
leasing dari pihak lain (kecuali dari another party (except from shareholders)
pemegang saham) atau mengadakan suatu or having any debt or obligation
hutang atau kewajiban apapun juga (“Hutang whatsoever (“Debt to Other Parties”) which
Kepada Pihak Lain”) yang dapat may affect the BRMS’s ability to pay the
memengaruhi kemampuan pembayaran Bank’s obligations, or which exceeds 10%
kewajiban BRMS kepada Bank atau yang (ten percent) of the asset value (either from
melebihi 10% (sepuluh persen) dari nilai one or several Debts to Other Parties
aktiva (baik dari satu-satu atau beberapa calculated cumulatively);
Hutang kepada Pihak Lain yang
diperhitungkan secara akumulatif);
PaD1/ March 27, 2026 76 :
PT BUMI RESOURCES TBK 2025 Annual Report 425
Page 426
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
18. PINJAMAN JANGKA PENDEK (Lanjutan) 18. SHORT-TERM LOAN (Continued)
i. Memberikan pinjaman maupun fasilitas i. Providing loans or financial facilities to
keuangan kepada pihak lain termasuk other parties including but not limited to
namun tidak terbatas pada perusahaan affiliated companies and/or shareholders
afiliasi dan/atau pemegang saham kecuali except for short-term loans and in order to
pinjaman dalam jangka pendek dan dalam support its daily business activities;
rangka menunjang kegiatan usahanya
sehari-hari;
j. Melakukan investasi yang berpengaruh j. Making investments that affect the BRMS’s
terhadap kemampuan membayar BRMS ability to pay the Bank;
kepada Bank;
k. Melakukan tindakan lainnya yang dapat k. Taking other actions that may cause or
menyebabkan atau terganggunya kewajiban disrupt the obligation to pay all obligations
pembayaran seluruh kewajiban yang owed to the Bank;
terhutang kepada Bank;
l. Melakukan pembubaran, penggabungan l. Carrying out dissolution, merger of
usaha/merger dan/atau peleburan/ businesses/ merger and/or amalgamation/
konsolidasi dengan perusahaan lain atau consolidation with another company or
memperoleh sebagian besar dari aset atau acquiring most of the assets or shares
saham dari perusahaan lain atau bentuk another company or other forms of real
perubahan usaha lainnya; business changes;
m. Mengubah susunan dan jumlah kepemilikan m. Changing the composition and number of
pemegang saham perusahaan tertutup shareholders of a private company and/or
dan/atau pemegang saham pengendali controlling shareholders of a public
perusahaan terbuka (kecuali BUMN); company (except for BUMN);
n. Membayar atau menyatakan dapat dibayar n. Paying or stating that a dividend or profit
suatu dividen atau pembagian keuntungan sharing in any form whatsoever can be
berupa apapun juga atas saham yang paid on shares issued by the BRMS,
dikeluarkan BRMS, except for public companies;
o. Membayar atau membayar kembali tagihan- o. Paying or repaying bills or receivables in
tagihan atau piutang-piutang berupa apapun any form whatsoever (except trade
juga (kecuali piutang dagang dalam rangka receivables in order to support daily
menunjang kegiatan usahanya sehari-hari) business activities) which has now been
yang sekarang telah dan/atau di kemudian and/or will be given by BRMS’s
hari akan diberikan oleh pada pemegang shareholders to BRMS in the form of
saham BRMS kepada BRMS baik berupa principal, interest, interest penalties and
jumlah pokok, bunga, bunga denda dan lain- other amounts of money that must be paid;
lain jumlah uang yang wajib dibayar;
p. Menggunakan Fasilitas untuk melakukan p. Using the Facility to carry out transactions
transaksi dalam bentuk apapun dengan in any form with a third party affiliated with
pihak ketiga yang terafiliasi atau termasuk or included in the BRMS’s group, including
grup dari BRMS, termasuk namun tidak but not limited to transactions for the
terbatas pada transaksi pembelian dan/atau purchase and/or sale of goods or services,
penjualan barang atau jasa, penerbitan issuance of warranties and/or other
garansi, dan/atau transaksi lainnya yang transactions related to the use of the
berkaitan dengan penggunaan Fasilitas. Facility.
e.
BRMS memiliki jaminan atas pembayaran f. BRMS has collateral for loan repayment to
pinjaman kepada PT Bank Permata Tbk yang PT Bank Permata Tbk which was recorded as
dicatat sebagai kas yang dibatasi restricted cash (Note 6).
penggunaannya (Catatan 6).
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Page 427
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
18. PINJAMAN JANGKA PENDEK (Lanjutan) 18. SHORT-TERM LOAN (Continued)
g.
Atas fasilitas perbankan ini telah dilunasi h. This credit facility was fully repaid on May 26,
sepenuhnya pada tanggal 26 Mei 2025. 2025.
i.
PT Indomobil Finance Indonesia j. PT Indomobil Finance Indonesia
Pada tanggal 28 Februari 2024, CPM dan k. On February 28, 2024, CPM has obtained an
PT Indomobil Finance Indonesia, telah Investment Financing Agreement with
menandatangani Perjanjian Pembiayaan PT Indomobil Finance Indonesia amounted to
Investasi sebesar Rp200.000.000.000 atau Rp200,000,000,000 or equivalent of
setara dengan USD12.800.000 dengan bunga USD12,800,000 with interest rate 12.50% per
pinjaman sebesar 12,50% per tahun, utang ini annum, and has maturity date of March 8,
akan jatuh tempo pada tanggal 8 Maret 2025. 2025. The principal and interest will be due
Pokok dan bunga akan jatuh tempo dan and payable on each payment date as
terutang pada setiap tanggal pembayaran yang determined in Agreement. This payable is
telah ditentukan dalam perjanjian. Utang ini related to financing investment to procure the
merupakan pembiayaan investasi untuk capital goods and services required in the form
pengadaan barang modal beserta jasa yang of purchasing heavy equipment for mining and
diperlukan dalam bentuk pembelian alat berat gold processing operations.
untuk operasional pertambangan dan
pengolahan emas.
l.
Fasilitas kredit investasi ini telah dilunasi The investment credit facility was fully repaid
sepenuhnya pada tanggal 5 Juni 2025. Jumlah on June 5, 2025. Total payments for 2025 and
pembayaran untuk tahun 2025 dan 2024 2024 amounted to USD9,249,519 and
masing-masing sebesar USD9.249.519 dan USD3,037,081, respectively.
USD3.037.081.
PT Bank Mega Tbk PT Bank Mega Tbk
Pada tanggal 19 Agustus 2024, PT Bank Mega On August 19, 2024, PT Bank Mega Tbk
Tbk menyetujui Fasilitas Kredit yang diajukan approved the Credit Facility proposed by
oleh BRMS dengan plafon sebesar BRMS amounted to Rp250,000,000,000 or
Rp250.000.000.000 atau setara dengan equivalent to USD16,500,000 with maturity
USD16.500.000 dengan jangka waktu 12 bulan date 12 months and interest rate of 9.75% per
dan tingkat suku bunga sebesar 9,75% per annum. In September 2024, BRMS received
tahun. Pada bulan September 2024, BRMS an additional Credit facility of
mendapatkan tambahan Fasilitas Kredit Rp100,000,000,000 or equivalent to
sebesar Rp100.000.000.000 atau setara USD6,600,000.
dengan USD6.600.000.
Jumlah pinjaman jangka pendek kepada The amount of short-term loans to PT Bank
PT Bank Mega Tbk adalah sebesar Mega Tbk was Rp350,000,000,000 or
Rp350.000.000.000 atau setara dengan equivalent to USD21,099,590.
USD21.099.590.
Terdapat kovenan dalam perjanjian pinjaman There are covenants in the bank loan
bank sebagai berikut: agreement as follows:
a. Ratio Debt Service Coverage Ratio (DSCR) a. Ratio Debt Service Coverage Ratio
>1x (satu kali), DSCR berarti EBITDA (DSCR) >1x (one time) DSCR means
dibagi (bunga dan pokok pinjaman), EBITDA divided by (interest expense and
EBITDA adalah Net Profit ditambah beban principal loan) EBITDA is Net Profit plus
bunga ditambah Depresiasi ditambah interest expense plus Depreciation plus
Amortisasi ditambah Beban Pajak; Amortization plus Tax Expenses;
b. Rasio Debt to Equity maksimal 1,5x (satu b. Debt to Equity ratio is a maximum of 1.5x
koma lima kali), dihitung berdasarkan (one point five times), calculated based on
PaD1/ March 27, 2026 78 :
PT BUMI RESOURCES TBK 2025 Annual Report 427
Page 428
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
18. PINJAMAN JANGKA PENDEK (Lanjutan) 18. SHORT-TERM LOAN (Continued)
Interest Bearing Debt dibagi (Equity Interest Bearing Debt divided by (Equity
ditambah Subordinated Shareholder Loan); plus Subordinated Shareholder Loan);
c. Rasio Interest Service Coverage Ratio c. Interest Service Coverage Ratio (ISCR)
(ISCR) > 1,5x (satu koma lima kali); >1.5x (one point five times);
d. Melakukan atau menyebabkan d. Making or causing with withdrawal of paid-
dilakukannya penarikan modal disetor; in capital;
e. Mengadakan Rapat Umum Pemegang e. Holding a General Meeting of
Saham yang acaranya mengubah atau Shareholders which agenda changes or
menyebabkan dilakukannya perubahan causes changes to the articles of
anggaran dasar, susunan pemegang association, composition of shareholders
saham dan susunan anggota Direksi dan and composition of members of the Board
Dewan Komisaris; of Directors and Board of Commissioners;
f. Melakukan perubahan bidang atau jenis f. Making changes to the field or type of
kegiatan usahanya; business activities;
g. Mengajukan perubahan kepailitan atau g. Propose changes to bankruptcy or
penundaan kewajiban pembayaran utang, postponement of debt payment
membubarkan perusahaan dan melakukan obligations, dissolving the company and
atau mengijinkan untuk dilakukan carrying out or allowing business mergers,
penggabungan usaha, peleburan usaha amalgamations or consolidations;
atau konsolidasi;
h. Memberikan pinjaman kepada pihak lain, h. Providing loans to other parties, including
termasuk kepada Pemegang Saham, to Shareholders, subsidiaries and
perusahaan anak dan perusahaan affiliated companies, except for loans to
afiliasinya, kecuali pinjaman kepada employees, small entrepreneurs and
karyawan, pengusaha kecil dan koperasi cooperatives determined by the
yang ditentukan oleh pemerintah, atau government, or loans that are indeed
pinjaman yang memang biasa dan harus common and must be made by the
dilakukan oleh pemerintah, atau pinjaman government,or loans that are indeed
yang memang biasa dan harus dilakukan common and must be made in the context
dalam rangka kegiatan operasional normal of the normal operational activities of the
perusahaan Debitur sehari-hari yang wajar; Debtor's company on a daily basis that are
reasonable;
i. Meningkatkan diri sebagai penjamin i. Binding oneself as a guarantor of debt,
hutang, memberikan garansi atau providing guarantees or pledging one's
menjaminkan harta kekayaannya untuk assets for the benefit of other parties,
kepentingan pihak lain, kecuali except for pledging assets to the Bank;
menjaminkan/mengagunkan kekayaan
kepada Bank;
j. Melakukan penyertaan modal, pengambil- j. Making capital participation, taking over
alihan saham, investasi baru di dalam shares, new investments in other
perusahaan lain atau membuat anak companies or creating subsidiaries.
perusahaan;
k. Memperoleh pinjaman baru atau k. Obtaining new loans or causing new
menyebabkan terjadinya utang baru, baik debts, either directly or indirectly, with or
secara langsung maupun tidak langsung, without collateral, from banks, financial
dengan jaminan atau tidak, dari bank, institutions or other parties that result in
lembaga keuangan maupun pihak lain yang the Debtor being unable to pay its
mengakibatkan Debitur tidak dapat obligations to the Bank, except for loans
membayar kewajibannya kepada Bank, that are indeed ordinary and must be
kecuali pinjaman yang memang biasa dan made in the context of the normal
harus dilakukan dalam rangka kegiatan operational activities of the Debtor's daily
operasional normal usaha Debitur sehari- business;
hari yang wajar;
PaD1/ March 27, 2026 79 :
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
18. PINJAMAN JANGKA PENDEK (Lanjutan) 18. SHORT-TERM LOAN (Continued)
l. Menggadaikan, menjaminkan, l. Mortgaging, guaranteeing, transferring or
mengalihkan atau dengan cara lain otherwise causing the transfer of the
menyebabkan beralihnya saham Debtor's company shares to another party;
perusahaan Debitur kepada pihak lain;
m. Membuat atau mengijinkan, atas seluruh m. Making or allowing, for all or part of its
atau sebagian asetnya (termasuk aset yang assets (including assets that will be
akan didapatkan di masa mendatang) obtained in the future) to be sold, pledged,
untuk dijual, dijaminkan, disewakan kecuali leased except for the Debtor's operational
kegiatan usaha operasional Debitur, atau business activities, or otherwise
dengan cara lain mengalihkan harta transferring assets;
kekayaan;
n. Menjual, mengalihkan atau menyebabkan n. Selling, transferring or causing the transfer
beralihnya usaha atau jaminan kepada of business or collateral to anyone;
siapapun;
o. Melakukan pembayaran baik pokok, bunga o. Making payments of principal, interest or
maupun pembayaran lain atas utang other payments on Shareholder debts;
Pemegang Saham;
Melakukan pembelian harta; Making purchase of assets;
p. Melakukan pembayaran dipercepat atau p. Making accelerated payments or other
suatu utang atau pembayaran kewajiban debt or payment of obligations that have
lainnya yang belum jatuh tempo kepada not yet matured to another party, except
pihak lain, kecuali yang berhubungan those related to the Debtor's business
dengan kegiatan usaha Debitur tidak activities, does not affect the Debtor's
memengaruhi kewajiban Debitur pada obligations to the Bank.
Bank.
BRMS telah memenuhi seluruh kovenan BRMS has complied with all covenants.
pinjaman yang diwajibkan.
Atas fasilitas perbankan ini telah dilunasi This credit facility was fully repaid on May 26,
sepenuhnya pada tanggal 26 Mei 2025. 2025.
PaD1/ March 27, 2026 80 :
PT BUMI RESOURCES TBK 2025 Annual Report 429
Page 430
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
19. UTANG USAHA 19. TRADE PAYABLES
a. Berdasarkan Pemasok/ By Suppliers:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pihak Ketiga/ Third Parties
Dolar Amerika Serikat/ United States Dollar
Lain-lain/ Others (masing-masing di bawah USD1.000.000/
each b elow USD1,000,000) 925,325 1,722,732
Sub Jumlah/ Sub Total 925,325 1,722,732
Rupiah
PT Mitratama Perkasa 36,183,009 40,360,629
PT Pama Persada Nusantara 17,855,137 12,105,849
PT Laz Coal Mandiri 4,258,281 1,721,325
PT Macmahon Indonesia 4,226,334 3,966,345
PT Nimata Bumi Persada 3,529,128 6,314,685
PT Energy Transporter Indonesia 2,393,371 3,188,035
PT AKR Corporindo Tbk 1,748,847 1,292,249
PT Bina Dana Sejahtera 1,506,117 41,904
PT Transcoal Pacific Tbk 1,116,610 2,116,216
PT Thiess Contractors Indonesia -- 6,389,027
Lain-lain/ Others (masing-masing di bawah USD1.000.000/
each b elow USD1,000,000) 8,666,732 12,970,081
Sub Jumlah/ Sub Total 81,483,566 90,466,345
Mata Uang Lain-lain/ Other Currencies
Lain-lain/ Others (masing-masing di bawah USD1.000.000/
each b elow USD1,000,000) 1,498,204 156,851
Sub Jumlah Pihak Ketiga/ Sub Total Third Parties 83,907,095 92,345,928
Pihak Berelasi/ Related Parties (Catatan/ Note 37.f) 51,826,788 121,374,240
Jumlah/ Total 135,733,883 213,720,168
Grup tidak memberikan jaminan terhadap The Group does not provide any guarantee for
pembayaran utang kepada pemasok. the payment of payable to suppliers.
b. Berdasarkan Umur/ By Aging Categories:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Lancar/ Current 14,270,035 21,580,994
Telah Jatuh Tempo/ Past Due
31 sampai dengan 60 hari/ 31 to 60 days 30,594,611 36,069,615
61 sampai dengan 90 hari/ 61 to 90 days 11,291,860 6,802,465
Lebih dari 90 hari/ Over 90 days 79,577,377 149,267,094
Jumlah/ Total 135,733,883 213,720,168
PaD1/ March 27, 2026 81 :
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Page 431
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
20. UTANG LAIN-LAIN – PIHAK KETIGA 20. OTHER PAYABLES – THIRD PARTIES
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pihak Ketiga/ Third parties
Dolar Amerika Serikat/ United States Dollar
PT Jhonlin Group 34,375,458 40,073,019
Ganghe International (Catatan/Note 41. hh) 7,669,762 9,218,922
PT Thiess Contractor Indonesia -- 29,700,153
Lain-lain/ Others (masing-masing di bawah USD5.000.000/
each b elow USD5,000,000 ) 11,857,029 12,641,026
Sub Jumlah/ Sub Total 53,902,249 91,633,120
Rupiah
PT Indo Panca Benua 89,560,243 --
PT Global Solid Transfer 22,804,692 --
Lain-lain/ Others (masing-masing di bawah USD5.000.000/
each b elow USD5,000,000 ) -- 145,525
Sub Jumlah/ Sub Total 112,364,935 145,525
Dolar Australia/ Australian Dollar
Lain-lain/ Others (masing-masing di bawah USD5.000.000/
each b elow USD5,000,000 ) 1,408,054 --
Sub Jumlah/ Sub Total 1,408,054 --
Jumlah/ Total 167,675,238 91,778,645
Dikurangi/ Less:
Bagian Jangka Pendek/ Current Portion 46,956,046 51,916,895
Jumlah Bagian Jangka Panjang/
Total Long-Term Portion 120,719,192 39,861,750
t
PT Thiess Contractor Indonesia PT Thiess Contractor Indonesia
Merupakan utang Arutmin, entitas anak, Represent Arutmin’s payable, a subsidiary,
kepada Thiess akibat dari penghentian Thiess related to suspension of Thiess operation in
sebagai kontraktor jasa penambangan di area Senakin, Satui, and Mulia, as an
pertambangan Senakin, Satui, dan Mulia, yang implementation of Amended and Restated
merupakan pelaksanaan dari Amended and Operating Agreement Mining Services
Restated Operating Agreement Mining (AROAMS) which has been paid on
Services (AROAMS), yang sudah dibayar pada December 23, 2025.
tanggal 23 Desember 2025.
PT Jhonlin Grup PT Jhonlin Group
Merupakan uang muka dari PT Jhonlin Group Represent advances from PT Jhonlin Group
yang akan diselesaikan dengan mengurangi that will be settled by deducting certain
jumlah tertentu, untuk setiap metrik ton amount, for each metric tonne of coal sold,
batubara yang terjual, dari jumlah tagihan. from the invoice amount.
PT Indo Panca Benua PT Indo Panca Benua
Pada tanggal 5 November 2025, Arutmin dan On November 5, 2025, Arutmin and PT Indo
PT Indo Panca Benua (IPB) menandatangani Panca Benua (IPB) entered into a Guarantee
perjanjian jaminan deposit senilai Deposit Agreement for coal supply with a
Rp1.503.000.000.000 atau setara dengan total deposit value of Rp1,503,000,000,000
USD89.560.243 untuk menjamin pasokan or equivalent USD89,560,243 to secure a
batubara dengan total kuantitas hingga total coal quantity of up to 45,000,000 tons
45.000.000 ton selama masa berlaku lima over a five-years. The deposit is to be repaid
tahun. Pengembalian deposit dilakukan through a monthly deduction of Rp53,440
PaD1/ March 27, 2026 82 :
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Page 432
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
20. UTANG LAIN-LAIN – PIHAK KETIGA 20. OTHER PAYABLES – THIRD PARTIES
(Lanjutan) (Continued)
melalui potongan per tonase pengapalan per ton shipped, consisting of Rp33,400 per
bulanan sebesar Rp53.440, yang terdiri atas ton for the principal repayment and Rp20,040
pengembalian pokok jaminan sebesar per ton for the cost of money. Arutmin is also
Rp33.400 per ton dan biaya dana (cost of committed to a graduated monthly minimum
money) sebesar Rp20.040 per ton. Selain itu, payment ranging from
terdapat ketentuan pembayaran minimum Rp16,811,333,333 or equivalent
bulanan yang wajib dipenuhi oleh Arutmin, USD1,001,748 in the first year to
dengan nilai yang meningkat bertahap dari Rp63,042,500,000 or equivalent
Rp16.811.333.333 atau setara dengan USD3,756,555 in the fifth year.
USD1.001.748 pada tahun pertama hingga The agreement stipulated mandatory
Rp63.042.500.000 atau setara dengan minimum payments for specific period in the
USD3.756.555 pada tahun kelima. Perjanjian events of supply failures or the buyers are
ini mewajibkan adanya minimum pembayaran unable to take delivery.
pada periode tertentu dalam hal terjadi
kegagalan pasokan atau pihak pembeli tidak
dapat menerima pengiriman.
PT Global Solid Transfer PT Global Solid Transfer
Pada tanggal 1 Juli dan 3 Juli 2025, Arutmin On July 1 and July 3, 2025, Arutmin entered
menyepakati perjanjian jaminan deposit into guarantee deposit agreements with PT
dengan PT Global Solid Transfer (GST) Global Solid Transfer (GST) for a total value
dengan total nilai sebesar Rp417.500.000.000 of Rp417,500,000,000 or equivalent
atau setara dengan USD24.877.845 untuk USD24,877,845 a five-year period to meet
jangka waktu lima tahun guna memenuhi operational funding requirements and tax
kebutuhan dana operasional dan kewajiban liabilities. Under these agreements, the
perpajakan. Berdasarkan perjanjian tersebut, Company is committed to supplying a total of
Perusahaan berkomitmen memasok total 12,500,000 tons of coal over with selling
12.500.000 ton batubara dengan harga jual prices based on the Coal Price Reference
mengacu pada Harga Patokan Batubara (HPB) (Harga Patokan Batubara or HPB) calculated
yang dihitung berdasarkan Harga Batubara from the Harga Batubara Acuan (HBA). The
Acuan (HBA). Mekanisme pengembalian repayment of the deposits is conducted
deposit dilakukan secara bulanan melalui monthly through a deduction of Rp53,440 per
potongan sebesar Rp53.440 per ton, yang ton, consisting of Rp33,400 for principal
terdiri dari pengembalian pokok jaminan repayment and Rp20,040 for the cost of
sebesar Rp33.400 dan biaya dana (cost of money. The agreements stipulate mandatory
money) sebesar Rp20.040. Perjanjian ini minimum monthly payments even in the
mewajibkan adanya minimum pembayaran events of supply failures or the buyers are
bulanan atau tetap dalam hal terjadi kegagalan unable to take delivery and are secured by
pasokan atau pihak pembeli tidak dapat the issuance of bank guarantees to ensure
the fulfillment of the Company’s obligations.
menerima pengiriman.
21. UTANG KEPADA PEMERINTAH 21. DUE TO GOVERNMENT
Merupakan utang royalti Arutmin, entitas anak, Represents Arutmin’s royalty payables, a
kepada Pemerintah Indonesia sehubungan subsidiary, to Government of Indonesia (GOI)
dengan hak Pemerintah Indonesia atas related to the GOI’s entitlements based on
penjualan batubara berdasarkan Perjanjian Joint Coal Sales Agreement (JCSA).
Penjualan Batubara Bersama (PPBB).
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
22. BEBAN AKRUAL 22. ACCRUED EXPENSES
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Penambangan dan Pemeliharaan 132,389,251 94,110,376 Mining and Maintenance
Bunga 100,253,988 97,169,693 Interest
Penalti Pajak dan Royalti 24,848,216 21,505,559 Tax Penalty and Royalty
Pengapalan 8,832,978 5,840,876 Shipping
Komisi 2,126,349 4,350,365 Commission
Lain-lain (masing - masing Others (each b elow
di bawah USD5.000.000) 35,177,151 48,571,611 USD5,000,000)
Jumlah 303,627,933 271,548,480 Total
Beban penambangan dan pemeliharaan Mining and maintenance expenses pertain to
merupakan akrual kepada para kontraktor accruals to contractors related to exploration,
sehubungan dengan kegiatan eksplorasi, development, and mining activities in a
pengembangan, dan penambangan di entitas subsidiary.
anak.
23. ESTIMASI LIABILITAS UNTUK RESTORASI 23. ESTIMATED LIABILITY FOR
DAN REHABILITASI RESTORATION AND REHABILITATION
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Saldo Awal 202,596,851 202,221,478 Beginning Balance
Provisi Selama Tahun Berjalan 22,959,292 8,535,873 Provision During the Year
Beban Restorasi yang direalisasikan Restoration Expenses Realized
Selama Tahun Berjalan (7,302,304) (8,160,500) During Year
Saldo Akhir 218,253,839 202,596,851 Ending Balance
Dikurangi: Bagian Jangka Pendek (9,398,446) (12,692,917) Less: Current Portion
Bagian Jangka Panjang 208,855,393 189,903,934 Non-Current Portion
Provisi rehabilitasi tambang ini dibentuk oleh This provision for mine rehabilitation formed by
entitas anak Arutmin dan CPM. Arutmin and CPM.
Pada tanggal 23 Oktober 2025, Kementerian On 23 October 2025, the Ministry of Energy
Energi dan Sumber Daya Mineral menerbitkan and Mineral Resources issued Ministerial
Keputusan Menteri Energi dan Sumber Daya Decree No. 344.K/MB.01/MEM.B/2025
Mineral No. 344.K/MB.01/MEM.B/2025 ("Ministerial Decree 344 of 2025") concerning
(“Keputusan Menteri 344 Tahun 2025”) tentang Technical Guidelines for the Implementation of
Pedoman Teknis Pelaksanaan Reklamasi dan Reclamation and Post-Mining, which became
Pascatambang, yang mulai berlaku efektif pada effective on 23 October 2025. This Ministerial
tanggal 23 Oktober 2025. Keputusan Menteri ini Decree serves as a standardized and
berfungsi sebagai pedoman teknis nasional accountable national technical guideline for
yang terstandarisasi dan akuntabel dalam the implementation of reclamation and post-
pelaksanaan kegiatan reklamasi dan mining in mineral and coal mining businesses,
pascatambang pada usaha pertambangan both onshore and offshore.
mineral dan batubara, baik di darat maupun di
laut.
PaD1/ March 27, 2026 84 :
PT BUMI RESOURCES TBK 2025 Annual Report 433
Page 434
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
23. ESTIMASI LIABILITAS UNTUK RESTORASI 23. ESTIMATED LIABILITY FOR
DAN REHABILITASI (Lanjutan) RESTORATION AND REHABILITATION
(Continued)
Pedoman ini mengatur proses penyusunan, This guideline regulates the process of
penyampaian, evaluasi, persetujuan, preparing, submitting, evaluating, approving,
pelaksanaan, serta pelaporan dokumen implementing, and reporting reclamation and
rencana reklamasi dan pascatambang, post-mining plan documents, including
termasuk ketentuan mengenai perubahan provisions for plan changes, determining the
rencana, penetapan besaran jaminan, serta amount of guarantees, and the disbursement
mekanisme pencairan jaminan reklamasi dan mechanism.
pascatambang.
Penyisihan untuk rehabilitasi tambang, Provision for mine rehabilitation, reclamation,
reklamasi, dan penutupan tambang merupakan and mine closure represents set up by the
cadangan yang dibentuk oleh Perusahaan Company to comply with Decree of the
untuk memenuhi ketentuan Keputusan Menteri Minister of Energy and Mineral Resources
Energi dan Sumber Daya Mineral No. No.344.K/MB.01/MEM.B/2025 (Note 34) and
344.K/MB.01/MEM.B/2025 (Catatan 34) serta Government Regulation No. 78/2010
Peraturan Pemerintah No. 78 Tahun 2010 concerning rehabilitation of the watershed
mengenai rehabilitasi daerah aliran sungai, area, reclamation, and post-mining activities
reklamasi, dan kegiatan pascatambang bagi for coal mining businesses. Management
usaha pertambangan batubara. Manajemen believes that the accumulated provision as of
berkeyakinan bahwa akumulasi penyisihan the reporting date are sufficient to meet the
pada tanggal pelaporan telah memadai untuk above obligations.
memenuhi kewajiban tersebut.
PaD1/ March 27, 2026 85 :
434 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 435
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
24. LIABILITAS IMBALAN KERJA 24. EMPLOYMENT BENEFIT LIABILITIES
Grup menyelenggarakan program pensiun The Group has defined benefit pension plans
imbalan pasti untuk seluruh karyawan tetap covering substantially all its eligible permanent
yang memenuhi syarat. Asumsi yang employees. The assumptions used in the
digunakan dalam perhitungan liabilitas calculation of employment benefit liabilities
imbalan kerja adalah sebagai berikut: were as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Perusahaan The Company
Tingkat Diskonto 6,03% 7.07% Discount Rate
Tingkat Kenaikan Gaji 3,00% 8.00% Salary Growth Rate
Tingkat Mortalitas Mortality Rate
Tabel Mortalitas Indonesia 2019 (TMI 4)/
Indonesian Mortality Tab le 2019 (TMI 4)
Umur Pensiun Normal 56 tahun/ 56 years old Normal Retirement Age
Tingkat Kemungkinan Cacat 5% dari Tabel Mortalitas Indonesia 4/ Disab ility Rate
5% of Indonesian Mortality Tab le 4
Tingkat Pengunduran Diri 7,30% sampai dengan usia 40 tahun, Resignation Rate
kemudian menurun secara linier sampai 0%
pada usia 55 tahun/
7.30% up to age 40 then decreasing
linearly to 0% at age 55 years old
Tanggal Penilaian Terakhir 23 Februari/Feb ruary 23, 2026 5 Maret/March 5, 2025 Date of the Latest Appraisal
Nama Aktuaris Independen KKA Steven & Mourits Name of Independent Actuary
PT Arutmin Indonesia PT Arutmin Indonesia
Tingkat Diskonto 6,40% 7.10% Discount Rate
Tingkat Kenaikan Gaji 6,40% 7.10% Salary Growth Rate
Tingkat Mortalitas Mortality Rate
Tabel Mortalitas Indonesia 2019 (TMI 4)/
Indonesian Mortality Tab le 2019 (TMI 4)
Umur Pensiun Normal 55 tahun/55 years old Normal Retirement Age
Tingkat Kemungkinan Cacat 10,00% dari Tabel Mortalitas Indonesia 4/ Disab ility Rate
10.00% of Indonesian Mortality Tab le 4
Tingkat Pengunduran Diri 5,00% pada usia 20 tahun, menurun Resignation Rate
secara linier sampai 1,00% pada usia 45 tahun
dan 1,00% pada usia 46-54 tahun/
5.00% at age 20, decreasing linearly to
1.00% at age 45 years and 1.00% at age 46-54
Tanggal Penilaian Terakhir 8 Januari/January 8 , 2026 9 Januari/January 9 , 2025 Date of the Latest Appraisal
Nama Aktuaris Independen KKA Steven & Mourits Name of Independent Actuary
PT Bumi Resources Minerals Tbk, PT Bumi Resources Minerals Tbk,
PT Gorontalo Minerals dan PT Gorontalo Minerals and
PT Citra Palu Minerals PT Citra Palu Minerals
Tingkat Diskonto 6,70% 7.10% Discount Rate
Tingkat Kenaikan Gaji 7,00% 7.00% Salary Growth Rate
Tingkat Mortalitas Mortality Rate
Tabel Mortalitas Indonesia 2019 (TMI 4)/
Indonesian Mortality Tab le 2019 (TMI 4)
Umur Pensiun Normal 58 tahun/years Normal Retirement Age
Tingkat Kemungkinan Cacat 5% dari Tabel Mortalitas/ Disab ility Rate
5% from Mortality Tab le
Tingkat Pengunduran Diri 2,5% dari tingkat asumsi mortalita hingga 40 tahun dengan degradasi Resignation Rate
linear menurun hingga 0,5% pada usia 50 tahun, dan asumsi tidak ada
pengunduran bagi peserta berusia di atas 51 tahun/ 2.5% of the assumed
mortality rate up to 40 with degradation then linearly decrease down b y
0.5% up to age 50, and assuming no voluntary resignation occur b eyond
age 51 years old
Tanggal Penilaian Terakhir 23 Februari/Feb ruary 23, 2026 11 Maret/March 11 , 2025 Date of the Latest Appraisal
Nama Aktuaris Independen KKA Marcel Pryadarsih Soepono Name of Independent Actuary
PaD1/ March 27, 2026 86 :
PT BUMI RESOURCES TBK 2025 Annual Report 435
Page 436
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
24. LIABILITAS IMBALAN KERJA (Lanjutan) 24. EMPLOYMENT BENEFIT LIABILITIES
(Continued)
Liabilitas imbalan kerja yang disajikan di laporan Employee benefits liabilities presented in the
posisi keuangan konsolidasian adalah sebagai consolidated statements of financial position
berikut: were as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Nilai Kini Kewajiban Present Value of Defined
Imbalan Kerja 28,590,264 28,043,161 Benefit Ob ligation
Nilai Wajar Aset Program (17,538,783) (14,362,038) Fair Value of Plan Assets
Liabilitas Imbalan Employment Benefit
Kerja 11,051,481 13,681,123 Liabilities
Mutasi liabilitas bersih di laporan posisi Movements of net liabilities in the
keuangan konsolidasian adalah sebagai berikut: consolidated statements of financial position
are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Saldo Awal 13,681,123 15,847,798 Beginning Balance
Beban Imbalan Kerja Karyawan 1,892,639 3,562,715 Employee Benefits Expense
Pengukuran Kembali yang Diakui Remeasurements Recognized
dalam Penghasilan Komprehensif Lain 659,819 905,256 in Other Comprehensive Income
Pengaruh Selisih Kurs (520,510) (182,038) Effect of Foreign Exchange
Imbalan yang Dibayar (80,150) (1,272,531) Benefits Paid
Kontribusi Perusahaan (4,581,440) (5,127,273) The Company's Contrib ution
Kelebihan Pembayaran Imbalan -- (52,804) Excess Benefits Paid
Saldo Akhir 11,051,481 13,681,123 Ending Balance
Program imbalan pasti menyebabkan Grup The definite benefit plan exposes the Group to
terpapar risiko tingkat bunga dan risiko gaji, interest rate risk and salaries risk, as follows:
sebagai berikut:
a. Risiko Tingkat Bunga a. Interest Rate Risk
Nilai kini kewajiban pensiun imbalan pasti The present value of the defined benefit
dihitung menggunakan tingkat diskonto yang pension obligation is calculated using a
ditetapkan dengan mengacu pada imbal discount rate determined by reference to
hasil obligasi korporasi berkualitas tinggi. yields on high quality corporate bonds.
Penurunan suku bunga obligasi akan Lower interest rates would increase the
meningkatkan liabilitas program. liability bond program.
b. Risiko Gaji b. Salaries Risk
Nilai kini kewajiban imbalan pasti dihitung The present value of the defined benefit
dengan mengacu pada gaji masa depan obligation is calculated by reference to the
peserta program. Dengan demikian, salary of the future program participants.
kenaikan gaji peserta program akan Thus, the salary increase program
meningkatkan liabilitas program itu. participants will increase the program's
liabilities.
PaD1/ March 27, 2026 87 :
436 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 437
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
24. LIABILITAS IMBALAN KERJA (Lanjutan) 24. EMPLOYMENT BENEFIT LIABILITIES
(Continued)
Analisis Sensitivitas Sensitivity Analysis
Analisa sensitivitas nilai kini kewajiban imbalan The sensitivity analysis of the present value of
kerja terhadap perubahan asumsi utama employee benefits obligation to the changes
tertimbang pada 31 Desember 2025 dan 2024 in the weighted principal assumptions as of
adalah sebagai berikut: December 31, 2025 and 2024 were as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Analisis Sensitivitas Tingkat Diskonto Sensitivity Analysis of Discount Rate
Jika Tingkat + 1% 26,672,669 26,150,554 If Rate + 1%
Jika Tingkat - 1% 30,607,786 29,982,558 If Rate - 1%
Analisis Sensitivitas Tingkat Kenaikan Gaji Sensitivity Analysis of Salary Increase
Jika Tingkat + 1% 30,604,473 29,977,479 If Rate + 1%
Jika Tingkat - 1% 26,641,919 26,122,418 If Rate - 1%
25. PINJAMAN JANGKA PANJANG 25. LONG-TERM LOANS
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pihak Ketiga Third Parties
Dolar Amerika Serikat United States Dollar
Pinjaman Sindikasi Syndicated Loan
Bangkok Bank Public Company Limited 180,000,000 -- Bangkok Bank Pub lic Company Limited
Indies Special Opportunities, Ltd 22,727,500 -- Indies Special Opportunities, Ltd
PT Bank Negara Indonesia (Persero) Tbk -- 30,759,800 PT Bank Negara Indonesia (Persero) Tb k
Rupiah Rupiah
PT Artha Tunggal Mandiri -- 12,213,835 PT Artha Tunggal Mandiri
Jumlah Pinjaman 202,727,500 42,973,635 Total Loan
Dikurangi: Less:
Bagian Jangka Pendek 23,340,000 36,495,685 Current Portion
Jumlah Bagian Jangka Panjang 179,387,500 6,477,950 Total Long-Term Portion
Pinjaman Sindikasi dengan Bangkok Bank Syndicated Loan with Bangkok Bank
Public Company Limited Public Company Limited
Pada tanggal 24 November 2025, BRMS dan CPM On 24 November 2025, BRMS and CPM
menandatangani Perjanjian Fasilitas Pinjaman entered into a Syndicated Loan Facility
Sindikasi dengan Bangkok Bank Public Company Agreement with Bangkok Bank Public
Limited., PT Bank Permata Tbk, PT Bank Central Company Limited., PT Bank Permata Tbk,
Asia Tbk, dan PT Bank Mega Tbk dengan rincian PT Bank Central Asia Tbk, and
sebagai berikut: PT Bank Mega Tbk, with the following
details:
Periode Jatuh Tingkat Suku Bunga
Fasilitas (nilai penuh)/ Tempo/ Tahunan/
Entitas/Entity Jenis Fasilitas/Facility Type Facility (full amount) Maturity Period Annual Interest Rate
BRMS Fasilitas Pinjaman Berjangka - max 30 September 2026 - 31 Desember 2031/ 3 bulan SOFR + 4.50%/
Tranche A/ Term Loan Facility - USD200,000,000 Septemb er 30, 2026 - Decemb er 31, 2031 3 months SOFR + 4.50%
Tranche A
CPM Fasilitas Pinjaman Berjangka - max 30 September 2026 - 31 Desember 2031/ 3 bulan SOFR + 4.50%/
Tranche A/ Term Loan Facility - USD350,000,000 Septemb er 30, 2026 - Decemb er 31, 2031 3 months SOFR + 4.50%
Tranche A
Fasilitas Pinjaman Berjangka - max berulang (6 bulan)/ 3 bulan SOFR + 4.50%/
Tranche B/ Term Loan Facility - USD75,000,000 revolving (6 months) 3 months SOFR + 4.50%
Tranche B
PaD1/ March 27, 2026 88 :
PT BUMI RESOURCES TBK 2025 Annual Report 437
Page 438
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
25. PINJAMAN JANGKA PANJANG (Lanjutan) 25. LONG-TERM LOANS (Continued)
Tujuan pinjaman kepada entitas BRMS The purpose of the loan to BRMS is to finance
merupakan untuk pembiayaan modal kerja dan working capital and investments in its
investasi pada entitas anak. Untuk CPM tujuan subsidiaries. For CPM, the loan is intended to
pinjaman adalah untuk peningkatan kapasitas support the expansion of plant capacity from
pabrik dari 200 Tpd menjadi 500 Tpd dan 200 Tpd to 500 Tpd and the development of
pengembangan penambangan bawah tanah. underground mining operations.
