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Page 1
2025
L A P O R A N TA H U N A N
Annual Report
RISING TO
THE
NEXT LEVEL
PT Bakrieland Development Tbk
Page 2
Penjelasan Tema
Theme Explanation
2025
RISING
TO THE
NEXT
LEVEL
Tahun 2025 merupakan tahun yang penting bagi Bakrieland karena The year 2025 was an important year for Bakrieland, as the Company
Perseroan berhasil membukukan kinerja yang baik di tengah tantangan successfully recorded solid performance amid macroeconomic challenges
dan ketidakpastian perekonomian makro. Pencapaian ini mencerminkan and uncertainties. This achievement reflects a strong and consistent
komitmen yang kuat dan konsisten dalam meningkatkan kinerja, commitment to enhancing performance, strengthening its foundations,
memperkuat fondasi, serta menciptakan nilai tambah yang lebih besar and creating greater added value for stakeholders. Through resilience and
bagi para pemangku kepentingan. Melalui ketangguhan dan fokus strategis, strategic focus, the Company was able to navigate a dynamic business
Perseroan mampu menghadapi dinamika lingkungan usaha sekaligus environment while sustaining steady growth.
mempertahankan pertumbuhan yang berkelanjutan.
Sepanjang tahun 2025, Perseroan mencatat perbaikan dalam berbagai Throughout 2025, the Company recorded improvements across various
indikator operasional dan keuangan utama, yang didorong oleh pelaksanaan key operational and financial indicators, driven by more effective project
proyek yang lebih efektif, pengelolaan biaya yang lebih ketat, serta execution, tighter cost management, and a more effective marketing
pendekatan pemasaran yang lebih efektif. Perseroan berada pada posisi approach. The Company is well-positioned to further enhance its
yang baik untuk terus meningkatkan kinerjanya di tahun-tahun mendatang. performance in the years ahead. Improved operational efficiency and a
Peningkatan efisiensi operasional dan strategi pemasaran yang dirancang well-designed marketing strategy provide a strong foundation for future
secara matang menjadi landasan yang kokoh bagi ekspansi dan inovasi expansion and innovation. By leveraging its experience, upholding good
di masa datang. Dengan memanfaatkan pengalaman yang dimiliki, corporate governance practices, and implementing forward-looking
menjunjung tinggi praktik tata kelola yang baik, serta menjalankan strategi strategies, the Company remains optimistic about achieving better results,
yang berorientasi ke depan, Perseroan optimis mampu mencapai hasil stronger growth, and greater value creation for its stakeholders.
yang lebih baik, pertumbuhan yang lebih kuat serta meningkatkan nilai bagi
pemangku kepentingan.
Page 3
Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
www.bakrieland.com PT Bakrieland Development Tbk • Laporan Tahunan 2025 Annual Report
1
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Daftar Isi
Table of Contents
Struktur Organisasi 37
Organizational Structure
Keanggotaan dalam Asosiasi 38
01 04
Membership in Associations
Perubahan Organisasi yang Bersifat 39
Signifikan
Significant Changes in the Organization
Perubahan Komposisi Anggota Dewan 39
Komisaris dan Direksi selama 2025
Kilas Kinerja 4 Changes in the Composition of
Members of the Board
Unit Pendukung Bisnis 80
Performance Highlights of Commissioners and the Board of Management Report
Directors During 2025
Berkelanjutan Secara Ekonomi 6 Sumber Daya Manusia 82
Financially Sustainable
Profil Dewan Komisaris 40 Human Resources Development
Profile of the Board of Commissioners
Hijau Secara Menyeluruh 8 Teknologi Informasi 92
Green Through and Through
Profil Direksi 43 Information Technology
Board of Directors Profile
Tentang Manusianya 10
Corporate Affairs 96
Nama Pemegang Saham Utama dan 49 Corporate Affairs
It’s about the People Pengendalian dengan Presentase
Kepemilikan
Praktik Usaha Terbaik dan Kepatuhan 11 Name of Major and Controlling
Adopting Best Practices and
Compliances Shareholder
with Percentage of Ownership
Ikhtisar Keuangan 15
05
Financial Highlights
Kepemilikan Saham oleh Dewan 51
Komisaris dan Direksi
Ikhtisar Bisnis 17 Share Ownership by the Board of
Business Highlights Commissioners
and the Board of Directors
Ikhtisar Kinerja Saham 18
Stock Performance Highlights Kronologi Pencatatan Saham 51
Chronology of Stock Listing
Peristiwa Penting 2025 20
Temporary Suspension Of Stock Kronologis Penerbitan Efek Lainnya 52 Analisis dan 100
Chronology of Issuance of Other
Trading and/or Delisting of Shares
Securities Pembahasan
Kantor Akuntan Publik 52 Manajemen
Public Accounting Firm Management Discussion and
Lembaga Profesi Penunjang Pasar 53 Analysis
Modal Tinjauan Operasional 102
02
Capital Market Supporting Professional Operational Review
Institutions
Tinjauan Keuangan 120
Informasi Situs Web Perseroan 54 Financial Review
Information on Company Website
Struktur Modal dan Kebijakan Struktur 126
Modal
Capital Structure
Profil Perusahaan 22 Ikatan Material Untuk Investasi Barang 127
Corporate Profile Modal
03
Material commitments for Investment
Data Perusahaan 24 in Capital Goods
Company Data Investasi Barang Modal yang 127
Sejarah Perusahaan 26 Direalisasikan pada Tahun Buku
Company History Terakhir
Investment in Capital Goods Realized
Jejak Langkah 28 in The Last Financial Year
Milestone
Laporan Manajemen 56
Prospek Usaha 128
Visi, Misi, Nilai dan Budaya Perusahaan 32 Management Report Business Outlook
Vision, Mission, Values and Corporate
Culture Aspek Pemasaran 130
Laporan Dewan Komisaris 58 Marketing Aspect
Bidang Usaha 33 Board of Commissioner Report
Type of Business Kebijakan Dividen 131
Laporan Direksi 66 Dividend Policy
Wilayah Operasional 34 The Board of Directors Report
Areas of Operation Realisasi Penggunaan Dana Hasil 131
Penawaran Umum
Struktur Perusahaan 36 Application of Public Offering Proceeds
Company Structure
2 PT Bakrieland Development Tbk • Laporan Tahunan 2025 Annual Report www.bakrieland.com
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Daftar Isi
Table of Contents
Informasi Material Mengenai Investasi, 131 Penilaian Komite Di Bawah Dewan 172
Ekspansi, Divestasi, Penggabungan/ Komisaris
PeleburanUsaha, Akuisisi, Assessment of Committees Under The
07
Restrukturisasi Utang/Modal, dan Board of Commissioners
Transaksi Afiliasi
Material Information Regarding
Komisaris Independen 172
Independent Commissioner
Investments, Expansions,
Divestments, Business Merger/ Direksi 174
Consolidation, Aquisitions, Debt/ Board of Directors
Capital Restructuring, and Affiliate Penilaian Kinerja Dewan Komisaris 180
Transactions Dan Direksi
Performance Assessment of the Board
Tanggung Jawab 232
Informasi Transaksi Material yang 131
Mengandung Benturan of Commissioners and the Board of Sosial Perusahaan/
Kepentingan dan/atau Transaksi Directors
Dengan Pihak Afiliasi/ Kebijakan Remunerasi Dewan 181
Laporan Berkelanjutan
Pihak Berelasi Komisaris dan Direksi Corporate Social Responsibility/
Information on Material Transactions Remuneration Policy for the Board Sustainable Report
With Conflicts of Interest and/or of Commissioners and the Board of
Transactions With Affiliates/Related Directors Strategi Keberlanjutan 234
Parties Sustainability Strategy
Hubungan Afiliasi 182
Perubahan Kebijakan Akuntansi 134 Affiliation Kilas Kinerja Strategi Keberlanjutan 236
Change in Accounting Policy Performance Highlights of
Komite di Bawah Dewan Komisaris 183 Sustainability Strategy
Committees Under The Board of
Commissioner Fokus Praktik Keberlanjutan Tahun 236
2024
Komite Audit 183 Focus of Sustainability Practices in 2024
Audit Committee
06
Komite Nominasi dan Remunerasi 194 Nilai Keberlanjutan 237
Nomination and Remuneration Sustainability Values
Committee Tata Kelola Keberlanjutan 238
Sustainability Governance
Sekretaris Perusahaan 202
Corporate Secretary Kinerja Keberlanjutan 242
Sustainability Performance
Akses Informasi Publik 208
Laporan Tata Kelola 136 Public Access to Information Rencana Pengembangan Praktik 255
Keberlanjutan
Hubungan Investor 208
Perusahaan Investor Relations Development Plans on Sustainability
Practices
Corporate Governance Report Unit Audit Internal 209
Internal Audit Unit Surat Pernyataan Dewan Komisaris 269
dan Direksi
Penerapan Tata Kelola Yang Baik 140 Sistem Pengendalian Internal 213 Statement from the Board of
Untuk Mendukung Pencapaian Tujuan Internal Control System
Pembangunan Berkelanjutan (TPB) Commissioners and the Board of
Good Corporate Governance Sistem Manajemen Risiko 216 Directors
Risk Management System
Implementation To Support The Referensi SEOJK 270
Achievement of Sustainable Program Kepemilikan Saham Dewan 225 Nomor 16 SEOJK.04/2021:
Development Goals (SDGS) Komisaris dan Direksi Laporan Tahunan Emiten atau
Shares Ownership Program of The Perusahaan Publik
Landasan Hukum 141 Board of Commisioners and The Board SEOJK No. 16/SEOJK.04/2021: Annual
Legal Basis
of Directors Report of Public Company
Prinsip-Prinsip Praktik GCG 141
Principles of GCG Practices Pemberian Kompensasi Jangka 225 Indeks POJK 51/2017 294
Panjang POJK 51/2017 Index
Infrastruktur Praktik GCG 145 Provision of Long-Term Compensation
Infrastructure of GCG Practices
Pedoman Perilaku dan Kode Etik 225
Struktur GCG 146 Code of Conduct and Code of Ethics
GCG Structure
Kebijakan Anti korupsi 227
Penerapan Atas Pedoman Tata Kelola 146
08
Anti-Coruption Policy
Perseroan Terbuka
Implementation of Governance Kebijakan Benturan Kepentingan 228
Guidelines of Public Companies Policy on Conflict of Interest
Rapat Umum Pemegang Saham 161 Sistem Pelaporan Pelanggaran 228
(RUPS) Violation Reporting System
General Meeting of Shareholders
(GMS)
Laporan Keuangan 298
Dewan Komisaris 168 Financial Statements
Board of Commissioners
Formulir Umpan
Balik Laporan Terintegrasi
Bakrieland Tahun 2025
Feedback Form
Bakrieland Integrated Report FY2025
www.bakrieland.com PT Bakrieland Development Tbk • Laporan Tahunan 2025 Annual Report
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Kilas Kinerja
Performance Highlights
Bakrieland • Laporan Tahunan 2025 Annual Report
Page 8
Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Berkelanjutan Secara
Ekonomi
Financially Sustainable
Memberikan manfaat jangka panjang bagi para pemangku kepentingan melalui aktivitas
operasional dan layanan dalam desain, konstruksi, dan bisnis properti.
Delivering long-term benefits to stakeholders through operational and service
activities in design, construction, and property business.
Pendapatan Proporsi Pendapatan
Revenue Milliar | Billion Proportion of Revenues
1.426
Pendapatan tidak berulang Pendapatan berulang
Rp. Non-Recurring Revenue Recurring revenue
2025
13 87
Milliar | Billion
2025 2025
% %
2024 Rp. 1.227Milliar | Billion
2024 12 % 2024 88 %
2023 Rp. 1.273 M illiar | Billion 2023 22 % 2023 78 %
Rasio utang* terhadap Ekuitas Liabilitas
Debt* to Equity Ratio Liabilities
0,13 2.635
Rp.
2025 2025
Kali | Times Milliar | Billion
2024 0,13 Kali | Times 2024 Rp. 2.718 Milliar | Billion
2023 0,11 Kali | Times 2023 Rp. 2.508 Milliar | Billion
Utang* EBITDA Ekuitas
Debt* EBITDA Equity
2025 Rp. 800 Milliar | Billion
2025 Rp. 236 Milliar | Billion
2025 Rp. 6.003 Milliar | Billion
804 173 6.024
Rp. Rp. Rp.
2024 Milliar | Billion 2024 Milliar | Billion 2024 Milliar | Billion
676 168 6.131
Rp. Rp. Rp.
2023 Milliar | Billion 2023 Milliar | Billion 2023 Milliar | Billion
* Utang Bank, Pembiayaan Musyarakah
dan Pinjaman dari Pihak selain Bank
Bank debt, musyarakah financing, and
non-bank loan
6 PT Bakrieland Development Tbk • Laporan Tahunan 2025 Annual Report www.bakrieland.com
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Berkelanjutan Secara Ekonomi
Financially Sustainable
Melakukan investasi pada proyek yang berpotensi besar dan area baru.
Konsumsi
Invest in highlyListrik
potential projects and in new areas.
Electricity Consumption
2025 2024 2023
• Melakukan penjualan atas proyek rumah • Menjalankan pekerjaan tahap awal 6 Ha • Peningkatan kinerja segmen pendapatan berulang melalui
cluster Sayana Bogor, cluster Veranda dari total area 22 Ha proyek perumahan peningkatan layanan dan promosi serta peluncuran produk baru,
Sidoarjo, dan Bumi Pakuan Bogor Kahuripan Nirwana sektor 2.2 peremajaan dan penambahan fasilitas yang diantaranya taman
• Pembukaan taman rekreasi Jungle Sea di • Menyelesaikan penjualan untuk Bumi Pakuan rekreasi Rivera Outbound & Edutainment, wahana Jungle Beach di
Kalianda Nirwana Resort Tahap 1 di area Bogor The Jungle Waterpark Bogor, Bagus Beach Walk di Kalianda Nirwana
• Menambah fasilitas lifestyle di berbagai • Melakukan pemasaran atas proyek cluster Lampung, tipe kamar Executive di The Grove Suites Hotel Jakarta
kawasan rumah Sayana Bogor dan The Alana Malioboro Hotel Yogyakarta.
• Menambah wahana di taman rekreasi the • Progres konstruksi atas proyek Jungle Sea di • Perseroan melanjutkan pengembangan serta perencanaan
Jungle Waterpark dan Rivera Outbound & Kalianda Nirwana Resort, Lampung. pengembangan cluster baru properti hunian di Sidoarjo dan Bogor.
Edutainment • Conducted the initial phase of the Kahuripan • Improvement in recurring income segment performance through
• Sales of the Sayana Bogor cluster, the Veranda Nirwana sector 2.2 housing project, 6 Ha enhancing services and promotions as well as launching of new
Sidoarjo cluster, and Bumi Pakuan Bogor from the total 22 Ha development area products, rejuvenating and adding facilities, among others, the
housing projects • Completed the sale of Bumi Pakuan Stage 1 Rivera Outbound & Edutainment, Jungle Beach rides at The Jungle
• Opening of the Jungle Sea recreation park at in the Bogor area Waterpark Bogor, Bagus Beach Walk at Krakatoa Nirwana Lampung,
Kalianda Nirwana Resort • Construction progress on the JungleSea Executive room types at The Grove Suites Hotel Jakarta and The
• Adding lifestyle facilities in various areas of the project in Kalianda Nirwana Resort, Alana Malioboro Hotel Yogyakarta.
Company’s properties Lampung • The Company continued with development as well as
• Adding rides to the Jungle Waterpark and Rivera • Carried out the marketing of the Sayana development plans of the new residential property cluster in
Outbound & Edutainment recreation parks Bogor housing cluster project. Sidoardjo and Bogor.
Berkontribusi kepada pengembangan ekonomi lokal dan memberikan
manfaat positif
Konsumsi bagi karyawan, komunitas, dan mitra usaha.
Listrik
Contributing
Electricity to local economic development and provide positive benefits to employees,
Consumption
community and business partners.
2025 2025
Total nilai pengadaan untuk barang dan jasa Kompensasi, benefit dan pajak penghasilan
yang dibeli dari pemasok lokal di Jakarta, atas 7.984 karyawan sepanjang 2024 yang
Bogor, Lampung, Sidoarjo, dan Yogyakarta. berpotensi untuk disalurkan ke masyarakat
Billion in total value for the procurement of goods and lokal.
services purchased from local suppliers in Jakarta, Bogor, Compensation,benefits and income tax of 7,984 employees
Lampung, Sidoarjo, and Yogyakarta. during the year 2024 are potentially feasible for distribution
60,8 652
to local communities.
Rp. Rp.
Milliar | Billion Milliar | Billion
2024 Rp. 50,6 Milliar | Billion 2024 Rp. 569 Milliar | Billion
Total nilai pengadaan untuk barang dan jasa yang dibeli dari pemasok Kompensasi, benefit dan pajak penghasilan atas 7.279 karyawan sepanjang
lokal di Jakarta, Bogor, Lampung, Sidoarjo, dan Yogyakarta. 2024 yang berpotensi untuk disalurkan ke masyarakat lokal.
Billion in total value for the procurement of goods and services purchased Compensation,benefits and income tax of 7,279 employees during the year 2024
from local suppliers in Jakarta, Bogor, Lampung, Sidoarjo, and Yogyakarta. are potentially feasible for distribution to local communities.
2023 Rp. 59,3 Milliar | Billion 2023 Rp. 502 Milliar | Billion
Total nilai pengadaan untuk barang dan jasa yang dibeli dari pemasok Kompensasi, benefit dan pajak penghasilan atas 7.063 karyawan sepanjang
lokal di Jakarta, Bogor, Lampung, Sidoarjo, dan Yogyakarta. 2023 yang berpotensi untuk disalurkan ke masyarakat lokal.
Billion in total value for the procurement of goods and services purchased Compensation, benefits, and income tax of 7,603 employees during the year 2023
from local suppliers in Jakarta, Bogor, Lampung, Sidoarjo, and Yogyakarta. were potentially distributed to local communities.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Hijau Secara Menyeluruh
Green Through and Through
Menghargai alam sejak tahap konsep desain,
konstruksi, sampai dengan proyek operasional kami
Respecting nature from the initial stage in our projects’
design concept, construction, up to operation.
Realisasi Nursery Menerapkan pengelolaan
Tanaman Konsumsi
limbah Listrik
yang efektif.
Implementing effective waste
Electricity Consumption
Total Realization for Plant Nursery
management.
213
Rp.
2025
Juta | Millions
Jumlah Limbah
Total Waste
2024 220
641.919
Rp. Juta | Millions
2025
2023 Rp. 546 Juta | Millions Kg
2024 548.171 Kg
Total Konsumsi Air 2023 547.178 Kg
Total Water Consumption
2025 337 Juta Liter
Million Liter
Meningkatkan efisiensi energi
2024 284 Juta Liter
Million Liter
pada semua operasi dan
mengendalikan jejak karbon.
Konsumsi energyListrik
2023 348 Juta Liter
Million Liter
Improved
Electricity and
operations
efficiency in all
Consumption
controlled carbon
footprints.
Penanaman
Konsumsi Listrik
Pohon Bakau Electricity Consumption
54
Mangrove Tree Planted
16.522
2025 Juta kWh
2025 Pohon
Million kWh
Trees
2024 50 Juta kWh
Million kWh
2024 16.389 Pohon
Trees
2023 14.289 Pohon
2023 55 Juta kWh
Million kWh
Trees
8 PT Bakrieland Development Tbk • Laporan Tahunan 2025 Annual Report www.bakrieland.com
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Hijau Secara Menyeluruh
Green Through and Through
Melindungi keanekaragaman hayati di mana pun kami beroperasi.
Konsumsi Listrik wherever we operate.
Protecting of biodiversity
Electricity Consumption
Estimasi kontribusi Perseroan mengurangi potensi emisi
Estimated Company’s contribution to reducing potential emission
2025 112,0
Juta kg CO2 | Million kg CO2
2024 108,3
Juta kg CO2 | Million kg CO2
2023 100,9
Juta kg CO2 | Million kg CO2
Jenis tumbuhan prioritas di area operasi Perseroan
Types of prioritized plant species in the Company’s operational areas
2025 70 Pohon | Trees
2024 70
Pohon | Trees
2024 70
Pohon | Trees
Pohon ditanam di area operasional Perseroan
Trees planted in the Company’s operational areas
2025 82.899 Pohon | Trees
2024 82.395
Pohon | Trees
2024 81.773
Pohon | Trees
Berbagi eco-awareness di rantai pasokan Perusahaan.
Sharing eco-awareness in the Company’s supply chain.
2025 2024
480 pemasok atau 86% 463 pemasok atau 90% dari total pemasok telah
menerapkan standar lingkungan baik nasional dan
dari total pemasok telah
internasional.
menerapkan standar 463 suppliers or 90% of total suppliers, have applied both
lingkungan baik nasional national and international environmental standards.
dan internasional 2023
480 suppliers or 86% of total
suppliers, have applied both national 465 pemasok atau 87% dari total pemasok telah
and international environment menerapkan
standars. standar lingkungan baik nasional dan internasional.
465 or 87% of suppliers implement both national
and international environmental standards.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Tentang Manusianya
It's All About the People
Menyediakan pengalaman kerja yang adil, setara, saling menghargai, dan aman.
Providing fair, equal, respectful, and safe work experience.
2025 2024 2023
0
Kenihilan insiden terkait pelaksanaan
praktik ketenagakerjaan di
Perseroan.
Zero incidents related to the implementation of
labor practices in the Company. Jumlah Kejadian | Total Incident
Melaksanakan perbaikan berkesinambungan demi mencapai service excellence.
Carrying out continuous improvement to achieve service excellence.
% tingkat respons | % of response level
Konsisten menjaga level respon tinggi
pada masukan dan keluhan pelanggan 2025 2024 2023
100% 99,91 %
Consistently maintain a high response level to
customer feedback and complaints 99,96 %
Perseroan meyakini bahwa dalam mewujudkan pencapaian bisnis yang berkelanjutan
harus bersamaan dengan terciptanya masyarakat yang mandiri dan sejahtera
The Company believes that manifesting sustainable business achievements must go together with establishing an
independent and prosperous society.
Miliar | Billion
Jumlah realisasi untuk program dan
aktivitas pengembangan komunitas
2025
2024 2023
Total realization for community development
programs and activities 1,66 1,73 1,29
Jumlah penerima manfaat | Total beneficiaries
Penerima manfaat program dan
aktivitas pengembangan komunitas
2025
2024 2023
21,480 25.845
Recipients of benefits from the community
development programs and activities 20.176
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Praktik Usaha Terbaik
dan Kepatuhan
Adopting Best Practices and Compliance
Kepatuhan penuh terhadap Kepatuhan terhadap semua hukum dan
peraturan.
peraturan seluruh perundang- Compliance with laws and regulations.
undangan yang berlaku.
2025 2024 2023
Full compliance with all applicable laws and
100%
regulations.
Menegakan integritas, transparansi, dan kejujuran dalam melakukan bisnis.
Konsumsi
Upholding Listrik
integrity, transparency, and honesty in conducting business.
Electricity Consumption
2025 2024 2023
• Memastikan seluruh proses bisnis Menyelaraskan implementasi penegakan Menyempurnakan implementasi prinsip
integritas, transparansi, dan kejujuran responsibilitas dalam penyelesaian dan
dilaksanakan sesuai dengan ketentuan
dengan perkembangan etika dalam penyampaian laporan keuangan dan
peraturan perundang-undangan yang dunia bisnis serta berupaya menjaga laporan kepada regulator serta berupaya
berlaku serta standar nasional yang konsistensi Prinsip responsibilitas dalam maksimal dalam koordinasi menjalankan
relevan. Kepatuhan terhadap regulasi penyelesaian dan penyampaian laporan praktik-praktik bisnis sesuai dengan tata
tersebut menjadi landasan utama dalam keuangan dan laporan kepada regulator kelola yang baik dengan para pemangku
Aligning the implementation of kepentingan
setiap pengambilan keputusan dan
upholding integrity, transparency, and Refined the implementation of the
pelaksanaan operasional Perseroan. honesty with ethical development in principle of responsibility in completing and
• Menjamin penerapan prinsip keterbukaan business as well as taking efforts to submitting the financial reports and reports
melalui penyediaan dan ketersediaan maintain consistency in the principle to the regulator as well as maximized
informasi yang akurat, lengkap, dan tepat of responsibility in completing and efforts in coordinating the implementation
submitting financial reports and reports of business practices in accordance with
waktu bagi publik dan regulator, sesuai
to regulators. good governance with the stakeholders.
dengan ketentuan yang berlaku. Upaya ini
dilakukan guna memperkuat kepercayaan
pemangku kepentingan serta mendukung
penerapan tata kelola perusahaan yang
baik secara berkelanjutan.
• Ensuring that all business processes are
carried out in accordance with applicable
laws and regulations and relevant national
standards. Compliance with these
regulations is the primary foundation
for all decision-making and operational
implementation of the Company.
• Ensuring the implementation of the
principle of transparency by providing
and making available accurate, complete,
and timely information to the public and
regulators, in accordance with applicable
regulations. This effort is undertaken to
strengthen stakeholder trust and support
the sustainable implementation of good
corporate governance.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Praktik Usaha Terbaik dan Kepatuhan
Adopting Best Practices and Compliance
Melakukan mekanisme badan pengendalian internal untuk penguatan
Konsumsi
manajemenListrik
risiko dan tindakan pencegahan.
Implement
Electricity internal control unit mechanism to strengthen risk management and preventive measures
Consumption
2025 2024 2023
9 pedoman
guidance
• Menyusun 2 kebijakan baru untuk
9 pedoman
guidance
• Memperbaharui 4 kebijakan dan 2
prosedur guna menyesuaikan ketentuan
1 pedoman
guidance
1 kebijakan diperbaharui guna
menyesuaikan ketentuan internal dengan
memenuhi kebutuhan terhadap
internal dengan adanya perubahan dalam adanya perubahan dalam organisasi.
perkembangan bisnis Perusahaan organisasi. Updated 1 policy to conform with
• Memperbaharui 3 kebijakan dan 4 • Menyusun 3 kebijakan baru dibuat internal provisions due to organizational
prosedur guna menyesuaikan kebutuhan untuk memenuhi kebutuhan terhadap changes.
perkembangan bisnis Perusahaan.
bisnis Perusahaan
• Updated 4 policies and 2 procedures to
• Developed 2 new policies to meet conform with internal provisions due to
the needs of the Company’s business organizational changes.
development • Prepared 3 new policies to meet the needs
of the Company’s business development.
• Updated 3 policies and 4 procedures to
align with business needs
2025 2024 2023
3,2 Miliar
Billion
Perseroan telah merealisasikan sebesar
3,5 Miliar
Billion
Perseroan telah merealisasikan sebesar
3,5 Miliar
Billion
Perseroan telah merealisasikan sebesar
Rp3,5 miliar untuk mengantisipasi dan Rp3,5 miliar untuk mengantisipasi dan
Rp 3,2 miliar untuk mengantisipasi dan
menyelesaikan 960 kejadian terkait menyelesaikan 709 kejadian terkait
menyelesaikan 662 kejadian terkait pelanggan pelanggan
pelanggan. The Company actualized a total of Rp3,5 The Company actualized a total of Rp3,5
The Company actualized a total bilion to anticipate and complete 960 bilion to anticipate and complete 709
incidents related to customers incidents related to customers
of Rp3,2 bilion to anticipate and complete 662
incidents related to customers
2025 2024 2023
0 Kematian
Fatalities
0 Kematian
Fatalities 0 Kematian
Fatalities
56 insiden berat, 314 insiden ringan, dan 59 insiden berat, 439 insiden 38 insiden berat, 308 insiden
ringan, dan 462 near misses. ringan dan 363 near misses.
292 near misses
59 recordable incidents, 439 38 recordable incidents,
56 recordable incidents, 314 non- non-recordable incidents, and 462 308 non-recordable incidents
recordable incident, and 292 near misses. near misses. and 363 near misses.
12 PT Bakrieland Development Tbk • Laporan Tahunan 2025 Annual Report www.bakrieland.com
Page 15
Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Praktik Usaha Terbaik dan Kepatuhan
Adopting Best Practices and Compliance
Mengadopsi best practice standar nasional atau internasional yang relevan
Konsumsi Listrik sebagai bagian dari upaya continuous improvement.
dengan operasional
Electricity
AdoptingConsumption
best practices in national and international standards relevant to operation as part of the
efforts on continuous improvement.
2025 2024 2023
Mempertahankan sertifikasi Mempertahankan sertifikasi ISO Mempertahankan sertifikasi ISO
45001:2018 tentang Sistem Manajemen 45001:2018 tentang Sistem
ISO 45001:2018 tentang Sistem
K3 untuk Gedung Bakrie Tower di bawah Manajemen K3 untuk Gedung Bakrie
Manajemen K3 untuk Gedung Bakrie manajemen PT Provices Indonesia. Tower di bawah manajemen PT Provices
Tower di bawah manajemen Maintained ISO 45001:2018 certification Indonesia.
PT Provices Indonesia. on the OHS Management System Maintained ISO 45001;2018 on OHS
for Bakrie Tower Building under the Management System for Bakrie Tower
Maintained ISO 45001:2018
management of PT Provices Indonesia. Building under the management of PT
certification on the OHS Management Provices Indonesia.
System for Bakrie Tower Building
under the management of PT Provices
Indonesia
2025 2024 2023
Dalam proses mendapatkan Dalam proses mendapatkan Gold Dalam proses mendapatkan Gold Category
Category untuk sertifikasi Green Building untuk sertifikasi Green Building dari Green
Gold Category untuk sertifikasi
dari Green Building Council Indonesia Building Council Indonesia (GBCI) kategori
Green Building dari Green (GBCI) kategori Existing Building-Bakrie Existing Building-Bakrie Tower.
Building Council Indonesia Tower. In the process of obtaining Gold Category
(GBCI) kategori Existing In the process of obtaining Gold Category for Green Building certification from the
for Green Building certification from Green Building Council Indonesia (GBCI),
Building-Bakrie Tower.
Green Building Council Indonesia (GBCI) category of Existing Building – Bakrie Tower.
In the process of obtaining Gold category of Existing Building-Bakrie Tower.
Category for Green Building
certification from Green Building
Council Indonesia (GBCI) category
of Existing Building-Bakrie Tower.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Praktik Usaha Terbaik dan Kepatuhan
Adopting Best Practices and Compliance
2025 2024 2023
Mempertahankan sertifikasi Fire
Mempertahankan sertifikasi Fire Mempertahankan sertifikasi Fire Safety dari otoritas lokal untuk seluruh
Safety dari otoritas lokal untuk seluruh Safety dari otoritas lokal untuk seluruh kompleks gedung perkantoran dan mal
kompleks gedung perkantoran dan mal kompleks gedung perkantoran dan mal yang dikelola oleh Perseroan.
yang dikelola oleh Perseroan. yang dikelola oleh Perseroan.
Maintained the Fire Safety certification
Maintained the Fire Safety certification Maintained the Fire Safety certification from the local authority for the entire
from the local authority for the entire from the local authority for the entire compound of office buildings and malls
compound of office buildings and malls compound of office buildings and malls managed by the Company.
managed by the Company. managed by the Company.
2025 2024 2023
Mempertahankan ISO 45001:2018 Mempertahankan ISO 45001:2018 Mempertahankan ISO 45001:2018
tentang Sistem Manajemen K3 di bawah tentang Sistem Manajemen K3 di bawah tentang Sistem Manajemen K3 di bawah
manajemen PT Provices Indonesia. manajemen PT Provices Indonesia. manajemen PT Provices Indonesia.
Maintained ISO 45001:2018 certification Maintained ISO 45001:2018 certification Maintained ISO 45001:2018 certification
on OHS Management System under the on OHS Management System under the on OHS Management System under the
management of PT Provices Indonesia. management of PT Provices Indonesia. management of PT Provices Indonesia.
2025 2024 2023
Mempertahankan sertifikasi ISO Mendapatkan sertifikasi ISO 26.000 Mempertahankan sertifikasi Halal dari
26.000 untuk keamanan pangan dan untuk keamanan pangan dan MUI untuk PT Jasa Boga Raya anak
sertifikasi Halal dari MUI untuk PT Jasa mempertahankan sertifikasi Halal dari perusahaan Perseroan yang bergerak
Boga Raya anak perusahaan Perseroan MUI untuk PT Jasa Boga Raya anak dalam bidang Food & Beverages.
yang bergerak dalam bidang Food & perusahaan Perseroan yang bergerak
Beverages. dalam bidang Food & Beverages. Maintained Halal certification from MUI
Maintaining ISO 26,000 certification for for PT Jasa Boga Raya, a subsidiary of
food safety and Halal certification from Obtained ISO 26.000 certification the Company operating in the Food &
the Indonesian Ulema Council (MUI) for food safety and maintained Halal Beverages business.
for PT Jasa Boga Raya, a subsidiary of certification from MUI for PT Jasa Boga
the Company engaged in the Food & Raya, a subsidiary of the Company
Beverages sector. operating in the Food & Beverages
business.