Jaminan atas masing-masing pinjaman baik The collateral provided for each loan
yang diperoleh BRMS maupun CPM antara lain obtained by BRMS and CPM includes,
meliputi: among others:
a. gadai atas saham CPM yang dimiliki oleh b. a. pledge over the shares of CPM owned by
BRMS yang akan meningkat menjadi 100% the Company, which will increase to
setelah penyelesaian akuisisi sisa saham; 100% upon completion of the acquisition
of the remaining shares;
b. hak tanggungan dan jaminan fidusia atas b. mortgage and fiduciary security over all
seluruh aset tetap dan aset bergerak milik fixed and movable assets of CPM;
CPM;
c. jaminan fidusia atas hasil klaim asuransi c. fiduciary security over insurance claim
CPM; proceeds of CPM;
d. pengikatan atas rekening proyek CPM dan d. charge over the project accounts of CPM
GM; dan and GM; and
e. gadai atas saham GM, LMR dan SHS. e. pledge over the shares of GM, LMR, and
SHS.
Selain itu, BRMS dan CPM juga memiliki jaminan In addition, BRMS and CPM are supported by
tambahan berupa put option dan surat dukungan additional security in the form of a put option
sponsor dari pemegang saham. and a sponsor support letter from the
shareholders.
BRMS dan CPM, masing-masing memiliki syarat BRMS and CPM are required to comply with
keuangan (financial covenant) yang harus certain financial covenants during the loan
dipatuhi selama periode pinjaman berlangsung, period, based on the consolidated financial
untuk laporan keuangan konsolidasian BRMS statements of BRMS and the financial
dan laporan keuangan CPM, atas rasio-rasio statements of CPM, as follows:
keuangan berikut:
a. Rasio utang bersih terhadap Total Ekuitas a. Net Debt to Total Net Worth ratio of not
(Net Debt to Total Net Worth ratio) tidak lebih more than 2.0 times;
dari 2,0 kali;
b. Rasio utang bersih terhadap EBITDA (Net b. Net Debt to EBITDA ratio of not more
Debt to EBITDA ratio) tidak lebih dari 5,0 kali than 5.0 times until 2027 and 3.0 times
sampai dengan tahun 2027 dan 3,0 kali thereafter; and
setelahnya; dan
c. Rasio EBITDA terhadap pembayaran bunga c. Debt Service Coverage Ratio (EBITDA to
dan pokok (Debt Service Coverage ratio) interest and principal payments) of not
tidak kurang dari 1,0 kali. less than 1.0 time.
BRMS dan CPM sudah memenuhi ketentuan BRMS and CPM has fulfilled the covenant as
kovenan seperti yang ditentukan dalam specified in the Investment Credit Facility
Perjanjian Fasilitas Kredit Investasi. Agreement
PaD1/ March 27, 2026 89 :
438 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 439
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
25. PINJAMAN JANGKA PANJANG (Lanjutan) 25. LONG-TERM LOANS (Continued)
Fasilitas Indies Indies Facility
Pada tanggal 25 April 2025, Perusahaan On April 25, 2025, the Company (the
(sebagai “Peminjam”) dan Indies Special “Borrower”) and, Indies Special Opportunities
Opportunities III Ltd, Indies Special Opportunities III Ltd, Indies Special Opportunities IV Ltd,
IV Ltd, (sebagai "Pemilik Dana"), Glass Agency (the “Original Lenders”), Glass Agency
(Singapore) Pte.Limited, (sebagai “Facility (Singapore) PTE Limited, (the “Facility
Agent”) dan Glass Trust (Singapore) Ltd, Agent”) and Glass Trust (Singapore) Ltd (the
(sebagai “Security Agent”) menandatangani “Security Agent”) entered into a Credit
Perjanjian Kredit, dimana Pemilik Dana setuju Agreement, under which the Original Lenders
untuk menyediakan fasilitas kredit kepada agreed to provide to the Company credit
Perusahaan sebesar USD50.000.000. Pada facility amounted to USD50,000,000. On May
tanggal 6 Mei 2025, Perusahaan telah 6 the Company utilized such a facility
memanfaatkan fasilitas tersebut sebesar amounting to USD25,000,000. The loan is
USD25.000.000. Pinjaman ini dikenakan tingkat subject to an flat interest rate of 13% per
suku bunga tetap sebesar 13% per tahun. annum. The interest shall be repaid every
Pembayaran bunga akan dilakukan setiap bulan month, and its principal will be repaid with the
sedangkan pembayaran pokoknya akan schedules are below:
dilakukan dengan skedul sebagai berikut:
Persentase Pembayaran dari Total Jumlah
Tanggal Pembayaran/Repayment Date Pinjaman/Percentage of Total Loans Amount to
be Repaid
- 6 Bulan Setelah Tanggal Pemanfaatan awal/
9.09%
6 Months After the First Utilization Date
- 9 Bulan Setelah Tanggal Pemanfaatan awal/
9.09%
9 Months After the First Utilization Date
- 12 Bulan Setelah Tanggal Pemanfaatan awal/
9.09%
12 Months After the First Utilization Date
- 15 Bulan Setelah Tanggal Pemanfaatan awal/
9.09%
15 Months After the First Utilization Date
- 18 Bulan Setelah Tanggal Pemanfaatan awal/
9.09%
18 Months After the First Utilization Date
- 21 Bulan Setelah Tanggal Pemanfaatan awal/
9.09%
21 Months After the First Utilization Date
- 24 Bulan Setelah Tanggal Pemanfaatan awal/
9.09%
24 Months After the First Utilization Date
- 27 Bulan Setelah Tanggal Pemanfaatan awal/
9.09%
27 Months After the First Utilization Date
- 30 Bulan Setelah Tanggal Pemanfaatan awal/
9.09%
30 Months After the First Utilization Date
- 33 Bulan Setelah Tanggal Pemanfaatan awal/
9.09%
33 Months After the First Utilization Date
- Pembayaran Terakhir/Final Payment Date Seluruh Sisa Nilai Pinjaman/All Outstanding Loans
Tidak terdapat negative covenant yang There are no negative covenants required in
dipersyaratkan dalam perjanjian pinjaman ini. this loan agreement.
Pinjaman ini dijamin dengan penjaminan saham- The loan was secured by share pledges the
saham Perusahaan atas kepemilikan sahamnya Company over shares in BRMS, a subsidiary
di BRMS, entitas anak. entity.
Dana yang diperoleh dari fasilitas pinjaman The proceeds from the loan facility were
digunakan oleh Perusahaan untuk membiayai utilized by the Company to finance its working
kebutuhan modal kerja dan kegiatan operasional capital requirements and support its
Perusahaan. operational activities
Pada tanggal 6 November 2025 Perusahaan On November 6, 2025, the Company paid the
telah membayar pokok utang sebesar principal amount of USD2,272,500.
USD2.272.500.
PaD1/ March 27, 2026 90 :
PT BUMI RESOURCES TBK 2025 Annual Report 439
Page 440
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
25. PINJAMAN JANGKA PANJANG (Lanjutan) 25. LONG-TERM LOANS (Continued)
PT Artha Tunggal Mandiri PT Artha Tunggal Mandiri
Pada tahun 2023, CPM telah menandatangani In 2023, CPM has obtained a Loan
Perjanjian Pinjaman dengan PT Artha Tunggal Agreement with PT Artha Tunggal Mandiri
Mandiri (ATM), dimana ATM setuju untuk (ATM) to provide credit facilities to CPM
menyediakan fasilitas kredit kepada CPM amounted to Rp200,000,000,000 or
sebesar Rp200.000.000.000 atau setara equivalent to USD12,500,000. On July 22,
dengan USD12.500.000. Pada tanggal 22 Juli 2024, CPM and ATM agreed to increase the
2024, CPM dan ATM menyepakati untuk credit facility amounted to
menaikkan jumlah fasilitas kredit menjadi Rp250,000,000,000 or equivalent to
sebesar Rp250.000.000.000 atau setara USD16,500,000 consisting of several
dengan USD16.500.000 yang terdiri dari disbursements with the following details:
beberapa pencairan dengan rincian sebagai
berikut:
i. Pada tanggal 25 September 2023 sebesar i. On September 25, 2023, amounted to
Rp75.000.000.000 atau setara dengan Rp75,000,000,000 or equivalent to
USD4.870.446 dengan tanggal jatuh tempo USD4,870,446 with the maturity date on
pada 24 Desember 2023 dan telah diubah December 24, 2023, and has been
menjadi 3 November 2025 setelah changed to November 3, 2025, after
amendemen; amendments;
ii. Pada tanggal 3 November 2023 sebesar ii. On November 3, 2023, amounted to
Rp75.000.000.000 atau setara dengan Rp75,000,000,000 or equivalent to
USD4.773.118 dengan tanggal jatuh tempo USD4,773,118 with maturity date on
pada 3 Februari 2024 dan telah diubah February 3, 2024, and has been changed
menjadi 3 November 2025 setelah to November 3, 2025, after amendments;
amendemen;
iii. Pada tanggal 28 Desember 2023 sebesar iii. On December 28, 2023, amounted to
Rp32.400.000.000 atau setara dengan Rp32,400,000,000 or equivalent to
USD2.091.806 dengan tanggal jatuh tempo USD2,091,806 with maturity date on
pada 3 Februari 2024 dan telah diubah February 3, 2024, and has been changed
menjadi 3 November 2025 setelah to November 3, 2025, after amendments;
amendemen;
iv. Pada tanggal 25 Januari 2024 sebesar iv. On January 25, 2024, amounted to
Rp15.000.000.000 atau setara dengan Rp15,000,000,000 or equivalent to
USD954.000 dengan tanggal jatuh tempo USD954,000 with maturity date of
pada 3 November 2025; November 3, 2025;
v. Pada tanggal 23 Juli 2024, sebesar v. On July 23, 2024, amounted to
Rp50.000.000.000 atau setara dengan Rp50,000,000,000 or the equivalent of
USD3.300.000. Pinjaman ini telah dilunasi USD3,300,000. This loan has been
pada tanggal 11 September 2024. settled on September 11, 2024.
Pinjaman ini dikenakan tingkat bunga sebesar The loan beared interest rate of 8.5% per
8,5% per tahun. annum.
Fasilitas kredit ini, telah dilunasi sepenuhnya This credit facility was fully repaid on May 28,
pada tanggal 28 Mei 2025 dengan jumlah 2025, with a total payment of
pembayaran sebesar Rp105.000.000.000 atau Rp105,000,000,000 or the equivalent of
setara dengan USD6.459.551. USD6,459,551.
PaD1/ March 27, 2026 91 :
440 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 441
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
25. PINJAMAN JANGKA PANJANG (Lanjutan) 25. LONG-TERM LOANS (Continued)
PT Bank Negara Indonesia (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
CPM dan PT Bank Negara Indonesia (Persero) CPM and PT Bank Negara Indonesia
Tbk (BNI) telah menandatangani Perjanjian (Persero) Tbk (BNI) have signed Investment
Kredit Investasi tanggal 8 April 2020 dengan Credit Agreement dated April 8, 2020 with its
amendemen terakhir pada tanggal 21 Mei 2021 recent amendment on May 21, 2021, into
menjadi Perjanjian Fasilitas Kredit Investasi Investment Credit Facility Agreement
sebesar USD17.341.000 dengan tingkat suku amounted to USD17,341,000 with interest
bunga sebesar 8% per tahun dan akan jatuh rate 8% per annum and has a maturity date
tempo dalam 4 tahun sejak tanggal efektifnya. 4 years from the effective date. The principal
Pokok dan bunga akan jatuh tempo dan and interest due on each payment date as
terutang pada setiap tanggal pembayaran yang determined in Agreement. This loan is
telah ditentukan dalam perjanjian. Pinjaman ini related to refinancing investment in the
terkait dengan refinancing investasi construction of a gold processing plant in
pembangunan pabrik pengolahan emas di Poboya.
Poboya.
Pada tanggal 29 September 2022, CPM dan On September 29, 2022, CPM and BNI was
BNI menyetujui amendemen Perjanjian agreed to amend the Investment Credit Facility
Fasilitas Kredit Investasi menjadi Fasilitas Agreement to become Investment Credit
Kredit Investasi Refinancing sebesar Refinancing amounted to USD51,459,000 with
USD51.459.000 dengan tingkat suku bunga interest rate 8% per annum and has a maturity
sebesar 8% per tahun dan akan jatuh tempo date on 2027. The principal and interest due
pada tahun 2027. Pokok dan bunga akan jatuh on each payment date as determined in
tempo dan terutang pada setiap tanggal Agreement. This loan is related to refinancing
pembayaran yang telah ditentukan dalam investment in the construction of a gold
perjanjian Pinjaman ini terkait dengan processing plant in Poboya.
refinancing investasi pembangunan pabrik
pengolahan emas di Poboya.
Terdapat kovenan dalam perjanjian pinjaman There were covenants in the bank loan
bank sebagai berikut: agreement as follows:
a. Current Ratio minimal 1 (satu) kali. Total a. Current Ratio, minimum 1 (one) time. Total
Current Assets dibandingkan dengan Total Current Assets compared to Total Current
Current Liabilities, dengan mengeluarkan Liabilities, by excluding current portion of
bagian lancar hutang jangka panjang; long term debt;
b. Debt Equity Ratio maksimal 2,5 (dua koma b. Debt Equity Ratio, maximum 2.5 (two point
lima) kali. Total Debt dibandingkan dengan five) times. Total Debt compared to Total
Total Equity, dengan catatan debt Equity, with note that debt is bearing
merupakan pinjaman yang dikenakan interest loan;
bunga;
c. Debt Service Coverage Ratio minimal c. Debt Service Coverage Ratio minimum
100% (seratus persen); 100% (one hundred percents);
d. Mengubah bentuk atau status hukum d. Changing the form or legal status of the
Perusahaan dan/atau mengubah anggaran Company and/or changing the articles of
dasar (kecuali untuk meningkatkan modal association (except to increase the
Perusahaan); Company's capital);
e. Menjual atau menjaminkan harta kekayaan e. Selling or pledging the Company assets to
perusahaan kepada pihak lain; other parties;
f. Menerima fasilitas kredit baru baik dari f. Receiving new credit facilities either from
Bank lain maupun lembaga keuangan other banks or other financial institutions
lainnya (termasuk menerbitkan obligasi); (including issuing bonds);
g. Mengikatkan diri sebagai penjamin, g. Bind oneself as a guarantor, guaranteeing
menjaminkan harta kekayaan yang telah assets that have been pledged by the
dijaminkan oleh Penerima Kredit kepada Credit Recipient to the Bank or other party;
Bank atau pihak lain;
PaD1/ March 27, 2026 92 :
PT BUMI RESOURCES TBK 2025 Annual Report 441
Page 442
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
25. PINJAMAN JANGKA PANJANG (Lanjutan) 25. LONG-TERM LOANS (Continued)
h. Melakukan likuidasi atau pembubaran atau h. Carrying out liquidation or dissolution or
tindakan-tindakan kepailitan; bankruptcy actions;
i. Melakukan merger, akuisisi, atau i. Conducting mergers, acquisitions, or
reorganisasi atau investasi/penyertaan reorganizations or
pada perusahaan lain; investments/participations in other
companies;
j. Melunasi seluruh atau sebagian hutang j. Pay off all or part of the Company's debt to
Perusahaan kepada pemegang saham shareholders and/or affiliated companies
dan/atau perusahaan afiliasi yang belum that have not or have been placed as
atau telah didudukkan sebagai pinjaman subordinated loans to Bank credit facilities
subordinasi fasilitas kredit Bank (Subordinated Loans);
(Sub- Ordinated Loan);
k. Mengubah bidang usaha atau mengubah k. Changing the business field or changing
bentuk atau status hukum perusahaan; the form or legal status of the Company;
l. Membuka usaha baru yang tidak terkait l. Opening a new business that is not related
dengan usaha yang telah ada; to an existing business;
m. Membuat perjanjian dan transaksi tidak m. Making unfair agreements and
wajar, termasuk tetapi tidak terbatas pada: transactions, including but not limited to:
- Mengadakan atau membatalkan - Entering into or canceling contracts or
kontrak atau perjanjian yang memiliki agreements that have important
arti penting bagi Penerima Kredit meaning for the Credit Recipient with
dengan pihak lain dan/atau afiliasinya other parties and/or their affiliates that
yang dapat memengaruhi kelancaran may affect the smooth running of the
usaha Penerima Kredit; Credit Recipient's business;
- Mengadakan kerjasama yang dapat - Conducting cooperation that can bring
membawa pengaruh negatif pada a negative impact on the business
aktivitas usaha Penerima Kredit dan activities of the Credit Recipient and
mengancam keberlangsungan usaha threaten the continuity of the Credit
Penerima Kredit; dan Recipient's business; and
- Mengadakan transaksi dengan - Conducting transactions with
perseorangan atau suatu pihak, individuals or parties, including but not
termasuk namun tidak terbatas pada limited to affiliated companies, in
perusahaan afiliasinya, dengan cara- ways that are outside of reasonable
cara yang berada di luar praktek- practices and customs and making
praktek dan kebiasaan yang wajar dan purchases at higher prices and selling
melakukan pembelian yang lebih at lower prices than market prices.
mahal serta melakukan penjualan
lebih murah dari harga pasar.
n. Menyerahkan atau mengalihkan seluruh n. Submit or transfer all or part of the rights
atau sebagian dari hak dan/atau kewajiban and/or obligations of the Credit Recipient
Penerima Kredit yang timbul berdasarkan arising under the Credit Agreement and/or
Perjanjian Kredit dan/atau dokumen collateral documents to another party;
agunan kepada pihak lain;
o. Melunasi/membayar pokok dan/atau biaya o. Repay/pay principal and/or interest and/or
bunga dan/atau biaya-biaya lainnya atas other costs for loans/credit/debts to other
pinjaman/kredit/ hutang kepada pihak lain parties other than those agreed/specified
di luar pihak yang telah disetujui/ditetapkan in the Credit Agreement, including but not
dalam Perjanjian Kredit termasuk tetapi limited to shareholders and/or affiliated
tidak terbatas kepada pemegang saham companies;
dan/atau perusahaan afiliasi;
p. Memberikan pinjaman kepada pihak lain, p. Providing loans to other parties, except in
kecuali dalam rangka transaksi operasional the context of operational business
usaha yang terkait langsung dengan transactions that are directly related to the
kegiatan usaha anak perusahaan; dan business activities of subsidiaries; and
PaD1/ March 27, 2026 93 :
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Page 443
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
25. PINJAMAN JANGKA PANJANG (Lanjutan) 25. LONG-TERM LOANS (Continued)
q. Menarik kembali modal yang telah disetor. q. Withdrawing the capital that has been
deposited.
CPM memiliki jaminan atas pembayaran CPM has collateral for payment loan to BNI
pinjaman kepada BNI yang dicatat sebagai kas debt is recorded as restricted cash (Note 6).
yang dibatasi penggunaannya (Catatan 6).
CPM sudah memenuhi ketentuan kovenan CPM has fulfilled the covenant as specified in
seperti yang ditentukan dalam Perjanjian the Investment Credit Facility Agreement with
Fasilitas Kredit Investasi dengan BNI. BNI.
Pada tanggal 27 Mei 2025, seluruh pinjaman On May 27, 2025, the loan to BNI has been
kepada BNI telah sepenuhnya dilunasi. fully settled.
26. UTANG OBLIGASI b. BONDS PAYABLE
26.
c.
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Obligasi Berkelanjutan I BUMI BUMI's Bonds Continuance I
Tahap I 2025 Phase I 2025
Seri A 2,904,898 -- Series A
Seri B 6,396,735 -- Series B
Seri C 11,554,046 -- Series C
Tahap II 2025 Phase II 2025
Seri A 8,898,224 -- Series A
Seri B 34,100,822 -- Series B
Tahap III 2025 46,478,370 -- Phase III 2025
Biaya Penerbitan Obligasi
yang belum Diamortisasi (1,366,679) -- Unamortized Bonds Issuance Costs
Neto 108,966,416 -- Net
Dikurangi : Less :
Bagian Jangka Pendek 2,868,916 -- Current Portion
Jumlah Bagian Jangka Panjang 106,097,500 -- Total Long-Term Portion
Berdasarkan Perjanjian Perwaliamanatan Based on Trustee Agreement BUMI's Bond
Obligasi Berkelanjutan I BUMI Tahun 2025 No Continuance I 2025 No 74 date June 24, 2025,
74 tanggal 24 Juni 2025 dibuat dihadapan made in front of Notary Humberg Lie, S.H.,
Notaris Humberg Lie, S.H., S.E., M.Kn., Notaris S.E., M.Kn., Notary in Jakarta.
di Jakarta.
Obligasi Berkelanjutan I Tahap I Tahun 2025 Bond Continuance I Phase I 2025
Pada tanggal 8 Juli 2025, Perusahaan telah On July 8, 2025, The Company issued BUMI
menerbitkan Obligasi berkelanjutan I BUMI Bond Continuance I Phase I-year 2025 in 3
Tahap I Tahun 2025 dalam 3 (tiga) seri: (three) series:
• Obligasi Seri A senilai Rp48.750.000.000 • A Series Bond’s amounted to
atau setara dengan USD2.904.898 Rp48,750,000,000 or equivalent
dengan jangka waktu 1 (satu) tahun USD2,904,898 for a period of 1 (one) year
dengan suku bunga tetap sebesar 7% with fixed interest rate of 7% with a coupon
payment quarterly.
dengan pembayaran kupon bunga setiap
triwulan.
PaD1/ March 27, 2026 94 :
PT BUMI RESOURCES TBK 2025 Annual Report 443
Page 444
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
26. UTANG OBLIGASI (Lanjutan) 26. BONDS PAYABLE (Continued)
• Obligasi Seri B senilai Rp107.350.000.000 • B Series Bond’s amounted to
atau setara dengan USD6.396,735 Rp107,350,000,000 or equivalent
dengan jangka waktu 3 (tiga) tahun USD6,396,735 for a period of 3 (three)
years with fixed interest rate of 8.50% with
dengan suku bunga tetap sebesar 8,50%
a coupon payment quarterly.
dengan pembayaran kupon bunga setiap
triwulan.
• Obligasi Seri C senilai Rp193.900.000.000 • C Series Bond’s amounted to
atau setara dengan USD11.554.046 Rp193,900,000,000 or equivalent
dengan jangka waktu 5 (lima) tahun USD11,554,046 for a period of 5 (five)
years with fixed interest rate of 9.50% with
dengan suku bunga tetap sebesar 9,50%
a coupon payment quarterly.
dengan pembayaran kupon bunga setiap
triwulan.
Pembayaran Pokok Obligasi dilakukan secara The Bonds Principal is paid in full on its
penuh pada saat tanggal jatuh tempo. maturity date.
Obligasi ini tidak dijamin dengan jaminan This bond is not guaranteed with typical
khusus tetapi dijamin dengan seluruh harta collateral but guaranteed by the Company’s
kekayaan Perusahaan, baik yang bergerak assets, both movable or immovable property,
maupun yang tidak bergerak, baik yang telah both existing or will be existed based on terms
ada maupun yang akan ada dikemudian hari of Article 1131 and Article 1132 Code of Civil
sesuai dengan ketentuan dalam Pasal 1131 Law.
dan Pasal 1132 Kitab Undang-undang Hukum
Perdata.
Pemeringkatan atas efek utang jangka panjang Rating on the long-term debt securities
(obligasi) dari PT Pefindo yaitu id A+ (Single A (bonds) from PT Pefindo is id A+ (Single A
plus). plus).
Rencana penggunaan dana yang diperoleh dari The plan for the funds obtained from the public
penawaran umum obligasi setelah dikurangi bond offering, after deducting issuance costs,
dengan biaya-biaya emisi digunakan is fully utilized by the Company to finance a
sepenuhnya oleh Perusahaan dalam rangka portion of the total value of the planned
pengembangan bisnis Perusahaan untuk acquisition of a new subsidiary.
mendanai sebagian dari total nilai rencana
akuisisi anak usaha baru.
Obligasi Berkelanjutan I Tahap II Tahun 2025 Bond Continuance I Phase II 2025
Pada tanggal 24 September 2025, Perusahaan On September 24, 2025, The Company issued
telah menerbitkan Obligasi berkelanjutan I BUMI Bond Continuance I Phase II-year 2025
BUMI Tahap II Tahun 2025 dalam 2 (dua) seri: in 2 (two) series:
• Obligasi Seri A senilai Rp149.330.000.000 • A Series Bonds amounted to
atau setara dengan USD8.898.224 Rp149,330,000,000 or equivalent
dengan jangka waktu 3 (tiga) tahun USD8,898,224 for a period of 3 (three)
dengan suku bunga tetap sebesar 8% years with fixed interest rate of 8% with a
coupon payment quarterly.
dengan pembayaran kupon bunga setiap
triwulan.
PaD1/ March 27, 2026 95 :
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Page 445
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
26. UTANG OBLIGASI (Lanjutan) 26. BONDS PAYABLE (Continued)
• Obligasi Seri B senilai Rp572.280.000.000 • B Series Bond’s amounted to
atau setara dengan USD34.100.822 Rp572,280,000,000 or equivalent
dengan jangka waktu 5 (lima) tahun USD34,100,822 for a period of 5 (five)
years with fixed interest rate of 9.25% with
dengan suku bunga tetap sebesar 9,25%
a coupon payment quarterly.
dengan pembayaran kupon bunga setiap
triwulan.
Pembayaran Pokok Obligasi dilakukan secara The Bonds Principal is paid in full on its
penuh pada saat tanggal jatuh tempo. maturity date.
Obligasi ini tidak dijamin dengan jaminan This bond is not guaranteed with typical
khusus tetapi dijamin dengan seluruh harta collateral but guaranteed by the Company’s
kekayaan Perusahaan, baik yang bergerak assets, both movable or immovable property,
maupun yang tidak bergerak, baik yang telah both existing or will be existed based on terms
ada maupun yang akan ada dikemudian hari on Article 1131 and Article 1132 Code of Civil
sesuai dengan ketentuan dalam Pasal 1131 Law.
dan Pasal 1132 Kitab Undang-undang Hukum
Perdata.
Pemeringkatan atas efek utang jangka panjang Rating on the long-term debt securities
(obligasi) dari PT Pefindo yaitu id A+ (Single A (bonds) from PT Pefindo is id A+ (Single A
plus). plus).
Rencana penggunaan dana yang diperoleh dari The plan for the funds obtained from the public
penawaran umum obligasi setelah dikurangi bond offering, after deducting issuance costs,
dengan biaya-biaya emisi digunakan fully utilized by the Company to finance a
sepenuhnya oleh Perusahaan dalam rangka portion of the total value of the planned
pengembangan bisnis Perusahaan untuk acquisition of a new subsidiary, the provision
mendanai sebagian dari total nilai rencana of loans to subsidiaries is intended to finance
akuisisi anak usaha baru, pemberian pinjaman capital expenditures and working capital
kepada entitas anak digunakan untuk requirements.
kebutuhan belanja modal dan modal kerja.
Obligasi Berkelanjutan I Tahap III Tahun Bond Continuance I Phase III 2025
2025
Pada tanggal 15 Desember 2025, Perusahaan On December 15, 2025, The Company issued
telah menerbitkan Obligasi berkelanjutan I BUMI Bond Continuance I Phase III-year 2025
BUMI Tahap III Tahun 2025 senilai amounted to Rp780,000,000,000 or equivalent
Rp780.000.000.000 atau setara dengan USD46,478,370 for a period of 5 (five) years
USD46.478.370 dengan jangka waktu with fixed interest rate of 9% with a coupon
5 (lima) tahun dengan suku bunga tetap payment quarterly.
sebesar 9% dengan pembayaran kupon bunga
setiap triwulan.
Pembayaran Pokok Obligasi dilakukan secara The Bonds Principal is paid in full on its
penuh pada saat tanggal jatuh tempo. maturity date.
Seluruh obligasi ini tidak dijamin dengan This bond is not guaranteed with typical
jaminan khusus tetapi dijamin dengan seluruh collateral but guaranteed by the Company’s
harta kekayaan Perusahaan, baik yang assets, both movable or immovable property,
bergerak maupun yang tidak bergerak, baik both existing or will be existed based on terms
yang telah ada maupun yang akan ada on Article 1131 and Article 1132 Code of Civil
dikemudian hari sesuai dengan ketentuan Law.
dalam Pasal 1131 dan Pasal 1132 Kitab
Undang-undang Hukum Perdata.
PaD1/ March 27, 2026 96 :
PT BUMI RESOURCES TBK 2025 Annual Report 445
Page 446
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
26. UTANG OBLIGASI (Lanjutan) 26. BONDS PAYABLE (Continued)
Pemeringkatan atas efek utang jangka panjang Rating on the long-term debt securities (bonds)
(obligasi) dari PT Pefindo yaitu id A+ (Single A from PT Pefindo is id A+ (Single A plus).
plus).
Rencana penggunaan dana yang diperoleh dari The plan for the funds obtained from the public
penawaran umum obligasi setelah dikurangi bond offering, after deducting issuance costs,
dengan biaya-biaya emisi digunakan fully utilized by the Company to finance a
sepenuhnya oleh Perusahaan dalam rangka portion of the total value of the planned
pengembangan bisnis Perusahaan untuk acquisition and capital injection of a new
mendanai sebagian dari nilai pelunasan subsidiary, and loan to subsidiary.
rencana akuisisi dan penyetoran modal anak
usaha baru, serta pinjaman kepada anak
usaha.
Pencatatan atas Obligasi ini dilakukan pada The recording on these bonds were carried out
saat seluruh dana terkait obligasi (setelah when all funds from the bond’s subscription,
dikurangi biaya-biaya penerbitan obligasi) after deducting bond issuance cost, have been
masuk ke rekening Perusahaan dan received in the Company's account and the
pendistribusian obligasi kepada pemegang distribution of bonds to bond holders has been
obligasi telah selesai dilakukan. completed.
27. MODAL SAHAM 27. CAPITAL STOCK
Mutasi modal saham pada tanggal Movements of capital stock as of December
31 Desember 2025 dan 2024 adalah sebagai 31, 2025 and 2024, were as follows:
berikut:
Total Saham
Ditempatkan dan Nominal/ Jumlah Modal/
Disetor Penuh/ Nominal Amount
Keterangan Number of Shares Rp USD Descriptions
Jumlah Saham 1 Januari 2014 20,773,400,000 500 1,476,792,700 Total Shares as of January 1, 2014
Penambahan melalui HMTD IV 15,853,620,427 100 137,857,569 Preemptive Rights IV
Penambahan melalui HMTD V 28,749,536,197 100 217,223,546 Preemptive Rights V
Penambahan melalui OWK 99,370,864 100 750,818 Mandatory Convertible Bonds
Jumlah Saham per 31 Desember 2018 65,475,927,488 1,832,624,633 Total Shares as of December 31, 2018
Penambahan melalui OWK 1,014,800 100 7,668 Mandatory Convertible Bonds
Jumlah Saham per 31 Desember 2019 65,476,942,288 1,832,632,301 Total Shares as of December 31, 2019
Penambahan melalui OWK 2,751,763,267 100 20,791,562 Mandatory Convertible Bonds
Jumlah Saham per 31 Desember 2020 68,228,705,555 1,853,423,863 Total Shares as of December 31, 2020
Penambahan melalui OWK 6,046,040,452 100 45,682,210 Mandatory Convertible Bonds
Jumlah Saham per 31 Desember 2021 74,274,746,007 1,899,106,073 Total Shares as of December 31, 2021
Penambahan melalui OWK 97,045,930,788 50 366,626,108 Mandatory Convertible Bonds
Penambahan melalui PMTHMETD 200,000,000,000 50 666,666,667 Non-Preemptive Private Placement
Jumlah Saham per 31 Desember 2022 371,320,676,795 2,932,398,848 Total Shares as of December 31, 2022
Penambahan melalui OWK 28,229 50 106 Mandatory Convertible Bonds
Jumlah Saham per 31 Desember 2023 371,320,705,024 2,932,398,954 Total Shares as of December 31,2023
Penambahan melalui OWK 14,687,044 50 55,486 Mandatory Convertible Bonds
Jumlah Saham per 31 Desember 2024 Total Shares as of December 31,2024
dan 31 Desember 2025 371,335,392,068 2,932,454,440 and December 31, 2025
PaD1/ March 27, 2026 97 :
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Page 447
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
27. MODAL SAHAM (Lanjutan) 27. CAPITAL STOCK (Continued)
Susunan pemegang saham Perusahaan pada Composition of shareholders as of
tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024, based on
berdasarkan catatan yang dibuat oleh registration by PT Kustodian Sentral Efek
PT Kustodian Sentral Efek Indonesia dan Indonesia and PT Ficomindo Buana Registrar
PT Ficomindo Buana Registrar adalah sebagai were as follows:
berikut:
31 Desember/December 31 , 2025 31 Desember/December 31 , 2024
Total Saham Persentase Total Saham Persentase
Ditempatkan dan Kepemilikan/ Ditempatkan dan Kepemilikan/
Disetor Penuh/ Percentage of Disetor Penuh/ Percentage of
Keterangan/Descriptions
Number of Shares Ownership Number of Shares Ownership
Issued and Fully (%) Issued and Fully (%)
Paid Paid
Mach Energy (Hongkong) Limited 170,000,000,000 45.78 170,000,000,000 45.78
Treasure Global Investment Limited 30,000,000,000 8.08 30,000,000,000 8.08
HSBC-FUND SVS A/C Chengdong Investment Corp-Self 21,394,995,830 5.76 39,203,086,230 10.56
UBS SWITZERLAND AG-CLIENT ASSETS - 2049584001 18,929,312,674 5.10 9,809,898,332 2.64
Masyarakat/ Public (masing-masing di bawah 5%/
each below 5% ) 131,011,083,564 35.28 122,322,407,506 32.94
Jumlah/ Total 371,335,392,068 100 371,335,392,068 100
Sampai dengan 31 Desember 2025, jumlah Until December 31, 2025, the additional
penambahan saham Perusahaan dari konversi shares of the Company from the OWK
OWK berjumlah 105.958.835.444 saham conversion amounted to 105,958,835,444
dengan nilai konversi sebesar shares with a conversion value of
Rp8.457.164.990.955 atau setara dengan Rp8,457,164,990,955 or equivalent with
USD638.999.999. USD638,999,999.
28. TAMBAHAN MODAL DISETOR 28. ADDITIONAL PAID-IN CAPITAL
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Saldo Awal Agio Saham 999,523,355 3,283,284,108 Share Premium Beginning Balance
Eliminasi ke defisit, dalam rangka Elimination of deficit, in the quasi
kuasi reorganisasi (Catatan 4.j) -- (2,283,760,753) reorganization (Note 4.j)
Saldo Akhir Agio Saham 999,523,355 999,523,355 Share Premium Ending Balance
Selisih antara Aset dan Liabilitas Differences b etween Assets and
Pengampunan Pajak 2,908,135 2,908,135 Liab ilities of Tax Amnesty
Selisih Nilai Transaksi dari Difference in Value from
Kombinasi Bisnis Transaction with Entities
dengan Entitas Sepengendali (1,233,700,656) (1,233,700,656) Under Common Control
Tambahan Modal Disetor - Neto (231,269,166) (231,269,166) Additional Paid-in Capital - Net
PaD1/ March 27, 2026 98 :
PT BUMI RESOURCES TBK 2025 Annual Report 447
Page 448
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
28. TAMBAHAN MODAL DISETOR (Lanjutan) 28. ADDITIONAL PAID-IN CAPITAL (Continued)
a. Agio saham terdiri dari: a. Share premium consists of:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Selisih Penerimaan dari Penerbitan
Saham atas Nilai Nominal Saham. 3,263,038,724 3,263,038,724 Paid-in Capital in Excess of Par Value
Kelebihan Harga Pelaksanaan Excess of Bonds Conversion
Obligasi Konversi atas Nilai Price Over Par Value of
Nominal Saham diperoleh Kembali 273,139,707 273,139,707 Treasury Stock
Obligasi Wajib Konversi 83,339,627 83,339,627 Mandatory Convertib le Bonds
3,619,518,058 3,619,518,058
Eliminasi ke defisit, dalam rangka Elimination of deficit, in the
kuasi reorganisasi (Catatan 4.j) (2,283,760,753) (2,283,760,753) quasi reorganization (Note 4.j)
Agio Saham 1,335,757,305 1,335,757,305 Share Premium
Saham Treasuri (222,029,665) (222,029,665) Treasury Share
Biaya Emisi Saham (114,204,285) (114,204,285) Share Issuance Cost
Agio Saham - Neto 999,523,355 999,523,355 Share Premium - Net
Selisih penerimaan dari penerbitan saham Paid-in capital in excess of par value
atas nilai nominal merupakan selisih antara represents the excess of proceeds from
penerimaan dana hasil penawaran umum the issuance of shares after deduction of
saham dan nilai nominal saham. the share issuance cost and par value.