14 PT Bakrieland Development Tbk • Laporan Tahunan 2025 Annual Report www.bakrieland.com
Page 17
Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Ikhtisar Keuangan
Financial Highlights
Laporan Laba (Rugi) dan Penghasilan Komprehensif Lain Konsolidasion
Consolidated Statement on Profit (loss) and Other Comprehensive Income
Uraian 2025 2024 2023 Description
Pendapatan Neto 1.425.943 1.226.740 1.273.390 Net Revenue
Laba Kotor 485.860 418.308 436.851 Gross Profit
Laba Usaha 156.307 93.785 93.698 Operating Profit
Rugi Neto (42.085) (101.948) (1.122.557) Net Loss
Rugi yang dapat diatribusikan kepada: Loss Attributable to:
- Pemilik Entitas Induk (16.697) (68.528) (1.079.192) - Owners of Parent Entity
- Kepentingan Non-Pengendali (25.388) (33.420) (43.365) - Non-Controlling Interest
Rugi Komprehensif Neto yang dapat Net Comprehensive Loss
diatribusikan kepada: Attributable to:
- Pemilik Entitas Induk 5.466 (73.610) (1.067.237) - Owners of Parent Entity
- Kepentingan Non-Pengendali (25.388) (33.420) (43.365) - Non-Controlling Interest
(Rugi) per Saham Dasar/Dilusian (0,97) (2) (26) (Loss) per Basic/Diluted Share (Full
(Angka Penuh) Amount)
Laporan Posisi Keuangan Konsolidasian
Consolidated Statement of Financial Position
Uraian 2025 2024 2023 Description
Jumlah Aset Lancar 1.571.836 1.621.212 2.431.035 Total Current Asset
Jumlah Aset Tidak Lancar 7.065.789 7.120.805 6.208.018 Total Non-Current Asset
Jumlah Aset 8.637.625 8.742.017 8.639.053 Total Asset
Jumlah Liabilitas Jangka Pendek 1.928.898 1.818.658 2.002.507 Total Current Liability
Jumlah Liabilitas Jangka Panjang 706.225 899.144 505.301 Total Non-Current Liability
Jumlah Liabilitas 2.635.123 2.717.802 2.507.808 Total Liability
Jumlah Ekuitas 6.002.502 6.024.215 6.131.245 Total Equity
Laporan Arus Kas Konsolidasian
Consolidated Statement of Cash Flow
Uraian 2025 2024 2023 Description
Kas Neto yang Diperoleh dari 99.285 29.913 36.273 Net Cash Provided by Operating
Aktivitas Operasi Activities
Kas Neto yang Digunakan untuk (42.095) (130.081) (4.832) Net Cash Used in Investment
Aktivitas Investasi Activities
Kas Neto yang Diperoleh dari (40.189) 77.073 (45.801) Net Cash Provided by (Used in)
(Digunakan Untuk) Aktivitas Financing Activities
Pendanaan
Kenaikan (Penurunan) Neto Kas dan 17.001 (23.095) (14.360) Increase (Decrease) in Net Cash and
Setara Kas Cash Equivalent
Pengaruh Perubahan Kurs Mata Uang 14 7 (16) Effect of Change in Exchange Rate
Kepada Kas dan Setara Kas on Cash and Cash Equivalent
Kas dan Setara Kas Awal Tahun 113.592 133.760 148.136 Cash and Cash Equivalent at
Beginning of the Year
Kas dan Setara Kas Akhir Tahun 130.607 113.592 133.760 Cassh and Cash Equivalent at End of
the Year
www.bakrieland.com PT Bakrieland Development Tbk • Laporan Tahunan 2025 Annual Report
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Ikhtisar Keuangan
Financial Highlights
Rasio Keuangan
Financial Ratio
Uraian 2025 2024 2023 Description
Rasio Rugi Bersih terhadap Aset (0,49%) (1,17%) (12,99%) Net Loss to Asset Ratio (Return on
Asset/ROA)
Rasio Rugi Bersih terhadap Ekuitas (0,70%) (1,69%) (18,31%) Net Loss to Equity Ratio (Return on
Equity/ROE)
Rasio Marjin Laba Kotor terhadap 34,07% 34,10% 34,31% Gross Profit Margin to Revenue Ratio
Pendapatan
Rasio Marjin Laba Usaha terhadap 10,96% 7,65% 7,38% Operating Profit Margin to Revenue
pendapatan Ratio
Rasio Marjin Rugi Bersih terhadap (2,95%) (8,31%) (88,16%) Net Loss Margin to Revenue Ratio
pendapatan
Rasio Lancar 81,49% 89,14% 121,40% Current Ratio
Rasio Liabilitas terhadap Aset 30,51% 31,09% 29,03% Liability to Asset Ratio
Rasio Liabilitas terhadap Ekuitas 43,90% 45,11% 40,90% Liability to Equity Ratio
16 PT Bakrieland Development Tbk • Laporan Tahunan 2025 Annual Report www.bakrieland.com
Page 19
Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Ikhtisar Bisnis
Business Highlights
Pendapatan Neto Jumlah Liabilitas Rugi Neto Tahun Berjalan
Net Revenues Total Liabilities Net Loss for the Year
dalam Miliar Rupiah | in Billion Rupiah dalam Miliar Rupiah | in Billion Rupiah dalam Miliar Rupiah | in Billion Rupiah
1.425.943 1.226.740 1.273.390 2.635.123 2.717.802 2.507.808 (42.085) (101.948) (1.122.557)
2025
2025
2025
2024
2024
2024
2023
2023
2023
Jumlah Aset Jumlah Ekuitas
Total Assets Total Equities
dalam Miliar Rupiah | in Billion Rupiah dalam Miliar Rupiah | in Billion Rupiah
8.637.625 8.742.017 8.639.053 6.002.502 6.024.215 6.131.245
2025
2025
2024
2024
2023
2023
Pendapatan
Revenues
dalam Miliar Rupiah | in Billion Rupiah
13% 12%
22%
87% 88% 78%
2025 2024 2023
Pendapatan Tidak Berulang Pendapatan Berulang
Non-Recurring Recurring
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Ikhtisar Kinerja Saham
Stock Performance Highlights
INFORMASI HARGA SAHAM SHARE PRICE INFORMATION
Selama tahun 2025, harga saham Perseroan tidak volatile dan During the year 2025, the Company's share prices was not
cenderung di harga Rp12. volatile and tended to be at a price of Rp12.
PENGHENTIAN SEMENTARA PERDAGANGAN TEMPORARY SUSPENSION OF STOCK TRADING
SAHAM (SUSPENSION) DAN/ ATAU AND/OR DELISTING OF SHARES
PENGHAPUSAN PENCATATAN SAHAM
(DELISTING)
Sepanjang tahun 2025, Perseroan tidak pernah dikenakan Throughout the year 2025, the Company was never subject
sanksi yang dapat berpengaruh terhadap aktivitas perdagangan to sanctions that could have affected share-trading activities
saham di Bursa Efek tempat Perseroan mencatatkan saham on the Stock Exchange where the Company lists and trades
dan memperdagangkan saham, baik penghentian sementara shares, including temporary suspension of share trading and/
perdagangan saham (suspension) dan/atau pembatalan or cancellation of share listing (delisting). Thus, there is no
pencatatan saham (delisting). Dengan demikian, tidak information related to the impact of the temporary suspension
terdapat informasi terkait dampak dari penghentian sementara of share trading and/or cancellation of share listing (delisting)
perdagangan saham (suspension) dan/atau pembatalan to present in this Annual Report.
pencatatan saham (delisting), yang dapat disajikan dalam
Laporan Tahunan ini.
AKSI KORPORASI CORPORATE ACTION
Di sepanjang tahun 2025, tidak terdapat aksi korporasi, yang Throughout the year 2025, there were no corporate actions
menyebabkan terjadinya perubahan pada saham, seperti that caused changes to the shares, such as a stock split, reverse
pemecahan saham (stock split), penggabungan saham (reverse stock, share dividends, bonus shares, changes in the nominal
stock), dividen saham, saham bonus, perubahan nilai nominal value of shares, issuance of convertible securities, and additions
saham, penerbitan efek konversi, serta penambahan dan and reductions to capital. Therefore, there was no information
pengurangan modal. Dengan demikian, tidak terdapat informasi related to the date of corporate actions; stock splits, reverse
terkait tanggal pelaksanaan aksi korporasi; rasio pemecahan stock, share dividends, bonus shares, the number of convertible
saham (stock split), penggabungan saham (reverse stock), securities issued, and changes in the nominal value of shares,
dividen saham, saham bonus, jumlah efek konversi yang the number of shares outstanding after corporate actions; the
diterbitkan, dan perubahan nilai nominal saham; jumlah saham number of convertible shares exercised (if any); and the share
beredar sesudah aksi korporasi; jumlah saham konversi yang price after the corporate actions.
dilaksanakan (jika ada); dan harga saham sesudah aksi korporasi.
INFORMASI MENGENAI OBLIGASI SUKUK ATAU INFORMATION ON SUKUK BONDS OR
OBLIGASI KONVERSI YANG MASIH BEREDAR OUTSTANDING CONVERTIBLE BONDS
Sepanjang tahun 2025, Perseroan tidak memiliki obligasi, sukuk, Throughout the year 2025, the Company did not retain any
atau obligasi konversi yang beredar (outstanding). Dengan bonds, sukuk, or outstanding convertible bonds. Thus, there is
demikian, tidak terdapat informasi mengenai obligasi/sukuk/ no information on bonds/sukuk/outstanding convertible bonds
obligasi konversi yang beredar (outstanding) pada laporan to present in this Annual Report.
tahunan ini.
18 PT Bakrieland Development Tbk • Laporan Tahunan 2025 Annual Report www.bakrieland.com
Page 21
Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
www.bakrieland.com PT Bakrieland Development Tbk • Laporan Tahunan 2025 Annual Report
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Peristiwa Penting 2025
Important Events of 2025
Januari 2025
01 January 2025
Rivera Outbond & Edutainment menambah wahana baru Taman Burung
The additional Bird Park at Rivera Outbound & Edutainment
Februari 2025
02 February 2025
Hotel Grand ELTY Krakatoa menambah vila baru bernama Nirwana Villa
Hotel Grand ELTY Krakatoa adds a new villa called Nirwana Villa
April 2025
03 April 2025
JungleSea Kalianda, taman rekresi tepi pantai yang berlokasi di Kalianda
Nirwana Resort resmi di buka
JungleSea Kalianda, a beach-side recreational park located within Kalianda
Nirwana Resort, officially opened
April 2025
03 April 2025
Urban Camp sebagai wahana baru Rivera Outbond & Edutainment resmi
dibuka
Urban Camp as a new facility for Rivera Outbond & Edutainment has officially
opened
April 2025
03 April 2025
Perseroan raih penghargaan “The Best Human Capital 2025 for Driving Organizational
Growth Through Value Based Human Capital Initiatives” pada ajang Indonesia
Human Capital Awards 2025 diselenggarakan oleh Warta Ekonomi.
The Company received “The 2025 Best Human Capital for Driving Organizational
Growth Through Value-Based Human Capital Initiatives” at the 2025 Indonesian
Human Capital Awards held by Warta Ekonomi.
20 PT Bakrieland Development Tbk • Laporan Tahunan 2025 Annual Report www.bakrieland.com
Page 23
Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Juni 2025
06 June 2025
Perseroan raih 2 (dua) penghargaan di Indonesia Property & Bank Award
(IPBA) 2025 untuk Unit Usaha Kahuripan Nirwana Sidoarjo dan Provices
Indonesia
The Company received 2 (two) awards at the 2025 Indonesian Property
& Bank Award (IPBA) for the Kahuripan Nirwana Sidoarjo and Provices
Indonesia Business Units.
Juni 2025
06 June 2025
Hotel the Grove Suites luncurkan fasilitas baru, ballroom, bernama Grand
Onyx Ballroom
The Grove Suites Hotel launched the new Grand Onyx Ballroom
Juli 2025
07 July 2025
Perseroan laksanakan Rapat Umum Pemegang Saham (RUPS) Tahunan di
Onyx Ballroom the Grove Suites, Rasuna Epicentrum Jakarta.
PT Bakrieland Development Tbk held its Annual General Meeting of
Shareholders (GMS) at the Onyx Ballroom of The Grove Suites, Rasuna
Epicentrum Jakarta.
Desember 2025
12 December 2025
Athlon Pool, fasilitas baru di Kahuripan Nirwana dengan bentuk kolam renang
berstandar semi-olimpiade, dibangun dan bekerja sama dengan PT Raharja
Inovasi Akuatik untuk operasionalisasinya.
Athlon Pool, the new semi-olympic standard swimming pool at Kahuripan
Nirwana, built and operated in cooperation with PT Raharja Inovasi Akuatik .
Desember 2025
12 December 2025
Kahuripan Nirwana serah terima perdana cluster Veranda
Initial handover of the Veranda cluster at Kahuripan Nirwana
Desember 2025
12 December 2025
Signing Business Plan & Budget Bakrieland Group 2026-2030
Signing of Bakrieland Group 2026-2030 Business Plan & Budget
www.bakrieland.com PT Bakrieland Development Tbk • Laporan Tahunan 2025 Annual Report
21
Page 24
Page 25
Profil
Perusahaan
Company Profile
Bakrieland • Laporan Tahunan 2025 Annual Report
Page 26
Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Data Perusahaan
Company Data
Nama Perusahaan
Name of Company
PT Bakrieland Development Tbk
Bidang Usaha Developer dan Pembangunan Real Estate
Type of Business Real Estate and Property Developer
Komposisi Pemegang Saham · KPD Simas Equity Fund 2 (5.35%)
per 31 Desember 2025 · Interventures Capital Pte. Ltd (5.12%)
Shareholder Composition
· Masyarakat (Kepemilikan <5%) (89,53%)
as of 31 December 2025
Public (Ownership of <5%) (89.53%)
Tanggal Pendirian 12 Juni 1990
Date of Establishment 12 June 1990
Dasar Hukum Pendirian Didirikan berdasarkan Akta Notaris John Leonard
Legal Basis of Establishment Waworuntu, S.H., No. 209 dan telah disahkan oleh
Menteri Kehakiman Republik Indonesia dalam Surat
Keputusan No. C2-1978.HT.01.01.TH.91 tanggal 31 Mei
1991 serta diumumkan dalam Berita Negara Republik
Indonesia No. 93 tanggal 19 November 1991.
Established under Notarial Deed of John Leonard Waworuntu, S.H.,
No. 209 and ratified by the Minister of Justice of the Republic of
Indonesia based on Decision Letter No. C2-1978.HT.01.01.TH.91
dated 31 May 1991 and published in the State Gazette of the
Republic of Indonesia No. 93 dated 19 November 1991.
Modal Dasar
Authorized Capital
Rp10.000.000.000.000
24 PT Bakrieland Development Tbk • Laporan Tahunan 2025 Annual Report www.bakrieland.com
Page 27
Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Data Perusahaan
Company Data
Modal Ditempatkan dan Disetor Penuh
Issued and Fully Paid Capital Stock
43.521.913.019
Pencatatan Saham 30 Oktober 1995
Stock Listing 30 October 1995
Kode Saham
Stock Code
ELTY
Bursa Bursa Efek Indonesia
Stock Exchange Indonesia Stock Exchange
Jumlah SDM per 31 Desember 2025 7.984 karyawan
Total Employees as of 31 December 2025 7.984 employee
Alamat Kantor Pusat Wisma Bakrie I
Head Office Address Jl. H.R. Rasuna Said Kav B-1, 6th Foor
Jakarta 12920 – Indonesia
Tel: 021-5257835
Situs Web http://www.bakrieland.com
Website
E-Mail corporate.info@bakrieland.com
Hubungan Investor
Investor Relations
corporate.info@bakrieland.com
Media Sosial @Bakrieland_Group
Social Media (Instagram, Tiktok, dan Facebook)
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25
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Sejarah Perusahaan
Company History
PT Bakrieland Development Tbk (“Bakrieland” atau “Perseroan”)
memulai kiprahnya pada industri properti nasional dengan berdiri
pada 12 Juni 1990 di bawah nama PT Purilestari Indah Pratama.
Empat tahun kemudian, pada Desember 1994, Perseroan
berganti nama menjadi PT Elang Realty. Di tahun 1995 Perseroan
melaksanakan Penawaran Umum Perdana Saham (IPO) di Bursa
Efek Indonesia (BEI) sehingga resmi tercatat sebagai perusahaan
publik dengan nama PT Elang Realty Tbk.
PT Bakrieland Development Tbk (“Bakrieland” or the “Company”) commenced
its presence in Indonesia’s property industry upon its establishment on 12 June
1990 under the name PT Purilestari Indah Pratama. Four years later, in December
1994, the Company changed its name to PT Elang Realty. In 1995, the Company
conducted its Initial Public Offering (IPO) on the Indonesia Stock Exchange
(IDX), thereby officially becoming a publicly listed company under the name
PT Elang Realty Tbk.
Pada tahun 1997 Perseroan kembali melakukan perubahan nama In the year 1997, the Company again changed its name to
menjadi PT Bakrieland Development Tbk. Sejak saat itu, Perseroan PT Bakrieland Development Tbk. Since then, the Company
semakin memperkuat posisinya sebagai pengembang kawasan continued to strengthen its position as an integrated property
terpadu yang menghadirkan berbagai proyek properti bernilai developer that delivers various added-value property projects in
tambah di Indonesia. Indonesia.
Kegiatan usaha Perseroan berfokus pada pengembangan hunian The Company’s business activities focus on development of
segmen menengah dan menengah-atas di berbagai lokasi strategis middle and middle-upper segment residences in various strategic
di Indonesia. Bakrieland dikenal sebagai pionir pengembangan locations in Indonesia. Bakrieland is known as the pioneer in
superblock berskala besar melalui kawasan Rasuna Epicentrum superblock development, large-scale city property in Jakarta,
di Jakarta, sekaligus sebagai salah satu pengembang hunian Rasuna Epicentrum, and also o as one of the middle-upper
menengah atas terbesar di Kota Bogor dengan proyek Bogor segment residential developer in the city of Bogor with the Bogor
Nirwana Residence. Nirwana Residence project.