Obligasi konversi merupakan bagian dari The convertible bond is a part of the
pelaksanaan perjanjian PKPU sebesar implementation of the PKPU agreement
USD639.000.000. amounted to USD639,000,000.
b. Selisih nilai transaksi kombinasi bisnis b. Difference in value from business
dengan entitas sepengendali pada tanggal combination transaction with entities
31 Desember 2025 dan 2024 terdiri dari: under common control as of December
31, 2025 and 2024, consists of:
31 Desember/December 31, 2025 dan/and 2024
Tanggal/ Entitas Asal/ Entitas Tujuan/ Nilai Buku/
Date Original Entities Destination Entities Book Value
USD
Aset Assets
21 Oktober 1999/
Blok R2 Octob er 21, 1999 Minarak Labuan Ltd. PT Bumi Resources Tbk 25,182,155 Block R2
21 Oktober 1999/
Blok 13 Octob er 21, 1999 Minarak Labuan Ltd. PT Bumi Resources Tbk 12,042,693 Block 13
Total Nilai Buku 37,224,848 Total Book Value
Nilai Perolehan 1,270,925,504 Acquisition Cost
Selisih (1,233,700,656) Difference
PaD1/ March 27, 2026 99 :
448 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 449
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
29. CADANGAN MODAL LAINNYA 29. OTHER CAPITAL RESERVES
Rincian dan mutasi dari akun ini adalah sebagai Details and movements of this account were
berikut: as follows:
31 Desember/December 31 , 2025
Bagian Rugi Selisih Kurs Akumulasi Jumlah/
Komprehensif Lain karena Pengukuran Total
Entitas Asosiasi dan Penjabaran Kembali atas
Ventura Bersama/ Laporan Liabilitas Imbalan
Share in Other Keuangan/ Kerja/
Comprehensive Loss Exchange Cumulative
of Associates and Differences Remeasurements on
Joint Ventures due to Employment
Financial Benefit
Statements Liabilities
Translation
USD USD USD USD
Saldo 1 Januari 2025 (22,765,630) 3,735,226 (838,600) (19,869,004) Balance as of January 1, 2025
Bagian Penghasilan Komprehensif Share in Other Comprehensive
Lain Entitas Asosiasi dan Ventura Income of Associates and Joint
Bersama - Setelah Pajak (3,495,232) -- -- (3,495,232) Ventures - Net of Tax
Pengukuran Kembali Liabilitas Remeasurement on Post-
Imbalan Pasti Pascakerja -- -- (100,904) (100,904) Employment Benefit Liab ilities
Saldo 31 Desember 2025 (26,260,862) 3,735,226 (939,504) (23,465,140) Balance as of December 31, 2025
31 Desember/December 31 , 2024
Bagian Rugi Selisih Kurs Akumulasi Jumlah/
Komprehensif Lain karena Pengukuran Total
Entitas Asosiasi dan Penjabaran Kembali atas
Ventura Bersama/ Laporan Liabilitas Imbalan
Share in Other Keuangan/ Kerja/
Comprehensive Loss Exchange Cumulative
of Associates and Differences Remeasurements on
Joint Ventures due to Employment
Financial Benefit
Statements Liabilities
Translation
USD USD USD USD
Saldo 1 Januari 2024 (22,975,938) 3,735,226 (41,151) (19,281,863) Balance as of January 1, 2024
Bagian Penghasilan Komprehensif Share in Other Comprehensive
Lain Entitas Asosiasi dan Ventura Income of Associates and Joint
Bersama - Setelah Pajak 210,308 -- -- 210,308 Ventures - AfterTax
Pengukuran Kembali Liabilitas Remeasurement on Post-
Imbalan Pasti Pascakerja -- -- (797,449) (797,449) Employment Benefit Liab ilities
Saldo 31 Desember 2024 (22,765,630) 3,735,226 (838,600) (19,869,004) Balance as of December 31, 2024
30. KEPENTINGAN NON PENGENDALI 30. NON-CONTROLLING INTERESTS
Rincian atas akun ini adalah sebagai berikut: Details of this account were as follows:
Bagian Rugi
Saldo Per Komprehensif Saldo Per
1 Januari/ Bagian Laba Lain/ 31 Desember/
Balance as of (rugi) Neto/ Share in Other Balance as of
January 1, Share in Comprehensive Penyesuaian/ December 31,
2025 Net Loss Loss Adjustment 2025
PT Bumi Resources
Minerals Tbk 1,333,940,869 38,393,348 (9,107) (446,563) 1,371,878,547
PT Arutmin Indonesia 129,744,069 2,906,015 (50,577) (36,061,971) 96,537,536
PT Multi Capital (256,692,828) -- -- -- (256,692,828)
PT Andalan Anugerah Sekarbumi 48,450,385 -- -- -- 48,450,385
Jubilee Metal Limited -- -- -- 14,416,782 14,416,782
Lain-lain/Others (masing-masing di bawah
USD1.000.000/ each b elow USD1,000,000 ) (1,226,027) (6,683) -- (754,662) (1,987,372)
Neto/ Net 1,254,216,468 41,292,680 (59,684) (22,846,414) 1,272,603,050
PaD1/ March 27, 2026 100 :
PT BUMI RESOURCES TBK 2025 Annual Report 449
Page 450
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
30. KEPENTINGAN NON PENGENDALI 30. NON-CONTROLLING INTERESTS
(Lanjutan) (Continued)
Bagian Rugi
Saldo Per Komprehensif Saldo Per
1 Januari 2024/ Bagian Laba Lain/ 31 Desember/
Balance as of (rugi) Neto/ Share in Other Balance as of
January 1, Share in Comprehensive Penyesuaian/ December 31,
2024 Net Loss Loss Adjustment 2024
PT Bumi Resources
Minerals Tbk 1,314,454,550 19,494,943 (8,624) -- 1,333,940,869
PT Arutmin Indonesia 126,622,398 3,210,546 (88,875) -- 129,744,069
PT Multi Capital (256,692,828) -- -- -- (256,692,828)
PT Andalan Anugerah Sekarbumi 48,450,385 -- -- -- 48,450,385
Lain-lain/ Others (masing-masing dibawah
USD1.000.000/ each b elow USD1,000,000 ) (1,195,376) (50,204) 19,553 -- (1,226,027)
Neto/ Net 1,231,639,129 22,655,285 (77,946) -- 1,254,216,468
31. PENDAPATAN 31. REVENUES
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Penjualan Batubara - Coal Sales -
Pihak Ketiga Third Parties
Ekspor 820,549,858 784,638,614 Export
Lokal 354,862,989 412,696,081 Local
Sub Jumlah 1,175,412,847 1,197,334,695 Sub Total
Emas - Pihak Ketiga Gold - Third Parties
Lokal 230,076,379 158,743,038 Local
Ekspor 12,236,562 -- Export
Sub Jumlah 242,312,941 158,743,038 Sub Total
Perak - Pihak Ketiga Silver - Third Parties
Lokal 6,522,850 3,601,740 Local
Ekspor 518,561 -- Export
Sub Jumlah 7,041,411 3,601,740 Sub Total
Jumlah 1,424,767,199 1,359,679,473 Total
Rincian pelanggan dengan transaksi lebih Details of customer having transactions more
10% dari total pendapatan untuk tahun-tahun than 10% of total revenues and for the years
yang berakhir pada 31 Desember 2025 dan ended December 31, 2025 and 2024, as follows:
2024 adalah sebagai berikut:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Rwood Resources DMCC 506,867,782 522,081,841 Rwood Resources DMCC
PT PLN (Persero) 251,731,856 233,111,664 PT PLN (Persero)
PT Hartadinata Abadi Tbk 196,076,009 139,239,762 PT Hartadinata Ab adi Tb k
Jumlah 954,675,647 894,433,267 Total
PaD1/ March 27, 2026 101 :
450 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 451
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
32. BEBAN POKOK PENDAPATAN 32. COST OF REVENUES
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pengupasan dan Penambangan 868,015,458 849,257,831 Stripping and Mining
Royalti 244,747,734 294,049,753 Royalty
Pengangkutan 49,664,813 46,019,424 Freight
Amortisasi (Catatan 13) 12,755,813 12,706,480 Amortization (Note 13)
Penyusutan (Catatan 12) 6,287,491 5,541,114 Depreciation (Note 12)
Sub Jumlah 1,181,471,309 1,207,574,602 Sub Total
Pengaruh Persediaan Inventory Impact
Batubara (3,071,679) (3,774,763) Coal
Bahan Baku (4,750,974) (11,345,039) Ore
Barang dalam Proses 2,021,201 (2,021,202) Work-in Progress
Perak (8,942) (44,172) Silver
Jumlah 1,175,660,915 1,190,389,426 Total
Rincian pemasok dengan transaksi lebih 10% Details of suppliers having transactions
dari total beban pokok pendapatan untuk more than 10 % of total cost of revenues for
tahun-tahun yang berakhir pada the years ended December 31, 2025 and
31 Desember 2025 dan 2024 adalah sebagai 2024, as follows:
berikut:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
PT Cakrawala Langit Sejahtera 237,749,026 281,362,237 PT Cakrawala Langit Sejahtera
Jumlah 237,749,026 281,362,237 Total
33. BEBAN USAHA 33. OPERATING EXPENSES
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Penjualan Selling
Beban dan Komisi Pemasaran 22,448,126 24,435,758 Marketing Commissions and Expense
Lain-lain (masing-masing di bawah Others (each b elow
USD200.000) 3,871,870 4,508,833 USD200,000)
Sub Jumlah 26,319,996 28,944,591 Sub Total
Umum dan Administrasi General and Administrative
Gaji dan Upah 28,683,300 28,443,547 Salaries and Wages
Beban Pajak 12,722,916 7,396,945 Tax Expense
Jasa Profesional 10,210,691 13,375,101 Professional Fees
Perlengkapan Kantor 9,799,078 5,217,945 Office Supplies
Perbaikan dan Pemeliharaan 5,329,820 3,819,176 Repair and Maintenance
Penyusutan (Catatan 12) 1,770,582 1,119,301 Depreciation (Note 12)
Sewa Jangka Pendek 1,651,975 718,812 Short Term Rents
Perjalanan Bisnis 1,562,524 1,209,262 Business Travel
Teknologi Informasi 704,079 760,268 Information Technology
Asuransi 642,910 612,688 Insurance
Biaya Administrasi Saham 619,247 588,292 Share Administration Fee
Hubungan Masyarakat 491,180 571,595 Pub lic Relation
Transportasi 229,432 910,768 Transportation
Lain-lain (masing-masing di bawah Others (each b elow
USD200.000) 7,038,540 14,533,738 USD200,000)
Sub Jumlah 81,456,274 79,277,438 Sub Total
Jumlah 107,776,270 108,222,029 Total
PaD1/ March 27, 2026 102 :
PT BUMI RESOURCES TBK 2025 Annual Report 451
Page 452
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
34. BEBAN (PENGHASILAN) LAIN-LAIN 34. OTHER EXPENSES (INCOME)
a.
Beban Bunga dan Keuangan b. Interest and Finance Charges
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Beban Bunga dan Amortisasi Interest Charges and Amortization of
Beban Keuangan 26,697,162 21,075,340 Financial Charges
Lainnya-neto Others-net
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Keuntungan atas Gain on Remeasurement
Penilaian Kembali Investasi (Catatan 4.h) (9,642,284) -- of Investment (Note 4.h)
Denda Pajak 8,958,182 14,495,677 Tax Penalty
Rugi atas Penghapusan Aset Tetap Loss on Disposal of Fixed Assets
(Catatan 12) 7,373,768 -- (Note 12)
Rugi atas Penurunan Nilai Aset-Bersih 6,476,406 -- Loss on Impairment Asset-Net
Lainnya-neto 1,359,711 10,387,628 Others-net
Jumlah 14,525,783 24,883,305 Total
35. LABA (RUGI) PER 1.000 SAHAM DASAR/ 35. BASIC/DILUTED INCOME (LOSS) PER
DILUSIAN 1,000 SHARES
Berikut adalah perhitungan laba per 1.000 The following is the computation of
saham dasar/dilusian: basic/diluted income per 1,000 shares:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Laba Neto yang dapat Net Income
Diatribusikan kepada Attrib utab le to the
Pemilik Entitas Induk 81,011,806 67,478,079 Owners of the Parent Entity
Total Rata-rata Tertimbang Weighted Average Numb er of
Saham Dasar/Dilusian Ordinary Shares/Diluted Shares
(angka penuh) 371,335,392,068 371,321,552,028 (full amount)
Laba per 1.000 Saham Basic/Diluted Income
Dasar/Dilusian 0.22 0.18 Per 1,000 Shares
PaD1/ March 27, 2026 103 :
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Page 453
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
36. PERPAJAKAN 36. TAXATION
a. Tagihan Pajak a. Taxes Recoverable
Tagihan pajak merupakan tagihan kepada Tax recoverable represents claims to the
Pemerintah Indonesia yang merupakan Government of Indonesia in connection
Pajak Pertambahan Nilai (PPN) Masukan with Value Added Tax (VAT) and overpaid
dan kelebihan Pajak Penghasilan Badan balances of Corporate Income Tax Arutmin,
Arutmin, entitas anak. a subsidiary.
b. Surat Ketetapan Pajak b. Tax Assessments Letters
Perusahaan The Company
Pada 2025 dan 2024, Perusahaan In 2025 and 2024, the Company received
menerima beberapa Surat Ketetapan Pajak several Notice of Tax Underpayment
Kurang Bayar (SKPKB) untuk beberapa Assessment (SKPKB) for several taxation
jenis pajak dengan rincian sebagai berikut: with details as of follows:
Tahun Tahun
Jum lah/ Amount Pem bayaran/ Payments Keberatan/ Objection Keberatan diterima / Accepted Objection
Pajak/ terbit/
Jenis/ Type
Fiscal Year
Rp USD Rp USD Rp USD Rp USD
Year Issued
Pajak Penghasilan/
Withholding Taxes
SKPKB - Pasal/ Article 26 2019 2024 14,953,018,400 -- -- -- 14,953,018,400 -- 14,953,018,400 --
SKPKB - Pasal/ Article 26 2019 2024 14,628,992,446 -- -- -- 14,628,992,446 -- 14,628,992,446 --
SKPKB - Pasal/ Article 26 2019 2024 14,049,124,817 -- -- -- 14,049,124,817 -- 14,049,124,817 --
SKPKB - Pasal/ Article 26 2019 2024 14,263,151,483 -- -- -- 14,263,151,483 -- 14,263,151,483 --
SKPKB - Pasal/ Article 21 2019 2024 1,803,430,255 -- 1,803,430,255 -- -- -- -- --
SKPKB - Pasal/ Article 23 2019 2024 223,851,712 -- 223,851,712 -- -- -- -- --
SKPKB - Pasal/ Article 21 2020 2024 280,311,542 -- 280,311,542 -- -- -- -- --
SKPKB - Pasal/ Article 21 2021 2025 733,129,456 -- 733,129,456 -- -- -- -- --
SKPKB - Pasal/ Article 21 2021 2025 28,043,996 -- 28,043,996 -- -- -- -- --
SKPKB - Pasal/ Article 23 2021 2025 13,362,549 -- 13,362,549 -- -- -- -- --
SKPKB - Pasal/ Article 26 2021 2025 10,992,673 -- 10,992,673 -- -- -- -- --
SKPKB - Pasal/ Article 26 2021 2025 52,463 -- 52,463 -- -- -- -- --
SKPKB - Pasal/ Article 4(2) 2021 2025 80,034,599 -- 80,034,599 -- -- -- -- --
SKPKB - PPN/ VAT 2021 2025 1,537,294 -- 1,537,294 -- -- -- -- --
SKPKB - PPN/ VAT 2021 2025 10,954,878 -- 10,954,878 -- -- -- -- --
SKPKB - PPN/ VAT 2021 2025 23,689,553 -- 23,689,553 -- -- -- -- --
SKPKB - PPN/ VAT 2021 2025 22,168,092 -- 22,168,092 -- -- -- -- --
SKPKB - PPN/ VAT 2021 2025 31,075,141 -- 31,075,141 -- -- -- -- --
SKPKB - PPN/ VAT 2021 2025 11,011,069 -- 11,011,069 -- -- -- -- --
Jum lah/Total 61,167,932,418 -- 3,273,645,272 -- 57,894,287,146 -- 57,894,287,146 --
Tahun Pajak 2018 Tax Year 2018
SKPN SKPN
Perusahaan mengajukan keberatan atas The Company submitted objection letter
SKPN PPh Pasal 29 (PPh Badan) tahun on 2018 SKPN of Income Tax Article 29
2018 atas koreksi fiskal positif yang (Corporate Income Tax) for a fiscal
menyebabkan rugi fiskal USD156.092.513, correction which resulted in a tax loss of
yang dapat dikompensasikan, menjadi USD156,092,513, which can be
nihil. Atas hal ini, Perusahaan mengajukan compensated for, becomes nil. The
banding dengan mengirimkan surat Company filed an appeal by sending an
permohonan banding kepada pengadilan appeal letter to the tax court on June 20,
pajak pada tanggal 20 Juni 2024. Sampai 2024. As of the completion date of the
dengan tanggal penyelesaian laporan consolidated financial statements, the
keuangan konsolidasian ini, Perusahaan Company still has not received the
masih belum menerima Keputusan dari decision from the tax office.
kantor pajak.
SKPKB SKPKB
Perusahaan telah mengajukan surat The Company already submitted the
keberatan terhadap SKPKB PPh Pasal 26 objection letter related to SKPKB Tax
pada tanggal 20 Juni 2023. Pada tanggal Article 26 on June 20, 2023. On March 21,
21 Maret 2024, kantor pajak menyetujui 2024, the tax office approved the
surat permohonan keberatan atas SKPKB application for the objection letter related
Pasal 26 yang diajukan oleh Perusahaan. to SKPKB Tax Article 26 submitted by the
Company.
PaD1/ March 27, 2026 104 :
PT BUMI RESOURCES TBK 2025 Annual Report 453
Page 454
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
36. PERPAJAKAN (Lanjutan) 36. TAXATION (Continued)
Tahun Pajak 2019 Tax Year 2019
SKPKB SKPKB
Perusahaan telah mengajukan surat The Company already submitted the
keberatan terhadap SKPKB PPh Pasal 26 objection letter related to SKPKB Tax
pada tanggal 19 April 2024, dan telah Article 26 on April 19, 2024, and was
disetujui pada tanggal 22 Juli 2024. approved on July 22, 2024.
PT Arutmin Indonesia (AI) PT Arutmin Indonesia (AI)
Arutmin, entitas anak, menerima beberapa Arutmin, a subsidiary received several Tax
Surat Ketetapan Pajak Kurang Bayar Underpayment Assessment Letters
(SKPKB) untuk beberapa jenis pajak (SKPKB) for several taxation details as
dengan rincian sebagai berikut: follows:
Keberatan diterim a/ Jum lah yang belum dibayar Sengketa/
Tahun Pajak/ Tahun terbit/ Jum lah/ Amount Pem bayaran/ Payments Accepted Objection Outstanding amount/ Dispute
Jenis/ Type
Fiscal Year Year Issued Rp USD Rp USD Rp USD Rp USD USD
Pajak Penghasilan Badan/
2019 2024 -- 45,658,418 -- -- -- 19,328,779 -- 26,329,640 26,329,640
2020 2024 -- 13,848,031 -- 6,111,045 -- -- -- -- --
2021 2025 -- 13,207,010 -- 664,027 -- -- -- 12,542,983 12,542,983
2022 2025 -- 11,522,390 -- -- -- -- -- 11,522,390 11,522,390
2023 2025 -- (21,896,655) -- (21,896,655) -- -- -- -- --
Pajak Penghasilan/
Withholding Taxes
Pasal/ Article 15 2020 2024 438,620,386 28,347 438,620,386 28,347 -- -- -- -- --
2023 2025 966,450,731 58,273 966,450,731 58,273 -- -- -- -- --
2022 2025 99,490,052 6,061 99,490,052 6,061 -- -- -- -- --
Pasal/ Article 21 2021 2025 1,133,431,689 69,086 1,133,431,689 69,086 -- -- -- -- --
2022 2025 114,472,717 6,973 114,472,717 6,973 -- -- -- -- --
Pasal/ Article 26 2016 2020 54,880,284,385 3,661,859 40,020,652,974 2,670,358 14,859,631,411 991,501 -- -- 2,670,358
2016 2024 24,012,391,783 1,545,995 24,012,391,783 1,545,995 -- -- -- -- 1,545,995
2017 2020 39,385,695,814 2,505,451 39,385,695,814 2,505,451 -- -- -- -- 2,505,451
2017 2024 23,631,417,489 1,521,466 23,631,417,489 1,521,466 -- -- -- -- 1,521,466
2021 2025 29,196,022,711 1,779,594 -- -- -- -- 29,196,022,711 1,779,594 1,779,594
2022 2025 22,013,718,923 1,340,992 -- -- -- -- 22,013,718,923 1,340,992 1,340,992
2023 2025 524,660,187 31,635 524,660,187 31,635 -- -- -- -- --
Pasal/ Article 23 2017 2020 15,650,585,998 993,121 15,650,585,998 993,121 -- -- -- -- 993,121
2017 2024 9,390,351,599 595,872 9,390,351,599 595,872 -- -- -- -- 595,872
2018 2020 67,784,878,294 4,094,031 13,523,461,000 816,782 -- -- 54,261,417,294 3,277,249 3,277,249
2020 2024 3,549,285,525 229,386 1,586,300,362 102,521 -- -- 1,962,985,163 126,865 --
2021 2025 524,909,860 31,995 524,909,860 31,995 -- -- -- -- --
2022 2025 4,342,572,753 264,533 4,342,572,753 264,533 -- -- -- -- --
2022 2025 1,137,495,206 69,292 1,137,495,206 69,292 -- -- --
2023 2025 3,601,427,430 217,150 3,601,427,430 217,150 -- -- --
2023 2025 286,223,922 17,446 286,223,922 17,446 -- -- --
Pasal/ Article 4(2) 2021 2025 252,664,075 15,401 252,664,075 15,401 -- -- 0 -- --
2022 2025 17,650,989 1,075 17,650,989 1,075 -- -- -- (0) --
2023 2025 317,908,681 19,168 317,908,681 19,168 -- -- -- -- --
Pajak Pertam bahan Nilai/
Value Added Tax
2020 2024 3,145,299,153 203,277 3,145,299,153 203,277 -- -- -- -- --
2021 2025 24,056,445 1,466 24,056,445 1,466 -- -- -- -- --
2022 2025 1,112,096,109 67,745 1,112,096,109 67,745 -- -- -- -- --
2023 2025 (12,302,489,858) (741,784) (12,302,489,858) (741,784) -- -- -- -- --
Pajak Penjualan/ Sales Tax
2018 2025 4,153,011,635 272,204 1,687,992,322 110,637 2,468,623,461 161,813 -- -- --
2021 2025 6,089,557,997 371,179 -- -- -- -- 6,089,557,997 371,179 371,179
2022 2025 2,352,407,464 143,300 2,352,407,464 143,300 -- -- -- -- --
Jum lah/Total 307,826,550,144 81,760,783 176,978,197,332 (3,748,941) 17,328,254,872 20,482,093 113,523,702,088 57,290,892 66,996,290
Sampai dengan tanggal penyelesaian As of the completion date of the
laporan keuangan konsolidasian, AI masih consolidated financial statements, AI still
belum menerima keputusan dari kantor has not received the decision from Tax
pajak terhadap jumlah yang disengketakan. Office for the dispute amount.
c. Pajak Dibayar di Muka c. Prepaid Taxes
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pajak Pertambahan Value Added
Nilai Masukan 35,620,716 12,831,221 Tax In
Pajak Penghasilan Income Taxes
Pasal 22 42,779 36,982 Article 22
Pasal 23 39,880 520,750 Article 23
PPh 4(2) 18,584 -- Article 4(2)
Lain-lain -- 9,666 Others
Jumlah 35,721,959 13,398,619 Total
PaD1/ March 27, 2026 105 :
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Page 455
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
36. PERPAJAKAN (Lanjutan) 36. TAXATION (Continued)
d. Utang Pajak d. Taxes Payable
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pajak Penjualan 352,068 2,718,369 Sales Tax
Pajak Pertambahan Nilai 1,246,761 40,589 Value-Added Tax
Pajak Penghasilan: Income Taxes:
Pasal 29 33,055,884 6,916,975 Article 29
Pasal 21 1,997,652 5,025,590 Article 21
Pasal 23 1,753,051 4,204,174 Article 23
Pasal 4(2) 125,091 48,495 Article 4(2)
Pasal 26 473,465 29,893 Article 26
Pasal 22 2,765 -- Article 22
Others 299,233 -- Others
Jumlah 39,305,970 18,984,085 Total
e. Beban Pajak Penghasilan e. Income Tax Expense
Manfaat pajak penghasilan – neto Grup Income tax benefit – net of the Group was
adalah sebagai berikut: as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pajak Kini Current Tax
Perusahaan -- -- Company
Entitas Anak (64,130,613) (33,617,468) Sub sidiaries
Total Pajak Kini (64,130,613) (33,617,468) Total Current Tax
Pajak Tangguhan Deferred Tax
Perusahaan 9,232,205 5,996,959 Company
Entitas Anak (660,143) (601,799) Sub sidiaries
Subtotal 8,572,062 5,395,160 Subtotal
Beban Pajak Penghasilan (55,558,551) (28,222,308) Income Tax Expense
Rekonsiliasi antara laba komersial dan fiskal Reconciliation between accounting
untuk tahun-tahun yang berakhir pada 31 income and fiscal for the years ended
Desember 2025 dan 2024 adalah sebagai December 31, 2025 and 2024 are as
berikut: follows:
PaD1/ March 27, 2026 106 :
PT BUMI RESOURCES TBK 2025 Annual Report 455
Page 456
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
36. PERPAJAKAN (Lanjutan) 36. TAXATION (Continued)
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Laba Konsolidasian Consolidated Income
Sebelum (Beban) Manfaat Before Income
Pajak Penghasilan 181,091,943 121,901,220 Tax (Expense) Benefit
Dikurangi: Less:
Laba Sebelum Manfaat Sub sidiaries' Income
(Beban) Pajak Penghasilan Before Income Tax
Entitas Anak 109,270,255 61,223,031 Benefit (Expense)
Laba Perusahaan The Company's Income
Sebelum (Beban) Manfaat Before Income Tax
Pajak Penghasilan 71,821,688 60,678,189 (Expense) Benefit
Beda Waktu Timing Differences
Penyisihan untuk Imbalan Pasti Provision for Post-Employment
Pascakerja 306,770 38,304 Benefits
Penyusutan Aset Tetap -- (94,299) Depreciation of Fixed Assets
Beda Temporer Neto 306,770 (55,995) Net Temporary Differences
Beda Tetap Permanent Differences
Pajak Penghasilan dan Denda Pajak 3,140,175 2,660,307 Income Tax and Tax Penalty
Bagian atas Laba Neto Equity in Net Income of
Entitas Asosiasi (103,793,984) (110,210,652) Associates
Sumbangan dan Jamuan 584,513 113,271 Donation and Entertainment
Pendapatan Bunga (1,035,190) (449,488) Interest Income
Lain-lain 33,423,026 (530,224,670) Others
Beda Tetap Neto (67,681,460) (638,111,232) Net Permanent Differences
Laba Fiskal Sebelum Kompensasi 4,446,998 (577,489,038) Fiscal Income Before Applied
Rugi Fiskal yang Digunakan (4,446,998) -- Fiscal Loss Carry-Forward
Laba (Rugi) Fiskal - Neto -- (577,489,038) Income (Loss) Fiscal - Net
Akumulasi Rugi Fiskal Accumulated Fiscal Loss Carryforward
2024 (577,489,038) -- 2024
2023 (47,543,652) (47,543,652) 2023
2022 (248,019,408) (248,019,408) 2022
2021 (13,105,052) (214,961,309) 2021
2020 (10,403,748) (14,850,746) 2020
Akumulasi Rugi Fiskal - Accumulated Fiscal Loss Carryforward -
Awal Periode Setelah Penyesuaian (896,560,898) (525,375,115) Beginning of the Period After Adjustment
Akumulasi Rugi Fiskal - Accumulated Fiscal Loss
Akhir Periode (892,113,900) (1,102,864,153) Carryforward - End of the Period
Beban Pajak Penghasilan Income Tax Expense for
Perusahaan -- -- the Company
Rekonsiliasi antara manfaat (beban) pajak Reconciliation between income tax benefit
penghasilan berdasarkan tarif pajak yang (expense) calculated by applying the
berlaku yang dihitung dari laba (rugi) applicable tax rate to income (loss) before
sebelum manfaat (beban) pajak penghasilan income tax benefit (expense) and income
dan manfaat (beban) pajak penghasilan tax benefit (expense) as shown in the
menurut laporan laba rugi konsolidasian consolidated statements of profit or loss is
adalah sebagai berikut: as follows:
PaD1/ March 27, 2026 107 :
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Page 457
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
36. PERPAJAKAN (Lanjutan) 36. TAXATION (Continued)
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Laba Perusahaan The Company's Income
Sebelum Manfaat Before Income
Pajak Penghasilan 71,821,688 60,678,189 Tax Benefit
Beban Pajak Penghasilan (15,800,771) (13,349,202) Tax Expense Benefit
Pengaruh Pajak Penghasilan Tax Effects
atas Beda Tetap 14,889,921 140,384,471 on Permanent Differences
Koreksi atas Adjustment of
Aset Pajak Tangguhan yang tidak diakui -- (9,232,204) Unrecognized Deferred Tax Assets
Penyesuaian lainnya 9,232,205 (111,806,106) Other
Kompensasi rugi fiskal 910,850 -- Tax Loss Compensation
Manfaat (Beban) Pajak Penghasilan: Income Tax Benefit (Expense):
Perusahaan 9,232,205 5,996,959 Company
Entitas Anak (64,790,756) (34,219,267) Sub sidiaries
Beban Pajak Penghasilan (55,558,551) (28,222,308) Income Tax Expense
Penyusunan SPT PPh Badan Perusahaan The preparation of SPT corporate income
tahun 2025 dan 2024 didasarkan atas laba tax returns for 2025 and 2024 is based on
komersial entitas PT Bumi Resources Tbk the commercial profits of the PT Bumi
yang merupakan Wajib Pajak terpisah dari Resources Tbk entity, which is a separate
anak usahanya, setelah dilakukan tax payer from its subsidiaries, after fiscal
penyesuaian fiskal. adjustment have been made.
Perhitungan pajak penghasilan kini Current income tax computations are based
dilakukan berdasarkan taksiran penghasilan on estimated taxable income. The amount
kena pajak. Nilai tersebut dapat disesuaikan may be adjusted when annual tax returns
saat SPT Tahunan disampaikan ke DJP. are submitted to DGT.
f. Aset Pajak Tangguhan f. Deferred Tax Assets
Rincian aset dan liabilitas pajak tangguhan Details of deferred tax assets and liabilities
Grup pada 31 Desember 2025 dan 2024 of the Group as of December 31, 2025 and
adalah sebagai berikut: 2024, were as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Aset Pajak Tangguhan - Deferred Tax Assets -
Perusahaan: Company:
Liabilitas Imbalan Kerja 424,878 357,389 Employment Benefit Liab ilities
Kompensasi Kerugian Fiskal 126,827,198 117,662,482 Compensation of Fiscal Loss
Aset Tetap 1,513 1,513 Fixed Assets
Sub Jumlah 127,253,589 118,021,384 Sub Total
Aset Pajak Tangguhan Neto Net Deferred Tax Assets
- Perusahaan 127,253,589 118,021,384 - Company
Aset Pajak Tangguhan Deferred Tax Assets
- Entitas Anak 2,226,136 1,932,229 - Sub sidiaries
Aset Pajak Tangguhan 129,479,725 119,953,613 Deferred Tax Assets
Manajemen berkeyakinan bahwa aset pajak Management believes that the deferred tax
tangguhan dapat direalisasikan pada tahun- assets will be recoverable in future years.
tahun mendatang.
PaD1/ March 27, 2026 108 :
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Page 458
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
37. SIFAT HUBUNGAN, SALDO DAN 1. NATURE OF RELATIONSHIP, BALANCES
37.
TRANSAKSI DENGAN PIHAK-PIHAK AND TRANSACTIONS WITH RELATED
BERELASI PARTIES
2.
Pihak berelasi, sifat relasi dan transaksinya 3. Related parties, natures of relationship and
disajikan berikut ini: transactions are presented as follow:
Sifat Relasi/ Sifat Transaksi/
Pihak Berelasi/ Nature of Nature of Transactions
Related Parties Relationship
PT Kaltim Prima Coal, Ventura bersama/ Piutang/utang/
IndoCoal Resources (Cayman) Limited, Joint Venture Receivables/payables.
PT IndoCoal Kalsel Resources,
Kaltim Investment Resources (Cayman) Ltd
PT Dairi Prima Mineral
PT Petromine Energy Trading Perusahaan afiliasi/ Pembelian bahan bakar dan
PT Zeus Petro Energi Affiliate pinjaman untuk modal kerja/
Purchases of fuel and loan for
working capital
PT Bakrie Capital Indonesia Perusahaan afiliasi/ Beban-beban tertentu perusahaan
Affiliate afiliasi/ entitas asosiasi/entitas induk
yang dibayar di muka oleh Grup/
PT Artha Widya Persada Entitas asosiasi/ Certain expenses paid in advance by
PT Visi Multi Artha Associates the Group in behalf of affiliates/
associates/parent
PT Darma Henwa Tbk Entitas asosiasi/ Uang muka untuk alat berat dan
Associate modal kerja dan utang untuk
kontraktor pertambangan/
Advances for acquisitions of heavy
machinery and working capital and
payables as mining contractor
Zurich Assets International Ltd. Entitas asosiasi/ Piutang lainnya/
Associate Other receivables
PT Suma Heksa Sinergi Entitas asosiasi/ Kegiatan penambangan/
Associate Mining activities
PT Cakrawala Langit Sejahtera Perusahaan afiliasi/ Uang muka atas belanja modal dan
Affiliate produksi tambang/
Advances for capital expenditures
and mining production
SGQ Singapore Project Holding PTE Ltd Entitas Ventura Pinjaman untuk modal kerja/
Bersama/Entity in Loan for Working Capital
Joint Venture
Personil Manajemen Kunci/Key
Management Personnel
PaD1/ March 27, 2026 109 :
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Page 459
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
37. SIFAT HUBUNGAN, SALDO DAN 1. NATURE OF RELATIONSHIP, BALANCES
37.
TRANSAKSI DENGAN PIHAK-PIHAK AND TRANSACTIONS WITH RELATED
BERELASI (Lanjutan) PARTIES (Continued)
Saldo transaksi dengan Pihak-pihak Berelasi/ Balance of transactions with Related Parties
a. Piutang Pihak Berelasi/ Due from Related Parties
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Ventura Bersama/ Joint Venture
SGQ Singapore Project Holding Pte Ltd 17,638,393 17,595,457
PT Suma Heksa Sinergi 4,001,827 2,390,819
Cakrawala Langit Sejahtera 928,195 --
Kaltim Investment Resources (Cayman) Limited 519,321 62,150,464
Jumlah/ Total 23,087,736 82,136,740
Persentase terhadap Total Aset/
Percentage to Total Assets 0.55% 1.97%
Piutang pihak berelasi merupakan piutang 2. Due from related parties represent
yang jangka waktu penyelesaian sesuai receivables for which the settlement
dalam perjanjian, serta tidak ada suku period as per the agreement and there are
bunga dan jaminan. no interest rate and guarantee.
3.
b. Piutang Usaha (Catatan 7)/ Trade Receivables (Note 7)
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Ventura Bersama/ Joint Venture
Kaltim Investment Resources (Cayman) Limited -- 1,395,131
Jumlah/ Total -- 1,395,131
Persentase terhadap Total Aset/
Percentage to Total Assets 0.00% 0.03%
Piutang usaha merupakan piutang atas 4. Trade receivables represent receivables
penjualan Batubara dan telah arising from coal sales, which were fully
diselesaikan pada tahun 2025. settled in 2025.
c. Piutang lain – lain (Catatan 8)/ Other Receivables (Note 8)
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Perusahaan Afiliasi/ Affiliate
PT Cakrawala Langit Sejahtera 90,488,438 75,800,667
Jumlah/ Total 90,488,438 75,800,667
Persentase terhadap Total Aset/
Percentage to Total Assets 2.14% 1.82%
5.
PaD1/ March 27, 2026 110 :
PT BUMI RESOURCES TBK 2025 Annual Report 459
Page 460
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
37. SIFAT HUBUNGAN, SALDO DAN 6. NATURE OF RELATIONSHIP, BALANCES
37.
TRANSAKSI DENGAN PIHAK-PIHAK AND TRANSACTIONS WITH RELATED
BERELASI (Lanjutan) PARTIES (Continued)
7.
d. Investasi pada Entitas Asosiasi dan Ventura Bersama (Catatan 11)/ Investments in Associates
and Joint Ventures (Note 11)
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Entitas Asosiasi/ Associates
Zurich Asset International Ltd 268,255,480 236,383,552
PT Suma Heksa Sinergi 10,729,977 10,729,977
PT Visi Multi Artha 2,753,475 2,753,475
PT Artha Widya Persada 27,574 27,574
Ventura Bersama/ Joint Ventures
PT Kaltim Prima Coal 218,803,936 328,016,784
PT Dairi Prima Minerals 214,759,558 214,759,558
IndoCoal Resources
(Cayman) Limited 89,872,531 86,353,519
SGQ Singapore Project Holding Pte Ltd 86,607,644 86,635,438
Kaltim Investment Resources Limited 700 700
PT IndoCoal Kalsel Resources (14,393) (14,393)
Jumlah/ Total 891,796,482 965,646,184
Persentase terhadap Total Aset/
Percentage to Total Assets 21.14% 23.19%
e. Aset Tidak Lancar Lainnya (Catatan 17)/ Other Non-Current Assets (Note 17)
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Lainnya/ Others
Aset Tersedia untuk Dijual/
Available-for-Sale Financial Assets
PT Coalindo Energy 33,043 33,043
PT Sarana Kalsel Ventura 15,438 15,438
Jumlah/ Total 48,481 48,481
Persentase terhadap Total Aset/
Percentage to Total Assets 0.00% 0.00%
Aset tidak lancar lainnya memiliki jangka 8. Other non-current assets have an
waktu yang sesuai dalam perjanjian. appropriate time period as per the
agreement.
9.
10.
11.
12.
13.
14.
15.
PaD1/ March 27, 2026 111 :
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Page 461
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
37. SIFAT HUBUNGAN, SALDO DAN 16.NATURE OF RELATIONSHIP, BALANCES
37.
TRANSAKSI DENGAN PIHAK-PIHAK AND TRANSACTIONS WITH RELATED
BERELASI (Lanjutan) PARTIES (Continued)
17.
f. Utang Usaha (Catatan 19)/ Trade Payables (Note 19)
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Entitas Asosiasi/ Associate
PT Darma Henwa Tbk 18,973,332 19,833,212
Perusahaan Afiliasi/ Affiliates
PT Cakrawala Langit Sejahtera 30,446,921 84,767,718
PT Zeus Petro Energi 2,406,535 9,053,856
PT Petromine Energy Trading -- 7,719,454
Jumlah/ Total 51,826,788 121,374,240
Persentase terhadap Jumlah Liabilitas/
Percentage to Total Liabilities 3.89% 9.34%
Utang usaha merupakan utang atas jasa 18. Trade payable represents payable from
kontraktor dan pembelian bahan bakar, contractor service and fuel purchase with
dengan jangka waktu 30 hari. a settlement period of 30 days.
19.
g. Utang Pihak Berelasi/ Due to Related Parties
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Liabilitas Jangka Panjang/ Non-Current Liabilities
Entitas Asosiasi/ Associate s
PT Darma Henwa Tbk 4,998,197 8,573,783
PT Bakrie Capital Indonesia 12,052 12,052
Ventura Bersama/ Joint Ventures
PT Kaltim Prima Coal 8,481,765 105,770,331
Kaltim Investment Resources (Cayman) Limited -- 43,141,801
Entitas Afiliasi/ Affiliate Entities
PT Zeus Petro Energi 2,979,382 --
PT Petromine Energy Trading 1,880,027 4,973,704
Jumlah/ Total 18,351,423 162,471,671
Persentase terhadap Jumlah Liabilitas/
Percentage to Total Liabilities 1.38% 12.51%
Utang kepada pihak berelasi merupakan 20. Due to related parties represent payables
utang yang suku bunga dan jangka waktu which the interest rate and settlement
penyelesaiannya sesuai dalam perjanjian. period as per the agreement.