Perjalanan bisnis Perseroan terus berkembang ke berbagai sektor The Company’s business track continued in various sectors
dan lokasi. Pada tahun 2007, Perseroan merambah sektor rekreasi and locations. In the year 2007, the Company expanded into
melalui pengembangan The Jungle Waterpark, yang kemudian the recreation sector through the development of the Jungle
diperluas dengan peluncuran Rivera Outbound & Edutainment. Waterpark, then further expanded with the launching of the Rivera
Tahun 2014 menjadi tonggak penting lainnya ketika Perseroan Outbound & Edutainment. In 2014, another milestone was marked
mengembangkan township Kahuripan Nirwana di Sidoarjo, Jawa when the Company developed the Kahuripan Nirwana township
Timur, serta memasuki pasar Yogyakarta melalui proyek Awana in Sidoarjo, East Java, and into Yogyakarta market through the
Yogyakarta, sebuah kawasan terpadu yang menggabungkan Awana Yogyakarta project, an integrated property that combined
konsep hunian dan hotel The Alana Malioboro. Pada tahun yang the concept of residential and hotel, The Alana Malioboro. In the
sama, Perseroan memperluas portofolio hunian di Kota Bogor same year, the Company expanded its residential portfolio in
melalui proyek Bumi Pakuan. Bogor City with Bumi Pakuan project.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Sejarah Perusahaan
Company History
Di tahun 2024, Perseroan memperkuat portofolio bisnis hospitality In the year 2024, the Company reinforced its hospitality
dengan mengambil alih Aston Sidoarjo City Hotel & Conference business with the takeover of the Aston Sidoarjo City Hotel
Center sebagai bagian dari strategi ekspansi dan diversifikasi & Conference Center as part of the expansion strategy and
produk. Di tahun 2025, Perseroan kembali mengembangkan lini product diversification. In 2025, the Company again developed
usaha taman rekreasi dengan membuka JungleSea Kalianda, its recreational park line of business with the opening of the
taman rekreasi keluarga di kawasan Kalianda Nirwana Resort, JungleSea Kalianda, a family recreation park in the Kalianda
Lampung. Turut dikembangkan juga di kawasan Sawangan Nirwana Resort compound, Lampung. In the Sawangan area a
dengan menggandeng mitra strategis, Athlon, untuk membangun joint strategic partnership with Athlon was established to build
berbagai fasilitas olah raga yang melengkapi fasilitas yang sudah various sports outlets that complement existing facilities. In
ada. Selain itu, Perseroan membangun fasilitas-fasilitas baru di addition, the Company developed new facilities in already-owned
kawasan yang sudah ada dimiliki untuk terus memberikan nilai properties to continuously provided added values and customers’
pada properti yang ada dan kenyamanan pelanggan. convenience.
Sepanjang tahun 2025, Perseroan mengelola 5 (lima) proyek aktif, Throughout the year 2025, the Company managed 5 (five)
terdiri dari 1 (satu) proyek perumahan di wilayah Sidoarjo, 2 (dua) active projects, consisting of 1 (one) project in Sidoarjo area, 2
proyek perumahan di wilayah Bogor, 1 (satu) proyek perumahan (two) housing projects in Bogor area, 1 (one) housing project in
di Yogyakarta, serta 1 (satu) proyek wisata di Kalianda, Lampung, Yogyakarta, and 1 (one) tourism project in Kalianda, Lampung,
yang telah resmi dibuka pada Maret 2025. which was official opened in March 2025.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Jejak Langkah
Milestones
1984-1990 1995-2004
Juni 1984 | June 1984 Oktober 1995 | Oktober 1995
Kelompok Usaha Bakrie melalui PT Catur Swasakti Utama (sekarang bernama Pada 30 Oktober 1995, Perseroan melakukan Penawaran Umum Saham Perdana di
PT Bakrie Swasakti Utama, anak perusahaan Perseroan), memulai bisnis Bursa Efek Indonesia (d/h Bursa Efek Jakarta) sebanyak 110.000.000 saham dengan
pembangunan properti dengan membangun Wisma Bakrie, gedung Graha Kapital, nilai nominal Rp500 per saham dan harga penawaran sebesar Rp625 per saham.
dan Apartemen Taman Rasuna di Jakarta. On 30 October 1995, the Company held an Initial Public Offering on the Indonesia
Bakrie Group, through PT Catur Swasakti Utama (now as PT Bakrie Swasakti Utama, a Stock Exchange (formerly as Jakarta Stock Exchange) of 110,000,000 shares at a
subsidiary of the Company), started its property development business with building nominal value of Rp500 per share and offering price of Rp625 per share.
Wisma Bakrie, Graha Kapital building, and Taman Rasuna Apartment in Jakarta.
September 1997 | September 1997
Juni 1990 | June 1990
Penawaran Umum Terbatas I sebanyak 1.050.000.000 saham biasa.
Perseroan didirikan dengan nama PT Puri Lestari Indah Pratama pada Juni 1990 dan Initial Public Offering of 1,050,000,000 common stock.
berganti nama menjadi PT Elang Realty pada Desember 1994. Selanjutnya pada
tahun 1997, PT Elang Realty kembali mengubah namanya menjadi PT Bakrieland
Development Tbk. Mei 2004 | May 2004
The Company was established under the name PT Puri Lestari Indah Pratama in June Perseroan mengakuisisi 73,48% kepemilikan saham PT Bakrie Swasakti Utama.
1990 and changed its name to PT Elang Realty in December 1994. Then in 1997, PT
The Company acquisitioned 73.48% share ownership of PT Bakrie Swasakti Utama.
Elang Realty again changed its name to PT Bakrieland Development Tbk.
2012–2013 2010–2011
Desember 2012 | December 2012 Agustus 2010 | August 2010
Perseroan melakukan divestasi dengan melepas seluruh kepemilikannya di PT Lido Perseroan mengambil saham baru yang diterbitkan oleh PT Bukit Jonggol Asri
Nirwana Parahyangan (d/h PT Fusion Plus Indonesia). sebanyak 666.666.667 saham atau 37,88%.
The Company divested its total ownership in PT Lido Nirwana Parahyanan (formerly The Company acquired new shares issued by PT Bukit Jonggol Asri of 666,666,667
as PT Fusion PlusIndonesia). shares or 37.88%.
April 2013 | April 2013 Januari 2011 | January 2011
Perseroan melalui PT Graha Andrasentra Propertindo Tbk melakukan divestasi atas Perseroan mengambil saham baru yang diterbitkan oleh PT Bukit Jonggol Asri
15% kepemilikan saham pada PT Bukit Jonggol Asri. sebanyak 170.000.000 saham sehingga kepemilikan meningkat menjadi 43,36%.
The Company, through PT Graha Andrasentra Propertindo Tbk, divested its 15% The Company acquired new shares issued by PT Bukit Jonggol Asri of 170,000,000
shares ownership in PT Bukit Jonggol Asri. shares that ownership increased to 43.36%
Juli & Agustus 2013 | July & August 2013 September 2011 | September 2011
Perseroan melalui PT Bakrie Nirwana Semesta dan Sugilite Company Limited Perseroan mengambil saham baru yang diterbitkan oleh PT Bukit Jonggol Asri
melakukan divestasi atas 100% saham pada PT Bali Nirwana Resort. sebanyak 256.333.333 saham sehingga kepemilikan meningkat menjadi 50%.
The Company, through PT Bakrie Nirwana Semesta and Sugilife Company Limited, The Company acquired new shares issued by PT Bukit Jonggol Asri of 256,333,333
divested 100% shares in PT Bali Nirwana Resort. shares that ownership increased to 50%.
2013–2014
Desember 2013 | December 2013 Oktober 2014 | October 2014
Perseroan melalui PT Bakrie Swasakti Utama melakukan divestasi aset properti Perseroan melalui Anak Perusahaan PT Graha Andrasentra Propertindo Tbk telah
Epicentrum Walk Mall, yang merupakan pusat perbelanjaan dan hiburan yang menyelesaikan divestasi 35% kepemilikan saham pada PT Bukit Jonggol Asri kepada
berlokasi di kawasan Rasuna Epicentrum. PT Sentul City Tbk dan PT Gili Tirta Anugrah.
The Company, through PT Bakrie Swasakti Utama, divested its asset of Epicentrum The Company, through Subsidiary PT Graha Andrasentra Propertindo Tbk,
Walk Mall property, a shopping and recreation centre located in the Rasuna completed its divestment of 35% shares ownership in PT Bukit Jonggol Asri to PT
Epicentrum compound. Sentul City Tbk and PT Gili Tirta Anugrah.
Juni 2014 | June 2014
Perseroan melalui Anak Perusahaan PT Bakrie Swasakti Utama melakukan akuisisi
99,21% saham PT Mutiara Masyhur Sejahtera.
The Company, through Subsidiary PT Bakrie Swasakti Utama, acquisitioned 99.21%
shares of PT Mutiara Masyhur Sejahtera.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Jejak Langkah
Milestones
2005–2008 2009
November 2005 | November 2005 Juli 2009 | July 2009
o Penawaran Umum Terbatas II sebanyak 4.200.000.000 saham biasa. o Penerbitan Sukuk Ijarah Bakrieland Development dengan sisa imbalan sebesar
o Avenue Luxembourg Sarl membeli 12% kepemilikan saham dalam PT Bakrieland Rp150.000.000.000.
Development Tbk. o Melalui PT Bakrie Nirwana Semesta, Perseroan meningkatkan penyertaan modal
o Limited Public Offering II of 4,200,000,000 common stock. pada PT Bali Nirwana Resort menjadi 52,55%.
o Avenue Luxembourg Sarl purchased 12% shares ownership in PT Bakrieland o Issuance of Bakrieland Development’s Sukuk Ijarah with residual benefit of
Development Tbk. Rp150,000,000,000.
o Through PT Bakrie Nirwana Semesta, the Company increased its capital
participation in PT Bali Nirwana Resort to 52.55%
April 2007 | April 2007
Penawaran Umum Terbatas III sebanyak 14.000.000.000 saham biasa. Oktober 2009 | October 2009
Limited Public Offering III of 14,000,000,000 common stock.
Melalui PT Bakrie Toll Road yang sahamnya 99,99% dimiliki oleh PT Bakrie
Infrastructure (anak perusahaan), Perseroan meningkatkan investasinya pada
Maret 2008 | March 2008 PT Semesta Marga Raya menjadi 64,98%
Penerbitan Obligasi I Bakrieland Development tahun 2008 dengan tingkat bunga Through PT Bakrie Toll Road, whose 99.99% of shares is owned by PT Bakrie
tetap sebesar Rp500.000.000.000. Infrastructure (subsidiary), the Company increased its investment in PT Semesta
Marga Raya to 64.98%.
Issuance of Bakrieland Development’s Bond I of year 2008 with interest rate of
Rp500,000,000,000.
2010
Januari 2010 | January 2010 Maret 2010 | March 2010
Perseroan meningkatkan kepemilikan menjadi 100% di PT Semesta Marga Raya Melalui anak perusahaan BLD Investment Pte. Ltd., Perseroan menerbitkan Equity-
melalui anak perusahaannya, PT Satria Cita Perkasa, Pan Galactic Investment Ltd., Linked Bond sebesar USD155.000.000.
dan Transglobal Finance Ltd. Through subsidiary BLD Investment Pte. Ltd., the Company issued Equity-Linked
The Company increased its ownership to 100% in PT Semesta Marga Raya through Bond of USD155,000,000.
subsidiary PT Satria Cita Perkasa, Pan Galactic Investment Ltd., and Transglobal
Finance Ltd.
Juni 2010 | June 2010
Maret 2010 | Maret 2010 Penawaran Umum Terbatas IV sebanyak 19.959.885.695 saham biasa Seri B dengan
nilai nominal Rp100 per saham dan harga penawaran Rp160 per saham atau sebesar
Melalui anak perusahaan BLD Investment Pte. Ltd., Perseroan menerbitkan Equity- Rp3.193.581.711.200, yang tercatat di Bursa Efek Indonesia.
Linked Bond sebesar USD155.000.000. Limited Public Offering IV of 19,959,885,695 common stock B Series with a nominal
Through subsidiary BLD Investment Pte. Ltd., the Company issued Equity-Linked value of Rp100 per share or Rp3,193,581,711,200 , registered on the Indonesia Stock
Bond of USD155,000,000. Exchange.
2014–2015
Oktober 2014 | October 2014 Juni 2015 | June 2015
Perseroan melalui Anak Perusahaan PT Graha Andrasentra Propertindo Tbk Perseroan melakukan akuisisi saham PT Jasa Boga Raya dari PT Danatama Perkasa
melakukan akuisisi 100% saham PT JungleLand Asia dari PT Bukit Jonggol Asri dan sebesar 85%.
PT Sentul City Tbk masing-masing sebesar 60% dan 40%. Perseroan melalui Anak Perusahaan PT Bakrie Nirwana Semesta melakukan divestasi
The Company, through Subsidiary PT Graha Andrasentra Propertindo Tbk, atas 100% saham PT Samudera Asia Nasional.
acquisitioned 100% shares in PT JungleLand Asia from PT Bukit Jonggol Asri and PT The Company acquisitioned 85% shares in PT Jasa Boga Raya from PT Danatama
Sentul City Tbk each with 60% and 40% respectively. Perkasa.
The Company, through Subsidiary PT Bakrie Nirwana Semesta, divested 100%
shares in PT Samudera Asia Nasional.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Jejak Langkah
Milestones
2016–2018 2018-2019
Juni 2016 | June 2016 Februari 2018 | February 2018
Penawaran Umum Saham Perdana PT Graha Andrasentra Propertindo Tbk (Anak o Perseroan memenuhi syarat efektif skema restrukturisasi dan menyampaikan
Perusahaan) yang dilakukan di Jakarta. completion notice ke pengadilan tinggi Singapura.
Initial Public Offering of PT Graha ANdrasentra Propertindo Tbk (Subsidiary) o Perseroan melakukan distribusi atas waran perusahaan dan 37,9% saham PT Graha
conducted in Jakarta. Andrasentra Propertindo Tbk (GAP) melalui anak perusahaan PT Prima Bisnis
Utama (PBU) kepada kreditur sebagai bagian pemenuhan skema restrukturisasi.
o The Company complied with the effective requirements of the restructuring
November 2017 | November 2017 scheme and submitted a completion notice to the Singapore High Court.
o The Company distributed company warrants and 37.9% of shares in PT Graha
Skema restrukturisasi utang obligasi Perseroan senilai USD155 juta disetujui melalui
Andrasentra Propertindo Tbk (GAP) through its subsidiary PT Prima Bisnis Utama
putusan Pengadilan Tinggi Singapura.
(PBU) to creditors as part of fulfilling the restructuring scheme.
The Company’s bond debt restructuring scheme worth USD155 million approved
through Singapore High Court decision.
Maret 2018 | March 2018
Januari 2018 | January 2018 Penerbitan final notice dari Pengadilan Tinggi Singapura atas terpenuhinya skema
restrukturisasi yang menyatakan bahwa kreditur membebaskan Perseroan dari
Perseroan mendapatkan persetujuan pemegang saham dalam Rapat Umum kewajiban dan segala jaminan.
Pemegang Saham Luar Biasa (RUPSLB) untuk menyelesaikan skema restrukturisasi
Issuance of a final notice from the Singapore High Court upon fulfilment of the
dan penerbitan sebanyak 2.518.461.951 waran melalui mekanisme penambahan
restructuring scheme, which stated that the creditors released the Company from
modal tanpa Hak Memesan Efek Terlebih Dahulu (HMETD).
obligations and all guarantees.
The Company received shareholders’ approval at the Extraordinary General Meeting
of Shareholders for the completion of the restructuring scheme and issuance of
2,518,461,951 warrants through the capital increase mechanism without Pre-
September 2019 | September 2019
emptive Rights.. Perseroan melakukan divestasi mayoritas kepemilikan sahamnya dalam PT Bakrie
Nirwana Semesta kepada PT Riverton Group.
The Company divested the majority of its share ownership in PT Bakrie Nirwana
Semesta to PT Riverton Group..
2022–2025
Desember 2022 | December 2022
Perseroan melalui Unit Usaha, PT Graha Andrasentra Propertindo Tbk, melepaskan
51,44% kepemilikan saham di PT Jungleland Asia (JLA) kepada PT Adiprotek
Envirodunia.
The Company, through Business Unit PT Graha Andrasentra Propertindo Tbk,
released 51.44% shares ownership in PT JungleLand Asia (JLA) to PT Adiprotek
Envirodunia.
Desember 2024 | December 2024
Perseroan melalui Unit Usaha PT Mutiara Masyhur Sejahtera (PT MMS) mengambil
alih PT Graha Istana Nirwana (GIN), yang merupakan pemilik Aston Sidoarjo City
Hotel & Conference Center (Aston Sidoarjo).
The Company, through Business Unit PT Mutiara Masyhur Sejahtera (PT MMS),
took over PT Graha Istana Nirwana (GIN), owner of Aston Sidoarjo City Hotel &
Conference Center (Aston Sidoarjo).
Juni 2025 | June 2025
Perseroan melalui Unit Usaha, PT Graha Andrasentra Propertindo Tbk, melaksanakan
konversi piutang lain-lain menjadi saham pada PT Gili Tirta Anugerah.
The Company through its Business Unit, PT Graha Andrasentra Propertindo Tbk.,
converted other receivables into shares in PT Gili Tirta Anugerah.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Visi, Misi, Nilai dan
Budaya Perusahaan
Vision, Mission, Values and Corporate Culture
Visi Vision
Menjadi perusahaan properti terintegrasi
yang terdepan di Indonesia.
To be a leading integrated property company in Indonesia.
Misi Mission
Mewujudkan living products berkualitas dan
terintegrasi bagi bangsa melalui pemanfaatan
kompetensi internal dan mitra bisnis dengan
cara yang menjunjung tinggi keberlanjutan
finansial dan lingkungan.
Delivering integrated quality living products for the nation that leverage our
competencies and development partners in a way that upholds financial and
environmental sustainability.
Budaya Perusahaan
Corporate Culture
Kewirausahaan,
Kekeluargaan Pelayanan
Inovasi
dan Profesionalisme Berkualitas Terbaik Innovation
Entrepreneurship, Togetherness Excellent Service Quality
and Professionalism
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Tata Nilai
Values
Mengutamakan kerjasama dan kolaborasi
Sinergi untuk nilai tambah yang lebih besar.
Synergy Prioritizing cooperation and collaboration for
higher added value.
Kreativitas menuju perubahan positif.
Inovatif “Kebaruan” yang menciptakan nilai.
Innovative Creativity towards positive change.
”Innovation/Novelty” that creates value.
Cepat dan tangkas dalam menangkap peluang
Gesit dan menghadapi berbagai tantangan.
Responsiveness Fast and competent in seizing opportunities and
in facing various challenges.
Amanah Menjunjung tinggi etika dan kejujuran.
Integrity Hold high ethics and honesty.
Peduli Menunjukkan kebaikan dan kepedulian.
Caring Portray goodness and care
Bidang Usaha
Type of Business
Kegiatan Usaha Sesuai Anggaran Dasar Terakhir Business Activities Based on Most Recent Articles of Association
Berdasarkan perubahan Anggaran Dasar terakhir yang dituangkan Based on the most recently amended Articles of Association as
dalam Akta No. 4 yang dibuat oleh Aulia Taufani, S.H., MKn, Notaris disclosed in Deed No. 4 made before Aulia Taufani, S.H., MKn,
di Jakarta, tanggal 1 September 2021, Perseroan menjalankan Notary in Jakarta, dated 1 September 2021, the Company carries
kegiatan usaha di bidang properti. Kegiatan usaha Perseroan, out its business activities in the property field. The Company’s
meliputi pembangunan, perdagangan dan jasa yang berhubungan business activities include trade and services connected to real
dengan real estat, properti dan infrastruktur. estate, property, and infrastructure.
Kegiatan Usaha yang Telah Dijalankan Hingga Tahun 2025 Business Activities Conducted in 2025
Selama tahun 2025, Perseroan menjalankan kegiatan usaha yang During the year 2025, the Company carried out its business
sesuai dengan Anggaran Dasar terakhirnya. activities in accordance with the most recent applicable Articles
of Association.
Produk dan Jasa Yang Dihasilkan Products and Services Generated
Perseroan mengembangkan kawasan dengan berbagai portfolio The Company develops areas with various property product
produk properti di bidang perumahan, hotel, mal, apartemen, portfolios in housing, hotels, mall, apartments, offices, recreation
perkantoran, taman rekreasi, dan manajemen properti di Indonesia. parks and property management in Indonesia.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Wilayah Operasional
Areas of Operation
Lampung Kalianda Nirwana Resort | PT Krakatau Lampung Tourism Development
Kawasan pengembangan seluas 350 Ha untuk resort, park and recreation, dan taman rekreasi
yang berlokasi di Kalianda, Lampung Selatan.
A 350 Ha development area for resorts, parks and recreation, and recreational parks located in
Kalianda, South Lampung.
Sentul
PT Jasa Boga Raya
Perusahaan yang bergerak dalam usaha tata boga dengan outlet di berbagai lokasi premium dan jasa katering
yang memiliki pilihan menu nusantara maupun manca negara.
A company engaged in the culinary business with outlets in various premium locations and catering services that
have a choice of Indonesian and international menus.
Bogor Bogor Nirwana Residence | PT Graha Andrasentra Propertindo Tbk
Kawasan pengembangan seluas ±300 Ha untuk proyek perumahan menengah-atas di pusat kota Bogor, Jawa
Barat, yang dilengkapi area komersial, Aston Bogor Hotel & Resort dan taman rekreasi (The Jungle Waterpark dan
Rivera Outbound & Edutainment ) secara terintegrasi.
A development area of ±300 Ha for a middle-upper segment housing project in central Bogor, West Java,
complete with an integrated commercial area, Aston Bogor Hotel & Resort and recreation parks (The Jungle
Waterpark and Rivera Outbound & Edutainment).
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Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Jakarta
Rasuna Epicentrum | PT Bakrie Swasakti Utama
Kawasan pengembangan di area CBD Kuningan seluas 53,5 Ha, merupakan proyek superblock pertama, terbesar dan
terlengkap di Jakarta yang terdiri dari Apartemen, Perkantoran, Komersial, Hotel dan Pusat Kebugaran.
A development area of 53.5 Ha in Kuningan CBD, the first, largest and most complete superblock project in Jakarta
consisting of Apartments, Office and Commercial Space, Hotels and Fitness Centers.
Provices Group | PT ProVices Indonesia
Memfokuskan bisnisnya pada jasa pengelolaan properti (property management).
Focuses its business on property management services.
Sentra Timur Residence | PT Bakrie Pangripta Loka
Kawasan proyek Rusunami yang berlokasi di kawasan Pulogebang, Jakarta Timur dengan total mencapai
7 menara yang sudah dibangun.
Rusunami (low-cost apartment) complex project located in the Pulogebang area, East Jakarta, with 7 built towers.
Wisma Bakrie | PT Bakrie Swasakti Utama
Area perkantoran yang terdiri dari 2 gedung dengan luas area sewa mencapai 25.157 m2.
Offices area consist of 2 office buildings with leasing space of up to 25,157 sqm.
Yogyakarta
Awana | PT Graha Multi Insani
Terletak di pusat kota Yogyakarta, kawasan seluas 1,8 Ha terdiri dari hotel The Alana Hotel and Conference Center
Malioboro yang memiliki 296 unit kamar hotel dan juga klaster rumah dengan 38 unit townhouse.
Located in the city center of Yogyakarta, the 1.8 Ha area consists of The Alana Hotel and Conference Center Malioboro
which has 296 hotel rooms and also housing cluster with 38 townhouse units.
Sidoarjo
Kahuripan Nirwana | PT Mutiara Masyhur Sejahtera
Pengembangan Township yang terletak di Kota Sidoarjo, Jawa Timur dengan masterplan seluas ±634 Ha yang terdiri
dari perumahan, apartemen, dan hotel Aston Sidoarjo City Hotel and Conference Center.
A Township development located in the city of Sidoarjo, East Java with a masterplan spread to + 634 Ha consisting of
housing, apartment, and Aston Sidoarjo City Hotel and Conference Center.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Struktur Perusahaan
Company Structure
PT Bakrieland Development Tbk
Limitless World International
100,00%
Services 6 Limited
PT Superwish Perkasa 1 100,00%
PT Bumi Daya Makmur 2 100,00%
PT Bakrie Swasakti Utama 3 99,63%
PT Bakrie Pangripta Loka 4 100,00%
PT Bakrie Pesona Rasuna 98,80% PT Provices Karya Mandiri 96,00%
PT Graha Multi Insani 5 100,00% PT Provices Lintas Mandiri 99,95%
PT Rasuna Residence 6
PT Provices Prima Mandiri 99,26%
Development 100,00%
PT Provices Total Mandiri 99,93%
PT Provices Indonesia 99,99%
PT Maju Makmur Sejahtera 13 100,00%
PT Nugraha Adhikarsa Prata 14 100,00%
PT Inti Permata Sejati 15 100,00%
PT Mutiara Masyhur Sejahtera 7 99,21% PT Mitra Langgeng Sejahtera 17 100,00%
BLD Investment Pte, Ltd 100,00% BLD Asia Pte. Lte 100,00% PT Megah Djati Karya 18 100,00%
PT Jasa Boga Raya 85,00% PT Graha Istana Nirwana 16 100,00%
PT Surya Global Nusantara 8 100,00% PT Graha Andrasentra Propertindo Tbk 38,76%
PT Andrasentra Properti Services 99,99%
PT Prima Bisnis Utama 9 100,00%
PT Gili Tirta Anugerah 99,05%
PT Citrasaudara Abadi 10 100,00%
PT Nirwana Estate Management 99,20%
PT Bahana Sukma Sejahtera 11 100,00% Informasi Kepemilikan Tidak Langsung
Melalui Entitas Anak Dalam Group
PT Bakrie Nirwana Realty 12 100,00% 1. Melalui Limitless World International Services-6 Limited 30%
melalui PT Bakrie Swasakti Utama 0,01%
2. Melalui Limitless World International Services-6 Limited 30%
melalui PT Bakrie Swasakti Utama 0,01%
PT Krakatau Lampung Tourism Development 99,88% Indirect Ownership Information Through Subsidiaries
3. Melalui Limitless World International Services-6 Limited 30%
4. Melalui PT Bakrie Swasakti Utama 74% Within the Group
PT Bumi Sentra Investama 99,99% 5. Melalui PT Bakrie Swasakti Utama 99,20%, 1. Through Limitless World International Services-6 Limited
melalui PT Superwish Perkasa 0,80% is 30% and through PT Bakrie Swasakti Utama 0.01%
6. Melalui PT Bakrie Swasakti Utama 99,91%, 2. Through Limitless World International Services-6 Limited
melalui PT Bakrie Swasakti Utama 0,09% is 30% and through PT Bakrie Swasakti Utama 0.01%
7. Melalui PT Bakrie Swasakti Utama 36,89%, 3. Through Limitless World International Services-6 Limited 30%
PT Bumi Daya Makmur 17,2%, PT Superwish Perkasa 42,2% 4. Through PT Bakrie Swasakti Utama 74%
8. Melalui PT Jasa Boga Raya 0,01% 5. Through PT Bakrie Swasakti Utama 99.20%, Through PT Superwish Perkasa 0.80%
9. Melalui PT Jasa Boga Raya 0,09% 6. Through PT Bakrie Swasakti Utama 99.91%, Through PT Bakrie Swasakti Utama 0.09%
10. Melalui PT Jasa Boga Raya 0,01% 7. Through PT Bakrie Swasakti Utama 36,89%, PT Bumi Daya Makmur 17.2%,
11. Melalui PT Jasa Boga Raya 0,04% PT Superwish Perkasa 42.2%
12. Melalui PT Citrasaudara Abadi 0,01% 8. Through PT Jasa Boga Raya 0.01%
13. Melalui PT Mutiara Masyhur Sejahtera 99,00% 9. Through PT Jasa Boga Raya 0,09%
Melalui Nugraha Adhikarsa Pratama 1,00% 10. Through PT Jasa Boga Raya 0.01%
14. Melalui PT Mutiara Masyhur Sejahtera 99,00% 11. Through PT Jasa Boga Raya 0.04%
Melalui PT Inti Permata Sejati 1,00%
12. Through PT Citrasaudara Abadi 0.01%
15. Melalui PT Mutiara Masyhur Sejahtera 99,00%
13. Through PT Mutiara Masyhur Sejahtera 99.00% Through Nugraha Adhikarsa Pratama 1.00%
Melalui Nugraha Adhikarsa Pratama 1,00%
14. Through PT Mutiara Masyhur Sejahtera 99.00% Through PT Inti Permata Sejati 1.00%
16. Melalui PT Mutiara Masyhur Sejahtera 98,88%
Melalui Nugraha Adhikarsa Pratama 1,12% 15. Through PT Mutiara Masyhur Sejahtera 99.00% Through Nugraha Adhikarsa Pratama 1.00%
17. Melalui PT Mutiara Masyhur Sejahtera 99,01% 16. Through PT Mutiara Masyhur Sejahtera 98.88% Through Nugraha Adhikarsa Pratama 1.12%
Melalui Nugraha Adhikarsa Pratama 1,00% 17. Through PT Mutiara Masyhur Sejahtera 99.01% Through Nugraha Adhikarsa Pratama 1.00%
18. Melalui PT Mutiara Masyhur Sejahtera 99,00% 18. Through PT Mutiara Masyhur Sejahtera 99.00%
Melalui Nugraha Adhikarsa Pratama 1,00% Through Nugraha Adhikarsa Pratama 1.00%
36 PT Bakrieland Development Tbk • Laporan Tahunan 2025 Annual Report www.bakrieland.com
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Struktur Organisasi
Organizational Structure
Dengan terus memperhatikan perkembangan bisnis ke depan, By continuously paying attention to business development
Perseroan telah memiliki struktur organisasi yang sesuai dan going forward, the Company retains appropriate organizational
diharapkan setiap lini organisasi mampu menjalankan fungsi dan structure and is expected for each line of the organization to
tugasnya sesuai dengan tujuan Perusahaan. Struktur Organisasi function and carry out its tasks in line with the Company’s goals.
Perusahaan per 31 Desember 2025, sebagaimana terlampir di The Company’s Organizational Structure as of 31 December 2025
bawah ini : is as displayed below :
Audit
SHAREHOLDERS’ Committee
MEETING
Kanaka P.
Soenarso S
Board of M. Hassan
Commissioners
Bambang Irawan H Nomination &
Armansyah Yamin
Remuneration
Kanaka Puradiredja
Committee
President Director Kanaka P.
Bambang IH
Resza Adikreshna
Yusri H.
Director Director
Sisilia Melky Aliandri
Corporate Corporate Corporate Affairs Corporate Business Corporate Corporate
Corporate Legal
Finance & Treasury Accounting & Investor Relation Development Human Capital Secretary
Ika Atikah Lussye Elanika Nuzirman Nurdin Bimo Prakoso Harsya Novwan Harsya Novwan
Yusri Hartadi
Corporate Management Corporate Affairs Corporate Strategic Corporate
Treasury Reporting Management Internal Audit
Andre Satria
Barnaz Dwi Endardi Yudistira Adi P. Deri Meidian R.
Corporate
Finance
Corporate Risk
Budget
Management &
Compliance
Deri Meidian R.
Tax
Corporate
Information
Accounting Technology
Keterangan | Notes:
Board of Commissioners Board of Directors Directorate Division Department
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Keanggotaan dalam Asosiasi
Membership in Associations
Unit Usaha Nama Asosiasi Status
Business Unit Name of Association
Kantor Pusat
Head Office
PT Bakrieland Development Tbk Indonesia Corporate Secretary Association (ICSA) Anggota ~ Member
Asosiasi Emiten Indonesia (AEI) Anggota ~ Member
Indonesia Issuers Association (AEI)
Mal
Shopping Center
Plaza Festival Asosiasi Pengelola Pusat Belanja Indonesia (APPBI) Anggota ~ Member
Indonesian Shopping Center Management Association
Taman Rekreasi
Recreation Park
The Jungle Waterpark International Association of Amusement Parks and Attractions (IAAPA) Anggota ~ Member
Asosiasi Rekreasi Keluarga Indonesia (ARKI) Anggota ~ Member
Rivera Outbound & Edutainment
Indonesian Family Recreation Association
Perhimpunan Usaha Taman Rekreasi Indonesia (PUTRI) – khusus untuk The Anggota ~ Member
Jungle Waterpark
Indonesian Recreational Park Business Association (PUTRI) – specifically for
The Jungle Waterpark
Hotel
The Groves Suites Hotel Human Resources Manager Association (HHRMA) Jakarta Anggota ~ Member
Grand Elty Krakatoa Resort Indonesian Hotel General Manager Association (IHGMA) Lampung Anggota ~ Member
Perhimpunan Hotel & Restoran Indonesia (PHRI) Lampung Anggota ~ Member
Indonesian Hotel & Restaurant Association (PHRI) Lampung
Aston Bogor Perhimpunan Hotel & Restoran Indonesia (PHRI) Bogor Anggota ~ Member
Indonesian Hotel & Restaurant Association (PHRI) Bogor
The Alana Malioboro Perhimpunan Hotel & Restoran Indonesia (PHRI) Yogyakarta Anggota ~ Member
Indonesian Hotel & Restaurant Association (PHRI) Yogyakarta
Indonesian Hotel General Manager Association (IHGMA) Yogyakarta Anggota ~ Member
Swiss-Belresidences Rasuna Epicentrum Perhimpunan Hotel & Restoran Indonesia (PHRI) Jakarta Anggota ~ Member
Indonesian Hotel & Restaurant Association (PHRI) Jakarta
Asosiasi Hospitality Leader Indonesia (AHLI) Anggota ~ Member
Indonesian Hospitality Leader Association (AHLI)
Aston Sidoarjo Perhimpunan Hotel & Restoran Indonesia (PHRI) Sidoarjo Anggota ~ Member
Indonesian Hotel & Restaurant Association (PHRI) Sidoarjo
Manajemen Properti
Property Management
Provices Indonesia Building Owners & Managers Association (BOMA) Chapter Indonesia Anggota ~ Member
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Perubahan Organisasi yang Bersifat
Signifikan
Significant Changes in the Organization
Sepanjang tahun 2025, tidak terdapat perubahan organisasi yang Throughout the year 2025, there were no significant changes
berpengaruh signifikan bagi kelangsungan usaha Perseroan. in the organization that affect the continuity of the Company’s
business.