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Page 462
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
37. SIFAT HUBUNGAN, SALDO DAN 37. NATURE OF RELATIONSHIP, BALANCES
TRANSAKSI DENGAN PIHAK-PIHAK AND TRANSACTIONS WITH RELATED
BERELASI (Lanjutan) PARTIES (Continued)
h. Imbalan yang diberikan ke Dewan h. Compensation paid to Board of
Komisaris dan Direksi Perusahaan Commissioners and Board of Directors
adalah sebagai berikut: of the Company were as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Dewan Komisaris 501,270 488,162 Board of Commissioners
Dewan Direksi 4,263,118 4,787,406 Board of Directors
Jumlah 4,764,388 5,275,568 Total
38. SEGMEN OPERASI 38. OPERATING SEGMENTS
a. Segmen Usaha a. Business Segments
Grup membagi usahanya dalam 3 segmen The Group classifies its products and
utama yaitu usaha: perusahaan induk, services into 3 core business segments:
batubara, dan mineral. holding company, coal, and minerals.
Informasi tentang Grup menurut segmen Information regarding the Group’s business
usaha adalah sebagai berikut: segments was as follows:
Segmen Aktivitas/Activities Segment
Perusahaan induk Ini termasuk Perusahaan dan perusahaan induk lainnya/ Holding company
This includes the Company and other holding companies.
Batubara Usaha penambangan batubara meliputi kegiatan eksplorasi Coal
dan eksploitasi kandungan batubara (termasuk penambangan
dan penjualan batubara)/
The coal mining activities comprise exploration and exploitation
of coal deposits (includes mining and selling coal).
Mineral Usaha di bidang emas dan perak masih dalam tahap Minerals
eksplorasi/
The activity of gold and silver is under exploration stage.
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DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
38. SEGMEN OPERASI (Lanjutan) 38. OPERATING SEGMENTS (Continued)
b. Informasi Menurut Segmen Usaha b. Information by Business Segments
31 Desember/December 31, 2025
Batubara/ Mineral/ Konsolidasian/
Coal Minerals Consolidated
Pendapatan Revenues
Pihak Eksternal 1,175,412,847 249,354,352 1,424,767,199 External
Beban Pokok Pendapatan dan Cost of Revenues and
Beban Usaha (1,283,437,185) Operating Expenses
Laba Usaha 141,330,014 Operating Income
Bagian atas Laba Entitas Asosiasi Share in Net Income of Associates
dan Ventura Bersama - Neto 70,742,179 and Joint Ventures - Net
Penghasilan Bunga 3,836,104 Interest Income
Beban Bunga dan Keuangan (26,697,162) Interest and Finance Charges
Laba Selisih Kurs - Neto 6,406,591 Gain on Foreign Exchange - Net
Lain-lain - Neto (14,525,783) Others - Net
Laba Sebelum Beban Pajak Penghasilan 181,091,943 Income Before Income Tax Expense
Beban Pajak Penghasilan - Neto (55,558,551) Income Tax Expense - Net
Laba Neto Setelah Pajak 125,533,392 Net Income After Tax
Bagi Hasil (3,228,906) Profit Sharing
Laba Neto 122,304,486 Net Income
INFORMASI LAINNYA OTHER INFORM ATION
ASET ASSETS
Aset Segmen 1,453,511,801 1,378,262,313 2,831,774,114 Segment Assets
Aset yang Tidak Dapat Dialokasikan 3,754,037,768 Unallocated Assets
6,585,811,882
Eliminasi 2,367,202,057 Elimination
Jumlah Aset yang Dikonsolidasi 4,218,609,825 Consolidated Total Asset
LIABILITAS LIABILITIES
Liabilitas Segmen 822,699,698 300,210,033 1,122,909,731 Segment Liab ilities
Liabilitas yang Tidak Dapat Dialokasikan 1,406,563,454 Unallocated Liab ilities
2,529,473,185
Eliminasi 1,198,786,029 Elimination
Jumlah Liabilitas yang Dikonsolidasi 1,330,687,156 Consolidated Total Liabilities
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
38. SEGMEN OPERASI (Lanjutan) 38. OPERATING SEGMENTS (Continued)
31 Desember/December 31, 2024
Batubara/ Mineral/ Konsolidasian/
Coal Minerals Consolidated
Pendapatan Revenues
Pihak Eksternal 1,197,334,695 162,344,778 1,359,679,473 External
Beban Pokok Pendapatan dan Cost of Revenues and
Beban Usaha (1,298,611,455) Operating Expenses
Laba Usaha 61,068,018 Operating Income
Bagian atas Laba Entitas Asosiasi Share in Net Income of Associates
dan Ventura Bersama - Neto 86,348,988 and Joint Ventures - Net
Penghasilan Bunga 7,653,116 Interest Income
Beban Bunga dan Keuangan (21,075,340) Interest and Finance Charges
Laba Selisih Kurs - Neto 12,789,743 Gain on Foreign Exchange - Net
Lain-lain - Neto (24,883,305) Others - Net
Laba Sebelum Beban Pajak Penghasilan 121,901,220 Income Before Income Tax Expense
Beban Pajak Penghasilan - Neto (28,222,308) Income Tax Expense - Net
Laba Neto Setelah Pajak 93,678,912 Net Income After Tax
Bagi Hasil (3,545,548) Profit Sharing
Laba Neto 90,133,364 Net Income
INFORMASI LAINNYA OTHER INFORM ATION
ASET ASSETS
Aset Segmen 2,401,581,368 1,154,868,809 3,556,450,177 Segment Assets
Aset yang Tidak Dapat Dialokasikan 3,575,721,297 Unallocated Assets
7,132,171,474
Eliminasi 2,968,770,397 Elimination
Jumlah Aset yang Dikonsolidasi 4,163,401,077 Consolidated Total Asset
LIABILITAS LIABILITIES
Liabilitas Segmen 911,651,062 160,402,195 1,072,053,257 Segment Liab ilities
Liabilitas yang Tidak Dapat Dialokasikan 1,417,498,599 Unallocated Liab ilities
2,489,551,856
Eliminasi 1,190,395,137 Elimination
Jumlah Liabilitas yang Dikonsolidasi 1,299,156,719 Consolidated Total Liabilities
39. ASET DAN LIABILITAS MONETER DALAM 39. MONETARY ASSETS AND LIABILITIES
MATA UANG ASING DENOMINATED IN FOREIGN CURRENCIES
Pada 31 Desember 2025 dan 2024, Grup As of December 31, 2025 and 2024, the Group
memiliki aset dan liabilitas moneter dalam mata had monetary assets and liabilities
uang yang bukan Dolar Amerika Serikat denominated in currencies other than United
sebagai berikut: States Dollar as follows:
31 Desember/December 31 , 2025
Dalam Mata Uang Asli/ Setara dalam Dolar AS/
In Original Currency Equivalent in
USD
Aset Assets
Kas dan Setara Kas IDR 923,122,397,948 55,006,698 Cash and Cash Equivalent
AUD 24,002,839 16,097,513
Kas yang dibatas i Penggunaannya IDR 4,194,862,452 249,962 Restricted Cash
Piutang Us aha IDR 635,465,500,236 37,865,898 Trade Receivab les
Piutang Lain-lain IDR 1,518,576,973,732 90,488,438 Other Receivab les
As et Lancar Lainnya IDR 90,711,201,031 5,405,268 Other Current Assets
As et Tidak Lancar Lainnya IDR 1,871,713,030,055 111,530,987 Other Non-Current Assets
AUD 10,753,156 7,211,609 Other Non-Current Assets
Jum lah As et 323,856,373 Total Assets
Liabilitas Liabilities
Utang Us aha IDR 1,367,457,204,612 81,483,566 Trade Payab les
AUD 2,233,957 1,498,204
Utang lain-lain IDR 1,885,708,339,170 112,364,935 Other Payab les
Utang kepada Pem erintah IDR 30,261,705,168 1,803,224 Due to Governm ent
Utang Obligas i IDR 1,851,610,000,000 110,333,095 Bonds
Liabilitas Sewa Pem biayaan IDR 118,195,680,960 7,043,003 Finance Lease Liab ilities
Beban Akrual IDR 25,017,114,360 1,490,711 Accrued Expenses
AUD 62,490 41,040
Utang Pajak IDR 220,670,599,682 14,981,603 Taxes Payab le
Jum lah Liabilitas 331,039,381 Total Liab ilities
Liabilitas Neto (7,183,008) Net Liabilities
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DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
39. ASET DAN LIABILITAS MONETER DALAM 39. MONETARY ASSETS AND LIABILITIES
MATA UANG ASING (Lanjutan) DENOMINATED IN FOREIGN CURRENCIES
(Continued)
31 Desember/December 31 , 2024
Dalam Mata Uang Asli/ Setara dalam Dolar AS/
In Original Currency Equivalent in
USD
Aset Assets
Kas dan Setara Kas IDR 384,673,555,982 23,801,111 Cash and Cash Equivalent
AUD 2,618 1,633
Kas yang dibatasi Penggunaannya IDR 4,160,357,392 257,416 Restricted Cash
Piutang Usaha IDR 860,701,555,629 53,254,644 Trade Receivab les
Piutang Lain-lain IDR 1,225,090,380,054 75,800,667 Other Receivab les
Aset Lancar Lainnya IDR 637,863,464,857 39,466,865 Other Current Assets
Aset Tidak Lancar Lainnya IDR 16,118,556,544 997,312 Other Non-Current Assets
AUD 394,455 270,340
Jumlah Aset 193,849,988 Total Assets
Liabilitas Liabilities
Pinjaman Jangka Pendek IDR 1,764,892,258,630 109,200,115 Short -Term Loan
Pinjaman Jangka Panjang IDR 197,400,001,270 12,213,835 Long-Term Loan
Utang Usaha IDR 1,462,117,067,890 90,466,345 Trade Payab les
EUR 163,541 156,851
Utang Lain-lain IDR 2,351,975,050 145,525 Other Payab les
Utang kepada Pemerintah IDR 193,482,768,844 11,971,462 Due to Government
Beban Akrual IDR 20,928,576,608 1,294,925 Accrued Expenses
AUD 62,620 42,917
Utang Pajak IDR 241,146,914,426 14,920,611 Taxes Payab le
Jumlah Liabilitas 240,412,586 Total Liab ilities
Liabilitas Neto (46,562,598) Net Liabilities
40. MANAJEMEN RISIKO KEUANGAN 40. FINANCIAL RISKS MANAGEMENT
a. Kebijakan Manajemen Risiko a.m.Risk Management Policy
Dalam menjalankan aktivitas operasi, investasi n.In its operating, investing and financing
dan pendanaan, Grup menghadapi risiko activities, the Group is exposed to the following
keuangan yaitu risiko kredit, risiko likuiditas dan financial risks: credit risk, liquidity risk and
risiko pasar dan mendefinisikan risiko-risiko market risk and defines those risks as follows:
sebagai berikut:
• Risiko kredit adalah: risiko yang dihadapi o.• Credit risk: the possibility that a debtor will
Grup sebagai akibat dari penjualan yang not repay all or a portion of a loan or will not
dilakukan secara kredit. Risiko yang timbul repay in a timely manner and therefore will
adalah seluruh atau sebagian dari cause a loss the Group.
piutangnya tidak dibayar atau dibayar tidak
tepat waktu yang dapat menimbulkan
kerugian kepada Grup.
• Risiko likuiditas adalah: risiko yang dihadapi p.• Liquidity risk: the Group defines this risk as
Grup sebagai akibat dari kolektibilitas the collectability of the trade receivables
piutang usaha yang tidak memadai atau therefore the Group may encounter difficulty
tidak tepat waktu sehingga Grup mengalami in meeting obligations associated with
kesulitan dalam memenuhi liabilitasnya. financial liabilities.
• Risiko pasar terdiri dari dua risiko: q.• Market risk consist of:
- Risiko mata uang adalah risiko yang - Currency risk represents the fluctuation
timbul dari fluktuasi nilai instrumen risk in the value of financial instruments
keuangan yang disebabkan oleh that caused the changes foreign
perubahan nilai tukar mata uang asing. exchange currency notes.
r.
s.
t.
u.
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN (Lanjutan) a.
40. FINANCIAL RISKS MANAGEMENT
(Continued)
b. - Interest rate risk consist of interest rate
- Risiko suku bunga adalah risiko yang
timbul dari perubahan suku bunga pasar. risk at fair value, which is the fluctuation
Fluktuasi arus kas di masa datang risk of the financial instruments value that
dipengaruhi oleh perubahan suku bunga caused of the interest market rates and
pasar. interest rate risk on cash flows, the cash
flows risk in the future that will fluctuated
because of interest market rate changes.
c.
Dalam rangka mengelola risiko tersebut secara In a.
order to effectively manage those risks, the
efektif, Direksi menetapkan berbagai strategi Directors have approved some strategies as of
berikut ini: follows:
• Untuk meminimalkan risiko mata uang untuk b.• Minimize interest rate, currency and market
semua jenis transaksi dilakukan dengan cara risk for all kinds of transactions. Maximize
memaksimalkan penggunaan "lindung nilai the use of “natural hedge” favouring as much
alamiah" sehingga terjadi saling meng-off- as possible the natural off-setting of sales
set secara alami antara penjualan dan biaya, and costs and payables and receivables
antara utang dan piutang, dalam mata uang denominated in the same currency. The
yang sama. Strategi yang sama juga same strategy is taken related to interest
dilakukan untuk mengatasi risiko tingkat rate risk.
suku bunga.
• Untuk pelaksanaan strategi di atas c. • To perform the strategic are mentioned in
manajemen menetapkan langkah-langkah above the management has decided steps
sebagai berikut: as of follows:
a. Seluruh kegiatan manajemen risiko d. a. All financial risk management activities
keuangan dilakukan di tingkat pusat, are carried out and monitored at central
demikian juga pemantauan profil risiko level, as well as monitoring the risk
yang bersangkutan. profile concerned.
b. Seluruh kegiatan manajemen risiko e. b. All financial risk management activities
keuangan dilakukan secara hati-hati dan are carried out on a prudent and
konsisten dan mengikuti praktik pasar consistent basis and following the best
terbaik. market practices.
• Investasi dalam saham atau instrumen yang f. • The Group may invest in shares or similar
serupa hanya dapat dilakukan Grup dalam instruments only in the case of temporary
hal terdapat kelebihan likuiditas yang bersifat excess of liquidity, and such transactions
sementara, dan transaksi tersebut harus have to be authorised by the Board of
mendapat persetujuan Direksi. Directors.
g.
Risiko Kredit a. Risk
Credit
Risiko kredit Grup yang utama berasal dari a. main Group credit risk come from
The
risiko tidak tertagihnya seluruh atau sebagian uncollectible trade receivables are carried out
piutang usaha. Risiko ini diatasi dengan cara by trusted third and related parties.
memilih pelanggan baik pihak ketiga maupun
pihak berelasi yang terpercaya.
b.
Grup mengelola risiko kredit yang terkait Thec. Group manages credit risk exposed from
dengan simpanan di bank dan piutang dengan its deposits with banks and receivables by
memonitor reputasi, peringkat kredit, dan monitoring reputation, credit ratings and limiting
membatasi risiko agregat dari masing-masing the aggregate risk to any individual
pihak dalam kontrak. Untuk bank, hanya pihak- counterparty. For banks, only independent
pihak independen dengan predikat baik yang parties with a good rating are accepted.
diterima.
Oleh karena itu, Grup berkeyakinan bahwa Consequently, the Group believes the credit
risiko kredit atas aset keuangan ini adalah risk of such financial assets is minimal.
minimal.
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Page 467
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN (Lanjutan) a.
40. FINANCIAL RISKS MANAGEMENT
(Continued)
a.
Pada tanggal pelaporan, eksposur maksimum Ata.the reporting date, the Group’s maximum
Grup terhadap risiko kredit adalah sebesar nilai exposure to credit risk is represented by the
tercatat masing-masing kategori aset keuangan carrying amount of each class of financial
yang disajikan pada laporan keuangan assets presented in the consolidated
konsolidasian sebagai berikut: statements of financial position as follows:
b.
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Kas di bank 118,533,208 52,285,486 Cash
Cash in
in bbanks
ank
Kas di bank yang dibatasi
penggunaannya 10,310,081 98,593,928 Restricted cash in b anks
Piutang usaha 103,437,915 113,824,136 Trade receivab les
Piutang lain-lain 94,837,681 81,104,101 Other receivab les
Aset lancar lainnya 137,117,893 91,839,600 Other current assets
Piutang pihak berelasi - tidak lancar 23,087,736 82,136,740 Due from related parties - non-current
Aset tidak lancar lainnya 124,989,512 106,636,159 Other non-current assets
Jumlah 612,314,026 626,420,150 Total
Risiko Likuiditas c.
Liquidity Risk
Pada saat ini Grup berkeyakinan dapat d.
Currently the Group expects to be able pay all
membayar semua liabilitas pada saat jatuh liabilities at the maturity. In order to meet the
temponya. Untuk memenuhi seluruh komitmen cash payment commitment, the Group
pembayaran kas, Grup mengelola risiko manages the liquidity risks by maintaining cash
likuiditas dengan menjaga kas dan simpanan di and deposits in bank for normal operation of the
bank untuk operasi normal Grup. Group.
Tabel berikut ini memperlihatkan liabilitas a. following table shows financial liabilities
The
keuangan yang diukur pada biaya perolehan measured at amortized cost based on
diamortisasi berdasarkan sisa umur jatuh outstanding aging schedule:
temponya:
31 Desember/December 31 , 2025
Arus Kas Kontraktual yang Tidak Didiskontokan/
Contractual Undiscounted Cash flows
Kurang dari Lebih dari
Nilai Tercatat/ 1 Tahun/ 1 Tahun/
Carrying Jumlah/ Less than More than
Amount Total 1 Year 1 Year
Liabilitas keuangan Financial liabilities
Utang Usaha 135,733,883 135,733,883 135,733,883 -- Trade Payab les
Utang Lain-lain 167,675,238 167,675,238 46,956,046 120,719,192 Other Payab les
Beban Akrual 303,627,933 303,627,933 303,627,933 -- Accrued Expenses
Utang kepada Pemerintah 1,803,224 1,803,224 1,803,224 -- Due to Government
Pinjaman Jangka Panjang 202,727,500 202,727,500 23,340,000 179,387,500 Long-Term Loans
Utang Pihak Berelasi 18,351,423 18,351,423 -- 18,351,423 Due to Related Parties
Utang Obligasi 108,966,416 108,966,416 2,868,916 106,097,500 Bonds Payab le
Liabilitas Sewa 123,190,249 123,190,249 25,444,719 97,745,530 Lease Liab ilities
Jumlah Liabilitas Keuangan 1,062,075,866 1,062,075,866 539,774,721 522,301,145 Total Financial Liabilities
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Page 468
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 40. FINANCIAL RISKS MANAGEMENT
(Continued)
31 Desember/December 31 , 2024
Arus Kas Kontraktual yang Tidak Didiskontokan/
Contractual Undiscounted Cash flows
Kurang dari Lebih dari
Nilai Tercatat/ 1 Tahun/ 1 Tahun/
Carrying Jumlah/ Less than More than
Amount Total 1 Year 1 Year
Liabilitas keuangan Financial liabilities
Pinjaman Jangka Pendek 137,200,115 137,200,115 137,200,115 -- Short-Term Loans
Utang Usaha 213,720,168 213,720,168 213,720,168 -- Trade Payab les
Utang Lain-lain 91,778,645 91,778,645 51,916,895 39,861,750 Other Payab les
Beban Akrual 271,548,480 271,548,480 271,548,480 -- Accrued Expenses
Utang kepada Pemerintah 11,971,462 11,971,462 11,971,462 -- Due to Government
Pinjaman Jangka Panjang 42,973,635 42,973,635 36,495,685 6,477,950 Long-Term Loans
Utang Pihak Berelasi 162,471,671 162,471,671 -- 162,471,671 Due to Related Parties
Liabilitas Sewa 132,230,484 132,230,484 13,965,255 118,265,229 Lease Liab ilities
Jumlah Liabilitas Keuangan 1,063,894,660 1,063,894,660 736,818,060 327,076,600 Total Financial Liabilities
Risiko Suku Bunga b.
Interest Rate Risks
Grup menanggung risiko suku bunga terutama c. Group has interest rate risks mainly for the
The
terhadap dampak perubahan suku bunga utang impact of changes in bank loans interest rate.
bank. Grup memonitor pergerakan suku bunga The Group monitors interest rate movements to
untuk meminimalisasi dampak negatif kerugian minimize the negative impact for the Group.
terhadap Grup.
d.
Pada tanggal 31 Desember 2025 dan 2024 Ase.of December 31, 2025 and 2024, the Group
Grup memiliki liabilitas keuangan dengan has financial liabilities with floating interest rate.
tingkat suku bunga mengambang.
Risiko Nilai Tukar Foreign Currency Risks
Grup secara tidak signifikan terekspos risiko Thea. Group is not significantly exposed to
mata uang asing karena, sebagian besar foreign currency risk since most of the Group’s
transaksi Grup dilakukan dalam mata uang transactions are conducted in United States
Dolar Amerika Serikat. Dollar.
Aset dan liabilitas keuangan dalam mata uang a.
Financial assets and liabilities denominated in
asing pada tanggal 31 Desember 2025 dan foreign currency as of December 31, 2025 and
2024 berdasarkan jenis mata uang disajikan 2024, based on foreign currency are
pada Catatan 39. represented in Note 39.
b. Estimasi Nilai Wajar b.b.Fair Value Estimation
Tabel di bawah ini menggambarkan nilai c. The fair value of financial assets and liabilities
tercatat dan nilai wajar aset dan liabilitas and their carrying amounts are as follows:
keuangan:
31 Desember/December 31 , 2025 31 Desember/December 31 , 2024
Nilai Tercatat/ Nilai Wajar/ Nilai Tercatat/ Nilai Wajar/
CarryingI Amount Fair Value Carrying Amount Fair Value
Aset Keuangan Financial Assets
Kas di Bank 118,533,208 118,533,208 52,285,486 52,285,486 Cash in Banks
Kas di Bank yang Dibatasi
Penggunaannya 10,310,081 10,310,081 98,593,928 98,593,928 Restricted Cash in Banks
Piutang Usaha 103,437,915 103,437,915 113,824,136 113,824,136 Trade Receivab les
Piutang Lain-lain 94,837,681 94,837,681 81,104,101 81,104,101 Other Receivab les
Piutang Pihak Berelasi 23,087,736 23,087,736 82,136,740 82,136,740 Due from Related Parties
Aset Lancar Lainnya 137,117,893 137,117,893 291,471,088 291,471,088 Other Current Asset
Aset Tidak Lancar Lainnya -Jaminan 124,989,512 124,989,512 106,636,159 106,636,159 Other Non-Current Assets-Deposits
612,314,026 612,314,026 826,051,638 826,051,638
Liabilitas Keuangan Financial Liabilities
Pinjaman Jangka Pendek -- -- 137,200,115 137,200,115 Short-Term Loans
Utang Usaha 135,733,883 135,733,883 213,720,168 213,720,168 Trade Payab les
Utang Lain-lain 167,675,238 167,675,238 91,778,645 91,778,645 Other Payab les
Utang kepada Pemerintah 1,803,224 1,803,224 11,971,462 11,971,462 Due to Government
Utang Pihak Berelasi 18,351,423 18,351,423 162,471,671 162,471,671 Due to Related Parties
Beban Akrual 303,627,933 303,627,933 271,548,480 271,548,480 Accrued Expenses
Pinjaman Jangka Panjang 202,727,500 202,727,500 42,973,635 42,973,635 Long-Term Loans
Utang Obligasi 108,966,416 115,158,210 -- -- Bonds Payab le
Liabilitas Sewa 123,190,249 123,190,249 132,230,484 132,230,484 Lease Liab ilities
1,062,075,866 1,068,267,660 1,063,894,660 1,063,894,660
PaD1/ March 27, 2026 119 :
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Page 469
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 40. FINANCIAL RISKS MANAGEMENT
(Continued)
c. Manajemen Permodalan c.d.Capital Management
Tujuan utama pengelolaan modal Grup adalah e.The primary objective of the Group’s capital
untuk memastikan terpeliharanya rasio modal management is to ensure that healthy capital
yang sehat untuk mendukung usaha dan ratios are maintained in order to support its
memaksimalkan imbalan bagi pemegang business and maximize shareholder value.
saham.
f.
Grup mengelola struktur permodalan dan a. Group manages its capital structure and
The
melakukan penyesuaian, berdasarkan makes adjustments to it, in light of changes in
perubahan kondisi ekonomi. Untuk economic conditions. To maintain and adjust
memelihara dan menyesuaikan struktur the capital structure, the Group may issue new
permodalan, Grup dapat menerbitkan saham shares or raise debt financing.
baru atau mengusahakan pendanaan melalui
pinjaman.
Kebijakan Grup adalah dengan Thea. Group’s policy is to maintain a healthy
mempertahankan struktur permodalan yang capital structure in order to secure access to
sehat untuk mengamankan akses terhadap finance at a reasonable cost.
pendanaan pada biaya yang wajar.
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING AGREEMENTS
a. Kontrak Karya – PT Bumi Resources a. Contract of Work – PT Bumi Resources
Minerals Tbk (BRMS) Minerals Tbk (BRMS)
PT Citra Palu Minerals (CPM), PT Citra Palu Minerals (CPM),
PT Gorontalo Minerals (GM) dan PT Dairi PT Gorontalo Minerals (GM), and PT Dairi
Prima Minerals (DPM) masing-masing Prima Minerals (DPM) each signed a
menandatangani Kontrak Karya dengan Contract of Work (CoW) with the
Pemerintah Indonesia. Berdasarkan Government of Indonesia (GOI). In
Kontrak Karya tersebut, Pemerintah accordance with the CoW, the GOI
Indonesia menunjuk CPM, GM dan DPM designated CPM, GM and DPM as the
sebagai kontraktor tunggal dan sole Contractors and conferred exclusive
memberikan hak eksklusif untuk rights to explore, mine, as well as process
mengeksplorasi, menambang, serta and market all minerals existing in their
mengolah dan memasarkan setiap mineral CoW area.
yang terdapat di dalam wilayah Kontrak
Karya.
Berikut adalah rincian Kontrak Karya pada The details of the Subsidiaries’ and Joint
Entitas Anak dan Ventura Bersama yang Ventures CoW are as follow:
terkait:
Entitas Anak dan Tanggal Kontrak Karya/ Luas Kontrak Karya/
Ventura Bersama/ Date of CoW CoW Area
Subsidiaries and
Joint Ventures
DPM 19 Februari 1998/ Awal/Initially : 27,520 hektar/hectares
February 19, 1998 Saat ini/Current : 24,636 hektar/hectares
CPM 28 April 1997/ Awal/Initially : 561,050 hektar/hectares
April 28, 1997 Saat ini/Current : 85,180 hektar/hectares
GM 19 Februari 1998/ Awal/Initially : 51,570 hektar/hectares
February 19, 1998 Saat ini/Current : 24,995 hektar/hectares
PaD1/ March 27, 2026 120 :
PT BUMI RESOURCES TBK 2025 Annual Report 469
Page 470
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
PT Dairi Prima Mineral (DPM) PT Dairi Prima Mineral (DPM)
Kegiatan DPM berada pada Tahap Operasi DPM’s activities are in the Production
Produksi dengan wilayah yang Operation Stage with a total maintained
dipertahankan seluas 24.636 hektar yang area of 24,636 hectares in North Sumatra
berada di Provinsi Sumatera Utara dan Aceh and Aceh Province based on Decision
sesuai dengan SK tanggal 27 Juli 2018 Letter dated July 27, 2018, concerning
tentang Pelepasan Wilayah Kontrak Karya the Relinquished of DPM’s CoW area in
Tahap Kegiatan Operasi Produksi DPM. Izin the Production Operation Stage. This
persetujuan Penyesuaian Tahap Kegiatan approval of Adjustment Contract Stage
Kontrak Karya menjadi Tahap Kegiatan Activity into Production Operation Stage
Operasi Produksi berlaku sampai dengan 29 is valid up to December 29, 2047.
Desember 2047.
Saat ini, DPM telah memperoleh Izin Pinjam Currently, DPM has secured Borrow and
Pakai Kawasan Hutan (IPPKH) untuk Use of Area Permit (IPPKH) area of
kegiatan Operasi Produksi dengan luas area Production Operations with total area of
53,11 hektar pada kawasan Hutan Lindung 53.11 hectares in protected forest area in
di Kabupaten Dairi, Provinsi Sumatera Utara Dairi Regency, North Sumatra Province
melalui Keputusan Kementerian Kehutanan based on the Decision Letter of the
Republik Indonesia yang berlaku dari Ministry of Forestry of the Republic
tanggal 24 Juli 2020 sampai dengan Indonesia, valid from July 24, 2020, until
29 Desember 2047. December 29, 2047.
PT Citra Palu Minerals (CPM) PT Citra Palu Minerals (CPM)
Kegiatan Kontrak Karya CPM saat ini CPM’s CoW is currently in the Production
berada pada Tahap Operasi Produksi. Operation Stage. CPM has obtained an
CPM telah memperoleh izin Persetujuan Approval Letter of Enhancement into
Peningkatan Tahap Operasi Produksi Production Operation Stage based on the
berdasarkan Keputusan Menteri Energi dan Decision Letter of the Ministry of Energy
Sumber Daya Mineral No. and Mineral Resources of the Republic of
442.K/30/DJB/2017 tertanggal 14 Indonesia No. 442.K/30/DJB/2017 dated
November 2017 dengan wilayah seluas November 14, 2017, with a total area of
85.180 hektar. Izin ini berlaku sampai 85,180 hectares. This permit is valid up to
dengan 30 Desember 2050 (Catatan 1.e). December 30, 2050 (Note 1.e).
CPM menerima surat persetujuan IPPKH CPM received an approval letter from the
untuk aktivitas eksplorasi dari Kementerian Ministry of Forestry of the Republic of
Kehutanan Republik Indonesia tanggal Indonesia for the IPPKH on exploration
23 Juli 2012 yang meliputi Kabupaten Luwu activities in Luwu Utara Regency (Block
Utara (Blok II), Provinsi Sulawesi Selatan, II), South Sulawesi Province, with an area
seluas 21.181,55 hektar sampai dengan of 21,181.55 hectares valid until January
tanggal 27 Januari 2013 dan tanggal 23 Juli 27, 2013 and dated July 23, 2012 for Palu
2012 untuk Kota Palu, Kabupaten City, Donggala Regency, Toli-Toli
Donggala, Kabupaten Toli-Toli dan Regency, and Parigi Moutong Regency
Kabupaten Parigi Moutong (Blok I, IV, V (Block I, IV, V and VI) Central Sulawesi
dan VI), Provinsi Sulawesi Tengah, seluas Province, with an area of 29,223 hectares.
29.223 hektar. Izin ini berlaku sampai This permit is valid until January 28, 2013.
tanggal 28 Januari 2013.
Saat ini CPM telah mendapatkan CPM recently has obtained approval for
Persetujuan Pinjam Pakai Kawasan Hutan the Forest Area Borrowing and Utilization
(PPKH) Operasi Produksi untuk area Blok I Permit (PPKH) for Production Operations
Poboya seluas 67.870 hektar ke KLHK in the Poboya Block area, covering 67,870
sesuai Keputusan Menteri Lingkungan hectares, in accordance with the Decree
PaD1/ March 27, 2026 121 :
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
Hidup dan Kehutanan No. Minister of Environment and Forestry No.
SK.201/MENLHK/SETJEN/PLA.0/3/2022 SK.201/MENLHK/SETJEN/PLA.0/3/202
tertanggal 11 Maret 2022, sementara untuk 2 dated March 11, 2022. Meanwhile, for
PPKH Eksplorasi sesuai keputusan Menteri the Exploration PPKH, approval was
Lingkungan Hidup dan Kehutanan granted under the Decree of the Minister
No.SK.695/MENLHK/SETJEN/PLA.0/7/202 of Environment and Forestry No.
2 tertanggal 7 Juli 2022. SK.695/MENLHK/SETJEN/PLA.0/7/202
2 dated July 7, 2022.
Berdasarkan Keputusan Menteri Lingkungan Based on the Decree of the Minister of
Hidup dan Kehutanan Nomor 410 Tahun Environment and Forestry Number 410
2025 pada tanggal 25 Juli 2025, CPM of 2025 dated July 25, 2025, CPM was
mendapatkan perpanjangan Persetujuan granted an extension of the Forest Area
Penggunaan Kawasan Hutan untuk kegiatan Utilization Permit for continued
eksplorasi lanjutan pada tahap operasi exploration activities in the gold
produksi emas seluas 67,87 hektar terhitung production operation phase, covering an
efektif sejak tanggal 7 Juli 2024 untuk jangka area of 67.87 hectares, effective from
waktu 2 tahun sampai dengan 7 Juli 2026. July 7, 2024, for a period of two years
until July 7, 2026.
PT Gorontalo Minerals (GM) PT Gorontalo Minerals (GM)
Kegiatan Kontrak Karya GM saat ini GM’s CoW is currently in the Production
berada pada Tahap Operasi Produksi. GM Operation Stage. GM has obtained an
telah memperoleh izin Persetujuan Approval of Enhancement into
Peningkatan Tahap Operasi Produksi Production Operation Stage based on the
berdasarkan Keputusan Menteri Energi Decision Letter of the Ministry of Energy
dan Sumber Daya Mineral No. and Mineral Resources No.
139.K/30/DJB/2019 tertanggal 27 Februari 139.K/30/DJB/2019 dated February 27,
2019. Izin ini berlaku sampai dengan 31 2019. This permit is valid up to December
Desember 2052 (Catatan 1.e). 31, 2052 (Note 1.e).
Pada tanggal 12 Desember 2018, GM telah On December 12, 2018, GM has
mendapatkan Izin Lingkungan Kegiatan obtained an Environmental Permit for
Penambangan dan Pengolahan Tembaga Mining and Processing of Mining and
dan Mineral pengikutnya seluas 1.794 hektar Mineral Processing Activities for 1,794
di Blok I Komplek Sungai Mak Kabupaten hectares in Block I of the Sungai Mak in
Bone Bolango Provinsi Gorontalo sesuai Bone Bolango Regency, Gorontalo
Keputusan Kepala Dinas Penanaman Province according to the Head of the
Modal, ESDM, dan Transmigrasi Provinsi Gorontalo Province Investment, ESDM,
Gorontalo. Selanjutnya pada tanggal 24 Juli and Transmigration. Furthermore on July
2019, GM telah memperoleh Izin Pinjam 24, 2019, GM has secured Borrow and
Pakai Kawasan Hutan (IPPKH) untuk Use of Area Permit (IPPKH) area of Gold
kegiatan Operasi Produksi Emas dan Production Operations and Support
Sarana Penunjangnya dengan luas area Facilities with total area of 992.2 hectares
992,2 hektar pada kawasan Hutan Produksi in Limited Production Forest in Bone
Terbatas di Kabupaten Bone Bolango, Bolango Regency, Gorontalo Province
Provinsi Gorontalo melalui Keputusan based on the Decision Letter Ministry of
Menteri Lingkungan Hidup dan Kehutanan Environment and Forestry of the
Republik Indonesia yang berlaku sampai Republic Indonesia, valid up to
dengan 26 Februari 2049. February 26, 2049.
PaD1/ March 27, 2026 122 :
PT BUMI RESOURCES TBK 2025 Annual Report 471
Page 472
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
b. Kontrak Karya - PT Pendopo Energi b. Contract of Work - PT Pendopo Energi
Batubara (PEB) Batubara (PEB)
Pada tanggal 20 November 1997, On November 20, 1997, PT Pendopo
PT Pendopo Energi Batubara (PEB), Entitas Energi Batubara (PEB), a Subsidiary,
Anak, menandatangani Kontrak Karya entered into a Contract of Work (CoW)
dengan Pemerintah Indonesia dimana PEB with the Government of Indonesia
ditunjuk sebagai kontraktor tunggal untuk whereby PEB was appointed as sole
melaksanakan aktivitas penambangan contractor for coal operations for thirty
batubara selama tiga puluh (30) tahun sejak (30) years from the start of operations
dimulainya periode operasi pada area with respect to specific mining areas in
pertambangan tertentu di Sumatera Selatan South Sumatera, initially covering 97,330
yang pada awalnya meliputi area seluas hectares.
97.330 hektar.
PEB memulai aktivitas operasinya pada PEB commenced its operations on May
tanggal 5 Mei 2009. Kontrak Karya 5, 2009. The CoW gives the right to PEB
memberikan hak kepada PEB sebesar to take 86.5% of the coal produced from
86,5% dari jumlah batubara yang diproduksi the final production process with the
dari proses produksi akhir, dan sisanya balance of 13.5% being retained by the
sebesar 13,5% merupakan milik Pemerintah GOI.
Indonesia.
PEB memiliki tanggung jawab tunggal PEB has the sole responsibility for the
dalam hal membiayai operasi financing of its coal operations in the
penambangan batubara di area konsesi concession areas and must maintain
dan diharuskan untuk memelihara sufficient capital to carry out its
kecukupan modal untuk melaksanakan obligations under the CoW. PEB is also
kewajibannya sesuai dengan Kontrak obligated to pay rent on the mining area
Karya. PEB juga memiliki kewajiban untuk to the GOI.
membayar sewa wilayah pertambangan
kepada Pemerintah Indonesia.
Selanjutnya disebutkan dalam Kontrak As further stipulated in the CoW, if any
Karya bahwa apabila pada suatu wilayah part of the area to be explored does not
yang dieksplorasi tidak ditemukan contain any commercially viable coal
cadangan batubara yang secara komersial deposits, PEB may relinquish such area
dapat ditambang, PEB diperbolehkan untuk to the GOI. Accordingly, on November
menyerahkan kembali wilayah 20, 1998, PEB relinquished 24,330
pertambangan tersebut kepada Pemerintah hectares or 25% of the initial concession
Indonesia. Sesuai dengan itu, pada tanggal area, to the GOI.
20 November 1998, PEB telah
menyerahkan 24.330 hektar atau 25% dari
area konsesi awal kepada Pemerintah
Indonesia.
Pada tahun 2004, PEB menyerahkan lagi In 2004, PEB relinquished a further 55,160
55.160 hektar kepada Pemerintah hectares to the GOI. As of
Indonesia. Pada tanggal 31 Desember December 31, 2025, the mining area
2025, luas wilayah pertambangan PEB consists of 17,840 hectares.
meliputi 17.840 hektar.