Perubahan Komposisi Anggota Dewan
Komisaris dan Direksi selama 2025
Changes in the Composition of Members of the Board
of Commissioners and the Board of Directors During 2025
Sampai dengan 31 Desember 2025, tidak terdapat perubahan Until 31 December 2025, there were no changes in the
komposisi Dewan Komisaris dan Direksi. composition of Members of the Board of Commissioners and the
Board of Directors
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Profil Dewan Komisaris
Profile of the Board of Commissioners
Bambang Irawan Hendradi
Presiden Komisaris
President Commissioner
Kewarganegaraan | Nationality : Indonesia
Usia | Age : 75 tahun | 75 years
Domisili | Domicile : Jakarta
Dasar Pengangkatan | Basis of Appointment
Keputusan RUPS Tahunan tanggal 28 Juni 2002 dan diangkat kembali sebagai Presiden Komisaris
pada RUPS Tahunan tanggal 13 Juni 2024.
Annual GMS Resolution dated 28 June 2002 and reappointed as President Commissioner in the
Annual GMS of 13 June 2024.
Riwayat Pendidikan | Educational Background
Sarjana Teknik Sipil Universitas Trisakti, Jakarta (1977) dan lulus dari Technische Hoge School, Delft,
The Netherlands (1981).
Bachelor’s degree (Sarjana) of Civil Engineering from Universitas Trisakti, Jakarta (1977) and graduated
from Technische Hoge School, Delft, The Netherlands (1981).
Riwayat Jabatan | Professional Backgroud
Beliau pernah menjabat sebagai Komisaris Utama PT Minarak Brantas Gas (2019-2021), Komisaris
Utama PT Graha Andrasentra Propertindo Tbk (2014-2017), Komisaris PT Bakrie Finance Corporation
(2000-2004), Komisaris PT Bumi Resources Tbk (1997-2003), Direktur PT Bakrie Capital Indonesia
(1997-2002), Direktur Utama PT Bakrieland Development Tbk (1997-2002), Managing Director
PT Catur Swasakti Utama (1994-1996), Deputy Director Development PT Catur Swasakti Utama (1992-
1994), Deputy Coordinator Directorate Property & Leisure PT Bakrie Nusantara Corporation (1991-1992),
Project Manager Directorate Property & Leisure PT Bakrie Nusantara Corporation (1990- 1991), Direktur
PT Sanggraha Pelita Jaya (1989-1991), Project Manager Rehabilitasi Stadion Lebak Bulus (1988- 1989),
Project Manager Pusat Pelatihan PS Pelita Jaya Tahap I B (1987-1989), Direktur Utama Pusat Pelatihan PS
Pelita Jaya Tahap I A & Diklat Pelita Jaya (1986-1987), Direktur Keuangan PT Pillar Abhimantra (1986-1989),
Project Manager Bungalow & Club House Cibulan, Jawa Barat (1985-1986) Direktur Utama PT Djarot
(1984-1988), Executive Secretary Chairman Rigunas Group (1982-1984), Vice President PT Anugerah
Saraswati (1983- 1985), Komisaris PT Djarot (1977-1983), Operation Manager - Home Delivery Service
PT Adirama (1975), Direktur Utama PT Djarot (1974- 1976) dan Part Time PT Indohero (1973-1974).
He served as President Commissioner of PT Minarak Brantas Gas (2019-2021), President Commissioner of PT Graha Andrasentra Propertindo Tbk (2014-
2017), Commissioner of PT Bakrie Finance Corporation (2000-2004), Commissioner of PT Bumi Resources Tbk (1997-2003), Director at PT Bakrie Capital
Indonesia (1997-2002), President Director of PT Bakrieland Development Tbk (1997-2002), Managing Director at PT Catur Swasakti Utama (1994-1996),
Deputy Director of Development at PT Catur Swasakti Utama (1992-1994), Deputy Coordinator in Directorate of Property & Leisure at PT Bakrie Nusantara
Corporation (1991-1992), Project Manager in Directorate Property & Leisure of PT Bakrie Nusantara Corporation (1990- 1991), Director at PT Sanggraha
Pelita Jaya (1989-1991), Project Manager for Rehabilitation of Lebak Bulus Stadium (1988- 1989), Project Manager at PS Pelita Jaya Training Centre Stage
I B (1987-1989), President Director of PS Pelita Jaya Training Centre Stage I A & Pelita Jaya Training (1986-1987), Finance Director at PT Pillar Abhimantra
(1986-1989), Project Manager of Cibulan Bungalow & Club House, West Java (1985-1986) President Director of PT Djarot (1984-1988), Executive Secretary
Chairman of Rigunas Group (1982-1984), Vice President of PT Anugerah Saraswati (1983- 1985), Commissioner at PT Djarot (1977-1983), Operation
Manager - Home Delivery Service at PT Adirama (1975), President Director of PT Djarot (1974- 1976) and Part Time at PT Indohero (1973-1974).
Rangkap Jabata | Concurrent Position
Saat ini beliau juga menjabat sebagai Presiden Komisaris PT Darma Henwa Tbk (sejak Juni 2025), Direktur Utama PT Minarak Brantas Gas (sejak Januari
2021), Komisaris Utama PT Gaia Energi Baik (sejak 2016), Anggota Pembina Yayasan Pendidikan Bakrie (sejak 2005) dan Komisaris PT Bakrie Capital
Indonesia (sejak Juli 2008).
Concurrently he is the President Commissioner of PT Darma Henwa Tbk (since June 2025, President Director of PT Minarak Brantas Gas (since Januari
2021), President Commissioner of PT Gaia Energi Baik (since 2016), Member of the Supervisory Board of Bakrie Education Foundation (since 2005) and
Commissioner of PT Bakrie Capital Indonesia (since July 2008).
Hubungan Afiliasi | Affiliation
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris maupun anggota Direksi lainnya. Namun, beliau terafiliasi dengan Pemegang Saham
Pengendali.
No affiliation with other members of the Board of Commissioners nor members of the Board of Directors. However, he is affiliated with the Controlling
Shareholder.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Profil Dewan Komisaris
Profile of the Board of Commissioners
Armansyah Yamin
Komisaris
Commissioner
Kewarganegaraan | Nationality : Indonesia
Usia | Age : 73 tahun | 73 years
Domisili | Domicile : Jakarta
Dasar Pengangkatan | Basis of Appointment
Keputusan RUPS Luar Biasa tanggal 9 Juni 2011 dan diangkat kembali sebagai Komisaris pada RUPS
Tahunan tanggal 13 Juni 2024.
Extraordinary GMS Resolution dated 9 June 2011 and reappointed as Commissioner in the Annual
GMS on 13 June 2024.
Riwayat Pendidikan | Educational Background
Akademi Penerbangan Indonesia, Jakarta (1972), Instructor and Test Pilot Program British Aerospace,
Manchester, Inggris (1976), Airline Management Course Philippine Airlines, Philippine University,
Manila (1978) dan Institute Commodity of London, Inggris (1986-1987).
Indonesian Aviation Academy, Jakarta (1972), Instructor and Test Pilot Program at British Aerospace,
Manchester, UK (1976), Airline Management Course of the Philippine Airlines, Philippine University,
Manila (1978) and Institute of Commodity of London, UK (1986-1987).
Riwayat Jabatan | Professional Backgroud
Beliau penah menjabat sebagai Komisaris PT Bakrie & Brothers Tbk (Juni 2009 - Juli 2022), Komisaris
Utama PT Bakrie Nirwana Semesta (2015-2019), Presiden Komisaris PT Bakrie Swasakti Utama (2011-
2015), Komisaris Utama PT Graha Andrasentra Propertindo Tbk (2011-2014), Direktur Utama PT Arm & Ken
Investment (2007-2011), Direktur Utama Perusda Bersujud, Kalimantan Selatan (2003-2007), Komisaris
Utama PT Asuransi Ikrar Lloyd (1998-2002), Vice President Director Bakrie Trading (1993-1998), Managing
Director Lewis & Peat International, Singapore (1991-1993), Head of Representative Mindo Commodity
Europe, Hamburg, Jerman (1987- 1991), Special Project Manager PT Bakrie & Brothers (1985-1986) dan
PT Bouraq Indonesia Airlines (1973-1984).
He served as Commissioner at PT Bakrie & Brothers Tbk (June 2009 - July 2022), President Commissioner at PT Bakrie Nirwana Semesta (2015-2019), President
Commissioner at PT Bakrie Swasakti Utama (2011-2015), President Commissioner at PT Graha Andrasentra Propertindo Tbk (2011-2014), President Director
of PT Arm & Ken Investment (2007-2011), President Director of Perusda Bersujud, South Kalimantan (2003-2007), President Commissioner at PT Asuransi
Ikrar Lloyd (1998-2002), Vice President Director at Bakrie Trading (1993-1998), Managing Director at Lewis & Peat International, Singapore (1991-1993), Head
of Representative of Mindo Commodity Europe, Hamburg, Jerman (1987- 1991), Special Project Manager at PT Bakrie & Brothers (1985-1986) and PT Bouraq
Indonesia Airlines (1973-1984).
Rangkap Jabatan | Concurrent Position
Saat ini beliau juga menjabat sebagai Komisaris Utama PT Bakrie & Brothers Tbk (sejak Juli 2022) dan Komisaris PT. Krakatau Lampung Tourism Development
(sejak 2018).
Concurrently he is President Commissioner of PT Bakrie & Brothers Tbk (since July 2022) and Commissioner of PT Krakatau Lampung Tourism Development
(since 2018).
Hubungan Afiliasi | Affiliation
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris maupun anggota Direksi lainnya, serta tidak terafiliasi dengan Pemegang Saham
Pengendali.
No affiliation with other members of the Board of Commissioners, members of the Board of Directors, nor with the Controlling Shareholder.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Profil Dewan Komisaris
Profile of the Board of Commissioners
Kanaka Puradiredja
Komisaris Independen
Independent Commissioner
Kewarganegaraan | Nationality : Indonesia
Usia | Age : 82 tahun | 82 years
Domisili | Domicile : Bogor
Dasar Pengangkatan | Basis of Appointment
Keputusan RUPS Luar Biasa tanggal 19 Desember 2008 dan diangkat kembali sebagai Komisaris
Independen pada RUPS Tahunan tanggal 13 Juni 2024.
Extraordinary GMS Resolution dated 19 December 2008 and reappointed as Independent
Commissioner in Annual GMS of 13 June 2024.
Riwayat Pendidikan | Educational Background
Akuntansi, Fakultas Ekonomi, Universitas Padjadjaran, Bandung.
Accounting major, Faculty of Economics, Universitas Padjadjaran, Bandung.
Riwayat Jabatan | Professional Backgroud
Beliau mempunyai pengalaman lebih dari 30 tahun sebagai Akuntan Publik, pernah menjabat sebagai
Managing Partner dan Chaiman KPMG Indonesia, Senior Partner pada KAP Kanaka Puradiredja,
Suhartono, Ketua Majelis Kehormatan Ikatan Akuntan Indonesia (IAI), Ketua Dewan Kehormatan Ikatan
Komite Audit Indonesia (IKAI), Anggota Komite Nasional Kebijakan Governance (KNKG) dan Ketua Tim
Perumus Pedoman Governansi Korporat Indonesia 2019.
He served for 30 years as a Public Accountant, and as Managing Partner and Chairman of KPM
Indonesia, Senior Partner at Public Accounting Office KAP Kanaka Puradiredja, Suhartono, Superisory
Board of Aceh Rehabilitation and Reconstruction, member of the International Transparency Executive
Board, Chairman of Indonesia Accounting Association (IAI) Honorary Board, Chairman of the Indonesia
Audit Committee Association (IKAI) Honorary Board, Member of the Governance Policy National
Committee (KNKG) and Head of the Indonesian Corporate Governance Guidelines Formulation Team.
Rangkap Jabatan | Concurrent Position
Saat ini beliau juga menjabat sebagai Ketua Badan Pengurus Lembaga Komisaris dan Direktur Indonesia (LKDI), Anggota Dewan Pakar Komite Nasional
Kebijakan Governance (KNKG), Anggota Dewan Kehormatan Professional in Risk Management Association, Ketua Dewan Sertifikasi Ikatan Komite Audit
Indonesia (IKAI) dan Ketua dan Anggota Komite Audit di berbagai perusahaan publik.
Concurrently serving as the Chairman of the Board of Directors of the Indonesian Board of Commissioners and Directors (LKDI), Member of the Board of
Expertise of the National Governance Policy Committee (KNKG), Member of the Professional Honorary Board in Risk Management Association, Chairman
of the Certification Board of the Indonesian Audit Committee Association (IKAI), and Chairman and Member of the Audit Committees in various public
companies.
Hubungan Afiliasi | Affiliation
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris maupun anggota Direksi lainnya, serta tidak terafiliasi dengan Pemegang Saham
Pengendali.
No affiliation with other members of the Board of Commissioners, members of the Board of Directors, nor with the Controlling Shareholder.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Profil Direksi
Board of Directors Profile
Resza Adikreshna
Presiden Direktur
President Director
Kewarganegaraan | Nationality : Indonesia
Usia | Age : 45 tahun | 45 years
Domisili | Domicile : Jakarta
Dasar Pengangkatan | Basis of Appointment
Keputusan RUPS Tahunan tanggal 13 Juni 2024.
Annual GMS Resolution dated 13 June 2024.
Riwayat Pendidikan | Educational Background
Advanced Diploma, TAFE WASDM, Western Australia, Bachelor of Commerce, Curtin University,
Perth, Western Australia dan Master Management, Lembaga Pendidikan Management Indonesia.
Advanced Diploma at TAFE WASDM, Western Australia; Bachelor of Commerce, Curtin University,
Perth, Western Australia; and Master’s degree in Management at the Indonesian Management
Education Institute.
Riwayat Jabatan | Professional Backgroud
Beliau pernah menjabat sebagai Division Head Thematic Campaign, PT Bakrie Telecom Tbk (2004
-2005), Marketing Communication Manager United Premas (2002-2004) dan Assistant Manager
Marketing Communication, PT Intiland Group (ERA Division) (1998 -2002).
He served as Division Head of Thematic Campaign at PT Bakrie Telecom Tbk (2004-2005); Marketing
Communication Manager at United Premas (2002-2004); and Assistant Manager of Marketing
Communication at PT Intiland Group (ERA Division) (1998-2002)
Rangkap Jabatan | Concurrent Position
Saat ini beliau juga menjabat sebagai Komisaris PT Surya Global Nusantara (sejak Oktober 2024), Komisaris Utama
PT Rasuna Residence Development (sejak Februari 2024), Direktur Utama PT Mutiara Masyhur Sejahtera (sejak Februari 2024), Komisaris Utama
PT Bakrie Pesona Rasuna (sejak Januari 2024), Komisaris Utama PT Provices Indonesia (sejak Januari 2024), Presiden Direktur
PT Bakrie Swasakti Utama (sejak Desember 2023), Direktur Utama PT Graha Andrasentra Propertindo Tbk (sejak Juni 2022), Presiden Direktur PT Jungleland Asia
(sejak 2021), Direktur Utama PT Krakatau Lampung Tourism Development (sejak 2018), Presiden Direktur PT Mahala Langgeng Abadi (sejak 2005) dan Direktur
PT Tatamasa Group (sejak 2005).
Concurrently he serves as Commissioner at PT Surya Global Nusantara (since October 2024), President Commissioner at PT Rasuna Residence
Development (since February 2024), President Director at PT Mutiara Masyhur Sejahtera (since February 2024), President Commissioner at
PT Bakrie Pesona Rasuna (since January 2024), President Commissioner at PT Provices Indonesia (since January 2024), President Director at
PT Bakrie Swasakti Utama (since December 2023), President Director at PT Graha Andrasentra Propertindo Tbk (since June 2022), President
Director PT Jungleland Asia (since 2021), President Director at at PT Krakatau Lampung Tourism Development (since 2018), President Director at
PT Mahala Langgeng Abadi (since 2005) and Director at PT Tatamasa Group (since 2005).
Hubungan Afiliasi | Affiliation
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris maupun anggota Direksi lainnya, serta tidak terafiliasi dengan Pemegang Saham
Pengendali.
No affiliation with other members of the Board of Commissioners, members of the Board of Directors, nor with the Controlling Shareholder.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Profil Direksi
Profile of the Board of Directors
Melky Aliandri
Direktur
Director
Kewarganegaraan | Nationality : Indonesia
Usia | Age : 49 tahun | 49 years
Domisili | Domicile : Jakarta
Dasar Pengangkatan | Basis of Appointment
Keputusan RUPS Tahunan tanggal 13 Juni 2024.
Annual GMS Resolution dated 13 June 2024.