PaD1/ March 27, 2026 123 :
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Page 473
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
c. Izin Usaha Pertambangan - PT MBH c. Mining Permit - PT MBH Minera
Minera Resources Resources
Pada tanggal 20 Juli 2011, PT MBH Minera On July 20, 2011, PT MBH Minera
Resources (MBH Minera) memperoleh Izin Resources (MBH Minera) obtained
Usaha Pertambangan Operasi Produksi Production Operation Permit based on
berdasarkan Surat Keputusan Bupati Ogan the Decision Letter from the Regent of
Komering Ulu Selatan No. 239/KPTS South Ogan Komering Ulu No. 239/
TAMBEN/2011 untuk lokasi pertambangan KPTS/TAMBEN/2011 for mining location
di Kecamatan Muaradua dan Buay Sandang in Muaradua and Buay Sandang Aji
Aji, Kabupaten Ogan Komering Ulu Selatan, Subdistrict, South Ogan Komering Ulu
Provinsi Sumatera Selatan dengan luas area District, South Sumatera Province, with a
konsesi 9.393 hektar. Izin usaha concession area of 9,393 hectares. Such
pertambangan tersebut berlaku selama lima permit is valid for fifteen (15) years until
belas (15) tahun sampai dengan 20 Juli July 20, 2026.
2026.
d. Sulawesi Joint Venture Agreement d. Sulawesi Joint Venture Agreement
Pada tanggal 12 Februari 1986, International On February 12, 1986, International
Minerals Company LLC (IMC) (dahulu Minerals Company LLC (IMC) (formerly
bernama Utah Sulawesi Inc.), entitas anak Utah Sulawesi Inc.), a subsidiary of
dari BRMS, menandatangani Joint Venture BRMS, signed a Joint Venture Agreement
Agreement (Sulawesi JVA) dengan PT (Sulawesi JVA) with PT Aneka Tambang
Aneka Tambang (Persero) Tbk. (ANTAM) (Persero) Tbk. (ANTAM) and Placer
dan Placer Development Indonesia Limited Development Indonesia Limited (Placer)
(Placer) dengan tujuan kerjasama eksplorasi for the purpose of cooperation in the
dan eksploitasi mineral di Sulawesi. exploration and exploitation of minerals in
Sulawesi.
Berdasarkan Sulawesi JVA, IMC memiliki Pursuant to the Sulawesi JVA, IMC shall
tanggung jawab kepada ANTAM yang be responsible to ANTAM such as:
meliputi:
a. penyediaan dana dalam bentuk utang a. advancing funds in the form of loan
atau modal untuk biaya eksplorasi or capital allocated for exploration
dengan ketentuan bahwa sejumlah costs on the condition that an amount
USD1.000.000 akan dianggap sebagai of USD1,000,000 will be deemed as
kontribusi modal dan setiap kontribusi capital contribution and every
dalam bentuk utang tidak akan dikenai contribution in the form of loan shall
bunga sebelum berakhirnya masa studi not be charged with interest prior to
kelayakan; the expiry of the feasibility study
period;
b. penyediaan dana yang diperlukan oleh b. advancing funds needed by each
setiap perusahaan yang akan dibentuk and every company that will be set up
dalam rangka pengembangan wilayah for the development of the mining
pertambangan; area;
c. pembebasan ANTAM dari setiap c. releasing and discharging ANTAM
kewajiban untuk berkontribusi dalam from each and every obligation to
persiapan eksploitasi dan contribute to the preparation of
pengembangan sehubungan dengan exploitation and development in
kepemilikan sebesar 20%, sampai connection with its 20% ownership
fasilitas penambangan mineral telah until mineral mining facilities have
terbangun; dan been constructed; and
PaD1/ March 27, 2026 124 :
PT BUMI RESOURCES TBK 2025 Annual Report 473
Page 474
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
Berdasarkan Sulawesi JVA, ANTAM Based on the Sulawesi JVA, ANTAM has
memiliki hak-hak sebagai berikut: certain rights as follows:
a. memasuki wilayah eksplorasi; a. to enter the exploration area;
b. menunjuk wakilnya untuk menginspeksi; b. to designate its representative to
conduct inspection;
c. Memperoleh data eksplorasi apabila c. to obtain exploration data in the
perjanjian ini dihentikan; dan event of termination of the
agreement; and
d. menunjuk calon untuk menduduki suatu d. to designate its candidate to hold a
posisi yang diperlukan dalam operasi. position as required in operations.
Para pihak sepakat untuk membentuk GM The parties agreed to establish GM to
untuk menjadi pihak dalam Kontrak Karya. become a party to the CoW. The results of
Seluruh hasil eksplorasi yang telah exploration will be transferred to GM. After
dilakukan, akan dialihkan kepada GM. GM is formed, 80% of shares will be taken
Setelah GM terbentuk, 80% saham akan by IMC and 20% of shares by ANTAM.
diambil oleh IMC dan 20% oleh ANTAM. Board of Directors and Board of
Direksi dan Dewan Komisaris GM tersebut Commissioners of GM shall consist of five
berjumlah lima (5) orang dan ANTAM, (5) persons and ANTAM, from time to
setiap saat dapat menunjuk masing-masing time, may appoint a minimum of one (1)
minimal satu (1) orang sebagai anggota person to serve on the Board of Directors
Direksi dan anggota Dewan Komisaris. and Board of Commissioners,
Pembiayaan sampai dengan tanggal respectively. The funding for operations up
dimulainya periode operasi produksi akan to the date of commencement of the
disediakan oleh IMC. period of production will be provided by
IMC.
Apabila memungkinkan, seluruh emas dan If possible, all gold and silver produced
perak yang diproduksi akan dimurnikan shall be refined by ANTAM. Other
oleh ANTAM. Mineral lainnya akan minerals shall be refined by GM and if it
dimurnikan oleh GM dan apabila GM tidak does not carry out such refining process
melakukan pemurnian tersebut, maka then ANTAM may opt to do so.
ANTAM dapat dipilih untuk melakukan
pemurnian mineral itu.
Apabila kepemilikan atas 50% hak suara If 50% of the voting rights in IMC are held
pada IMC dipegang oleh juridical entity, by a juridical entity, the parent company of
maka induk IMC harus menyampaikan IMC must submit a written guarantee to
jaminan secara tertulis kepada ANTAM. ANTAM.
Pada tanggal 22 Oktober 1987, Sulawesi On October 22, 1987, the Sulawesi JVA
JVA diubah untuk memasukkan was amended to incorporate the approval
persetujuan Kementerian Keuangan of the Ministry of Finance
No.S-1194/MK.011/1987 tanggal 22 No.S-1194/MK.011/1987 dated October
Oktober 1987. 22, 1987.
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
Selanjutnya, pada tanggal 1 Juli 1992, Furthermore, on July 1, 1992, the
Sulawesi JVA kembali diubah untuk: Sulawesi JVA was amended in order to:
a. membuat IMC menjadi satu-satunya a. make IMC the sole mining party to the
pihak penambang dalam Sulawesi Sulawesi JVA;
JVA;
b. menambahkan beberapa wilayah b. add certain CoW areas in Regency of
Kontrak Karya di Kabupaten Gorontalo Gorontalo and Regency of Bolaang
dan Kabupaten Bolaang Mongondow Mongondow Regency as Sulawesi
sebagai wilayah Sulawesi JVA; dan JVA areas; and
c. membuat IMC bertanggung jawab c. make IMC wholly responsible for the
sepenuhnya atas wilayah Kotamobagu areas of Kotamobagu and Kwandang-
dan Kwandang-Buroko. Buroko.
e. Perjanjian Bagi Hasil Produksi (PBH) e. Production Sharing Agreement (PSA)
antara Gallo Oil (Jersey) Ltd. dan between Gallo Oil (Jersey) Ltd. and
Kementerian Sumber Daya Minyak dan Ministry of Oil and Mineral Resources
Mineral Republik Yaman of the Republic of Yemen
Pada tanggal 25 Februari 1999, Gallo Oil On February 25, 1999, Gallo Oil (Jersey)
(Jersey) Ltd. (Gallo), entitas anak, Ltd. (Gallo), a subsidiary, entered into an
menandatangani perjanjian dengan assignment agreement with Minarak
Minarak Labuan Company Ltd. dari Labuan Company Ltd. of Malaysia under
Malaysia, di mana Gallo mengambil alih which Gallo took over the participating
kuasa penambangan (participating interest) interest in the Production Sharing
atas Perjanjian Bagi Hasil Produksi (PBH) Agreement (PSA) with the Ministry of Oil
dengan Kementerian Sumber Daya Minyak and Mineral Resources (MOMR) of the
dan Mineral Republik Yaman. Republic of Yemen.
Ketentuan-ketentuan utama untuk tiap-tiap The major provisions of each PSA of the
blok dalam PBH adalah sebagai berikut: related blocks were as follows:
1. Ruang Lingkup 1. Scope
Gallo (sebagai kontraktor) bersedia Gallo (as contractor) is willing to
mengambil alih kewajiban-kewajiban undertake the obligations provided
yang diatur dalam PBH sebagai under this PSA as a contractor with
kontraktor untuk kegiatan eksplorasi, respect to the exploration,
pengembangan, produksi, penyimpanan development, production, storage and
dan pengangkutan minyak mentah transportation of crude oil in the PSA
dalam wilayah PBH, dan memiliki area, and possesses all the necessary
sumber dana serta kemampuan teknis financial resources together with the
dan profesional yang diperlukan untuk technical and professional
melakukan usaha perminyakan sesuai competence to carry out the
dengan PBH. petroleum operations according to the
PSA.
PaD1/ March 27, 2026 126 :
PT BUMI RESOURCES TBK 2025 Annual Report 475
Page 476
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
2. Royalti 2. Royalties
Pemerintah Yaman berhak The Government of Yemen shall own
mendapatkan royalti dari jumlah minyak and be entitled to take royalty from the
mentah yang diproduksi dan disimpan total crude oil produced and saved
dari wilayah PBH dan tidak digunakan from the PSA area and not used in
dalam operasi perminyakan, sebelum petroleum operations, prior to the
dikurangi biaya minyak, jumlah yang deduction of cost of oil, a non-
tidak dapat diperoleh kembali dari recoverable amount of crude oil equal
minyak mentah setara dengan 10% dari to 10% of such crude oil commencing
minyak mentah tersebut dimulai sejak from the first barrel produced and
produksi dan penyimpanan barel saved from the PSA area(s) and not
pertama dari wilayah PBH dan tidak used in petroleum operations.
digunakan dalam operasi perminyakan.
3. Jangka Waktu 3. Term
Jangka waktu (periode) PBH terdiri atas The term of PSAs consists of first and
periode eksplorasi pertama dan kedua second exploration periods and a
dan satu periode pengembangan. development period. The first
Jangka waktu eksplorasi bervariasi dari exploration period varies from 21
21 bulan sampai 42 yang berbeda-beda months to 42 months scattered in
di setiap blok penambangan dari sejak various blocks since the effective date
efektif PBH. Sementara jangka waktu of the PSAs. While the development
periode pengembangan adalah 20 period is 20 years and can be
tahun dan dapat diperpanjang sampai extended for 5 years since the date of
dengan 5 tahun sejak tanggal the first commercial discovery of oil.
ditemukannya minyak pertama kali
secara komersial.
4. Penyerahan Wilayah 4. Relinquishments of Areas
Pada akhir masa eksplorasi pertama, At the end of the first exploration
kontraktor harus melepaskan 25% dari period, the contractor shall relinquish
wilayah awal yang dikembangkan. Jika a total of 25% of the original
kontraktor memilih untuk tidak masuk ke development area. If it does not elect
dalam masa eksplorasi kedua, to enter the second exploration period,
kontraktor akan menyerahkan seluruh the contractor shall relinquish the
wilayah PBH, kecuali wilayah whole of the PSA area, except those
pengembangan. areas categorized as in the
development stage.
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
5. Penggantian Biaya Operasi 5. Recovery of Operating Cost
Kontraktor dapat memperoleh kembali The Contractor shall recover all costs,
semua biaya, beban dan pengeluaran expenses and expenditures incurred
yang timbul dari semua kegiatan for all petroleum operations out of and
operasi perminyakan dengan to the extent of a maximum of 40% per
maksimum 40% per triwulan dari quarter of all the crude oil produced
semua minyak mentah yang diproduksi and saved from the development area
dan disimpan di wilayah and not used in petroleum operations
pengembangan dan tidak digunakan and after royalty payments to the
dalam kegiatan operasi perminyakan Government of Yemen. Operating
dan setelah pembayaran royalti kepada expenses incurred and paid after the
Pemerintah Yaman. Biaya operasi date of initial commercial production
yang timbul dan dibayar setelah shall be recoverable in the fiscal year
tanggal produksi komersial awal dapat in which such costs and expenses are
diperoleh kembali dalam tahun pajak incurred and paid.
dimana biaya dan pengeluaran
tersebut telah terjadi dan dibayarkan.
6. Signature Bonus 6. Signature Bonus
Gallo akan membayarkan sejumlah Gallo shall pay USD4,500,000 and
USD4.500.000 dan USD1.500.000 USD1,500,000 as a Signature Bonus
sebagai Signature Bonus kepada to the Ministry of Oil and Mineral
Kementerian Sumber Daya Minyak dan Resources for Block 13 and Block R2,
Mineral masing-masing untuk Blok 13 respectively. In 2020 and 2022, Gallo
dan Blok R2. Pada tahun 2020 dan did not extend the permit of Block R2
2022, Gallo tidak memperpanjang izin and Block 13, respectively.
masing-masing untuk Blok R2 dan Blok
13.
7. Bonus Produksi 7. Production Bonus
Jumlah/
Amounts
Persyaratan (USD) Conditions
Dalam 30 hari setelah tanggal pertama 1,000,000 Within 30 days after the date of first
produksi secara komersial untuk Blok commercial production from Block
R2 dan Blok 13. R2 and Block 13.
Dalam 30 hari setelah produksi minyak 2,000,000 Within 30 days after cumulative oil
kumulatif dari wilayah kerja telah production from agreement area has
berjalan dengan rata-rata produksi been sustained at the average of
50.000 barel per hari. 50,000 barrels per day.
Dalam 30 hari setelah produksi minyak 3,000,000 Within 30 days after cumulative oil
kumulatif dari wilayah kerja telah production from agreement area has
berjalan dengan rata-rata produksi been sustained at the average of
100.000 barel per hari. 100,000 barrels per day.
Dalam 30 hari setelah produksi minyak Within 30 days after cumulative oil
3,000,000
kumulatif dari wilayah kerja telah production from agreement area has
berjalan dengan rata-rata produksi been sustained at the average of
200.000 dan 150.000 barel per hari di 200,000 and 150,000 barrels per
Blok R2 dan Blok 13. day for Block R2 and Block 13.
PaD1/ March 27, 2026 128 :
PT BUMI RESOURCES TBK 2025 Annual Report 477
Page 478
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
8. Sumbangan Pelatihan, Kelembagaan 8. Training, Institutional and Social
dan Sosial Contributions
Kontraktor harus membayar secara The Contractor shall pay annually to
tahunan kepada Kementerian Sumber the Ministry of Oil and Mineral
Daya Minyak dan Mineral untuk biaya Resources for training, institutional
pelatihan, kelembagaan dan sosial and social costs amounted to
masing-masing sebesar USD150.000, USD150,000, USD150,000 and
USD150.000 dan USD300.000, dalam USD300,000, respectively, within
waktu tiga puluh (30) hari setiap awal thirty (30) days from the start of each
tahun, dimulai dari tanggal efektif pada year, starting on the effective date
awal tahun kalender selama jangka and at the beginning of each
waktu PBH dan perpanjangannya jika calendar year thereafter during the
ada. term of this PSA and any extension.
9. Bagi Hasil Produksi Minyak 9. Production Sharing of Oil
Berdasarkan PBH, bagian Kementerian Based on the PSA, the Ministry of Oil
Sumber Daya Minyak dan Mineral dan and Mineral Resources and the
Kontraktor dihitung berdasarkan Contractor’s shares are computed
kuantitas minyak mentah yang tersisa based on the remaining quantity of
setelah dikurangi dengan royalti dan crude oil after deducting royalty and
biaya perolehan atas jumlah minyak oil costs from the total crude oil
mentah yang diproduksi dan yang produced and saved from the
disimpan di dalam wilayah development area and not used in
pengembangan, dan tidak digunakan petroleum operations. The PSA also
dalam operasional perminyakan. PBH provides specific percentages for
mengatur jumlah persentase tertentu each party’s share based on the
untuk masing-masing pihak berdasarkan production quantity.
kuantitas produksi.
Pada Maret 2024, Perusahaan menjual In March 2024, the Company sold 100%
100% kepemilikan di Gallo Oil Jersey Ltd ownership in Gallo Oil Jersey Ltd
(Catatan 4.a). (Note 4.a).
f. Perjanjian Pemegang Saham Batubara f. Coal Companies KPC’s Shareholders
KPC Agreement
Pada tanggal 30 Maret 2007, Perusahaan On March 30, 2007, the Company and
dan Tata Power menandatangani sebuah Tata Power Company Limited (Tata
Perjanjian Pemegang Saham yang di Power) entered into a Shareholders’
dalamnya Perusahaan dan Tata Power Agreement which, among others, the
menyepakati, antara lain, untuk Company and Tata Power have agreed
mempertahankan kepemilikan saham to maintain their shareholdings in KPC
mereka di KPC dan perusahaan-perusahaan and the related coal companies (Coal
batubara yang terkait (Perusahaan Batubara Companies KPC) based on the following
KPC), berdasarkan proporsi berikut ini: proportions:
1) Perusahaan akan tetap memegang 2)1) The Company shall continue to hold
kepemilikan atas 65% saham KPC 65% of the shares of KPC (13.6%
(13,6% dimiliki langsung oleh through the Company itself, 32.4%
Perusahaan, 32,4% melalui Sitrade, 9,5% through Sitrade, 9.5% through KCL
melalui KCL dan 9,5% melalui SHL) dan, and 9.5% through SHL) and,
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
2) Tata Power tetap menjadi pemilik 30% 3)2) Tata Power shall continue to hold
saham dari KPC. 30% of the shares in KPC.
3) Dalam perjanjian yang sama disebutkan 3)3) In the same agreement as
juga bahwa Perusahaan memiliki 70% mentioned above the Company
saham ICRL (semua melalui Forerunner), shall continue to hold 70% of the
70% saham IndoCoal Kalsel, dan 70% shares of ICRL (all through
saham IndoCoal Kaltim; dan yang 30% Forerunner), 70% of the shares of
tetap dimiliki oleh Tata Power. Sementara IndoCoal Kalsel, and 70% of the
kepemilikan 5% saham KPC lainnya shares of IndoCoal Kaltim; and Tata
dimiliki oleh pihak ketiga yaitu PT Kutai Power shall hold the remaining
Timur Sejahtera (KTS). 30%. While the 5% ownership of
KPC is held by a third party is
PT Kutai Timur Sejahtera (KTS).
Pada tanggal 25 Februari 2014, para On February 25, 2014, Coal Companies
pemegang saham KPC yaitu Perusahaan, KPC i.e the Company, KCL, SHL and
KCL, SHL dan Sitrade menandatangani Sitrade entered into an Agreement for
Perjanjian Jual Beli Saham di KPC, yang di the Sale and Purchase of Shares in KPC,
dalamnya KCL dan SHL menjual, wherein KCL and SHL sell, assign and
menyerahkan, dan mengalihkan semua transfer all shares in KPC to the
saham mereka kepada Perusahaan. Company. Furthermore, on the same
Selanjutnya, pada tanggal yang sama, date, Sitrade and KTS entered into a
Sitrade dan KTS mengadakan Perjanjian Jual Sale and Purchase of Shares
Beli Saham, yang di dalamnya KTS menjual Agreement. Wherein KTS sell all shares
seluruh kepemilikan sahamnya di KPC in KPC to Sitrade.
kepada Sitrade.
Pada tanggal 24 Maret 2014, Pemegang On March 24, 2014, the Shareholders of
Saham KPC, dalam Keputusan Sirkuler KPC in its Circular Resolutions in Lieu of
Pengganti Rapat Umum Pemegang Saham an Extraordinary General Meeting of
Luar Biasa (RUPSLB) menyetujui perubahan Shareholders (EGMS) approved the
kepemilikan saham KPC sesuai dengan changes in KPC share ownership as
Perjanjian Jual Beli yang disebutkan di atas. state in the above-mentioned
Di samping itu RUPSLB menyetujui Agreement. The EGMS also approved
peningkatan modal dasar, ditempatkan dan increase in authorized, issued and fully
disetor penuh KPC yang antara lain paid of KPC shares which, amongst
menyetujui Mountain Netherland B.V. untuk others, approved Mountain Netherland
memiliki 19% saham KPC. B.V. to own 19% of KPC shares.
Pada tanggal 2 Juli 2014, Perjanjian On July 2, 2014, the Shareholders’
Pemegang Saham yang disebutkan di atas Agreement as mentioned above has
diubah kembali oleh para pemegang saham been amended by the shareholders of
Perusahaan Batubara KPC, yaitu Coal Company KPC ie, the Company,
Perusahaan, Bhira Investment Limited (Bhira- Bhira Investment Limited (Bhira-formerly
dahulu Tata Power) dan Mountain Tata Power) and Mountain Netherlands
Netherlands Investment B.V sebuah Investment B.V., an affiliate of Country
perusahaan afiliasi dari Country Forest Forest Limited (CFL). CFL is the one of
Limited (CFL). CFL adalah salah satu pihak the Company lenders. The parties have
pemberi pinjaman kepada Perusahaan. Para agreed subject to the terms of
Pihak menyepakati untuk tunduk pada syarat- agreements and to maintain their
syarat yang dituangkan dalam Perjanjian dan respective shareholdings in the Coal
PaD1/ March 27, 2026 130 :
PT BUMI RESOURCES TBK 2025 Annual Report 479
Page 480
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
sepakat untuk mempertahankan kepemilikan Company KPC in the following
nya masing-masing di Perusahaan Batubara proportions:
KPC dengan proporsi sebagai berikut:
1) Perusahaan akan memiliki 51% saham 1) The Company shall hold 51% of the
KPC (25% dimiliki langsung oleh shares of KPC (25% through the
Perusahaan dan 26% melalui Sitrade), Company itself and 26% through
51% saham IndoCoal Kaltim, 51% saham PT Sitrade Coal), 51% of the shares
IndoCoal KPC dan 70% saham ICRL of IndoCoal Kaltim and 51% of the
(seluruhnya melalui Forerunner), serta shares of IndoCoal KPC, and 70% of
70% saham IndoCoal Kalsel; the shares of ICRL (all through
Forerunner) and 70% of the shares
of IndoCoal Kalsel;
2) Bhira akan tetap memiliki 30% saham dari 2) Bhira shall continue to hold 30% of
setiap Perusahaan Batubara KPC, the shares in each of the Coal
sedangkan; Company KPC, whereas;
3) Mountain Netherlands akan memegang 3) Mountain Netherlands shall hold
19% saham masing-masing di KPC, 19% of the shares in each of KPC,
IndoCoal Kaltim, dan Indocoal KPC. IndoCoal Kaltim, and IndoCoal KPC
Meskipun Perusahaan, baik secara langsung Although the Company, directly or
maupun tidak langsung, memiliki lebih dari indirectly, holds more than 50%
50% saham dari Perusahaan Batubara KPC, ownership interest in the Coal Company
tetapi kendali untuk keputusan operasional KPC, control over the key operational
dan keuangan kunci menurut perjanjian yang and key financial decisions regarding the
disepakati, dikendalikan bersama oleh dua Coal Companies are jointly exercised by
pihak yaitu Perusahaan dan Bhira. the Company and Bhira.
g. Penandatanganan Nota Kesepahaman g. Signing of Memorandum of
antara Pemerintah Republik Indonesia Understanding between the
dengan PT Citra Palu Minerals (CPM) dan Government of the Republic of
PT Gorontalo Minerals (GM) tentang Indonesia and PT Citra Palu Minerals
Penyesuaian Kontrak Karya (KK) and PT Gorontalo Minerals on
Contract of Work (CoW)
Renegotiation
Pada tanggal 29 September 2014, CPM dan On September 29, 2014, CPM and
GM telah menandatangani Nota GM have signed a Memorandum of
Kesepahaman tentang Penyesuaian Kontrak Understanding (MoU) on Contract of
Karya yang di dalamnya telah disepakati enam Work renegotiation which has agreed
isu strategis amendemen KK, yaitu: (i) luas upon six amendment strategic issues,
wilayah KK untuk tahap produksi maksimal which consists of: (i) the total area
25.000 Ha, (ii) kelanjutan operasi maintained for production stage
pertambangan, (iii) Penerimaan Negara Bukan maximum 25,000 Ha,
Pajak, (iv) kewajiban pengolahan dan (ii) continuation of mining operations,
pemurnian di dalam negeri, (v) kewajiban (iii) Non-Tax Government Revenue,
divestasi, (vi) kewajiban pengutamaan (iv) domestic obligation related to
penggunaan tenaga kerja, barang dan jasa processing and refining, (v) divestment
dalam negeri. Nota Kesepahaman tersebut obligations, (vi) obligations to use
akan ditindaklanjuti dengan amendemen domestic labor, goods and services. The
terhadap Memorandum of Understanding will be
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
KK yang akan ditandatangani oleh CPM dan followed by an amendment to Contract of
GM dengan Pemerintah. Dalam rangka Work which will be signed by each of
menindaklanjuti Nota Kesepahaman CPM and GM and the Government.
tersebut, secara bersamaan CPM dan GM Following such MOU, simultaneously
telah menandatangani Amendemen KK, CPM as well as GM have entered into the
yang pada prinsipnya CPM dan GM Amendment of CoW, which in principle
menyetujui pelaksanaan isu strategis yang agree to perform strategic issues
disepakati dalam Nota Kesepahaman itu. contemplated under MoU.
h. Perjanjian Peminjaman Saham h. Stock Loan Agreement
Pada tahun 2012, Perusahaan dan pihak In 2012, the Company and certain parties
tertentu (Para Pihak) menandatangani (the Parties) signed a Stock Loan
Perjanjian Peminjaman Saham, dimana Agreement, whereby the Company
Perusahaan setuju meminjamkan saham agreed to lend shares of BRMS owned by
BRMS yang dimiliki oleh dan tercatat atas and registered in the name of the
nama Perusahaan kepada Para Pihak atau Company to the Parties or other party
pihak lain yang ditunjuk oleh Para Pihak. appointed by the Parties. The Company
Perusahaan dan Para Pihak sepakat and the Parties agree that any rights and
bahwa segala hak dan kewajiban yang obligations attached to BRMS shares lent
melekat pada saham BRMS yang to them (including but not limited to
dipinjamkan kepada mereka (termasuk dividend rights, vote, rights to attend
namun tidak terbatas pada hak atas Annual/Extraordinary General Meeting of
dividen, hak suara, hak untuk hadir dalam BRMS) will remain in possession and full
Rapat Umum Pemegang Saham control of the Company and will never
Tahunan/Luar Biasa BRMS) akan tetap pass or be transferred to them.
dimiliki dan dikuasai sepenuhnya oleh
Perusahaan dan tidak akan pernah beralih
atau dialihkan kepada mereka.
Perjanjian ini berlaku untuk jangka waktu The Agreement is for a period of twelve
dua belas (12) bulan sejak (12) months from the signing of the
ditandatanganinya perjanjian tersebut dan agreement and can be extended with the
dapat diperpanjang dengan persetujuan written consent of the Company and the
tertulis dari Perusahaan dan Para Pihak. Parties.
Sebagai imbalan, Para Pihak setuju untuk As consideration, the Parties have agreed
membayar biaya pinjaman ke Perusahaan to pay to the Company the fee as stated in
seperti yang dinyatakan dalam Perjanjian. the Agreement. The Parties also agreed to
Di samping itu, Para Pihak juga setuju untuk pay an additional fee.
membayar biaya tambahan.
Kepemilikan Perusahaan di BRMS The Company’s ownership interest in
berdasarkan catatan dan konfirmasi dari BRMS based on the record and
para pihak yang bersangkutan pada confirmations from the parties are as of
31 Desember 2025 dan 2024 adalah December 31, 2025 and 2024, were as
sebagai berikut: follow:
PaD1/ March 27, 2026 132 :
PT BUMI RESOURCES TBK 2025 Annual Report 481
Page 482
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
31 Desember/December 31 , 2025 31 Desember/December 31 , 2024
Jumlah Saham/ Kepemilikan Jumlah Saham/ Kepemilikan
Number of Perusahaan di Number of Perusahaan di
Shares BRMS/ Shares BRMS/
Ownership Ownership
Interest in BRMS Interest in BRMS
Catatan dan konfirmasi dari/ Records
and confirmation from: % %
PT Bumi Resources Tbk 8,549,991,500 6.03% 7,649,991,500 5.40%
PT DMS Investama 13,720,155,900 9.68% 14,620,155,900 10.31%
Lain-lain (masing-masing di bawah
5%)/Others (each b elow 5%) 6,220,084,567 4.39% 6,220,084,567 4.39%
Jumlah/ Total 28,490,231,967 20.09% 28,490,231,967 20.09%
i. Perjanjian Kontrak PLN untuk Batubara i. PLN Contract Agreement for Low-
Rendah Kalori Rank Coal
Pada tanggal 15 Desember 2006, Arutmin, On December 15, 2006, the Arutmin,
entitas anak, dan PT Darma Henwa Tbk subsidiary, PT Darma Henwa Tbk
(PTDH) sebagai supplier dan PLN (PTDH) the supplier and PLN entered
menandatangani Perjanjian Jual Beli into a Sale and Purchase Agreement Low
Batubara Rendah Kalori. Arutmin telah Rank Coal (SPA LRC). Arutmin was
memperoleh kontrak 20 tahun untuk granted a 20 years contract to supply coal
pengadaan batubara di 10 lokasi to 10 locations of Steam Fired Power
Pembangkit Listrik Tenaga Uap (PLTU) milik Plant (PLTU) owned by PLN in Java and
PLN di Jawa dan Kalimantan Selatan. South Kalimantan. The ten contracts
Kesepuluh kontrak tersebut diubah dan have been amended and restated as the
dinyatakan kembali menjadi kontrak PJBB Joint PJBB contract for 8 PLTUs (Regular
Bersama untuk 8 PLTU (PJBB Reguler) dan PJBB) and the PJBB for Suryalaya PLTU
PJBB untuk PLTU Suryalaya Unit 1-4 dan 5- Units 1-4 and 5-7 (Strategic Reserve
7 (PJBB Cadangan Strategis). PJBB).
j. Kontrak untuk Memasok Bahan Bakar j. Contract for the Supply of Fuel
Pada tanggal 1 Oktober 2020, Arutmin dan On October 1, 2020, Arutmin and
PT Prodigy Energy Resources (“Prodigy”) PT Prodigy Energy Resources (“Prodigy”)
menandatangani Perjanjian Pembayaran entered into an agreement for Payment of
Jaminan atas Pasokan Bahan Bakar Solar Security Deposit Against the Supply of
B30, dimana Arutmin setuju untuk Diesel Fuel B30, whereby Arutmin agree
memberikan jaminan kepada Prodigy to provide a security deposit to Prodigy
dengan jumlah maksimum ekuivalen with maximum amount equivalent of
USD5.000.000 dari waktu ke waktu dan USD5,000,000 from time to time and
Prodigy setuju untuk memasok Bahan Bakar Prodigy agree to supply Diesel Fuel B30
Solar B30 dan/atau jenis bahan bakar lain and/or another type of fuel required by the
yang diwajibkan oleh Pemerintah kepada Government to Arutmin for 5 years period
Arutmin untuk jangka waktu 5 tahun dengan with a minimum quantity of 20,000,000
jumlah minimum 20.000.000 liter per tahun liters per year or other quantity as agreed
atau jumlah lain yang disetujui oleh para by the parties from time to time.
pihak dari waktu ke waktu. Perjanjian telah The agreement has been extended on
diperpanjang pada 30 September 2025 dan September 30, 2025 and valid until
berlaku sampai dengan berakhirnya jangka expiration of IUPK held by Arutmin.
waktu IUPK yang dimiliki Arutmin.
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
Pada tanggal 20 Oktober 2020, Arutmin dan On October 20, 2020, Arutmin and PT
PT Biofuel Indo Sumatera (“BIS”) Biofuel Indo Sumatera (“BIS”) entered
menandatangani perjanjian Pembayaran into an agreement for Payment of
Jaminan atas Pasokan Bahan Bakar Solar Security Deposit Against Supply of Diesel
B40 dan Penyediaan Jasa Teknis, di mana Fuel B40 and provide Technical Services,
Arutmin setuju untuk memberikan jaminan whereby Arutmin agreed to provide a
kepada BIS sebesar USD25.000.000 dan security deposit to BIS amounted to
BIS setuju untuk memasok Bahan Bakar USD25,000,000 and BIS agreed to
Solar B40 dan/atau jenis bahan bakar supply Diesel Fuel B40 and/or any other
lainnya yang dibutuhkan oleh Pemerintah type of fuel required by the Government
kepada Arutmin untuk jangka waktu 5 tahun to Arutmin for 5 years period with
dengan jumlah minimum 50.000.000 liter per minimum quantity of 50,000,000 liters per
tahun atau jumlah lain yang disetujui oleh year or other quantity as agreed by the
para pihak dari waktu ke waktu. Perjanjian parties from time to time. The agreement
telah diperpanjang pada 10 Oktober 2025 has been extended on October 10, 2025
dan berlaku sampai dengan berakhirnya and valid until expiration of IUPK held by
jangka waktu IUPK yang dimiliki Arutmin. Arutmin.
k. Perjanjian Sewa dengan PT Mitratama k. Rental Agreements with PT Mitratama
Perkasa (PTMP) Perkasa (PTMP)
1. Pada tanggal 12 Juni 2012, Arutmin 1. On June 12, 2012, Arutmin entered
menandatangani Perjanjian Layanan into the Asam-Asam Port Service
Pelabuhan Asam-Asam (Perjanjian Asam- Agreement (the “Asam-Asam
Asam) dengan PTMP, dimana disepakati Agreement”) with PTMP, under which
PTMP akan menjadi penyedia jasa PTMP agreed to provide port services
kepelabuhan kepada Arutmin. Pelabuhan to the Arutmin. Port means coal
yang dimaksud adalah pemuatan batubara di loading port at Muara Asam-Asam,
Muara Asam-Asam, Kecamatan Jorong, Jorong Sub-district, Tanah Laut
Kabupaten Tanah Laut, termasuk semua District, with all of the equipment
peralatan yang dibutuhkan untuk required for the port to operate. The
mengoperasikan pelabuhan. Arutmin setuju Arutmin agreed to pay USD3.03 per
untuk membayar USD3,03 per ton batubara tonne of coal handled by the port, of
yang dimuat di pelabuhan, dengan sewa which minimum rental amount for
minimum untuk setiap periode penagihan each monthly billing period shall be
bulanan setara dengan 1 juta ton. Perjanjian equivalent to 1 million tonnes. This
ini akan berakhir secara otomatis, tanpa agreement terminates automatically
pemberitahuan, pada saat berakhirnya without notice on the expiry of the
perjanjian. Para pihak dapat menyetujui term. The parties may mutually agree
secara tertulis, untuk mengakhiri perjanjian in writing to terminate this agreement
ini setelah tujuh tahun sejak tanggal efektif after a period of seven years from the
nya, dan sejak tanggal 31 Desember 2018, effective date, and from December 31,
setiap pihak secara sepihak dapat 2018, either party may unilaterally
mengakhiri perjanjian ini dengan terminate this agreement by giving
menyampaikan pemberitahuan secara written notice to the other party. On
tertulis kepada pihak lainnya. Pada tanggal 1 August 1, 2019, the agreement was
Agustus 2019, perjanjian sewa di Asam- amended to extend the period of rental
Asam diperpanjang dan berlaku sampai 31 in Asam-Asam, valid until December
Desember 2020, tergantung dari 31, 2020, subject to the CcoW
diperpanjang atau tidaknya PKP2B. Biaya extension. The rental fee of
sewa sebesar Rp15.000.000.000 per bulan, Rp15,000,000,000 per month, include
termasuk kelebihan sewa per bulan. Tarif any excess rental amount, for the
kelebihan sewa per ton adalah sebesar applicable monthly billing period. Per
Rp35.714,29. Perjanjian ini diperpanjang tonne rate of excess rental amount will
sampai 1 November 2030. be Rp35,714.29. This agreement is
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PT BUMI RESOURCES TBK 2025 Annual Report 483
Page 484
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
Extended until November 1, 2030.
2. Pada tanggal 8 Juni 2012, Arutmin dan 2. On June 8, 2012, Arutmin and PTMP
PTMP menandatangani Perjanjian Sewa entered into the West Mulia Rental
Barat Mulia, dimana PTMP setuju untuk Agreement, under which PTMP
menyewakan kepada Arutmin; dalam hal ini agreed to rent its asset to Arutmin;
adalah pelabuhan pemuatan batubara yang asset means the coal loading port
terletak di Desa Mekarsari, Kecamatan located in Mekarsari Village, Kintap
Kintap, Kabupaten Tanah Laut. Arutmin Sub-district, Tanah Laut District.
setuju untuk membayar USD4.6 per ton Arutmin has agreed to pay USD4.6 per
batubara yang akan dimuat di pelabuhan tonne of coal the port will handle, of
tersebut, dengan jumlah sewa minimum which minimum rental amount for
untuk setiap tagihan per bulan setara dengan each monthly billing period shall be
857.143 ton untuk tahun kalender yang equivalent to 857,143 tonnes for the
berakhir pada tanggal 31 Desember 2012, calendar year ending December 31,
833.333 ton untuk tahun yang berakhir pada 2012, 833,333 tonnes for the calendar
tanggal 31 Desember 2013 dan 1.000.000 year ending December 31, 2013 and
ton mulai 1 Januari 2014 dan seterusnya. 1,000,000 tonnes from January 1,
Perjanjian ini berlaku sejak tanggal efektif 2014 onwards. This agreement was to
dan berakhir secara otomatis tanpa commence on the effective date and
pemberitahuan pada saat berakhirnya jatuh terminate automatically without notice
tempo. Para pihak dapat saling menyetujui on the expiry of the term. The parties
secara tertulis untuk mengakhiri perjanjian ini may mutually agree in writing to
setelah tujuh (7) tahun sejak tanggal efektif terminate this agreement after a
dan dari tanggal 31 Desember 2018, atau period of seven (7) years from
setiap pihak secara sepihak dapat effective date and from December 31,
mengakhiri. Perjanjian ini telah mengalami 2018, either party may unilaterally
beberapa kali perubahan. terminate. This agreement was
amended several time.
Pada tanggal 1 Agustus 2019, Arutmin dan On August 1, 2019, Arutmin and
PTMP menandatangani perubahan atas PTMP entered into an amendment of
Perjanjian tersebut untuk memperpanjang the above Agreement to extend the
jangka waktu Perjanjian yang berlaku period of Agreement, to be valid until
hingga 31 Desember 2020, dengan December 31, 2020, subject to the
ketentuan tunduk pada perpanjangan CCOW extension. The rental amount
CCOW. Jumlah sewa ditetapkan sebesar shall be Rp15,000,000,000 per
Rp15.000.000.000 per bulan, ditambah month, plus any excess rental
kelebihan jumlah sewa (excess rental amount, for the applicable monthly
amount) untuk setiap periode penagihan billing period. Per tonne rate of
bulanan yang berlaku, dengan tarif excess rental amount will be
Rp35.714 per ton atas jumlah produksi yang Rp35,714/tonne on quantity above
melebihi 5,0 juta ton per tahun. 5.0 million tonne per year.
Pada tanggal 14 September 2021, Arutmin On September 14, 2021, the Arutmin
dan PTMP menandatangani amendemen and PTMP entered into an
perjanjian di atas untuk memperpanjang amendment of above agreement to
jangka waktu sewa di Asam Asam dan West extend the period of rental in Asam
mulia yang berlaku sampai dengan Asam and West mulia valid until
1 November 2030. Tarif Sewa dikaitkan November 1, 2030, The Rental Rate is
dengan Indeks Harga Batubara ICI4 bulan linked with ICI4 Coal Price Index of the
sebelumnya sesuai dengan pemberian jasa previous month corresponding to the
terkait dengan Aset sebagai berikut: provision of the services in relation to
the Asset as follows:
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
ICI 4 Index
Description Unit < 30 ≥ 30 - < 35 ≥ 30 - < 40 ≥ 40
Rental Rate IDR/Ton 28.571 31.429 34.571 38.000
Tarif di atas sudah termasuk Pemotongan The above rates include Withholding
Pajak (WhT) sesuai dengan undang- Tax (WhT) in accordance with
undang perpajakan Indonesia. Indonesian taxation law.
Para Pihak sepakat jika pada akhir tahun The Parties agree if at the end of year
2024, total tonase aktual kumulatif 2024, the total cumulative actual
gabungan untuk Asam Asam dan Mulia tonnage combined for Asam Asam and
Barat untuk tahun 2021 sampai dengan West Mulia for year 2021 until 2024 is
2024 kurang dari 24.000.000 ton, less than 24,000,000 ton, the Company
Perusahaan wajib membayar kekurangan shall be liable to pay for the shortfall
tonase tersebut dengan dasar tarif sewa tonnage at the rental rate basis the
indeks ICI4 rata-rata untuk tahun average ICI4 index for the shortfall
kekurangan. Total tonase penjaminan year. Total annual guarantee tonnage
tahunan untuk Asam Asam dan Mulia Barat for Asam Asam and West Mulia for year
untuk tahun 2025 dan seterusnya akan 2025 onwards shall be discussed and
dibicarakan dan disepakati 12 (dua belas) agreed 12 (twelve) months prior to each
bulan sebelum setiap tahun berikutnya. following year.
Pada tanggal 30 Agustus 2024, Arutmin dan On August 30, 2024, Arutmin and
PTMP menandatangani perubahan atas PTMP entered into an amendment of
Perjanjian tersebut untuk menyepakati the above Agreement to agree for the
tonase jaminan tahunan mulai tahun 2025 annual guaranteed tonnage for year
dan seterusnya. Apabila pada akhir tahun 2025 onwards. If at the end of 2028, the
2028 jumlah tonase aktual kumulatif dari total cumulative actual tonnage
Asam Asam dan West Mulia untuk periode combined for Asam Asam and West
2025 hingga 2028 kurang dari 24.000.000 Mulia for years 2025 until 2028 is less
ton, maka Arutmin wajib membayar than 24,000,000 ton, Arutmin shall be
kekurangan tonase tersebut berdasarkan liable to pay for the shortfall tonnage at
tarif sewa yang mengacu pada rata-rata the rental rate basis the average ICI4
Indeks Harga Batubara ICI4 (ICI4 Coal Coal Price Index for the shortfall year.
Price Index) pada tahun terjadinya Total annual guarantee tonnage for
kekurangan. Jumlah tonase jaminan year 2029 onwards shall be discussed
tahunan untuk tahun 2029 dan seterusnya and agreed 12 (twelve) months prior to
akan dibahas dan disepakati kembali 12 each following year.
(dua belas) bulan sebelum setiap tahun
berikutnya.
l. Peraturan Kementerian Keuangan No. l. Ministry of Finance Regulation
6/PMK.011/2014 tentang Penetapan Barang No. 6/PMK.011/2014 on Export
Ekspor yang dikenakan Bea Keluar dan Goods Imposed Export Duties and
Tarif Bea Keluar Tariffs
Pada tanggal 11 Januari 2014, Pemerintah On January 11, 2014, the GOI issued
Indonesia menerbitkan Peraturan Ministry of Finance of the Republic of
Kementerian Keuangan Republik Indonesia Indonesia Regulation
No. 6/PMK.011/2014 yang menetapkan batas No.6/PMK.011/2014 for establishing
minimum untuk pengolahan dan pemurnian minimum limit for domestic processing
mineral dalam negeri. Peraturan ini juga and refining of minerals. The regulation
menyatakan bahwa konsentrasi mineral dapat also stipulates that mineral concentrate
diekspor jika batas minimum untuk may be exported if the established
pengolahan dan pemurnian yang ditetapkan minimum limit for processing and
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
telah tercapai, dan rekomendasi dari refining has been reached, and
Pemerintah telah diperoleh. recommendation of the Government
has been obtained.
m. Perjanjian Karya Pengusahaan m. Coal Contract of Work (CcoW) –
Pertambangan Batubara (PKP2B) - PT Arutmin Indonesia (Arutmin)
PT Arutmin Indonesia (Arutmin)
Pada tanggal 2 November 1981, Arutmin On November 2, 1981, Arutmin entered
menandatangani Perjanjian Karya into a Coal Contract of Work (CcoW) with
Pengusahaan Pertambangan Batubara PT Bukit Asam Tbk (PTBA) for the
(PKP2B) dengan PT Bukit Asam Tbk (PTBA), exploration and exploitation of coal
untuk eksplorasi dan eksploitasi cadangan deposits in an area known as Block VI in
batubara di area Blok VI Kalimantan Tenggara, the southeastern part of Kalimantan,
Indonesia. Indonesia.
Menurut PKP2B, PTBA berhak atas 13,5% Under the terms of the CcoW, PTBA is
dari produksi. Periode operasi Arutmin entitled to 13.5% of production. Arutmin’s
dimulai pada tanggal 2 November 1990 dan operating period commenced on
akan terus berlanjut hingga 30 tahun. Efektif November 2, 1990, and shall continue for
tanggal 1 Juli 1997, PKP2B diperpanjang 30 years thereafter. Effective July 1,
dimana seluruh hak dan kewajiban dari 1997, the CcoW was amended whereby
PTBA dialihkan kepada Pemerintah all rights and obligations of PTBA were
Indonesia melalui Kementerian Energi dan transferred to the Government of
Sumber Daya Mineral, sebelumnya bernama Indonesia (GOI) represented by the
Kementerian Pertambangan dan Energi. Ministry of Mines and Mineral Resources
(formerly Ministry of Mines and Energy).
Pada tanggal 22 September 2014, mengacu On September 22, 2014, pursuant to
kepada pasal 169 (b) Undang-undang No. 4 section 169 (b) of Law No. 4 of 2009 on
tahun 2009 tentang Pertambangan Mineral Mineral and Coal (Act No. 4 of 2009),
dan Batubara (UU No.4 Tahun 2009), Arutmin and the GOI signed a
Arutmin dan Pemerintah Indonesia Memorandum of Understanding to make
menandatangani Memo Kesepakatan untuk strategic issue adjustments in the CcoW.
melakukan penyesuaian atas isu-isu
strategis di PKP2B.
Pada tanggal 14 November 2017, On November 14, 2017, Arutmin and
Arutmin dan Pemerintah Indonesia GOI signed the amendment of CcoW
menandatangani perpanjangan PKP2B with the decision to adjusting the
dengan tujuan penyesuaian ketentuan CCA provisions of the CCA to comply with the
untuk mematuhi ketentuan Undang-undang provisions of Law No. 4 of 2009 on
No. 4 Tahun 2009 tentang Penambangan Mineral and Coal Mining pursuant the
Mineral dan Batubara sesuai dengan requirement as set forth in Article 169 of
persyaratan sebagaimana yang diatur dalam the said law.
Pasal 169.
Pada tanggal 2 November 2020, Arutmin dan On November 2, 2020, Arutmin and the
Pemerintah Indonesia menandatangani Izin Government of Indonesia approved the
Usaha Pertambangan Khusus (IUPK) Special Mining Business License (IUPK)
sebagai kelanjutan dari PKP2B. IUPK as a continuation of CcoW. This IUPK is
diberikan untuk jangka waktu 10 tahun granted for a period of 10 (ten) years up
sampai dengan tanggal 1 November 2030 until November 1, 2030 and is
dan dapat diperpanjang sesuai dengan extendable in accordance with the
ketentuan peraturan perundang-undangan provisions of laws and regulations.
yang berlaku.
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DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
Pemberian IUPK ini dilaksanakan melalui The granting of this IUPK was carried out
proses pengajuan permohonan through the submission of application for
perpanjangan oleh Arutmin kepada extension process by Arutmin to the
Pemerintah Indonesia dengan memenuhi Government of Indonesia (GOI) by
semua ketentuan sebagaimana yang diatur fulfilling all requirements as regulated in
dalam Undang-Undang Nomor 3 Tahun Law No. 3 of 2020 regarding
2020 yang merupakan Perubahan Atas Amendments to Law No.4 of 2009 in
Undang-Undang Nomor 4 Tahun 2009 respect of Minerals and Coal Mining and
tentang Pertambangan Mineral dan Government Regulations concerning the
Batubara dan Peraturan Pemerintah tentang Implementation of mineral and coal
pelaksanaan kegiatan usaha pertambangan mining business activities and other
mineral dan batubara, serta peraturan- implementing regulations.
peraturan pelaksanaan lainnya.
Pemerintah Indonesia telah mengevaluasi The GOI has evaluated both Arutmin’s
dokumen permohonan IUPK Arutmin dan IUPK application documents and
kinerja pertambangan Arutmin dengan Arutmin’s mining performance by
mempertimbangkan keberlanjutan considering the sustainability of
operasional, optimalisasi potensi cadangan operations, optimization of potential coal
batubara dalam rangka konservasi batubara reserves in the context of coal
dari IUPK dari sudut pandang operasi conservation from IUPK at production
produksi dan kepentingan nasional. operations and national interests.
n. Perjanjian Distribusi Kas o. n. Cash Distribution Agreement
Pada tanggal 27 Juni 2007, Arutmin, KPC, On June 27, 2007, Arutmin, KPC, ICRL,
ICRL, IndoCoal Kaltim dan IndoCoal Kalsel IndoCoal Kaltim and IndoCoal Kalsel (the
(Perusahaan Batubara), Perusahaan, Coal Companies), the Company,
Bhivpuri [sebelumnya Tata Power (Cyprus) Bhivpuri [formerly Tata Power (Cyprus)
Limited], Bank New York, Standard Limited], Bank of New York, Standard
Chartered Bank, dan para Kontraktor Utama Chartered Bank, and each Principal
[PT Thiess Contractors Indonesia (Thiess), Contractor [PT Thiess Contractors
PT Pamapersada Nusantara (PAMA), PT Indonesia (Thiess),
Darma Henwa (PTDH) dan PT Cipta PT Pamapersada Nusantara (PAMA),
Kridatama (CK)] dan Agen Pemasaran PT Darma Henwa (PTDH) and PT Cipta
Utama [Glencore Coal (Mauritius) Ltd. Kridatama (CK)] and Principal Marketing
(Glencore), Mitsubishi Corporation Agents [Glencore Coal (Mauritius) Ltd.
(Mitsubishi), BHP Billiton Marketing AG (Glencore), Mitsubishi Corporation
(BHP Marketing) dan Enercorp Ltd.] (Mitsubishi), BHP Billiton Marketing AG
menandatangani Perjanjian Distribusi Kas (BHP Marketing) and Enercorp Ltd.]
(CDA). entered into a Cash Distribution
Agreement (CDA).
Pada tanggal 3 Maret 2017, Arutmin, ICRL, On March 3, 2017, Arutmin, ICRL,
IndoCoal Kalsel, Bank of New York Mellon IndoCoal Kalsel, Bank of New York
(BNYM), Deustche Bank AG (DB) (Cabang Mellon (BNYM), Deustche Bank AG (DB)
Jakarta), Perusahaan, Bhivpuri dan para (Jakarta Branch), the Company, Bhivpuri
Kontraktor Utama serta Agen Pemasaran and each Principal Contractor and
Utama menandatangani amendemen dan Principal Marketing Agent entered into an
perubahan perjanjian CDA tertanggal 27 amendment and restatement agreement
Juni 2007 sebagaimana yang telah diubah in respect to the CDA dated June 27,
dan disajikan kembali pada tanggal 1 Juli 2007 as amended and restated on July 1,
2013, 2 Juli 2014 dan 5 November 2014, di 2013, July 2, 2014 and November 5,
mana para pihak sepakat untuk bersama- 2014, whereby the parties agreed to
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PT BUMI RESOURCES TBK 2025 Annual Report 487
Page 488
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
sama menyetujui a) penunjukan Bank simultaneously agree with the
Tokyo-Mitsubishi UFJ Ltd., Jakarta Branch a) appointment of The Bank of Tokyo-
(BTMU) sebagai Rekening Bank Kontraktor Mitsubishi UFJ Ltd., Jakarta Branch
Utama untuk mengawasi Rekening (BTMU) as a Principal Contractor
Operasional Kontraktor Utama dalam mata Account Bank to maintain the Principal
uang Rupiah (terkait dengan adanya Contractor Operational Accounts
Peraturan Bank Indonesia No. denominated in Rupiah (due to Bank
17/3/PBI/2015 tanggal 30 September 2015 Indonesia Regulation No.17/3/PBI/2015
tentang Kewajiban Penggunaan Rupiah dated September 30, 2015 regarding the
Indonesia) dan pemberian akses ke CDA, Mandatory Use of the Rupiah of
b) penunjukan Thionville sebagai Agen Indonesia) and its accession to CDA,
Pemasaran Utama dan pemberian akses ke b) appointment of Thionville as a
CDA, c) penunjukan PT Cakrawala Langit Principal Marketing Agent and its
Sejahtera (CLS) sebagai Kontraktor Utama accession to CDA, c) appointment of
untuk mengambil alih pekerjaan tertentu dari PT Cakrawala Langit Sejahtera (CLS) as
Thiess dan pemberian akses ke CDA, d) a Principal Contractor to take over certain
penarikan CK dari CDA karena berakhirnya works from Thiess and its accession to
Dokumen Penugasan CK dan e) penarikan CDA, d) withdrawal of CK from CDA due
Forestdale dari CDA karena berakhirnya to termination of CK’s Assigned
Perjanjian Pemasarannya. Documents and e) withdrawal of
Forestdale from CDA due to expiry of its
Marketing Agreement.
CDA ini akan berakhir pada tanggal PKP2B This amended and restated CDA will end
diberikan kepada Arutmin, atau on the date on which CCoW granted to
perpanjangan perjanjiannya selesai, Arutmin, or any extension thereof,
masanya sudah habis atau dihentikan. expires or is terminated.
Pada tanggal 13 Juni 2019, sesuai dengan On June 13, 2019, pursuant to Clause
Klausul 21.1 dari Perjanjian Distribusi Kas 21.1 of the Fourth Restated Cash
Keempat, penunjukan BTMU sebagai Distribution Agreement, BTMU's
Rekening Bank Kontraktor Utama sesuai appointment as a Principal Contractor
dengan Perjanjian Distribusi Kas tersebut Account Bank under the Fourth Restated
akan berakhir pada tanggal 2 Desember Cash Distribution Agreement will cease
2019 (Tanggal Efektif). Berdasarkan with effect from the December 2, 2019
Perjanjian ini, Bhira menyetujui Perjanjian (Effective Date). Pursuant to this
Distribusi Kas Kelima sedangkan Bhivpuri, Agreement, Bhira wishes to accede to
Indocoal Resources, dan Indo Kalsel the Fifth Restated Cash Distribution
menarik diri dari Perjanjian tersebut dan Agreement and Bhivpuri, Indocoal
berlaku sejak Tanggal Efektif. Resources and Indo Kalsel each wishes
to withdraw from the Agreement with
effect from the Effective Date.
Arutmin akan menunjuk (i) BNYM sebagai Arutmin wishes to appoint (i) BNYM as
Rekening Bank Pembayaran dan BNYM the Disbursement Account Bank and
menerima penunjukan tersebut (ii) DB BNYM wishes to accept such
Jakarta sebagai Rekening Bank Kontraktor appointment (ii) DB Jakarta as the
Utama, Bank Rekening Pajak, Rekening Principal Contractor Account Bank, the
Bank Royalti, Rekening Bank Cadangan Taxes Account Bank, the Royalties
Pajak. Bank-bank Indonesia dan DB Jakarta Account Bank, and the Tax Reserve
menerima penunjukan tersebut. DB Jakarta Account Bank. Indonesian Bank and DB
akan, antara lain, menyelenggarakan Akun Jakarta wish to accept such appointment.
Operasional Kontraktor Utama dalam DB Jakarta will, amongst other things,
denominasi Rupiah. Tiap-tiap Pihak setuju maintain the Principal Contractor
Operational Account denominated in
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Page 489
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
untuk memperpanjang dan mengubah Rupiah. Each of the Parties agrees to
Perjanjian Distribusi Kas Keempat. amend and restate the Fourth Restated
Cash Distribution Agreement.
Pada 8 Maret 2024, Perjanjian Distribusi kas On March 8, 2024, Cash Distribution
sudah dihentikan. Agreement has been terminated.
o. Izin Rehabilitasi Daerah Aliran Sungai o. Watershed Areas Rehabilitation
License
Pada bulan November 2016, Kementerian In November 2016, the Ministry of
Lingkungan Hidup dan Kehutanan (KLHK) Environment and Forestry (MoE&F)
mengeluarkan Peraturan Menteri issued Ministerial Regulation
No. P.89/MENLHK/SETJEN/ KUM.1/11 No.P.89/MENLHK/SETJEN/KUM.1/11/
/2016 tentang Pedoman Penanaman Bagi 2016 regarding Guidelines for Planting of
Pemegang Izin Pakai Kawasan Hutan Holders of Borrow to Use License
(IPPKH) untuk Rehabilitasi Wilayah Daerah (IPPKH) to Watershed Areas
Aliran Sungai (Peraturan Menteri Rehabilitation (Ministerial Regulation of
Lingkungan Hidup dan Kehutanan No. Environment and Forestry No. 89/2016).
89/2016).
p. Perjanjian Jasa Pemasaran p. Marketing Services Agreements
Pihak Terkait di Perjanjian/ Jenis Jasa/ Jangka Waktu Kontrak/
Parties in the Agreement Description of Services Contract Duration
Arutmin Glencore sebagai agen pemasaran untuk penjualan ekspor 1 Januari 2021 sampai 1 November 2030/
dan/and batubara kecuali untuk kontrak penjualan Grup Tata January 1, 2021 up to Novemb er 1, 2030
(Glencore) dengan komisi sebesar 1.5% atas nilai penjualan neto
Ltd. atas nilai penjualan neto/
(Glencore) Glencore acts as marketing agent for export sales
excluding one under Tata Group Sales with a
commission of 1.5% of net sales value
Arutmin dan/and ASM sebagai agen pemasaran penjualan batubara domestik 1 Januari 2021 sampai 1 November 2030/
PT Alberta Sukses Makmur dengan komisi sebesar 4,08% dari FOB penjualan. January 1, 2021 up to Novemb er 1, 2030
(ASM) Perjanjian ini mengecualikan penjualan batubara kepada
PT Jhonlin Grup (JG)/
ASM acts as domestic marketing agent for domestic sales
with a commision rate of 4.08% of FOB sales value
the agreement excludes coal sales of PT Jhonlin Group (JG)
*) Perjanjian-perjanjian di atas secara r. *) The above-mentioned agreements will
otomatis diperpanjang kecuali jika salah continue automatically unless any party
satu pihak menyampaikan delivers a written notice to other party
pemberitahuan tertulis kepada pihak giving notice of termination of the
lainnya yang merupakan agreement. Such termination to take
pemberitahuan untuk penghentian effect seven months after the date of
perjanjian. Penghentian perjanjian such notice.
tersebut akan berlaku efektif Tujuh
Bulan setelah tanggal pemberitahuan.
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Page 490
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN r. COMMITMENTS AND SIGNIFICANT
41.
PENTING (Lanjutan) AGREEMENTS (Continued)
q. Perjanjian Jual Beli Tenaga Listrik t. q. Power Supply Sale and Purchase
Agreements
Pada tanggal 15 Oktober 2019, CPM dan PT On October 15, 2019, CPM and PT PLN
PLN (Persero) menandatangani Perjanjian (Persero) signed a Power Supply Sale
Penyediaan Tenaga Listrik, untuk memenuhi and Purchase Agreement, for power
kebutuhan tenaga listrik di pabrik supply of CPM’s Gold Processing Plant
pengolahan emas milik CPM dengan with capacity 500 Tonnes Ore per Day,
kapasitas produksi 500 Ton bijih per Hari with the following scheme:
dengan skema sebagai berikut:
i. Tahap awal untuk kebutuhan i. The initial stage for a New Plug,
pemasangan baru dengan daya installed power of 5,540kVA;
terpasang sebesar 5.540kVA;
ii. Dirubah ke Layanan Premium setelah ii. Changing into Premium Services after
Pembangunan Jaringan Penyulang the construction of the PT PLN
Cadangan PT PLN (Persero) selesai dan (Persero) Backup Feeder Network is
siap beroperasi; completed and ready to operate;
iii. Service Level Agreement (SLA) Layanan iii. Service Level Agreement (SLA)
Premium akan diberlakukan setelah Premium Services will take effect after
skema layanan berubah ke Layanan the service scheme changes into
Premium. Premium Services.
Perjanjian ini berlaku untuk jangka waktu This agreement is valid for an unlimited
yang tidak terbatas dan dapat diakhiri setiap period of time and can be terminated at
saat atas kesepakatan para pihak. any time upon the agreement of the
parties.
r. Kontrak Desain Enjiniring, Pengadaan, r. Engineering Design, Procurement
Konstruksi dan Manajemen Pabrik Construction and Management of Gold
Pengolahan Emas Processing Plant
Pada tanggal 30 Januari 2020, CPM dan On January 30, 2020, CPM and
Adiprotek (ADPRO) menandatangani Adiprotek (ADPRO) entered into
Kontrak Desain Enjiniring, Pengadaan, Engineering Design, Procurement,
Konstruksi dan Manajemen untuk Construction and Management Contract
mengembangkan dan membangun pabrik for the purpose of developing and
pengolahan emas dengan kapasitas establish Gold Processing Plant with
produksi 4.000 Ton Per Hari di wilayah capacity of 4,000 Tonnes Per Day in the
Kontrak Karya, yang berlokasi di Poboya. Contract of Work area, which is located
in Poboya.
Pada tanggal 1 April 2021, CPM dan On April 1, 2021, CPM and ADPRO
ADPRO menandatangani “Amendemen dan signed “Amendment and
Pernyataan Kembali Kontrak Desain Restatement Engineering Design,
Enjiniring, Pengadaan Konstruksi dan Procurement, Construction and
Manajemen Pabrik Pengolahan Emas 8.000 Management Of Gold Processing Plant
Ton Per Hari” (Kontrak Amendemen). 8,000 Ton Per Day” (Amendment
Kontrak Amendemen ini bertujuan untuk Contract). Amendment contract is to
menambah kapasitas pabrik menjadi 8.000 enhance plant capacity to 8,000 tons per
ton per hari dari 4.000 ton per hari. Dengan day from 4,000 tons per day. Thus,
Amendemen ini ADPRO akan mengerjakan ADPRO will develop plant with
pabrik dengan kapasitas produksi sebesar production capacity 8,000 tons per day
8.000 ton per hari dengan nilai kontrak with contract value amounted
sebesar USD145.400.000. USD145,400,000.
PaD1/ March 27, 2026 141 :
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Page 491
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN r. COMMITMENTS AND SIGNIFICANT
41.
PENTING (Lanjutan) AGREEMENTS (Continued)
Jangka waktu kontrak adalah 24 bulan sejak The contract period is 24 months from
tanggal mulai, yang dinyatakan dalam Surat the commencement date, stated in the
Perintah Kerja. notice to proceed.
Pada tanggal 5 Desember 2024, CPM dan On December 5, 2024, CPM and
ADPRO menandatangani amendemen ADPRO signed an amendment to the
kontrak untuk mengubah periode contract to change the contract
penyelesaian kontrak menjadi 27 bulan dan completion period to 27 months, and
telah berakhir di tanggal 31 Desember 2025. ended on December 31, 2025.
s. Perjanjian Pemurnian dan Penjualan s. Refining and Trading Agreement
PT Aneka Tambang Tbk PT Aneka Tambang Tbk
Pada tanggal 11 Februari 2020, CPM dan On February 11, 2020, CPM and
ANTAM menandatangani Perjanjian ANTAM were entered into Refining and
Pemurnian dan Penjualan, dimana dalam Trading Agreement, whereby in this
perjanjian ini para pihak setuju bahwa: agreement the parties agree that:
i. Dengan persetujuan ANTAM, CPM akan i. Based on ANTAM approval, CPM
mengirimkan dore untuk dimurnikan, shall deliver dore to be refined,
dengan ketentuan bahwa dore tersebut provided that such dore is in
memenuhi ketentuan perjanjian ini; accordance with the terms of this
agreement.
ii. ANTAM akan menerima dore dan akan ii. ANTAM shall accept delivery of and
memurnikannya di pabrik ANTAM dengan refine the dore at its wholly owned
ketentuan bahwa dore tersebut refinery provided that such dore is in
memenuhi ketentuan dalam perjanjian ini; accordance with the terms of this
dan agreement; and
iii. ANTAM akan membeli emas dan perak iii. ANTAM shall purchase the refined
yang telah dimurnikan dari CPM. gold and silver from CPM.
Perjanjian berlaku untuk 1 tahun sejak The agreement is valid for 1 year
tanggal perjanjian dan diperbaharui pada from the date of agreement and was
tanggal 1 April 2020, jangka waktu amended at April 1, 2020, the term
perjanjian berubah menjadi 5 tahun sejak of the agreement has changed to 5
tanggal perjanjian pertama years since the first
ditandatangani. Sampai dengan tanggal agreement signed. As of the date of
Laporan Keuangan, perjanjian ini masih the Financial Statements, the
dalam proses penyelesaian. agreement is still in the process of
completion.
PT Simba Jaya Utama PT Simba Jaya Utama
Pada 24 Desember 2021 CPM dan PT On December 24, 2021, CPM and
Simba Jaya Utama (SJU) mengadakan PT Simba Jaya Utama (SJU) enter
kerja sama untuk pemurnian dore. contract of work in refinery of dore.
PaD1/ March 27, 2026 142 :
PT BUMI RESOURCES TBK 2025 Annual Report 491
Page 492
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN r. COMMITMENTS AND SIGNIFICANT
41.
PENTING (Lanjutan) AGREEMENTS (Continued)
CPM akan mengirimkan dore ke Pabrik CPM will send dore to SJU’s Refinery
pemurnian milik SJU, dan hasil perhitungan plant, and the calculation result of
atas pemurnian akan disampaikan dalam refining will be informed in certificate of
bentuk certificate of assay. Perjanjian ini assay. The agreement expired at
berakhir sampai dengan tanggal December 31, 2023. This agreement
31 Desember 2023. Perjanjian ini telah has been extended and valid until
diperpanjang dan berlaku sampai dengan August 15, 2026..
tanggal 15 Agustus 2026.
PT Hartadinata Abadi Tbk PT Hartadinata Abadi Tbk
Pada Tanggal 8 Agustus 2023 CPM dan On August 8, 2023 CPM and
PT Hartadinata Abadi Tbk (Hartadinata) PT Hartadinata Abadi Tbk (Hartadinata)
mengadakan kerja sama untuk jual beli logam enter working contract to sell gold from
mulia dari CPM kepada Hartadinata. Harga CPM to Hartadinata. Gold price will
logam mulia akan menggunakan harga bid agreed to use London Bullion Market
London Bullion Market dan kurs USD and USD rate will be determined based
ditentukan berdasarkan kurs tengah BI. on BI middle rate. The validity period of
Waktu perjanjian kerja sama berlaku selama the agreement is 12 (twelve) months
12 (dua belas) bulan terhitung sejak tanggal from the commencement date. This
ditandatanganinya perjanjian. Perjanjian ini agreement has been extended and will
telah diperpanjang dan akan berakhir pada 8 expire at August 8, 2027.
Agustus 2027.
t. Perjanjian Konversi Utang Menjadi t. Agreement on Conversion of Debt Into
Penyertaan Modal Capital
Zurich Asset International Ltd. Zurich Asset International Ltd.
Pada tanggal 28 Juni 2024, Perusahaan dan On June 28, 2024, the Company and
entitas anak, Zurich, menandatangani Zurich, a subsidiary, signed a debt to
perjanjian konversi utang sebesar equity agreement amounted to
USD54.713.149 menjadi penyertaan Modal USD54,713,149, as the Company's
Perusahaan. equity participant in Subsidiary.
Untuk pelaksanaan atas konversi utang For the implementation of the conversion
menjadi penyertaan modal, Zurich akan outstanding liability into capital
menerbitkan 11.356 saham baru untuk participant, Zurich will issue 11,356 new
Perusahaan, dengan nilai total dari shares for the Company, with the total
penambahan pernyataan modal senilai amount of additional capital participant of
USD54.713.149. Perjanjian ini telah disetujui USD54,713,149. The agreement was
oleh pemegang saham melalui Register of approved by the shareholders through
Shareholders pada tanggal 4 Juli 2024 Register of Shareholders
(Catatan 11). dated July 4, 2024 (Note 11).
u. Perjanjian Jasa Pengeboran Eksplorasi u. Exploration Drilling Services
Agreement
Berdasarkan perjanjian jasa pengeboran dan Based on exploration drilling service
eksplorasi pada tanggal 29 April 2021 CPM agreement, dated April 29, 2021 CPM
menunjuk PT Sumagud Sapta Sinar untuk appointed PT Sumagud Sapta Sinar to do
melakukan kegiatan pengeboran di prospek drilling activities in River Reef, Hill Reef,
River Reef, Hill Reef, Baroko, Watu Putih, Baroko, Watu Putih, and Anggasan Blok
dan Anggasan Blok IV yang berlokasi di Toli- IV prospects located in Toli Toli. The
Toli. Nilai pekerjaan atas perjanjian ini performance value of the agreement
sebesar maksimal Rp105.000.000.000 untuk amounted maximum Rp105,000,000,000
PaD1/ March 27, 2026 143 :
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Page 493
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
periode 18 bulan sejak tanggal perjanjian. for 18 months period, start from
Perjanjian ini telah diperpanjang dan akan agreement signed. This Agreement has
berakhir pada 30 April 2026. been extended and will expire at
April 30, 2026.
v. Perjanjian Pembangunan Infrastruktur v. Agreement of Supporting
Pendukung Proyek Tambang Tembaga dan Infrastructure Development for
Emas Gorontalo Gorontalo Copper and Gold Mine
Project
Pada tanggal 20 Desember 2021, GM dan On December 20, 2021, GM and ADPRO
ADPRO menandatangani Perjanjian entered into Construction Contract For
Pembangunan Infrastruktur Pendukung Mining Support Infrastructure of Copper
Proyek Tambang Tembaga dan Emas and Gold Project for the purpose to
Gorontalo dengan tujuan untuk develop supporting infrastructure of gold
pembangunan infrastruktur pendukung atas and copper processing plant in Gorontalo.
pabrik pengolahan emas dan tembaga di The EPCM contract value is
wilayah Gorontalo. Nilai dari perjanjian EPCM USD70,370,000 and completion period is
adalah sebesar USD70.370.000 dan periode 24 months from the commencement date,
penyelesaian kontrak adalah 24 bulan sejak stated in the Notice to Proceed.
tanggal mulai, yang dinyatakan dalam Surat
Perintah Kerja.
Pada tanggal 5 Desember 2024, GM dan On December 5, 2024, GM and ADPRO
ADPRO menandatangani amendemen signed an amendment to the contract to
kontrak untuk mengubah periode change the periode completion date to 51
penyelesaian kontrak menjadi 51 bulan yang months which will be finished on
akan selesai di tanggal 28 September 2026. September 28, 2026.
w. Perjanjian Desain Enjiniring Dan w. Agreement of Engineering Design and
Pembangunan Infrastruktur Tambang Di Mine Infrastructure Construction in
Prospek Sungai Mak Sungai Mak Prospect
Pada tanggal 20 September 2022, GM dan On September 20, 2022, GM and ADPRO
ADPRO menandatangani Kontrak Desain entered into Engineering Design and
Enjiniring dan Pembangunan Infrastruktur Mine Infrastructure Construction Contract
Tambang Proyek Sungai Mak dengan tujuan in Sungai Mak Prospect with the purpose
pembangunan fasilitas tambang di Area of development mine infrastructure in
kontrak karya GM di wilayah Gorontalo. Nilai GM’s contract of work area, Gorontalo.
dari perjanjian adalah sebesar The value of the contract amounted to
USD97.100.000 dengan periode USD97,100,000 with completion period is
penyelesaian kontrak adalah 24 bulan sejak 24 months from the commencement date,
tanggal mulai, yang dinyatakan dalam Surat stated in the Notice to Proceed.
Perintah Kerja.
Pada tanggal 5 Desember 2024, GM dan On December 5, 2024, GM and ADPRO
ADPRO menandatangani amendemen signed an amendment to the contract to
kontrak untuk mengubah periode change the contract completion period to
penyelesaian kontrak menjadi 45 bulan yang 45 months, with the new completion date
akan selesai di tanggal 28 September 2026. set for September 28, 2026.
x. Perjanjian Desain Enjiniring, x. Agreement of Engineering Design,
Pengadaan, Konstruksi dan Manajemen Procurement, Construction and
(EPCM) Atas Pabrik Pengolahan Emas Management of Gold Processing Plant
di GM in GM
PaD1/ March 27, 2026 144 :
PT BUMI RESOURCES TBK 2025 Annual Report 493
Page 494
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
Pada tanggal 20 Desember 2021, GM dan On December 20, 2021, GM and ADPRO
ADPRO menandatangani Kontrak Desain entered into Engineering Design,
Enjiniring, Pengadaan, Konstruksi dan Procurement, Construction and
Manajemen dengan tujuan untuk Management Contract for the purpose to
mengembangkan dan membangun Pabrik develop and establish Gold Processing
Pengolahan Emas dengan kapasitas Plant with capacity 2,000 TPD in the
produksi 2.000 TPD di wilayah Kontrak Contract of Work area, which is located in
Karya, yang berlokasi di Motomboto. Motomboto.
Nilai dari perjanjian EPCM adalah sebesar The EPCM contract value amounted to
USD60.100.000 dan periode penyelesaian USD60,100,000 and completion period is
kontrak adalah 24 bulan sejak tanggal mulai, 24 months from the commencement date,
yang dinyatakan dalam Surat Perintah Kerja. stated in the Notice to Proceed.
Pada tanggal 5 Desember 2024, GM dan On December 5, 2024, GM and ADPRO
ADPRO menandatangani amendemen signed an amendment to the contract to
kontrak untuk mengubah periode change the contract completion period to
penyelesaian kontrak menjadi 51 bulan yang 51 months, with the new completion date
akan selesai di tanggal 28 September 2026. set for September 28, 2026.
y. Perjanjian Pemasok Bahan Peledak y. Supply Explosive and Blasting
dan Jasa Peledakan Services Agreement
Pada tanggal 1 November 2023, CPM dan On November 1, 2023, CPM and PT
PT Dahana menandatangani perjanjian Dahana signed a Supply Explosives and
Pemasokan Bahan Peledak dan Jasa Blasting Services Agreement to support
Peledakan untuk menunjang pelaksanaan the implementation of CPM's business
kegiatan usaha CPM di wilayah tambang activities at Poboya mining area. The
Poboya. Waktu perjanjian kerja sama berlaku validity period of the agreement is
selama 24 bulan dan akan berakhir pada 24 months and will expire at November 1,
tanggal 1 November 2025. 2025.
z. Perjanjian Jasa Reverse Circulation z. Reverse Circulation Grade Control
Grade Control Drilling Drilling Agreement
Pada tanggal 4 Maret 2024, CPM dan PT On March 4, 2024, CPM and PT Parts
Parts Sentra Indomandiri menandatangani Sentra Indomandiri signed a Reverse
perjanjian Jasa Reverse Circulation Grade Circulation Grade Control Drilling
Control Drilling untuk melakukan kegiatan Agreement related to drilling activities to
pengeboran untuk mendefinisikan kadar bijih define reduction levels in detail at Poboya
secara lebih rinci di wilayah tambang mining area. The validity period of the
Poboya. Waktu perjanjian kerja sama berlaku agreement is 12 (twelve) months from the
selama 12 (dua belas) bulan terhitung sejak commencement date. This Agreement
tanggal ditandatanganinya perjanjian. has been extended and will expire at
Perjanjian ini telah diperpanjang dan akan November 30, 2026.
berakhir pada 30 November 2026.
aa. Perjanjian Antara Pemegang Saham di aa. Shareholder Agreement in SGQ
SGQ Singapore Holding Project Pte Ltd Singapore Holding Project Pte Ltd
Pada tanggal 22 Desember 2023, BSS dan On December 22, 2023, BSS and
International Advantures Limited (IAL) International Advantures Limited (IAL)
bersepakat untuk melakukan pengendalian agreed to joint control over Singapore
bersama atas Singapore Holding Project Pte Holding Project Pte Ltd (SGQ). BSS and
Ltd (SGQ). BSS dan IAL akan memenuhi IAL will meet SGQ's operational needs,
kebutuhan operasional SGQ, baik dalam either in the form of loans or capital
bentuk pinjaman ataupun setoran modal
PaD1/ March 27, 2026 145 :
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Page 495
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
berdasarkan proporsi kepemilikan masing- contributions based on their respective
masing. ownership proportions.
bb. Kontrak Kerja Muat dan Angkut bb. Mining Loading and Hauling Service
Layanan Contract
Pada tanggal 18 September 2023, CPM dan On September 18, 2023, CPM and PT
PT Macmahon Indonesia menandatangani Macmahon Indonesia signed a Mining
Kontrak Kerja Muat dan Angkut Layanan Loading and Hauling Services Contract
Pertambangan dengan nilai kontrak sebesar with contract value of
Rp1.600.000.000.000 atau setara dengan Rp1,600,000,000,000 or equivalent to
USD105.500.000. Kontrak ini meliputi USD105,500,000. This contract includes
pekerjaan pengeboran untuk peledakan, drilling for blasting, overburden removal,
pengambilan tanah pucuk, bijih & limbah, dan ore & waste extraction, and hauling,
pengangkutan yang akan dilakukan pada which will be carried out at the Poboya
wilayah tambang emas Poboya. Jangka gold mine site. The validity period of the
waktu penyelesaian kontrak kerja sama contract is 36 months from the date of
berlaku selama 36 bulan sejak tanggal signing the commencement date and will
ditandatanganinya kontrak kerja dan akan expire on September 18, 2026.
berakhir pada tanggal 18 September 2026.
cc. Perjanjian Fasilitas Pinjaman cc. Loan Facility Agreement
Pada tanggal 6 Juni 2024 PT Dairi Prima On June 6, 2024, PT Dairi Prima Mineral
Mineral (DPM) telah menandatangani (DPM) obtained a loan facility from
Fasilitas Pinjaman dari Carren Holdings Ltd. Carren Holdings Ltd. (Carren) amounted
(Carren) sebesar USD245.000.000 dengan to USD245,000,000 with a loan term of 10
jangka waktu pinjaman 10 tahun terhitung years, effective from the date the loan
pada saat pencairan pinjaman telah diterima disbursement is received by DPM. The
oleh DPM. Bunga atas fasilitas pinjaman loan facility bears interest at SOFR +
adalah sebesar SOFR +2,93% per tahun. 2,93% per annum.