Riwayat Pendidikan | Educational Background
Sarjana Teknik Sipil, Universitas Islam Indonesia, Yogyakarta dan Master of Business Administration,
Universitas Gajah Mada, Yogyakarta.
Bachelor’s degree (Sarjana) in Civil Engineering from Universitas Islam Indonesia, Yogyakarta, and
Master’s degree in Business Administration from Universitas Gajah Mada, Yogyakarta.
Riwayat Jabatan | Professional Backgroud
Beliau pernah menjabat sebagai Direktur PT Jungleland Asia (2021-2022), Chief Operating Officer
PT Bakrie Swasakti Utama (2013-2018), Facilty Management Region 1 Head PT. Bank Danamon
Indonesia Tbk (2008), General Manager PT Colliers International (2005-2007), General Manager
PT Premas International (2004-2005) dan Building Operation Manager PT Ramayana Lestari Sentosa
Tbk (2002-2004).
He served as Director at PT Jungleland Asia (2021-2022), Chief Operating Officer at PT Bakrie Swasakti
Utama (2013-2018), Head of Facility Management Region 1 at PT. Bank Danamon Indonesia Tbk (2008),
General Manager at PT Colliers International (2005-2007), General Manager at PT Premas International
(2004-2005), and Building Operation Manager at PT Ramayana Lestari Sentosa Tbk (2002-2004).
Rangkap Jabatan | Concurrent Position
Saat ini beliau juga menjabat sebagai Direktur PT Mutiara Masyhur Sejahtera (sejak Februari 2024), Direktur PT Rasuna Residence Development (sejak
Februari 2024), Direktur PT Bakrie Pesona Rasuna (sejak Januari 2024), Direktur PT Krakatau Lampung Tourism Development (sejak November 2023),
Direktur PT Graha Andrasentra Propertindo Tbk (sejak Juni 2022), Direktur PT Bakrie Swasakti Utama (sejak April 2018) dan Direktur/CEO PT Provices
Indonesia (sejak Mei 2014).
Concurrrently he serves as Director at PT Mutiara Masyhur Sejahtera (since February 2024), Director at PT Rasuna Residence Development (since February
2024), Director at PT Bakrie Pesona Rasuna (since January 2024), Director at PT Krakatau Lampung Tourism Development (since November 2023), Director
at PT Graha Andrasentra Propertindo Tbk (since June 2022),Director at PT Bakrie Swasakti Utama (since April 2018) and Director/CEO at PT Provices
Indonesia (since May 2014).
Hubungan Afiliasi | Affiliation
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris maupun anggota Direksi lainnya, serta tidak terafiliasi dengan Pemegang Saham
Pengendali.
No affiliation with other members of the Board of Commissioners, members of the Board of Directors, nor with the Controlling Shareholder.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Profil Direksi
Profile of the Board of Directors
Sisillia
Direktur
Director
Kewarganegaraan | Nationality : Indonesia
Usia | Age : 48 tahun | 48 years
Domisili | Domicile : Jakarta
Dasar Pengangkatan | Basis of Appointment
Keputusan RUPS Tahunan tanggal 13 Juni 2024.
Annual GMS Resolution dated 13 June 2024.
Riwayat Pendidikan | Educational Background
Sarjana Ekonomi, Universitas Terbuka, Jakarta
Bachelor’s degree (Sarjana) in Economics, Universitas Terbuka, Jakarta
Riwayat Jabatan | Professional Backgroud
Beliau pernah menjabat Chief Finance Officer, PT Jungleland Asia (2021-2022), General Manager
Finance & Accounting, PT Mahala Langgeng Abadi (2011-2021), Manager Finance & Accounting,
PT Primanaya Jasa Boga (2009-2011), Manager Finance & Accounting, PT Pacific Food Indonesia
(2005-2009) dan Assistant Finance & Accounting, PT Pacific Food Indonesia (2001-2005).
She served Chief Finance Officer at PT Jungleland Asia (2021-2022), General Manager of Finance
& Accounting at PT Mahala Langgeng Abadi (2011-2021), Manager Finance & Accounting at
PT Primanaya Jasa Boga (2009-2011), Manager Finance & Accounting at PT Pacific Food Indonesia
(2005-2009) and Assistant Finance & Accounting at PT Pacific Food Indonesia (2001-2005).
Rangkap Jabatan | Concurrent Position
Saat ini beliau juga menjabat sebagai CFO PT Bakrie Swasakti Utama (sejak Desember 2023), CFO PT Rasuna Residence Development (sejak Januari 2024),
CFO PT Mutiara Masyhur Sejahtera (sejak Januari 2024), CFO PT Bakrie Pesona Rasuna (sejak Januari 2024), CFO PT Provices Indonesia (sejak Januari
2024), CFO PT Krakatau Lampung Tourism Development (sejak Desember 2023) dan CFO PT Graha Andrasentra Propertindo Tbk (sejak Juni 2022).
Concurrently she serves as CFO at PT Bakrie Swasakti Utama (since December 2023), CFO at PT Bumi Daya Makmur (since January 2024), CF at PT Mutiara
Masyhur Sejahtera (since Januariy 2024), CFO at PT Bakrie Pesona Rasuna (since January 2024), CFO at PT Rasuna Residence Development (since January
2024), CFO at PT Provices Indonesia (since January 2024), CFO at PT Krakatau Lampung Tourism Development (since December 2023), and CFO at
PT Graha Andrasentra Propertindo Tbk (since June 2022).
Hubungan Afiliasi | Affiliation
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris maupun anggota Direksi lainnya, serta tidak terafiliasi dengan Pemegang Saham
Pengendali.
No affiliation with other members of the Board of Commissioners, members of the Board of Directors, nor with the Controlling Shareholder.
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Page 48
Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Daftar Entitas Anak
List of Subsidiaries
Nama Entitas Anak, Entitas Asosiasi,
dan Perusahaan Ventura Alamat
Name of Subsidiary, Associated Entity, and Address
Venture Company
PT Bakrie Swasakti Utama Epiwalk Office Suite, Lt. 6, Komplek Rasuna Epicentrum
Jl. H.R. Rasuna Said, Jakarta Selatan 12940T
el. +62 21 52906666
Fax. +62 21 29057777
PT Graha Andrasentra Propertindo Tbk Gedung UFO Lantai 3
Jl. Dreded-Pahlawan (Jl. Bogor Nirwana Residence) Mulyaharja, Bogor Selatan,
Bogor 16132
Tel. +62 251 52906666
Fax. +62 212905777
PT Krakatau Lampung Tourism Development Jl. Trans Sumatera Km 45 Desa Merak Belantung, Kalianda, Lampung Selatan
35551
Tel. (0727) 322900
PT Superwish Perkasa Epiwalk Office Suite, Lt. 6 Unit A601, Komplek Rasuna Epicentrum
Jl. H.R. Rasuna Said, Jakarta Selatan 12940T
el. +62 21 52906666
Fax. +62 21 29057777
PT Bumi Daya Makmur Epiwalk Office Suite, Lt. 6 Unit A601, Komplek Rasuna Epicentrum
Jl. H.R. Rasuna Said, Jakarta Selatan 12940
Tel. +62 21 52906666
Fax. +62 21 29057777
PT Bakrie Nirwana Realty Bakrie Nirwana Realty
Jl. Bogor Nirwana Raya Mulyaharja, Bogor Selatan, Bogor 16132
Tel. +62 251 8211290
Fax. +62 251 8211295
PT Prima Bisnis Utama Wisma Bakrie 1, Lt. 6
Jl. H.R. Rasuna Said Kav. B-1, Kuningan, Jakarta Selatan 12920
PT Surya Global Nusantara Wisma Bakrie 1, Lt. 6
Jl. H.R. Rasuna Said Kav. B-1, Kuningan, Jakarta Selatan 12920
BLD Investment Pte. Ltd 10 Anson Road #03-05 International Plaza Singapore 079903
Tel. +65 63233956/57
Fax. +65 63233959
Limitless World International Services 6 Limited P.O. Box 17000 Dubai United Arab Emirates
PT Bahana Sukma Sejahtera Jl. Pasir Pogor, Cipelang, Kecamatan Cijeruk, Kabupaten Bogor, Jawa Barat 16740
PT Jasa Boga Raya Main Kitchen Jungleland
Kawasan Sentul Nirwana Jl. Jungleland No. 1, Karang Tengah, Kec. Babakan
Madang, Kabupaten Bogor, Jawa Barat 16810
Tel. +62 21 87962194
Fax. +62 21 87962194
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Daftar Entitas Anak
List of Subsidiaries
Nama Entitas Anak, Entitas Asosiasi,
dan Perusahaan Ventura Alamat
Name of Subsidiary, Associated Entity, and Address
Venture Company
PT Bakrie Pesona Rasuna Gedung Plaza Festival
Jl. H.R. Rasuna Said Kav. C-22, Kuningan, Jakarta 12940
Tel. +62 21 5263212
Fax. +62 21 5263144
PT Rasuna Residence Development Epiwalk Office Suites Lt. 6 Unit A640, Komplek Rasuna Epicentrum
Jl. H.R. Rasuna Said, Jakarta Selatan 12940
Tel. +62 21 83705555
Fax. +62 21 8378624
PT Bakrie Pangripta Loka Jl. Sentra Primer Timur Pulogebang, Cakung Jakarta Timur 13950
Tel. +62 21 48704999
Fax. +62 21 48703182
PT Graha Multi Insani Epiwalk Office Suite, Lantai 6 Unit A615, Komplek Rasuna Epicentrum
Jl. H.R. Rasuna Said, Jakarta Selatan 12940
Tel. +62 21 52906666
Fax. +62 21 29057777
PT Provices Indonesia Gedung Bakrie Tower, Lt. 80, Komplek Rasuna Epicentrum
Jl. H.R. Rasuna Said, Jakarta Selatan 12940
Tel. +62 21 29912402
Fax. +62 21 29912412
PT Provices Lintas Mandiri Gedung Bakrie Tower, Lt. 80, Komplek Rasuna Epicentrum
Jl. H.R. Rasuna Said, Jakarta Selatan 12940
Tel. +62 21 29912402
Fax. +62 21 29912412
PT Provices Prima Mandiri Gedung Bakrie Tower, Lt. 80, Komplek Rasuna Epicentrum
Jl. H.R. Rasuna Said, Jakarta Selatan 12940
Tel. +62 21 29912402
Fax. +62 21 29912412
PT Provices Karya Mandiri Gedung Bakrie Tower, Lt. 80, Komplek Rasuna Epicentrum
Jl. H.R. Rasuna Said, Jakarta Selatan 12940
Tel. +62 21 29912402
Fax. +62 21 29912412
PT Provices Total Mandiri Gedung Bakrie Tower, Lt. 80, Komplek Rasuna EpicentrumJl. H.R. Rasuna Said,
Jakarta Selatan 12940
Tel. +62 21 29912402
Fax. +62 21 29912412
PT Mutiara Masyhur Sejahtera Jl. Kahuripan Raya Kav. 7 Sidoarjo – Jawa Timur
Tel. +62 31 8833999
Fax. +62 31 8822555
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Daftar Entitas Anak
List of Subsidiaries
Nama Entitas Anak, Entitas Asosiasi,
dan Perusahaan Ventura Alamat
Name of Subsidiary, Associated Entity, and Address
Venture Company
PT Inti Permata Sejati Jl. Kahuripan Raya Kav. 7 Sidoarjo – Jawa Timur
Tel. +62 31 8833999
Fax. +62 31 8822555
PT Maju Makmur Sejahtera Jl. Kahuripan Raya Kav. 7 Sidoarjo – Jawa Timur
Tel. +62 31 8833999
Fax. +62 31 8822555
PT Nugraha Adhikara Pratama Jl. Kahuripan Raya Kav. 7 Sidoarjo – Jawa Timur
Tel. +62 31 8833999
Fax. +62 31 8822555
PT Mitra Langgeng Sejahtera Jl. Kahuripan Raya Kav. 7 Sidoarjo – Jawa Timur
Tel. +62 31 8833999
Fax. +62 31 8822555
PT Megah Jati Karya Kondominium Puncak Marina, Tower 2 Lt. 2
Jl. Raya Margorejo Indah XVII/2-4 Surabaya
Tel. +62 31 8833999
Fax. +62 31 8822555
BLD Asia Pte. Ltd 10 Anson Road #03-05 International Plaza Singapore 079903
Tel. +65 63233956/57
Fax. +65 63233959
PT Andrasentra Properti Services Komplek Perumahan Umum Bogor Nirwana Residence,
Jalan Bogor Nirwana Raya (Dreded-Pahlawan),
Kelurahan Mulyaharja, Kecamatan Bogor Selatan
Tel. +62 251 8211290
Fax. +62 251 8211295
PT Citrasaudara Abadi Wisma Bakrie 1, Lantai 6
Jl. H.R. Rasuna Said, Kav. B-1, Kuningan,Jakarta Selatan 12920
PT Bumi Sentra Investama Wisma Bakrie 1, Lantai 6
Jl. H.R. Rasuna Said, Kav. B-1, Kuningan,Jakarta Selatan 12920
PT Graha Istana Nirwana Perum Kahuripan Jl. Kahuripan Raya Kav. 14, Kab. Sidoarjo, Jawa Timur
PT Gili Tirta Anugerah Bogor Nirwana Residence
Jl. Bogor Nirwana Raya (Dereded - Pahlawan), Kota Bogor 16132
PT Nirwana Estate Management Ruko Orchard Walk Arcade Blok C No.23
Bogor Nirwana Residence
Jl. Bogor Nirwana Raya (Dereded - Pahlawan)
Kota Bogor 16132
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Nama Pemegang Saham Utama dan
Pengendalian dengan Presentase
Kepemilikan
Name of Major and Controlling Shareholder
with Percentage of Ownership
Pemegang Saham Utama dan Pengendali dengan Persentase Kepemilikan
Name of Major and Controlling Shareholders with Percentage of Ownership
31 Desember 2025 31 Desember 2024
Pemegang Saham 31 December 2025 31 December 2024
Shareholder Jumlah Saham (Lembar) Kepemilikan (%) Jumlah Saham (Lembar) Kepemilikan (%)
Total Shares (Share) Ownership (%) Total Shares (Share) Ownership (%)
PT Bakrie Capital Indonesia* 458.433.422** 1,05 458.433.422** 1,05
Pemegang Saham Non-Pengendali 43.063.479.597 98,95 43.063.479.597 98,95
Total 43.521.913.019 100 43.521.913.019 100
* Pengendali PT Bakrie Capital Indonesia dan Founder Perseroan adalah Bapak Nirwan Dermawan Bakrie
** Termasuk kepemilikan 16,162,000 saham melalui Long Houl Holdings, Ltd
* The Controller of PT Bakrie Capital Indonesia and the founder of the Company is Mr.Nirwan Dermawan Bakrie
** Including Ownership of 16,162,000 shares through Long Houl Holdings, Ltd
Komposisi Pemegang Saham dengan Kepemilikan > 5%
Composition of Shareholders with Ownership > 5%
31 Desember 2025 31 Desember 2024
Pemegang Saham 31 December 2025 31 December 2024
Shareholder Jumlah Saham (Lembar) Kepemilikan (%) Jumlah Saham (Lembar) Kepemilikan (%)
Total Shares (Share) Ownership (%) Total Shares (Share) Ownership (%)
KPD Simas Equity Fund 2 2.329.095.649 5,35 2.329.095.649 5,35
Interventures Capital Pte, Ltd 2.227.645.000 5,12 2.227.645.000 5,12
Total 4.556.740.649 10,47 4.556.740.649 10,47
Komposisi Pemegang Saham dengan Kepemilikan < 5%
Composition of Shareholders with Ownership < 5%
31 Desember 2025 31 Desember 2024
Pemegang Saham 31 December 2025 31 December 2024
Shareholder Jumlah Saham (Lembar) Kepemilikan (%) Jumlah Saham (Lembar) Kepemilikan (%)
Total Shares (Share) Ownership (%) Total Shares (Share) Ownership (%)
Masyarakat Publik 38.965.172.370 89,53 38.965.172.370 89,53
Public
Total 38.965.172.370 89,53 38.965.172.370 89,53
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Nama Pemegang Saham Utama dan Pengendalian dengan Presentase Kepemilikan
Name of Major and Controlling Shareholder with Percentage of Ownership
Komposisi Pemegang Saham Berdasarkan Klasifikasi
Composition of Shareholders Based on Classification
Klasifikasi Pemegang Saham Jumlah Pemegang Saham Jumlah Saham (Lembar) Kepemilikan (%)
Shareholder Classification Total Shareholder Total Shares (Share) Ownership (%)
Pemodal Nasional
Domestic Investor
Broker 35 206.679.331 0,47
Pemerintah Indonesia – – –
Government of Indonesia
Individu – Domestik 38.411 24.594.580.648 56,51
Individual – Domestic
Individu Asing (KITAS–NPWP) 32 47.633.700 0,11
Individual – Foreign (KITAS-NPWP)
Insurance NPWP 8 2.346.585.877 5,39
Koperasi 3 2.600.000 0,01
Cooperatives
Mutual Fund 19 4.755.131.044 10,93
Pension Fund 22 656.621.203 1,51
Perusahaan Terbatas Non-NPWP 1 25.000 0,00
Limited Liability Company Non-NPWP
Terbatas NPWP 176 5.761.535.300 13,24
Limited NPWP
Yayasan NPWP 5 5.577.884 0,01
Foundation NPWP
Sub Total Pemodal Nasional 38.712 38.376.969.987 88,18
Sub Total of Domestic Investor
Pemodal Asing
Foreign Investor
Individu 87 150.835.204 0,35
Individual
Institusi 55 4.994.107.828 11,47
Institution
Sub Total Pemodal Asing 142 5.144.943.032 11,82
Sub Total of Foreign Investor
Total 38.854 43.521.913.019 100
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Kepemilikan Saham oleh Dewan
Komisaris dan Direksi
Share Ownership by the Board of Commissioners
and the Board of Directors
Hingga 31 Desember 2025, tidak ada anggota Dewan Komisaris Until 31 December 2025, there were no members of the Board
dan Direksi yang memiliki saham atas Perseroan baik secara of Commissioners and the Board of Directors who directly or
langsung maupun tidak langsung. indirectly owned shares in the Company.