Atas Fasilitas Pinjaman tersebut, China Non- As security for the loan facility, China
Ferrous Metal Industry’s Foreign Non-Ferrous Metal Industry’s Foreign
Engineering and Construction Co. Ltd (NFC) Engineering and Construction Co. Ltd.
sebagai pemegang saham mayoritas pada (NFC), as the majority shareholders of
DPM telah memberikan jaminan sepenuhnya DPM, has provided a full guarantee to
kepada Carren (Jaminan NFC), sebagai Carren (the NFC Guarantee), as the
pemberi pinjaman. lender.
Sampai dengan tanggal laporan keuangan As of the financial statement date, DPM
DPM belum melakukan pencairan atas has not drawn down the loan.
pinjaman ini.
Sehubungan perjanjian fasilitas pinjaman In relation with DPM’s loan facility
DPM, pada tanggal 6 Juni 2024 Perusahaan agreement, on June 6, 2024, the
dan NFC menandatangani Perjanjian Company and NFC entered into a
Penanggungan Kembali (Counter Guarantee Counter Guarantee Agreement, under
Agreement), dimana Perusahaan which the Company agreed to provide a
bersepakat untuk memberikan jaminan guarantee amounted to 49% of the NFC
sebesar 49% dari jaminan yang ditanggung Guarantee for DPM’s loan facility. This
oleh NFC atas fasilitas pinjaman DPM dalam guarantee is provided in the form of the
bentuk kepemilikan saham Perusahaan atas Company’s shareholding in DPM. The
DPM. Perusahaan wajib menanggung 49% Company is obligated to bear 49% of the
dari kewajiban yang telah dibayarkan NFC liabilities paid by NFC to Carrent in the
kepada Carren jika terjadi wanprestasi atas event of a default by DPM on the loan
fasilitas pinjaman oleh DPM. facility.
PaD1/ March 27, 2026 146 :
PT BUMI RESOURCES TBK 2025 Annual Report 495
Page 496
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
dd. Perjanjian Jual Beli Emas kepada dd. Gold Sales Agreement with PT Elang
PT Elang Mulia Abadi Sempurna Mulia Abadi Sempurna
Pada tanggal 2 April 2024 CPM dan On April 2, 2024, CPM and PT Elang
PT Elang Mulia Abadi Sempurna (EMAS) Mulia Abadi Sempurna (EMAS) entered
mengadakan kerja sama untuk jual beli into a agreement for the sale and
logam mulia dari CPM kepada EMAS. Harga purchase of precious metals from CPM to
logam mulia akan menggunakan harga EMAS. The price of the precious metals
London Bullion Market Association (LBMA) will be determined based on the London
gold price PM (sore) pada hari kerja terakhir Billion Market Association (LBMA) gold
sebelum tanggal penyerahan yang price PM (afternoon) on the last business
dinyatakan dalam Dollar Amerika Serikat day before the delivery date and stated in
(USD). Waktu perjanjian kerja sama berlaku United States Dollars (USD). The
selama 3 (tiga) tahun sejak tanggal agreement is valid for 3 (three) years from
ditandatanganinya perjanjian ini. the date of signing.
ee. Perjanjian Operasi ee. Operating Agreement
Pihak Terkait di Perjanjian/ Area Kontrak/ Jenis Jasa/ Jangka Waktu Kontrak/
Parties in the Agreement Contract Area Description of Services Contract Duration
Arutmin, Satui dan Senakin/ Jasa pengoperasian 1 November 2020 sampai dengan awal IUPK
dan/and Satui and Senakin/ tambang batubara/ atau umur tambang *) /
PT Cakrawala Langit Sejahtera Coal mining services operation Novemb er 1, 2020 up to earlier occurence of IUPK
(CLS) term or life of mine *)
Arutmin, Asam Asam Jasa pengoperasian 1 Januari 2021 sampai dengan jumlah
dan/and tambang batubara/ cadangan batubara/
PT Darma Henwa Tbk Coal mining services operation January 1, 2021 up to amount of coal reserve
(PTDH)
Asam Asam Barat/ Jasa pengoperasian 1 Mei 2012 sampai dengan selesainya PKP2B
West Asam Asam tambang batubara/ perpanjangan PKP2B atau pembaruan PKP2B/
Coal mining services operation May 1, 2012 up to completion of CCoW,
extension of CCoW or renewal of CCoW
Arutmin, Asam Asam Penghancuran pabrik dan operasi 26 Mei 2011 sampai 1 November 2030) /
dan/and layanan konveyor darat/ May 26, 2011 up to Novemb er 1, 2030)
PT Nusa Tambang Pratama Crushing plant and overland
(NTP) / PT Mitratama Perkasa conveyor services operation
(MP)
Mulia Barat/ Penghancuran pabrik dan operasi 15 Juni 2012 sampai 1 November 2030)/
West Mulia layanan konveyor darat/ June 15, 2012 up to Novemb er 1, 2030)
Crushing plant and overland
conveyor services operation
Arutmin, Pulau Laut Utara/ Operasi layanan penanganan pelabuhan/ 1 Januari 2023 sampai 31 Desember 2027/
dan/and North Pulau Laut Port handling services operation January 1, 2023 up to Decemb er 31, 2027
PT Adhiguna Putera
Arutmin, Sarongga Jasa pengoperasian 2 Januari 2013 sampai 30 Juni 2026/
dan/and tambang batubara/ January 2, 2013 up to June 30, 2026
PT Jhonlin Baratama Coal mining services operation
Arutmin, Kintap and Jumbang Jasa pengoperasian 1 Januari 2022 sampai habisnya cadangan batubara/
dan/and tambang batubara/ January 1, 2022 up to exhaustion of coal reserve
PT Pamapersada Nusantara Coal mining services operation
Arutmin, Kintap Jasa pengoperasian 1 Januari 2021 sampai dengan jumlah
dan/and tambang batubara/ cadangan batubara/
PT Darma Henwa Tbk (PTDH) Coal mining services operation January 1, 2021 up to amount of coal reserve
*) Sebagaimana diatur dalam AROAMS *) As stipulated in the AROAMS
Recommencement Akta dan perubahannya, Recommencement Deed and its
para pihak setuju bahwa Thiess telah amendment, the parties agree that
melepaskan dan CLS akan melanjutkan Thiess has discharged and CLS is to
operasi penambangan di Tambang Satui, resume the mining operations in Satui,
Mulia dan Senakin. Mulia and Senakin Mines.
PaD1/ March 27, 2026 147 :
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Page 497
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
ff. Peningkatan Modal Entitas Anak ff. Increase in Subsidiaries
1. PT Citra Prima Sejati (CPS) 1. PT Citra Prima Sejati (CPS)
Pada tahun 2024, CPS melakukan In 2024, CPS conduct share capital
peningkatan modal saham dari 1.260.438 increasing from 1,260,438 to
menjadi 1.286.110 lembar saham atau 1,286,110 shares or equivalent to
setara dengan Rp1.286.110.000.000. Rp1,286,110,000,000. The increase
Peningkatan modal saham ini telah of this share capital has been
mendapatkan persetujuan dari pemegang obtaining approval from shareholders
saham berdasarkan akta pernyataan based on the notarial deed of
Keputusan pemegang saham No.20 shareholder decision statement
tanggal 22 Januari 2024 dari Humberg No.20 dated January 22, 2024 from
Lie, SH, SE, MKn., Notaris di Jakarta dan Humberg Lie, SH, SE, MKn., Notary
telah mendapatkan pengesahan dari in Jakarta and has been approved by
Menteri Hukum dan Hak Asasi Manusia the Minister of Law and Human
Republik Indonesia dengan surat Rights of the Republic of Indonesia in
Keputusan No. AHU-0021419.AH.01.11 his Decree No. AHU-
tanggal 29 Januari 2024. 0021419.AH.01.11. dated on
January 29, 2024.
2. PT Bumi Resources Investment (BRI) 2. PT Bumi Resources Investment
(BRI)
Pada Januari 2024, BRI melakukan In January 2024, BRI increased its
peningkatan modal saham dari 4.100.738 share capital from 4,100,738 to
menjadi 4.328.851 lembar saham atau 4,328,851 shares or equivalent to
setara dengan Rp4.328.851.000.000. Rp4,328,851,000,000. The
Peningkatan modal saham ini telah shareholders has approved the share
mendapatkan persetujuan dari pemegang capital increase based on the notarial
saham berdasarkan akta pernyataan deed of shareholder decision No.19
keputusan pemegang saham No. 19 dated January 27, 2024 from
tanggal 27 Januari 2024 dari Humberg Humberg Lie, SH, SE, MKn., notary
Lie, SH, SE, MKn., notaris di Jakarta, dan in Jakarta, and has also get approval
juga telah mendapatkan pengesahan dari from the Minister of Law and Human
Menteri Hukum dan Hak Asasi Manusia Rights of the Republic of Indonesia
Republik Indonesia dengan surat in his Decree No. AHU-
Keputusan No. AHU- 006543.AH.01.02.Tahun 2024 dated
006543.AH.01.02.Tahun 2024 tanggal 29 January 29, 2024.
Januari 2024.
Pada Maret 2024, BRI kembali In March 2024, BRI increased its
meningkatkan modal sahamnya dari share capital further from 4,328,851
4.328.851 menjadi 9.654.766 lembar to 9,654,766 shares or equivalent to
saham atau setara dengan Rp9,654,766,000,000. The share
Rp9.654.766.000.000. Peningkatan capital increase has been approved
modal saham ini telah mendapatkan by shareholders based on the
persetujuan dari pemegang saham notarial deed of shareholder decision
berdasarkan akta pernyataan Keputusan No.59 dated March 28, 2024, from
pemegang saham No. 59 tanggal 28 Humberg Lie, SH, SE, MKn., notary
Maret 2024 dari Humberg Lie, SH, SE, in Jakarta, and has announced to the
MKn., notaris di Jakarta, dan telah Minister of Law and Human Rights of
disampaikan kepada Menteri Hukum dan the Republic of Indonesia.
Hak Asasi Manusia Republik Indonesia.
PaD1/ March 27, 2026 148 :
PT BUMI RESOURCES TBK 2025 Annual Report 497
Page 498
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
Pada Januari dan Maret 2024, On January and March 2024, the
Perusahaan melakukan peningkatan Company has increased its
kepemilikan pada BRI melalui ownership in BRI through share
penambahan setoran modal saham capital addition amounted to
masing-masing sebesar USD16.158.887 USD16,158,887 and
dan USD340.044.675. Perubahan USD340,044,675, respectively.
komposisi pemegang saham pada BRI Changes in the composition of
telah mendapat persetujuan dan shareholders at BRI was approved
pengesahan berdasarkan akta No. 59 and ratified based on deed No. 59
tanggal 28 Maret 2024 dari Humberg Lie, dated March 28, 2024, from Humberg
SH, SE, MKn., notaris di Jakarta. Lie, SH, SE, MKn., notary in Jakarta.
3. PT Green Resources (Green) 3. PT Green Resources (Green)
Pada bulan Maret 2024, Green On March 2024, Green increased its
melakukan peningkatan modal saham share capital from 190,000 to
dari 190.000 menjadi 5.687.250 lembar 5,687,250 shares or equivalent to
saham atau setara dengan Rp5,687,250,000,000. The increase
Rp5.687.250.000.000. Peningkatan in share capital has obtained
modal saham ini telah mendapatkan approval from shareholders based on
persetujuan dari pemegang saham the notarial deed of shareholder
berdasarkan akta pernyataan Keputusan statement No.60 dated March 28.
pemegang saham No. 60 tanggal 28 2024 from Humberg Lie, SH, SE,
Maret 2024 dari Humberg Lie, SH, SE, MKn., notary in Jakarta and has been
MKn., notaris di Jakarta, dan telah approved by the Minister of Law and
mendapatkan pengesahan dari Menteri Human Rights of the Republic of
Hukum dan Hak Asasi Manusia Republik Indonesia in his Decree
Indonesia dengan surat Keputusan No. AHU-0020995.AH.01.02.Tahun
No. AHU-0020995.AH.01.02.Tahun 2024 2024. dated on April 2, 2024.
tanggal 2 April 2024.
Pada tanggal 26 Maret 2024, BRI On March 26, 2024, BRI has
melakukan peningkatan kepemilikan increased the ownership in Green
pada Green lewat penambahan setoran through additional share capital
modal saham sebesar USD350.894.955. amounted to USD350,894,955.
Perubahan komposisi pemegang saham Changes in the composition of
pada Green telah mendapat persetujuan shareholders at Green have been
dan pengesahan berdasarkan akta No. 60 approved and ratified based on deed
tanggal 28 Maret 2024 dari Humberg Lie, No. 60 dated March 28, 2024, from
SH, SE, MKn., notaris di Jakarta. Humberg Lie, SH, SE, MKn., notary
in Jakarta.
PaD1/ March 27, 2026 149 :
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Page 499
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
gg. Sengketa dengan Thiess gg. Thiess Dispute
Pada tanggal 21 Januari 2016, Arutmin, On January 21, 2016, Arutmin, a
entitas anak, IndoCoal Kalsel, Thiess dan subsidiary, IndoCoal Kalsel, Thiess and
CLS (para pihak) menandatangani Umbrella CLS (the parties) entered into an
Deed untuk pengaturan pembayaran Umbrella Deed for Arutmins liability
kewajiban Arutmin, dan mengakui bahwa repayment arrangements and
kewajiban AROAMS Arutmin berdasarkan acknowledgement that Arutmin’s
DOST belum dipenuhi dan diselesaikan. Hal AROAMS’ obligation under DOST has not
ini untuk menyelesaikan sengketa Arutmin been fulfilled and released. This is to
dengan Thiess tentang berbagai masalah settle Arutmin’s dispute with Thiess on
terkait dengan penerapan AROAMS yang various issues related to the
mengakibatkan penangguhan operasi implementation of the AROAMS which
penambangan Thiess di kawasan Senakin, resulted to suspension of Thiess’
Satui, dan Mulia. operation in Senakin, Satui and Mulia
mining areas.
Selanjutnya, para pihak menandatangani Furthermore, the parties entered into the
Dokumen Restrukturisasi, antara lain, Restructured Documents, among others,
sebagai berikut: as follows:
a. AROAMS Recommencement Deed a. AROAMS Recommencement Deed
Berdasarkan perjanjian ini, CLS akan Under this agreement, CLS will
melakukan kegiatan penambangan di undertake the mining activities in
daerah Satui, Senakin, dan Mulia Satui, Senakin, and Mulia areas while
sementara Thiess akan melakukan Thiess will undertake the mining
kegiatan penambangannya di area activity in Senakin area. The
Senakin. Kepemilikan peralatan ownership of mining equipment and
pertambangan dan persediaan akan tetap inventory will remain with Thiess until
menjadi milik Thiess sampai total the total amount of payment
kewajiban pembayaran sebesar arrangement liability amounted to
USD272.720.000 ditambah bunga telah USD272,720,000 plus interest has
dilunasi secara penuh. been fully paid.
b. Payment Arrangement Deed b. Payment Arrangement Deed
Ketentuan dalam perjanjian ini antara lain The terms of the agreement includes
adalah sebagai berikut: the following, among others:
i. Perjanjian ini berlaku efektif sejak i. This deed is effective June 10,
tanggal 10 Juni 2017; 2017;
ii. Total kewajiban pembayaran kepada ii. Total amount of payment
Thiess pada tanggal 10 Juni 2015 arrangement liability to Thiess
adalah sebesar USD272.720.000, yang amounted to USD272,720,000 as
terdiri dari peralatan USD98.640.000 of June 10, 2015, consisting of
dan komponen lainnya USD98,640,000 equipment
USD174.080.000; component and USD174,080,000
other component;
iii. Setelah menerima pembayaran dari iii. Upon receipt of collection from the
para pelanggannya, Arutmin akan customers, Arutmin will pay Thiess
membayar Thiess USD7 per ton USD7 per ton of coal sales from
penjualan batubara yang berasal dari Satui and Senakin and USD20 per
Satui dan Senakin serta sebesar ton of coal sales from coal
USD20 per ton penjualan batubara dari stockpiled in Senakin and to be
batubara yang disimpan di Senakin proportionally adjusted against
yang jumlahnya disesuaikan secara equipment component and other
PaD1/ March 27, 2026 150 :
PT BUMI RESOURCES TBK 2025 Annual Report 499
Page 500
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
proporsional dengan komponen i. components in the ratio of payment
peralatan dan komponen lainnya arrangement liability;
dengan rasio pembayaran kewajiban
pembayaran
iv. Bunga akan terutang sebanyak jumlah iv. The interest will be payable based
kewajiban pembayaran, yang secara on the outstanding amount of
kuartalan akan dibebani bunga sebesar payment arrangement liability,
6% untuk komponen peralatan dan 9% which is to be compounded
untuk komponen lainnya; quarterly at 6% on equipment
component and 9% on other
component;
v. Kasus-kasus pengadilan yang sedang v. The ongoing court cases will be
berlangsung akan dihentikan, Arutmin discounted, both the Arutmin and
dan Thiess akan mengajukan Thiess will apply to Queensland
permohonan ke Pengadilan Court for withdrawal of court cases;
Queensland untuk penarikan kasus-
kasus pengadilan;
Sebagaimana diatur dalam AROAMS Asii. set out in the AROAMS
Recommencement Akta dan perubahannya, Recommencement Deed and its
para pihak setuju bahwa Thiess telah amendments, the parties agree that
melepaskan dan CLS akan melanjutkan Thiess has relinquished its rights and that
operasi penambangan di Tambang Satui, CLS will continue mining operations at the
Mulia, dan Senakin. Perjanjian ini telah Satui, Mulia, and Senakin Mines. This
selesai pada tahun 2024. agreement was completed in 2024.
iii.
hh. Perjanjian dengan Ganghe International hh. Ganghe International Trading
Trading (Hongkong) Co.Ltd (Hongkong) Co. Ltd.
Pada tanggal 8 Oktober 2020, Arutmin, On October 8, 2020, the Company and
entitas anak dan Ganghe International Ganghe International Trading
Trading (Hongkong) Co.Ltd (“Ganghe”) (Hongkong) Co. Ltd. (“Ganghe”) entered
menandatangani perjanjian jual beli batubara into a Sale and Purchase Agreement of
(No.2020/AI/CN-37) (“CSA”), di mana Coal (No.2020/AI/CN-37) ("CSA"), under
Arutmin berjanji untuk menjual dan which Arutmin undertakes to sell and
menyerahkan produk batubara yang deliver agreed coal products of a quantity
disepakati sebanyak 10.000.000 metrik ton. of 10,000,000 metric tonnes. As a
Sebagai syarat pelaksanaan CSA oleh pihak condition to the party's performance of the
tersebut, Ganghe setuju untuk memberikan CSA, Ganghe agreed to provide
uang muka sebesar USD20.000.000 kepada USD20,000,000 advance payment to
Arutmin sesuai dengan syarat dan ketentuan Arutmin under the terms and conditions
yang ditetapkan dalam Perjanjian ini. set out in this Agreement.
Pada tanggal 10 Januari 2025, Arutmin dan On January 10, 2025, Arutmin and
Ganghe menandatangani perubahan atas Ganghe signed an amendment to the coal
perjanjian jual beli batubara untuk sale and purchase agreement, extending
memperpanjang jangka waktu perjanjian the term of the agreement until January
hingga 31 Januari 2026, serta Arutmin 31, 2026, and Arutmin undertakes to sell
berkomitmen untuk menjual dan and deliver agreed coal products of a
menyerahkan produk batubara yang quantity up to 924,000 metric tonnes.
disepakati dengan jumlah hingga 924.000
metrik ton.
PaD1/ March 27, 2026 151 :
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
ii. Penunjukan PT MacMahon sebagai ii. Appointment of PT MacMahon as
Kontraktor Jasa Penambangan Bawah Underground Mining Contractor
Tanah
Pada tanggal 7 Februari 2025, CPM telah iv.
On February 7, 2025, CPM has
menunjuk PT MacMahon Indonesia (MMI) appointed PT MacMahon Indonesia
sebagai kontraktor jasa penambangan bawah (MMI) as the underground mining
tanah untuk tambang emas di wilayah contractor for the Poboya gold mine site
Poboya di Palu, Sulawesi. in Palu, Sulawesi.
Berdasarkan perjanjian ini, MMI akan Under this agreement, MMI will be
bertanggung jawab atas pengembangan responsible for the development of the
tambang bawah tanah dan kegiatan underground mine and mineral ore
penambangan bijih mineral, termasuk extraction activities, including drilling, ore
pengeboran, pengangkutan & pemuatan bijih, transportation & loading, mining
pemeliharaan peralatan tambang, serta equipment.
penyediaan jasa pertambangan lainnya.
Jangka waktu perjanjian ini berlaku selama The term of this agreement is valid for
(5) lima tahun dan akan berakhir pada tanggal (5) five years and will expire on
7 Februari 2030. 7 February 2030.
jj. Perjanjian Pemurnian Dore – PT Emas jj. Dore Refining Agreement – PT Emas
Murni Abadi Murni Abadi
Pada tanggal 8 Agustus 2023 CPM dan On August 8, 2023, CPM and PT Emas
PT Emas Murni Abadi (EMA) mengadakan Murni Abadi (EMA) obtained into an
kerja sama untuk pemurnian dore. CPM akan agreement for dore refining. CPM will
mengirimkan dore ke pabrik pemurnian milik send dore to EMA’s refining plant, and the
EMA, dan hasil perhitungan atas pemurnian results of the refining will be provided in
akan disampaikan dalam bentuk certificate of the form of a certificate of assay. In this
assay. Dalam perjanjian ini, CPM dan EMA agreement, CPM and EMA have agreed
menyepakati biaya pemurnian dore per on the refining cost per kilogram of dore,
kilogram, splitting limits dan metal return splitting limits and the metal return based
berdasarkan persentase kandungan logam on the percentage of gold and silver
emas dan perak. content.
Pada tanggal 1 September 2024, para pihak On September 1, 2024, both parties
bersepakat untuk mengamandemen perihal agreed to amend the metal return terms in
metal return pada perjanjian ini. this agreement.
Jangka waktu perjanjian ini berlaku selama 36 The duration of this agreement is 36
bulan dan akan berakhir pada tanggal 8 months and will expire on August 8, 2026.
Agustus 2026.
kk. Kesepakatan Bersama (Term Sheet) kk. Mutual Agreement (Term Sheet) with
dengan PT Supreme Global Investment PT Supreme Global Investment (“SGI”)
(“SGI”)
Pada tanggal 25 September 2025, On September 25, 2025, the Company
Perusahaan menandatangani Kesepakatan entered into a Mutual Agreement (Term
Bersama (Term Sheet) dengan PT Supreme Sheet) with PT Supreme Global
Global Investment (“SGI”) untuk mengakuisisi Investment (“SGI”) for the acquisition of
45% saham di PT Laman Mining (“LM”), 45% of shares in PT Laman Mining (“LM”),
perusahaan yang bergerak di bidang a bauxite mining company in Indonesia.
pertambangan bauksit di Indonesia.
PaD1/ March 27, 2026 152 :
PT BUMI RESOURCES TBK 2025 Annual Report 501
Page 502
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
41. KOMITMEN DAN PERJANJIAN-PERJANJIAN 41. COMMITMENTS AND SIGNIFICANT
PENTING (Lanjutan) AGREEMENTS (Continued)
Nilai pembelian saham ditetapkan sebesar The total purchase price is
USD59.100.000, yang akan dibayarkan USD59,100,000, to be paid for in two
dalam dua tahap: installments
1. USD20.000.000 paling lambat 1. USD20,000,000 not later than
30 Desember 2025 sebagai uang muka, December 30, 2025, as an advance
2. USD39.100.000 setelah terpenuhinya payment, and
persyaratan penyelesaian (conditions 2. USD39,100,000 upon fulfillment of
precedent) paling lambat 30 Oktober the condition’s precedent, no later
2026. than October 30, 2026.
Apabila SGI gagal memenuhi persyaratan If SGI fails to meet the conditions
penyelesaian tersebut, Perusahaan berhak precedent, the Company may request a
untuk meminta pengembalian uang muka refund of the advance payment with a 9%
beserta penalti 9% per tahun, atau pengalihan annual penalty or require the transfer of
saham LM sebagai bentuk penyelesaian. LM shares as settlement.
Sampai dengan tanggal 31 Desember 2025, As of December 31, 2025, the transaction
transaksi masih dalam tahap pra- is in the pre-completion stage, and the
penyelesaian, dan uang muka sudah advance payment has been made in
dibayarkan sesuai tata cara pembayaran dan accordance with the payment procedures
jadwal dalam kesepakatan bersama. and schedule set forth in the mutual
agreement.
ll. Fasilitas Kredit PT Bank Negara Indonesia ll. Credit Facility PT Bank Negara
(Persero) Tbk Indonesia (Persero) Tbk
Pada tanggal 30 Desember 2025, Arutmin On December 30, 2025, Arutmin received
menerima Surat Persetujuan Pemberian a Credit Facility Approval Letter (“SPPK”)
Kredit (“SPPK”) dari PT Bank Negara from PT Bank Negara Indonesia
Indonesia (Persero) Tbk yang terdiri dari (Persero) Tbk consisting of Tranches A
Tranche A dan Tranche B dengan jumlah and B with a maximum total limit
maksimum keseluruhan sebesar amounting to Rp1,020,000,000,000 or
Rp1.020.000.000.000 atau setara dengan equivalent USD60,779,407. This credit
USD60.779.407. Fasilitas kredit ini ditujukan facility is intended for Additional Working
untuk Tambahan Modal Kerja atas Jaminan Capital for Coal Mine Reclamation
Reklamasi Tambang Batubara dengan jumlah Guarantees with a maximum limit
maksimum sebesar Rp765.000.000.000 amounting to Rp765,000,000,000
(Tranche A) atau setara dengan (Tranche A) or equivalent
USD45.584.554 dan untuk Tujuan Umum USD45,584,554 and General Purposes
terkait Usaha Pertambangan Batubara for the Coal Mining Business with a
dengan jumlah maksimum sebesar maximum limit amounting to
Rp255.000.000.000 (Tranche B) atau setara Rp255,000,000,000 (Tranche B) or
dengan USD15.194.852. Fasilitas kredit ini equivalent USD15,194,852. This credit
memiliki jangka waktu 60 bulan denga tingkat facility has a term of 60 months with an
suku bunga efektif sebesar 8% per tahun. effective interest rate of 8% per annum.
Berdasarkan SPPK tersebut, terdapat Under the SPPK, there are financial
persyaratan rasio keuangan (financial covenants required by creditors, such as:
covenants) yang harus dipenuhi oleh debitur,
antara lain:
1. Current Ratio minimum sebesar 1x; 1. Current Ratio minimum 1x;
2. Debt to Equity Ratio maksimum sebesar 2. Debt Equity Ratio maximum 2,2x; and
2,2x; dan
3. Debt Service Coverage Ratio minimum 3. Debt Service Coverage minimum
sebesar 100%. 100%.
PaD1/ March 27, 2026 153 :
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
42. KONTINJENSI 42. CONTINGENCIES
Grup mempunyai liabilitas kontinjensi berupa The Group is contingently liable for various
berbagai tuntutan dari pihak ketiga yang timbul claims from third parties arising from the
dari transaksi bisnis yang normal, termasuk ordinary conduct of business, including tax
pemeriksaan perpajakan, yang hasilnya masih assessments, the results of which are either
tertunda atau masih dalam proses di pending or being processed by the courts or
pengadilan atau otoritas pajak, yang hasil tax authorities, and while those outcomes
akhirnya dapat berjumlah substansial, tetapi may be substantial, they are not presently
belum dapat ditentukan pada saat ini. determinable.
Selain itu, Grup memiliki tuntutan kepada pihak In addition, the Group has various claims to
ketiga yang, pada saat ini, hasilnya belum third parties, the outcomes of which are not
dapat ditentukan dan menunggu putusan presently determinable pending decision by
pengadilan. Berikut adalah kontinjensi pada the courts. The following are the
tanggal pelaporan: contingencies as of the reporting date:
a. Penambangan Tanpa Izin (PETI) di Area a. Illegal Mining (PETI) in GM and CPM
Penambangan GM dan CPM. mining area.
Beberapa kelompok masyarakat telah There were groups of community who
melakukan kegiatan penambangan secara carried out illegal mining activities, in
tradisional tanpa izin (PETI) di wilayah conventional manner, in CoW areas of
Kontrak Karya GM dan CPM. Wilayah GM and CPM. The areas that were
Kontrak Karya GM yang terdampak adalah adversely affected were the Blok I
di Blok I Tombulilato sedangkan wilayah Tombulilato in the CoW area of GM, and
Kontrak Karya CPM adalah di Blok I the Block I Poboya and Block IV Toli-Toli
Poboya dan Blok IV Toli-Toli. in the CoW area of CPM.
Kegiatan PETI mengakibatkan gangguan The illegal mining activities have caused
pada kegiatan penambangan di GM dan disturbance to the mining activities of GM
CPM dan menimbulkan kerusakan and CPM and, will have given rise to
lingkungan karena adanya penggunaan environmental damages caused by the
bahan beracun (merkuri dan sianida) dalam use of toxic substances (mercury and
pengolahan bijih yang dapat cyanide) during the processing of the
mengakibatkan kerugian finansial yang extracted ores which can results in
berupa pengeluaran-pengeluaran biaya financial loss in the form of expenses to
untuk memperbaiki kerusakan yang repair damage caused by PETI, costs to
diakibatkan oleh PETI, biaya-biaya untuk deal with legal issues, and loss of requests
menangani masalah hukum, dan to obtain results in areas controlled by
kehilangan peluang untuk memperoleh PETI.
hasil di wilayah yang dikuasai oleh PETI.
Untuk mendapatkan informasi yang In order to obtain comprehensive
lengkap mengenai kegiatan PETI di wilayah information related to the impact of illegal
Kontrak Karya GM dan CPM, GM dan CPM mining activities in GM and CPM’s CoW
telah melakukan baseline study di wilayah areas, GM and CPM conducted a baseline
Kontrak Karya tersebut yang meliputi juga study of the CoW areas that also
kajian terhadap dampak kegiatan PETI. encompasses a study on the impacts of
Selain itu, saat ini GM dan CPM tengah illegal mining activities. In addition, GM
melakukan kajian atas dampak sosial, and CPM are presently carrying out a
kesehatan dan lingkungan sebagai akibat study on the social, health and
dari kegiatan PETI tersebut. Upaya environmental impacts caused by such
persuasif maupun tindakan hukum telah illegal mining activities. Persuasive
dilakukan oleh kepolisian dan pejabat yang measures as well as legal actions have
berwenang untuk menghentikan kegiatan been taken by the police and the
PETI itu. competent authorities to put a halt to the
illegal mining activities.
PaD1/ March 27, 2026 154 :
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Page 504
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
42. KONTINJENSI (Lanjutan) 42. CONTINGENCIES (Continued)
b. Undang-undang Mineral dan Batubara b. Law on Mineral and Coal Mining
Pada tanggal 10 Juni 2020, telah On 10 June 2020, Law No. 3 of 2020
diundangkan Undang-Undang No. 3 Tahun on Amendment to Law No. 4 of 2009
2020 tentang Perubahan atas Undang- on Mineral and Coal Mining
Undang No. 4 Tahun 2009 tentang (“Law No. 3/2020”) was promulgated.
Pertambangan Mineral dan Batubara (“UU Law No. 3/2020 governs obtaining
No. 3/2020”). UU No. 3/2020 mengatur Special Mining Business License for the
perolehan Izin Usaha Pertambangan Continuation of Contract/Agreement
Khusus sebagai Kelanjutan Operasi Operation for the holder of CcoW.
Kontrak/Perjanjian bagi pemegang PKP2B.
Pada tanggal 30 Juni 2023, Undang-undang On June 30, 2023, UU No.6/2023
No.6 Tahun 2023 tentang penetapan regarding the establishment of
Peraturan Pemerintah menggantikan government regulation was amended
Undang-Undang Nomor 2 Tahun 2022 with UU No.2/2022 of Job Creation Law.
tentang Cipta Kerja.
c. Penambangan Tanpa Izin (PETI) di Area c. Illegal Mining (PETI) in Arutmin mining
Penambangan Arutmin dan penerbitan area and the issuance of other mining
izin pertambangan lainnya yang tumpang licences that overlap with that of
tindih dengan izin Arutmin Arutmin
PETI dan aktivitas izin pertambangan PETI and activities of other mining licenses
lainnya yang tumpang tindih dengan izin that overlap with Arutmin license
Arutmin (Izin Usaha Pertambangan (Overlapping Mining Licenses) are
Tumpang Tindih) saat ini terjadi di wilayah currently occurring in the Arutmin's mining
pertambangan Arutmin. PETI dan Izin area. PETI and Overlapping Mining
Usaha Pertambangan Tumpang Tindih Licenses have increased the production
menyebabkan meningkatnya biaya produksi costs of mining coal in the area in three
penambangan batubara di wilayah tersebut ways.
dalam tiga hal.
Pertama, penambang PETI dan penambang Firstly, PETI and Overlapping Mining
Izin Usaha Pertambangan Tumpang Tindih Licenses miners disturb areas without
mengganggu area Arutmin tanpa regard to the measures necessary to
memperhatikan tindakan yang diperlukan properly reclaim and rehabilitate the area
untuk mereklamasi dan merehabilitasi area after mining is completed.
tersebut dengan semestinya setelah
aktivitas penambangan selesai.
Kedua, penambang PETI dan penambang Secondly, PETI and Overlapping Mining
Izin Usaha Pertambangan Tumpang Tindih Licenses miners extract the coal that is
mengambil batubara yang paling mudah most accessible to the land surface with the
diakses dari permukaan tanah dengan rasio lowest stripping ratio, leaving the area that
pengupasan yang paling rendah, sehingga can be extracted at a higher cost.
menyisakan area yang dapat diekstrak oleh
Arutmin dengan biaya yang lebih tinggi.
Ketiga, PETI dan penambang Izin Usaha Thirdly, PETI and Overlapping Mining
Pertambangan Tumpang Tindih Licenses miners require Arutmin to alter its
mengharuskan Arutmin untuk mengubah mine plans for the area affected and incur
rencana penambangan di area yang additional incidental costs related to
terdampak dan menimbulkan biaya damage caused by illegal miners and
tambahan yang terkait dengan kerusakan Overlapping Mining Licenses miners, such
yang disebabkan oleh PETI dan penambang as road maintenance and rehabilitation
Izin Usaha Pertambangan Tumpang Tindih, costs.
PaD1/ March 27, 2026 155 :
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PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
42. KONTINJENSI (Lanjutan) 42. CONTINGENCIES (Continued)
seperti biaya perawatan jalan dan
rehabilitasi.
Pada tahun 2004, Arutmin membuat In 2004, Arutmin commissioned Center of
perikatan dengan Pusat Penelitian dan Research and Development of Mineral and
Pengembangan Teknologi Mineral dan Coal Technology (PPPTMB) in Indonesia,
Batubara (PPPTMB) di Indonesia, sebuah an independent research institute involved
lembaga penelitian independen dalam in the coal mining industry, to verify its
industri pertambangan batubara, untuk calculation of the incremental cost of
memverifikasi perhitungan biaya tambahan mining in illegally mined areas. PPPTMB
sebagai akibat dari aktivitas PETI dan has provided the result of their study to
penambang Izin Usaha Pertambangan Arutmin.
Tumpang Tindih di daerah-daerah
terdampak. PPPTMB telah menyampaikan
hasil penelitian mereka kepada Arutmin.
Arutmin telah menyampaikan copy laporan ini Arutmin has submitted a copy of this report
kepada Pemerintah Indonesia sebagai bukti to the GOI as evidence of the increase in
tentang adanya kenaikan biaya yang cost due to illegal mining. Because
diakibatkan oleh aktivitas penambangan Arutmin has the right to mine the entire
ilegal. Karena Arutmin memiliki hak untuk area covered by its Coal Contract of Work
menambang di seluruh area yang dicakup (CCoW), it believes that the incremental
oleh Perjanjian Karya Pengusahaan costs arising from mining areas illegally
Pertambangan Batubara (PKP2B) nya, mined should be borne by the GOI.
Arutmin yakin bahwa biaya tambahan yang
timbul di wilayah pertambangan yang
ditambang secara ilegal harus ditanggung
oleh Pemerintah Indonesia.
Pada tanggal 30 September 2004, Arutmin On September 30, 2004, Arutmin
meminta Pemerintah Indonesia untuk requested the GOI to compensate Arutmin
mengkompensasi biaya tambahan tersebut for the incremental cost from Arutmin
dan dikompensasikan dengan pembayaran payments due to GOI. This request was
yang terutang kepada Pemerintah Indonesia. rejected by Directorate General of Geology
Permintaan ini ditolak oleh Direktorat Jenderal and Mineral Resources, Ministry of Energy
Geologi dan Sumber Daya Mineral, and Mineral Resources in its letter dated
Kementerian Energi dan Sumber Daya July 23, 2004.
Mineral dalam suratnya tertanggal 23 Juli
2004.
Sejak itu, Arutmin telah melakukan sejumlah Since then, Arutmin has held numerous
pertemuan dengan perwakilan dari meetings with representatives of the
Kementerian Energi dan Sumber Daya Ministry of Energy and Mineral Resources
Mineral dan instansi Pemerintah lainnya untuk and other Government agencies to
menyelesaikan masalah PETI ini. Pada resolve the PETI issue. On January 8,
tanggal 8 Januari 2016, Arutmin mengirimkan 2016, Arutmin sent a letter to the
surat kepada Menteri Koordinator Politik, coordinating minister for Politics, Legal,
Hukum dan Keamanan yang and Security Affairs notifying them of the
menginformasikan masalah PETI yang latest PETI issues. As of the completion
terbaru. Sampai dengan tanggal date of the financial statements, reporting
penyelesainnya laporan keuangan, surat to the Police, Ministry of Energy and
kepada Menteri Koordinator Politik, Menteri Mineral Resources and Ministry of
Energi dan Sumber Daya Mineral dan Menteri Forestry (for the activity in forest area) for
Kehutanan untuk aktivitas ilegal masih illegal mining activity is still being
berlanjut. continued.
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Page 506
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
42. KONTINJENSI (Lanjutan) 42. CONTINGENCIES (Continued)
Berkenaan dengan keberadaan Izin Usaha Regarding the existence of Overlapping
Pertambangan Tumpang Tindih, Arutmin Mining Licenses, Arutmin has always
secara aktif selalu memberikan klarifikasi been active in providing clarification to the
kepada pihak terkait tentang batas area relevant parties concerning the
pertambangan Arutmin dan melakukan boundaries of Arutmin’s mining area and
berbagai tindakan hukum yang diperlukan taking necessary legal action to protect its
untuk melindungi wilayah penambangannya. mining area. As of the completion date of
Sampai dengan tanggal penyelesaian laporan the financial statements, legal action
keuangan, upaya hukum terhadap beberapa against several Overlapping Mining
Izin Usaha Pertambangan Tumpang Tindih Licenses is still ongoing.
masih berlangsung.
d. Klaim Kepemilikan Tanah d. Land Ownership Claim
Gugatan intervensi diajukan Arutmin pada Arutmin filed intervention lawsuit on 19
tanggal 19 Februari 2024 di Pengadilan February 2024 in Pelaihari District Court
Negeri Pelaihari terhadap masing-masing against each of the abovementioned 4
dari 4 (empat) gugatan Michelin tersebut di (four) lawsuits by Michelin with petition to
atas dengan permohonan kepada the Court to issue order that the
Pengadilan untuk menyatakan transaksi transaction between Michelin and the
antara Michelin dengan Para Tergugat batal Defendants is null and void.
demi hukum.
Putusan atas seluruh perkara tersebut telah Decisions for all of the cases were
ditetapkan pada tanggal 19 Juli 2024 oleh issued on July 19, 2024 by the Pelaihari
Pengadilan Negeri Pelaihari dengan putusan District Court in which the panel of
yang menyatakan bahwa gugatan Michelin judges decided that Michelin’s lawsuits
tidak dapat diterima (Niet Ontvankelijke were inadmissible/ not accepted (Niet
Verklaard) dan oleh karena itu gugatan Ontvankelijke Verklaard) and therefore
intervensi Arutmin juga tidak dapat diterima Arutmin’s intervention lawsuits were also
dan tidak diperiksa oleh majelis hakim. not inadmissible and not examined by
the judges.
Pada tanggal 12 Agustus 2024, Arutmin On August 12, 2024, Arutmin filed
mengajukan permohonan banding ke appeal to the High Court of Banjarmasin
Pengadilan Tinggi Banjarmasin untuk to ask the Court to examine and approve
meminta Pengadilan memeriksa dan Arutmin’s claims in the intervention
menyetujui gugatan Arutmin dalam gugatan lawsuits.
intervensi.
Putusan perkara nomor 1/Pdt.G/2024/PN Pli Decisions for case number
telah dikeluarkan pada tanggal 25 September 1/Pdt.G/2024/PN Pli was issued on 25
2024, perkara nomor 3/Pdt.G/2024/PN Pli September 2024, cases number
dan 4/Pdt.G/2024/PN Pli telah dikeluarkan 3/Pdt.G/2024/PN Pli and
pada tanggal 24 September 2024, dan 4/Pdt.G/2024/PN Pli were issued on 24
perkara nomor 5/Pdt.G/2024/PN Pli telah September 2024 and case number
dikeluarkan pada tanggal 26 September 2024 5/Pdt.G/2024/PN Pli was issued on 26
oleh Pengadilan Tinggi Banjarmasin yang September 2024 by the High Court of
menguatkan Putusan Pengadilan Negeri Banjarmasin which uphold the Decisions
Pelaihari. by Pelaihari District Court.
Pada tanggal 9 Oktober 2024, Arutmin On October 9, 2024, Arutmin filed
mengajukan kasasi ke Mahkamah Agung cassation to the Supreme Court against
atas Putusan Pengadilan Tinggi the Decisions of High Court of
Banjarmasin. Mahkamah Agung telah Banjarmasin. The Supreme Court has
menerbitkan putusannya atas perkara- published its decisions on these cases
perkara tersebut masing-masing tertanggal dated April 21, 2025, April 24, 2025,
PaD1/ March 27, 2026 157 :
506 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 507
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
42. KONTINJENSI (Lanjutan) 42. CONTINGENCIES (Continued)
21 April 2025, 24 April 2025, 5 Mei 2025, dan May 5, 2025 and May 28, 2025, which
28 Mei 2025, yang menguatkan putusan uphold the decisions of the High Court of
Pengadilan Tinggi Banjarmasin. Sampai Banjarmasin. As of the completion date
dengan tanggal penyelesaian laporan of the financial statements, the Company
keuangan, Perusahaan masih menunggu is still awaiting official copies of the
salinan resmi putusan Mahkamah Agung Supreme Court’s decisions.
tersebut.
43. INFORMASI TAMBAHAN ARUS KAS 43. SUPPLEMENTAL CASH FLOW
INFORMATION
a. Transaksi Non Kas a. Non-cash Transaction
Tabel di bawah ini menunjukkan transaksi The table below shows the Group’s non-
nonkas Grup selama tahun berjalan, cash transactions during the year, as
sebagai berikut: follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Penyelesaian Piutang Lain-lain Settlement of Other Receivab les
melalui Dividen 103,185,912 -- through Dividents
Saling hapus Piutang Pihak Berelasi Offsetting of Due from Related
Terhadap Utang Pihak Berelasi 43,141,801 -- Party against Due to Related Parties
Penambahan Aset Tetap dari Additional Fixed Assets
Utang Lain-lain 11,435,622 (2,865,145) from Other Payab les
Penurunan Aset Tidak Lancar Lainnya Decrease in Other Non Current
melalui Penurunan Nilai 6,508,179 8,019,855 Assets through Impairment
Penambahan Properti Pertambangan Addition Minning Properties
dari Akuisisi Entitas Anak 4,361,770 -- from Acquisition of Sub sidiary
Kapitalisasi beban penyusutan ke Capitalization of depreciation expense to
Aset Eksplorasi dan Evaluasi 9,046 -- Exploration and Evaluation Assets
Kapitalisasi Beban Penyusutan ke Capitalization of Depreciation Expense
Properti Pertambangan (859,523) (144,718) to Mining Properties
Reklasifikasi Piutang Pihak Berelasi Recalssification Due from Related Party
ke Piutang Lain-lain (18,724,217) (82,106,933) to Other Receivab les
Saling hapus Dividen Terhadap Offsetting of Dividends Against
Utang Pihak Berelasi (105,213,000) (65,025,000) Due to Related Party
Penambahan Investasi pada Entitas Addition Investment
Asosiasi -- (54,781,763) in Associate
Penurunan Uang Muka Decrease of Plant Advance
Pabrik yang Telah Direalisasikan that Has Been Realized to
menjadi Aset dalam Penyelesaian -- 563,330 Construction-in-Progress
Kapitalisasi Biaya Tenaga Kerja Langsung Capitalize interest Loan
ke Aset dalam Penyelesaian -- (1,807,110) to Construction-in-Progress
Penyelesaian Obligasi Wajib Konversi Settlement of Mandatory Convertib le
melalui Penerbitan Saham -- (126,151) Bonds through Issuance of Capital Stock
Kapitalisasi Beban Sewa, Perjalanan Bisnis Capitalization of Rent, Business Trip
ke Aset Dalam Penyelesaian -- (1,989,408) Construction-in-Progress
b. Rekonsiliasi Liabilitas yang Timbul dari b. Reconciliation of Liabilities Arising
Aktivitas Pendanaan from Financing Activities
Informasi di bawah ini menunjukkan Information below shows the
rekonsiliasi liabilitas yang timbul dari reconciliation of liabilities arising from
aktivitas pendanaan: financing activities:
PaD1/ March 27, 2026 158 :
PT BUMI RESOURCES TBK 2025 Annual Report 507
Page 508
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
43. INFORMASI TAMBAHAN ARUS KAS 43. SUPPLEMENTAL CASH FLOW
(Lanjutan) INFORMATION (Continued)
31 Desember/ Cash Flow 31 Desember/
December 31, Pembayaran/ Penerimaan/ Perubahan Nonkas/ December 31
2024 Payment Receipt Non-cash Changes 2025
Utang Due To
Pihak Berelasi 162,471,671 -- 4,234,553 (148,354,801) 18,351,423 Related Parties
Pinjaman Short-term
Jangka Pendek 137,200,115 (271,723,146) 137,821,626 (3,298,595) -- Loans
Pinjaman Long-term
Jangka Panjang 42,973,635 (45,246,135) 205,000,000 -- 202,727,500 Loans
Liabilitas Lease
sewa 132,230,484 (23,794,146) -- 14,753,911 123,190,249 Liab ilities
Utang Obligasi -- -- 108,966,416 -- 108,966,416 Bonds Payab le
Jumlah 474,875,905 (340,763,427) 456,022,595 (136,899,485) 453,235,588 Total
Arus Kas/
31 Desember/ Cash Flow 31 Desember/
December 31, Pembayaran/ Penerimaan/ Perubahan Nonkas/ December 31,
2023 Payment Receipt Non-cash Changes 2024
Utang Due to
Pihak Berelasi 196,006,265 -- 35,971,892 (69,506,486) 162,471,671 Related Parties
Pinjaman Short-term
Jangka Pendek 87,151,658 (12,425,327) 63,938,671 (1,464,887) 137,200,115 Loans
Pinjaman Long-term
Jangka Panjang 66,230,483 (27,038,256) 4,090,554 (309,146) 42,973,635 Loans
Utang Sewa Lease
Pembiayaan 153,198,706 (20,968,222) -- -- 132,230,484 Liab ilities
Jumlah 502,587,112 (60,431,805) 104,001,117 (71,280,519) 474,875,905 Total
44. INFORMASI KEUANGAN TAMBAHAN 44. SUPPLEMENTARY FINANCIAL
INFORMATION
Penerapan PSAK 111 tentang Pengaturan The Application of PSAK 111 regarding
Bersama Joint Arrangements
Dewan Standar Akuntansi Keuangan Indonesia The Indonesian Financial Accounting
menerbitkan PSAK 111, tentang Pengaturan Standards Board Issued PSAK 111, regarding
Bersama yang berlaku untuk tahun buku yang Joint Arrangements which was effective for
dimulai pada atau setelah 1 Januari 2015. Grup financial years beginning and or after January
telah mengadopsi standar ini sesuai dengan 1, 2015. The Group have adopted this
yang ditentukan oleh PSAK tersebut. standard in accordance with the provisions of
this PSAK.
Penerapan PSAK 111 menyebabkan The implementation of PSAK 111 affected
beberapa entitas tertentu yang sebelumnya certain subsidiaries which were previously
dikonsolidasi tidak lagi dikonsolidasi. Informasi consolidated became consolidated. The
tambahan yang disajikan di bawah ini supplementary information presented below is
ditujukan untuk memberikan kejelasan dan for the purpose of clarity and ease
kemudahan pemahaman bagi pemangku understanding to all stakeholders as to the
kepentingan tentang dampak dari PSAK impact to the consolidated financial statements
tersebut terhadap laporan keuangan before and after the adoption of the above-
konsolidasi sebelum dan sesudah mentioned PSAK:
penerapannya:
PaD1/ March 27, 2026 159 :
508 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 509
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
44. INFORMASI KEUANGAN TAMBAHAN 44. SUPPLEMENTARY FINANCIAL
(Lanjutan) INFORMATION (Continued)
31 Desember/December 31 , 2025
Metode Konsolidasi/ Setelah PSAK 111
Consolidation Method After PSAK 111
ASET ASSETS
Aset Lancar 1,400,584,718 736,214,208 Current Assets
Aset Tidak Lancar 4,722,318,679 3,482,395,617 Non-Current Assets
TOTAL ASET 6,122,903,397 4,218,609,825 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
Liabilitas Jangka Pendek 1,188,229,158 588,479,137 Current Liab ilities
Liabilitas Jangka Panjang 1,951,396,647 742,208,019 Non-Current Liab ilities
Total Liabilitas 3,139,625,805 1,330,687,156 Total Liab ilities
EKUITAS EQUITY
Ekuitas yang Dapat Diatribusikan Equity Attributable to the
kepada Pemilik Entitas Induk Owners of the Parent
Modal saham 2,932,454,440 2,932,454,440 Capital stock
Tambahan modal disetor - neto (231,269,166) (231,269,166) Additional paid-in capital - net
Selisih transaksi perubahan ekuitas Difference in the change in equity
Entitas Anak/entitas asosiasi (836,579,301) (836,579,301) transaction of a Sub sidiary/associate
Selisih transaksi perubahan ekuitas Difference in the change in equity
Entitas pengendalian bersama (306,833,020) (306,833,020) transaction in jointly controlled entities
Cadangan modal lainnya (23,465,140) (23,465,140) Other capital reserves
Saldo Laba Ditahan 81,011,806 81,011,806 Retained Earnings
Ekuitas yang dapat diatribusikan Equity attrib utab le to the
kepada pemilik entitas induk 1,615,319,619 1,615,319,619 owners of the parent
Kepentingan Nonpengendali 1,367,957,973 1,272,603,050 Non-controlling Interest
Ekuitas - Neto 2,983,277,592 2,887,922,669 Equity - Net
JUMLAH LIABILITAS DAN EKUITAS 6,122,903,397 4,218,609,825 TOTAL LIABILITIES AND EQUITY
31 Desember/December 31 , 2025
Metode Konsolidasi/ Setelah PSAK 111
Consolidation Method After PSAK 111
PENDAPATAN 4,808,798,721 1,424,767,199 REVENUES
BEBAN POKOK PENDAPATAN (4,262,203,061) (1,175,660,915) COST OF REVENUES
LABA BRUTO 546,595,660 249,106,284 GROSS PROFIT
BEBAN USAHA (232,612,976) (107,776,270) OPERATING EXPENSES
LABA USAHA 313,982,684 141,330,014 OPERATING INCOME
(BEBAN) PENDAPATAN LAIN-LAIN - NETO (27,910,991) 39,761,929 OTHER (EXPENSE) INCOME - NET
LABA SEBELUM BEBAN INCOME BEFORE INCOME
PAJAK PENGHASILAN 286,071,693 181,091,943 TAX EXPENSE
BEBAN PAJAK PENGHASILAN (113,206,817) (55,558,551) INCOME TAX EXPENSE
LABA NETO SETELAH PAJAK 172,864,876 125,533,392 NET INCOME AFTER TAX
BAGI HASIL (11,052,955) (3,228,906) PROFIT SHARING
LABA NETO 161,811,921 122,304,486 NET INCOME
Total Laba Tahun Berjalan Yang Dapat Total Net Income For The Year
Diatribusikan Kepada: Attributable To:
Pemilik Entitas Induk 81,011,806 81,011,806 Owners of the Parent Company
Kepentingan Non-Pengendali 80,800,115 41,292,680 Non-Controlling Interests
161,811,921 122,304,486
PaD1/ March 27, 2026 160 :
PT BUMI RESOURCES TBK 2025 Annual Report 509
Page 510
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
45. STANDAR AKUNTANSI DAN INTERPRETASI 45. NEW ACCOUNTING STANDARD AND
STANDAR YANG TELAH DISAHKAN NAMUN INTERPRETATION STANDARD HAS
BELUM BERLAKU EFEKTIF ISSUED NOT YET EFFECTIVE
Amendemen, revisi dan penyesuaian tahunan Amendments,
• revised and annual
atas standar yang berlaku efektif untuk periode improvements to standards which are
yang dimulai pada atau setelah 1 Januari 2026, effective for periods beginning on or after
dengan penerapan dini diperkenankan yaitu: January 1, 2026, with early adoption are as
follows:
• Amendemen PSAK 109: Instrumen Keuangan • • Amendments PSAK 109 and PSAK 107
dan PSAK 107: Instrumen Keuangan: regarding Classification and Measurement
Pengungkapan tentang Klasifikasi dan of Financial Instruments;
Pengukuran Instrumen Keuangan;
• Penyesuaian Tahunan PSAK 107, PSAK 109, • Annual Improvements on PSAK 107,
PSAK 110, dan PSAK 207; dan PSAK 109, PSAK 110, dan PSAK 207; and
• Revisi PSAK 338: Kombinasi Bisnis Entitas • Revised PSAK 338: Business Combination
Sepengendali terkait ruang lingkup dan of Entity Under Common Control regarding
penerapan metode penyatuan kepemilikan. the scope and application of the method of
pooling of interest.
Standar baru, revisi dan amandemen serta New,
• revised and amendment of standards
interpretasi atas standar yang berlaku efektif and interpretation of standard which are
untuk periode yang dimulai pada atau setelah 1 effective for periods beginning on or after
Januari 2027, dengan penerapan dini January 1, 2027, with early adoption
diperkenankan yaitu: permitted, are as follows:
• PSAK 118: Penyajian dan Pengungkapan • • PSAK 118: Presentation and Disclosure in
dalam Laporan Keuangan; Financial Statements;
• PSAK 119 : Entitas Anak tanpa Akuntabilitas • PSAK 119: Subsidiaries without Public
Publik: Pengungkapan; Accountability: Disclosures;
• Amandemen PSAK 119: Entitas Anak tanpa • Amendment PSAK 119: Subsidiaries
Akuntabilitas Publik: Pengungkapan; without Public Accountability: Disclosures;
• Revisi PSAK 401: Penyajian dan • Revised PSAK 401: Presentation and
Pengungkapan dalam Laporan Keuangan Disclosure in Sharia Financial Statements;
Syariah;
• ISAK 403: Komponen Laporan Keuangan • ISAK 403: Components of Financial
Entitas Syariah Yang Menerapkan SAK Reports of Sharia Entities That Apply
Indonesia Untuk Entitas Privat dan SAK Indonesian SAK for Private Entities and
Indonesia Untuk Entitas Mikro, Kecil, dan Indonesian SAK for Micro, Small, and
Menengah; Medium Entities;
• PSAK 413: Penurunan Nilai; dan • PSAK 413: Impairment; and
• PSAK 414: Penurunan Nilai Aset Keuangan • PSAK 414: Impairment of Sharia Financial
Syariah bagi Entitas yang Menerapkan SAK Assets for Entities Implementing
Indonesia untuk Entitas Privat (SAK EP). Indonesian SAK for Private Entities (SAK
EP).
•
Hingga tanggal laporan keuangan ini diotorisasi, Until
• the date of the financial statements is
Grup masih melakukan evaluasi atas dampak authorized, the Group is still evaluating the
potensial dari penerapan standar baru, potential impact of the adoption of new
amandemen standar dan interpretasi standar standards, amendments to standards and
tersebut. interpretations of these standards.
PaD1/ March 27, 2026 161 :
510 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 511
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
46. PERISTIWA-PERISTIWA SETELAH PERIODE 46. EVENTS
• AFTER THE REPORTING PERIOD
PELAPORAN
•
Obligasi berkelanjutan I Bumi Tahap IV Bond
• Continuance I Phase IV
Pada tanggal 20 Februari 2026, Perusahaan On• February 20, 2026, the Company received
menerima dana hasil penerbitan Obligasi proceeds from the issuance of Bond
berkelanjutan I Bumi Tahap IV senilai Continuance I Phase IV amounted to
Rp612.750.000.000 atau setara dengan Rp612,750,000,000 or equivalent
USD36.512.335 dengan tingkat bunga sebesar USD36,512,335 bearing interest at a rate of
7,5% per tahun dan jangka waktu 3 tahun 7.5% per annum with a term of 3 years with a
dengan pembayaran kupon bunga setiap 3 coupon payment quarterly.
bulan.
•
Pencabutan Keberatan Pajak dan Proses Withdrawal
• of Tax Objections and VAT
Penyelesaian Restitusi PPN Restitution Process
Pada tanggal 26 Januari 2026, Arutmin telah On
• January 26, 2026, Arutmin has withdrawn
mencabut keberatan atas Pajak Penghasilan objection for Corporate Income Tax, WHT Art
Badan, PPh Pasal 26, dan Pajak Penjualan. 26, and Sales Tax. As of the completion date
Sampai dengan tanggal penyelesaian laporan of the financial statements, Arutmin is
keuangan ini, Arutmin sedang mempersiapkan preparing settlement VAT Restitution for
penyelesaian restitusi Pajak Pertambahan Nilai demand.
(PPN) atas permintaan yang diajukan.
•
Penerbitan Surat Ketetapan Pajak Issuance
• of Tax Assessment Letters
Pada tanggal 22 Januari 2026, telah diterbitkan On• January 22, 2026, a Tax Overpayment
Surat Ketetapan Pajak Lebih Bayar (“SKPLB”) Assessment Letter (“SKPLB”) were issued for
untuk tahun fiskal 2024 yang menetapkan lebih fiscal year 2024 raising Demands for Corporate
bayar atas Pajak Penghasilan Badan sebesar Income Tax (USD-1,674,785), VAT
USD1.674.785 dan Pajak Pertambahan Nilai (USD307,579 (Rp5,137,792,968)). In Addition,
(PPN) sebesar USD307.579 several Tax Underpayment Assessment
(Rp5.137.792.968). Selain itu, beberapa Surat Letters (“SKPKBs”) were also issued for WHT
Ketetapan Pajak Kurang Bayar (“SKPKB”) juga Art 15 (USD16,073 (Rp271,157,752)), WHT
diterbitkan atas PPh Pasal 15 sebesar Art 21 (USD8,914 (Rp150,379,565)), WHT Art
USD16.073 (Rp271.157.752), PPh Pasal 21 23 (USD22,225 (Rp374,932,702)), WHT Art
sebesar USD8.914 (Rp150.379.565), PPh 4(2) (USD172,031 (Rp2,902,157,492)). As of
Pasal 23 sebesar USD22.225 (Rp374.932.702), the completion date of these financial
dan PPh Pasal 4 ayat (2) sebesar USD172.031 statements, Arutmin is still awaiting the receipt
(Rp2.902.157.492). Sampai dengan tanggal of the tax refund related to SKPLB. Meanwhile,
penyelesaian laporan keuangan ini, Arutmin the SKPKBs issued are still in the process of
masih menunggu penerimaan pengembalian being settled in accordance with the applicable
pajak terkait SKPLB tersebut, sementara tax audit assessments.
SKPKB yang diterbitkan masih dalam proses
penyelesaian sesuai dengan hasil pemeriksaan
pajak yang berlaku.
•
Uang Muka Investasi Advance
• in Investment
Pada tanggal 5 Maret 2026, uang muka On• March 5, 2026, the advance for investment
investasi kepada DPM sebesar USD20.531.000 in DPM amounting to USD20,531,000 was
telah efektif dikonversi menjadi saham dan effectively converted into shares in DPM and
dicatat sebagai tambahan investasi pada recorded as an additional investment in a joint
ventura bersama. Konversi tersebut dilakukan venture. The conversion was carried out based
berdasarkan Akta Notaris Jose Dima Satria, on Notarial Deed No. 25 dated 4 March 2026
S.H., M.Kn. Nomor 25 tanggal 4 Maret 2026 of Jose Dima Satria, S.H., M.Kn., concerning
mengenai peningkatan modal ditempatkan dan the increase in issued and paid-up capital, and
disetor dan telah disahkan oleh Menteri Hukum has been approved by the Minister of Law
dan Hak Asasi Manusia Republik Indonesia andHuman Rights of the Republic of Indonesia
melalui Surat Keputusan Nomor AHU- through Decree Number
PaD1/ March 27, 2026 162 :
PT BUMI RESOURCES TBK 2025 Annual Report 511
Page 512
PT BUMI RESOURCES Tbk PT BUMI RESOURCES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Dalam USD Penuh, kecuali dinyatakan lain) (In Full USD, unless otherwise stated)
46. PERISTIWA-PERISTIWA SETELAH PERIODE 46. EVENTS
• AFTER THE REPORTING PERIOD
PELAPORAN (Lanjutan) (Continued)
•
0048708.AH.01.11.TAHUN 2026 tanggal 5 AHU-0048708.AH.01.11.TAHUN
• 2026 dated
Maret 2026. March 5, 2026.
•
Pencairan Pinjaman Sindikasi Drawdown
• Syndicated Loan Facility
Pada tanggal 10 Maret 2026, BRMS dan CPM On• March 10, 2026, BRMS and CPM drew
telah mencairkan Fasilitas Pinjaman Sindikasi down the Syndicated Loan Facility with
dengan Bangkok Bank Public Company Ltd., PT Bangkok Bank Public Company Ltd., PT Bank
Bank Permata Tbk, PT Bank Central Asia Tbk, Permata Tbk, PT Bank Central Asia Tbk, and
dan PT Bank Mega Tbk masing-masing sebesar PT Bank Mega Tbk amounting to
USD10.000.000 dan USD56.000.000 yang USD10,000,000 and USD56,000,000,
merupakan pinjaman Fasilitas A dengan batas respectively. The amounts represent
pinjaman maksimal masing-masing sebesar drawdowns under Facility A, with maximum
USD200.000.000 dan USD350.000.000. facility limits of USD200,000,000 and
USD350,000,000, respectively.
•
47. TANGGUNG JAWAB MANAJEMEN ATAS 47. MANAGEMENT
• RESPONSIBILITY ON THE
LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS
Manajemen Perusahaan bertanggung jawab The Management of the Company is responsible
atas penyusunan dan penyajian Laporan for the preparation and presentation of the
keuangan konsolidasian yang diotorisasi oleh consolidated financial statements which were
Direksi Perusahaan untuk diterbitkan pada authorized for issuance by the Company’s
tanggal 27 Maret 2026. Directors dated March 27, 2026.
PaD1/ March 27, 2026 163 :
512 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Page 513
PT BUMI RESOURCES TBK 2025 Annual Report 513
Page 514
Laporan
Tahunan 2025
Annual Report
2025
PT Bumi Resources Tbk.
Bakrie Tower 12th Floor
Komplek Rasuna Epicentrum
Jl. H. R. Rasuna Said
Jakarta 12940
T +6221 5794 2080
F +6221 5794 2070
www.bumiresources.com
514 Laporan Tahunan 2025 PT BUMI RESOURCES TBK
Names mentioned 280 people and organisations named in the text · linked when the evidence is strong
unresolved
person
Realisasi Penggunaan Dana Hasil Penawaran
· Komisaris
p.4
unresolved
person
Program Orientasi
· Komisaris
p.5
unresolved
person
Keberagaman Komposisi
· Komisaris
p.5
unresolved
org
BERHASIL MENGAKUISISI WOLFRAM LIMITED
p.7
unresolved
org
PERTAMBANGAN TEMBAGA DAN EMAS SERTA JUBILEE METALS LIMITED
p.7
unresolved
org
Wolfram Limited
p.7 ×9
unresolved
org
Jubilee Metals Limited
p.7 ×12
unresolved
org
Indonesia Stock Exchange
p.15 ×3
unresolved
org
Yayasan Tarumanagara Jakarta. Penghargaan
p.21
unresolved
org
Kementerian Energi
p.24
unresolved
org
Ministry of Energy and Mineral Resources of Republic of Indonesia
p.24
unresolved
org
PT Kaltim
p.25
unresolved
org
PT Kaltim Prima Coal
p.25 ×32
unresolved
org
PT Kaltim Prima
p.25 ×3
unresolved
org
Kementerian Lingkungan Hidup PROPER
p.26
unresolved
org
Directorate General of State First Place Award
p.26
unresolved
org
Direktorat Jenderal Kekayaan Tingkat Pengelolaan BMN PKP
p.26
unresolved
org
Directorate General of State Management of State-Owned Assets
p.26
unresolved
org
Kementerian Desa PDTT
p.27
unresolved
org
Ministry of Villages
p.27
unresolved
org
Kementerian Supporters
p.27
unresolved
org
Ministry of Environment and Forestry
p.27
unresolved
org
PT ARUTMIN
p.27 ×3
unresolved
org
PT ARUTMIN INDONESIA TAMBANG SATUI
p.27 ×2
unresolved
org
PT ARUTMIN INDONESIA TAMBANG SATUI The GOLD
p.27
unresolved
org
Metals Limited
p.34
unresolved
person
Jingping Ma
p.37 ×2
unresolved
person
Cahyanto
· Komisaris Independen
p.38
unresolved
person
Dileep
p.48
unresolved
person
Vice
· President Director
p.50 ×16
unresolved
org
Resources Tbk
p.52 ×8
unresolved
org
Bumi Modern Tbk
p.56 ×10
unresolved
person
Djojo Muljadi
· Notaris
p.56 ×3
unresolved
org
Menteri Hukum dan Kehakiman Republik Indonesia No. Y.A.
p.56
unresolved
org
Minister of Law and Justice
p.56
unresolved
org
Surabaya District Court
p.56
unresolved
org
PT Bumi Modern. Initially
p.57
unresolved
person
Sutjipto
p.58
unresolved
person
Alfira Kencana
p.58
unresolved
org
Kementerian Hukum dan Hak Asasi Manusia Republik
p.58
unresolved
org
Ministry of Law and Human Rights
p.58
unresolved
org
Sangatta Holdings Ltd
p.60 ×2
unresolved
org
Kalimantan Coal Ltd.
p.60
unresolved
org
Menteri Kehakiman Republik Indonesia
p.60
unresolved
org
PT Sitrade Coal
p.60 ×2
unresolved
org
Minister of Justice
p.60
unresolved
org
China Investment Corporation
p.61 ×4
unresolved
org
Herald Resources Ltd
p.61
unresolved
org
Australia’s Herald Resources Ltd
p.61
unresolved
org
WOLFRAM LIMITED DAN JUBILEE METALS LIMITED
p.68
unresolved
org
Financial Report Wolfram Limited
p.69
unresolved
org
PT PENDOPO ENERGI
p.70
unresolved
person
H. GM CONTRACT
p.70
unresolved
org
M. Arif W Corp.
p.71
unresolved
person
Ben Niu
· Komisaris
p.72 ×6
unresolved
person
Dileep Almarhum Bapak Dileep Srivastava
· Direktur
p.72 ×8
unresolved
person
Srivastava
· Director
p.72 ×2
unresolved
org
Menteri Kelautan
p.76
unresolved
org
PT Persija. Beliau
p.76
unresolved
org
Minister of Maritime Affairs and Fisheries
p.76
unresolved
org
PT Persija.
p.76
unresolved
org
PTPT BUMI BUMI RESOURCES RESOURCES TBK
p.76 ×2
unresolved
org
Kantor Akuntan Publik Kanaka Puradiredja
p.78
unresolved
org
Pengurus Lembaga
p.78
unresolved
org
PT Recapital Asset Management
p.79 ×2
unresolved
org
PT Berau Coal
p.79 ×2
unresolved
org
PT Capitalinc Finance
p.79 ×2
unresolved
org
Bank Pundi Tbk
p.79 ×4
unresolved
org
PT IPMI International Indonesia
p.79 ×2
unresolved
person
Independensi Statement
· Commissioner
p.79
unresolved
org
Kementerian Pendidikan Tinggi
p.80
unresolved
org
Ministry of Higher Education
p.80
unresolved
org
PT Krakatau Niaga Indonesia
p.80 ×2
unresolved
org
PT Krakatau Pipe Industries
p.80 ×2
unresolved
org
Menteri Investasi
p.80
unresolved
org
Kementerian Investasi
p.80
unresolved
org
PT Krakatau Niaga
· Commissioner
p.80
unresolved
org
Minister of Investment
p.80
unresolved
org
Ministry of Investment
p.80
unresolved
org
PT Tirta Energi Cemerlang
p.80 ×2
unresolved
org
Kementerian Energi dan Sumber Daya Mineral
p.80
unresolved
org
PT PLN Energi Primer Indonesia
p.80 ×2
unresolved
org
Ministry of Energy and Mineral Resources
p.80
unresolved
org
PT Arutmin Indonesia
p.81 ×19
unresolved
org
Bakrie Sumatera Plantation Tbk
p.81 ×5
unresolved
org
PT Petromine Energy Trading
p.81 ×3
unresolved
person
Affiliate Relationship
· Komisaris
p.81 ×2
unresolved
org
Enron Europe Limited
p.82 ×2
unresolved
org
PT Semesta Marga Raya
p.83 ×4
unresolved
org
PT Jungleland Asia
p.83 ×2
unresolved
org
Departemen Investor Relations
p.83
unresolved
org
PT Bakrie Sumatra Plantation
p.83
unresolved
org
PT Minarak Brantas Gas
p.83 ×2
unresolved
org
PT Gaia Energi Baik
p.83 ×2
unresolved
org
PT Graha Andrasentra Propertindo
p.83 ×2
unresolved
org
PT Merchant Investment Corporation
p.84 ×2
unresolved
org
PT Merincorp Securities Indonesia
p.84 ×2
unresolved
org
PT DBS Securities Indonesia
p.84 ×2
unresolved
org
PT NC Securities
p.84 ×2
unresolved
org
PT Star Energy Holding Pte. Ltd.
p.84 ×2
unresolved
org
PT Nusantara Mahabakti
p.84 ×2
unresolved
org
PT Ithaca Resources
p.84 ×4
unresolved
org
PT Maduma Coal Energy
p.84 ×2
unresolved
org
PT Amman Mineral Nusa Tenggara
p.84 ×2
unresolved
org
PT Kutai Bara Nusantara
p.85 ×2
unresolved
org
PT Bakrie
p.85 ×6
unresolved
org
Brothers Tbk
p.85 ×6
unresolved
org
PT Cakrawala Andalas
p.85 ×2
unresolved
org
PT CMA Indonesia
p.85 ×2
unresolved
org
Managing Director Capital Managers Asia Pte Ltd
p.85
unresolved
org
PT Bakrie Investindo
p.85 ×4
unresolved
org
Managing Director Timeswitch Investments Ltd
p.85
unresolved
org
PT Pana Perma
p.85 ×2
unresolved
org
PT Tripatra Engineering
p.85 ×2
unresolved
org
PT Texmaco Indonesia Jaya
p.85 ×2
unresolved
org
Asst. Manager
p.85
unresolved
org
Junior Officer ICICI Limited
p.85
unresolved
org
Accountant Precision Products Limited
p.85 ×2
unresolved
person
Executive
· Direktur
p.85
unresolved
person
Ventura
· Director
p.85
unresolved
org
Capital Managers Asia Pte Ltd
p.85
unresolved
org
Timeswitch Investments Ltd
p.85
unresolved
org
Ashok Leyland Limited
p.85
unresolved
org
ICICI Limited
p.85
unresolved
org
PT Sekar Utama Perkasa
p.85 ×2
unresolved
org
PT Ade Putra Tanrajeng
p.85 ×2
unresolved
org
PT Guruh Putra Bersama
p.85 ×2
unresolved
org
PT Tribara Daya Global
p.85 ×2
unresolved
org
PT Bara Milenia Energi
p.85 ×2
unresolved
org
PT Leap Coal Indonesia
p.85 ×2
unresolved
org
Ancara Resources Limited
p.85 ×2
unresolved
org
Bumi Resources Mineral Tbk
p.85 ×4
unresolved
org
Managing Director Great Asian Holdings Pte Ltd
p.85
unresolved
org
Great Asian Holdings Pte Ltd
p.85
unresolved
org
PT Tri Karya Teslatama
p.86 ×2
unresolved
org
PT Bayer Indonesia
p.87 ×4
unresolved
org
PT Keris Mas Sukses
p.87 ×2
unresolved
org
PT Inti Salim Corpora
p.87 ×2
unresolved
org
PT Indosiar Karya Media
p.87 ×2
unresolved
org
PT Mekar Perkasa
p.87 ×2
unresolved
org
PT Asuransi Jiwa Central Asia Raya
p.87 ×2
unresolved
org
PT Ina Sekuritas Indonesia
p.87 ×4
unresolved
org
PT Nikko Sekuritas Indonesia
p.87 ×2
unresolved
org
PT Bank Bali
p.88 ×2
unresolved
org
PT Mitsubishi Buana Bank
p.88 ×2
unresolved
org
PT Bank Dagang Nasional Indonesia
p.88 ×4
unresolved
org
PT Gajah Surya Multi Finance
p.88 ×4
unresolved
org
PT Global Putra International
p.88 ×2
unresolved
org
PT Tasan Megah Pratama International
p.88 ×2
unresolved
org
PT Bukit Baiduri Energi
p.88 ×2
unresolved
org
PT Persada Sukses Makmur
p.88 ×2
unresolved
org
PT Arutmin Indonesia. In
p.89
unresolved
person
London
· Direktur
p.89
unresolved
org
Universitas Indonesia. Riwayat Pekerjaan Work Experience Sebelum
· Direktur
p.90
unresolved
org
PT Cemex Indonesia
p.91 ×2
unresolved
org
PT Pendopo Eergi Batubara
p.91 ×2
unresolved
org
PT KPC
p.92 ×2
unresolved
org
PT Batuta Chemical Industrial Park
p.92 ×2
unresolved
org
ALatieF Corporation
p.93 ×2
unresolved
person
Rangkap Jabatan Concurrent Position
· Direktur
p.93
unresolved
org
Mach Energy (Hongkong
p.95 ×3
unresolved
org
C Chengdong Investment Corp
p.95
unresolved
org
Glas Trust (Singapore
p.95
unresolved
org
PT Indo Capital Sekuritas
p.95
unresolved
org
Singapore Limited
p.95
unresolved
org
Barclays Capital Securities Limited
p.95
unresolved
org
PT CGS International Sekuritas
p.95 ×2
unresolved
org
PT Supra Sekuritas Indonesia
p.95
unresolved
org
Bank International AG Singapore Branch S
p.95
unresolved
org
Haul Hol Dings Ltd
p.95
unresolved
org
PT BUMI RESOURCES TBK 2025 Annual
p.95
unresolved
org
Clover Wide Limited
p.97
unresolved
org
PT Bakrie Capital Indonesia Pte. Ltd. Mach Energy
p.97
unresolved
org
Mawar & Rekan
p.111 ×2
unresolved
—
Profile
p.114
unresolved
person
Piagam
· Komisaris
p.114 ×4
unresolved
—
Piagam Komite Nominasi dan Remunerasi
p.114
unresolved
org
PT IndoCoal Kalsel Resources Kaltim Investment Resources
p.172
unresolved
org
PT Dairi Prima Mineral
p.172
unresolved
org
PT Zeus Petro Energi
p.172
unresolved
org
PT Artha Widya Persada
p.172
unresolved
org
PT Visi Multi Artha
p.172 ×2
unresolved
org
PT Suma Heksa Sinergi
p.172
unresolved
org
PT Cakrawala Langit Sejahtera
p.172
unresolved
org
SGQ Singapore Project Holding PTE Ltd
p.172
unresolved
org
Financial Services Authority
p.181 ×12
unresolved
org
Departemen Sustainability
p.182
unresolved
person
Manual Kerja
· Komisaris
p.184
unresolved
org
PT Kustodian Sentral Efek Indonesia
p.189 ×3
unresolved
org
PT Ficomindo Buana Registrar.
p.190 ×5
unresolved
person
Notary Notaris Humberg Lie
p.191 ×6
unresolved
person
Notary Humberg Lie
p.191 ×2
unresolved
person
NALINKANT A. RATHOD Independent
· Direktur
p.192 ×16
unresolved
person
R. A. SRI DHARMAYANTI Independent
· Direktur
p.192 ×3
unresolved
person
ADIKA NURAGA BAKRIE Independent
· Presiden Direktur
p.192 ×28
unresolved
person
YINGBIN IAN HE Independent
· Direktur
p.192 ×24
unresolved
person
THOMAS MYER KEARNEY Independent
p.192
unresolved
person
THOMAS MYER KEARNEY Mata Acara RUPST
· Komisaris
p.192 ×14
unresolved
person
Chairul Wismoyo Approval
p.193 ×2
unresolved
org
Kantor Akuntan Publik Amir Abadi Jusuf
p.193
unresolved
org
Mawar dan Rekan
p.193 ×3
unresolved
person
Thoman Myer Kearney
· Komisaris
p.195
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