Kronologis Pencatatan Saham
Chronology of Stock Listing
Saham Perseroan dicatatkan di Bursa Efek Indonesia (BEI). Jumlah Company shares are listed on the Indonesian Stock Exchange
saham beredar Perseroan per 31 Desember 2025 adalah sebanyak (BEI). Total number of outstanding shares as of 31 December
43.521.913.019 lembar saham. 2025 is 43.521.913.019.
Tahun Pencatatan Kegiatan Saham Terakumulasi Nominal Terakumulasi
Year of Listing Activity Accumulated Shares Accumulated Nominal
29 Oktober 1995 Pra Penawaran Umum Saham Perdana 240.000.000 120.000.000.000
29 October 1995 Pre Initial Public Offering
30 Oktober 1995 Penawaran Umum Saham Perdana 350.000.000 175.000.000.000
30 October 1995 Initial Public Offering
6 Oktober 1997 Penawaran Umum Terbatas I (1:3) 1.400.000.000 700.000.000.000
6 October 1997 Limited Public Offering I (1:3)
12 Desember 2005 Penawaran Umum Terbatas II (1:3) 5.600.000.000 1.120.000.000.000
12 December 2005 Limited Public Offering II (1:3)
1 Mei 2007 Penawaran Umum Terbatas III (2:5) 19.600.000.000 2.520.000.000.000
1 May 2007 Limited Public Offering III (2:5)
1 November 2007 – 30 April 2010 Pelaksanaan Waran I 359.885.695 35.988.569.500
1 November 2007- 30 April 2010 Implementation of Warrant I
9 Juli 2010 Penawaran Umum Terbatas IV (1:1) 39.919.771.390 4.551.977.139.000
9 July 2010 Limited Public Offering IC (1:1)
26 Januari 2011 - 26 Januari 2012 Pelaksanaan Waran II 3.602.141.629 594.353.368.785
26 January 2011 – 26 January 2012 Implementation of Warrant II
31 Januari 2012 Saham Ditempatkan dan Disetor Penuh 43.521.913.019 4.912.191.301.900
31 January 2012 Issued and Fully Paid Shares
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Kronologis Penerbitan Efek Lainnya
Chronology of Issuance of Other Securities
Sepanjang tahun 2025, Perseroan tidak menerbitkan obligasi/ Throughout the year 2025, the Company did not issue bonds/
sukuk/obligasi konversi sehingga tidak terdapat informasi sukuk/convertible bonds that there was no information on the
mengenai jumlah obligasi/sukuk/obligasi konversi yang beredar, number of bonds/sukuk/convertible bonds in circulation, interest/
tingkat bunga/imbalan, tanggal jatuh tempo dan peringkat yield rate, maturity date, and bonds/sukuk rating.
obligasi/sukuk.
Kantor Akuntan Publik
Publilc Accounting Firm
Sesuai hasil Rapat Umum Pemegang Saham yang diselenggarakan As per result of the General Meeting of Shareholders held on
tanggal 1 Juli 2025, serta berdasarkan penunjukan Dewan Komisaris 1 July 2025, and based on the appointment of the Board of
tanggal 2 Juli 2025, Perseroan memutuskan menggunakan jasa Commissioners dated 2 July 2025, the Company decided to
Kantor Akuntan Publik Y. Santosa dan Rekan dengan Akuntan appoint the Public Accounting Firm Y. Santosa and Partner with
Publik yaitu Bapak Tjiendradjaja Yamin untuk melakukan audit Public Accounting Firm Tjiendradjaja Yamin to conduct the audit
terhadap laporan keuangan Perseroan yang berakhir pada tanggal on the Company’s financial report which ended on 31 December
31 Desember 2025. 2025.
Berikut informasi mengenai KAP dan Akuntan Publik serta jasa Following is information on the Public Accounting Firm and Public
atestasi yang ditawarkan untuk tahun buku 2025: Accountant as well as the attestation services offered for the
financial yar 2025:
Kantor Akuntan Publik Y. Santosa dan Rekan
Public Accounting Firm Y.Santosa and Partner
Alamat Jl. Sisingamangaraja No. 26, 2nd Floor, Jakarta 12110
Address Tel. +62 21 723 0589
Fax. +62 21 7278 8954
Nama Akuntan Publik Tjiendradjaja Yamin
Name of Public Accountant
Jasa yang Diberikan Jasa Audit:
Services Provided Audit Laporan Keuangan Tahunan untuk Tahun Buku 2025
Jasa Non-Audit:
Tidak memberikan jasa lain di luar jasa audit laporan keuangan konsolidasian tahun buku
2025
Audit Services:
Audit of Annual Financial Statement for Fiscal Year 2025
Non-Audit Services:
Other services apart from audit services for the consolidated financial statement 2025
are not provided
Periode Penugasan 31 Desember 2025
Period of Assignment 31 December 2025
Biaya Rp.2.96 miliar
Fee Rp.2.96 billion
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Lembaga dan Profesi Penunjang
Pasar Modal
Capital Market Supporting Institutions and Professions
Keterangan Informasi
Description Information
Biro Administrasi Efek PT Sinartama Gunita
Share Registrar Menara Tekno Lantai 7
Jl. Fachrudin No. 19, Tanah Abang, Jakarta Pusat 10250
Telp : +62 21 392 2332
Fax : +62 21 392 3003
Website : https://sinartamagunita.co.id
E-mail : helpdesk1@sinartama.co.id
Pencatatan Saham PT Bursa Efek Indonesia
Stock Listing Gedung Bursa Efek Indonesia, Tower 1 Lantai 6
Jl. Jend. Sudirman Kav. 52–53, Jakarta Selatan 12190
Website : www.idx.co.id
E-mail : contactcenter@idx.co.id
Notaris Aryanti Artisari, S.H., M.Kn.
Notary Menara Sudirman Lantai 18
Jl. Jend. Sudirman Kav. 60, Jakarta Selatan 12190
Telp : (021) 5204778 (hunting)
Fax : (021) 5204779 - 5204780
E-mail: aryanti.artisari@gmail.com
Aulia Taufani, S.H.
Menara Sudirman, Lantai 18
Jl. Jend. Sudirman Kav. 60, Jakarta Selatan 12190
Telp : (021) 52892366
Fax : (021) 5204780
e-mail : ataufani@gmail.com
Kustodian PT Kustodian Sentral Efek Indonesia
Custodian Gedung Bursa Efek Indonesia,Tower 2, Lantai 3
Jl. Jend. Sudirman Kav. 52–53, Jakarta 12190
Telp : (021) 5152855
Fax : (021) 52991199
Website : www.ksei.co.id
E-mail : helpdesk@ksei.co.id
Akuntan Publik Y. Santosa dan Rekan
Public Accountant Jl. Sisingamangaraja No. 26, 2nd Floor, Jakarta Selatan 12110
Telp : (021) 7230589
Fax : (021) 72788954
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Informasi Situs Web Perseroan
Information on Company Website
Sesuai dengan POJK No. 8/POJK.04/2015 tentang Situs Web In accordance with POJK No. 8/POJK.04/2015 regarding the
Emiten atau Perusahaan Publik, Perseroan menyediakan situs web Websites of Issuers of Public Companies, the Company provides
resmi www.bakrieland.com sebagai sarana keterbukaan informasi its official website www.bakrieland.com as a transparent means
bagi seluruh pemangku kepentingan. Situs web tersebut memuat of information disclosure available for all stakeholders. This
informasi yang relevan mengenai Perseroan, termasuk profil, website covers relevant information on the Company, including
produk, dan layanan, yang disajikan secara komprehensif, akurat, profile, product, and services, presented in a comprehensive
dan terkini. Informasi yang disajikan senantiasa diperbarui secara manner, accurate, and updated. Information presented is always
berkala. regularly updated.
Sebagai portal resmi Perseroan, situs web ini dapat diakses As the Company official portal, the website can be accessed
secara terbuka kapan saja dan dari mana saja, dengan tampilan openly at any time and from anywhere, with user-friendly
yang mudah digunakan. Situs web Perseroan disajikan dalam interface. The Company’s website is presented bilingually, namely
dua bahasa, yaitu Bahasa Indonesia dan Bahasa Inggris, guna in Bahasa Indonesia and in English, in order to reach a wider range
menjangkau pemangku kepentingan secara lebih luas. of stakeholders.
Materi informasi yang dimuat pada situs web Perseroan mencakup Information materials included in the content covers the following:
berikut.
• Info Perusahaan, meliputi informasi yang terkait dengan • Company Information, consisting of information related to
profil perusahaan; visi, misi, dan tata nilai; struktur organisasi; the company profile; vision, mission, and values; organization
komposisi pemegang saham, struktur perusahaan, tim structure; shareholders composition, company structure,
manajemen, kegiatan Perseroan, dan lainnya. management team, Company activities and others.
• Pengembangan Unggulan, yang menampilkan informasi • Developments of Excellence, that portrays information
terkait unit bisnis Perseroan dan proyek pengembangan di related to Company business units and development
bawahnya. projects.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Informasi Situs Web Perseroan
Information on Company Website
• Hubungan Investor, yaitu informasi yang bersifat material • Investor Relations, consists of material information or
atau fakta penting yang dapat mempengaruhi keputusan important facts that may influence investors’ decisions, such
investor, seperti laporan keuangan, Rapat Umum Pemegang as financial reports, General Meeting of Shareholders (GMS),
Saham (RUPS), deviden, serta informasi aksi korporasi dividend, and information on other corporate actions.
lainnya,
• Tata Kelola Perusahaan, meliputi pedoman, kebijakan, • Corporate Governance, includes guidelines, policies,
piagam perangkat tata kelola, serta sistem pelaporan governance charters, and violation reporting.
pelanggaran.
• Tanggung Jawab Sosial Terpadu, yaitu informasi • Integrated Social Responsibility, namely information related
yang berhubungan dengan komitmen Perseroan atas to the Company’s commitment on sustainability, as well as
keberlanjutan, serta program dan kegiatan yang mendukung programs and activities that support CSR initiative.
inisiatif CSR.
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Laporan
Manajemen
Management Report
Bakrieland • Laporan Tahunan 2025 Annual Report
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Laporan Dewan Komisaris
Board of Commissioner Report
Bambang Irawan Hendradi
Presiden Komisaris
President Commissioner
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Dewan Komisaris
Board of Commissioner Report
Dewan Komisaris menilai Direksi telah mengelola Perseroan secara
optimal sepanjang 2025 dengan strategi yang tepat, tata kelola
dan manajemen risiko yang kuat, serta operasional yang efisien.
Pengawasan difokuskan pada peningkatan pendapatan, penguatan
keuangan, dan efisiensi, yang didukung inisiatif strategis termasuk
efisiensi biaya, pembaruan SOP, dan penguatan komitmen ESG.
The Board of Commissioners assessed that the Board of Directors managed
the Company optimally throughout 2025 through sound strategies, strong
governance and risk management, and efficient operations. Supervisory
focus was placed on revenue growth, strengthening the financial structure,
and improving efficiency, supported by strategic initiatives including cost
optimization, SOP updates, and enhanced commitment to ESG principles.
Para Pemegang Saham dan Pemangku Distinguished Shareholders and
Kepentingan yang Terhormat, Stakeholders,
Tahun 2025 dibuka dengan gejolak perekonomian global, terutama The year 2025 opened with global economic turbulence, mainly
dipicu oleh kebijakan tarif yang diumumkan oleh Presiden Trump triggered by the tariff policy announced by President Trump
pada Januari 2025 terhadap Meksiko dan Kanada. Kebijakan in January 2025 towards Mexico and Canada. The policy then
tersebut kemudian diikuti dengan penerapan tarif terhadap followed by tariffs applied towards several other countries,
sejumlah negara lain, termasuk Tiongkok dan Indonesia. Di sisi lain, including China and Indonesia. On the other hand, ongoing
konflik geopolitik yang masih berlangsung turut memperbesar geopolitical conflicts have also heightened the level of uncertainty
tingkat ketidakpastian terhadap perekonomian global sepanjang in world economics throughout the year 2025.
tahun 2025.
Di tengah kondisi yang sarat ketidakpastian tersebut, izinkan In the midst of such high uncertainty, allow me, on behalf of
saya, mewakili Dewan Komisaris PT Bakrieland Development Tbk the Board of Commissioners of PT Bakrieland Development Tbk
(“Perseroan”), menyampaikan Laporan Dewan Komisaris dalam (“Company”), to deliver the Annual Integrated Report of 2025 of
Laporan Tahunan Terintegrasi 2025, yang memberikan gambaran the Board of Commissioners, that portrays the overall perspective
mengenai upaya Perseroan dalam menjaga pertumbuhan yang of how the Company’s effort in maintaining positive growth
positif di tengah situasi yang kurang kondusif. amidst the less conducive situation.
PERTUMBUHAN EKONOMI NASIONAL TERJAGA DENGAN NATIONAL ECONOMIC GROWTH IS MAINTAINED WITH A
LAJU INFLASI TERKENDALI CONTROLLED INFLATION RATE
Di tengah ketidakpastian perekonomian global, The Fed mulai In the midst of global economic ambivalence, The Fed has
melonggarkan kebijakan moneternya pada September 2025 loosened its monetary policy in September 2025 by cutting the
dengan memangkas suku bunga sebesar 25 bps. Meskipun interest rate by 25 bps. Though there were inflation pressure as
terdapat tekanan inflasi sebagai dampak dari kebijakan tarif yang an impact from tariff policy imposed by President Trump, the
diterapkan oleh Presiden Trump, dampak tersebut dinilai bersifat impact was regarded as temporary. For this reason, interest rate
sementara. Oleh karena itu, kebijakan pemangkasan suku bunga cut policy continued in October and December, with a total cut of
kembali dilanjutkan pada Oktober dan Desember, dengan total 75 bps during the year 2025. This step was viewed as important
penurunan sebesar 75 bps sepanjang tahun 2025. Langkah ini to maintain workforce market stability.
dipandang penting untuk menjaga stabilitas pasar tenaga kerja.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Laporan Dewan Komisaris
Board of Commissioner Report
Sementara itu, perekonomian Indonesia menunjukkan ketahanan Meanwhile, Indonesia’s economy demonstrated relatively strong
yang relatif baik dengan pertumbuhan Produk Domestik Bruto resilience, with Gross Domestic Product (GDP) growing 5.11%
(PDB) sebesar 5,11% secara tahunan (YoY) sepanjang tahun 2025. year-on-year (YoY) throughout 2025. Household consumption
Konsumsi rumah tangga masih menjadi kontributor terbesar remained the largest contributor to national GDP. On the other
terhadap PDB nasional. Di sisi lain, kinerja sektor eksternal hand, the external sector also supported economic growth.
juga memberikan dukungan terhadap pertumbuhan ekonomi. Throughout 2025, Indonesia’s exports grew by 6.15% YoY to
Sepanjang tahun 2025, nilai ekspor Indonesia tumbuh sebesar reach USD 282.91 billion, outpacing import growth of 2.83% YoY,
6,15% YoY menjadi USD 282,91 miliar, lebih tinggi dibandingkan which totaled USD 241.86 billion. This condition resulted in a trade
pertumbuhan impor yang tercatat 2,83% YoY menjadi USD 241,86 surplus of USD 41.05 billion, reflecting the strong contribution of
miliar. Kondisi tersebut mendorong surplus neraca perdagangan external trade to the national economy.
sebesar USD 41,05 miliar, yang mencerminkan kuatnya kontribusi
sektor perdagangan luar negeri terhadap perekonomian nasional.
Secara umum, pertumbuhan konsumsi domestik masih In general, domestic consumption growth was still running slow,
mengalami perlambatan, sejalan dengan melemahnya daya beli in line with the weakening of public purchasing power due to a
masyarakat akibat gelombang pemutusan hubungan kerja di wave in layoffs in various industrial sectors as well as labour
berbagai sektor industri serta kondisi pasar tenaga kerja yang market conditions that have yet to fully recover.
belum sepenuhnya pulih.
Pertumbuhan ekonomi Indonesia pada tahun 2025 dicapai dengan Indonesia’s economic growth in 2025 was reached with inflation
tingkat inflasi yang tetap terkendali, tercermin dari laju inflasi rate under control, as reflected in the inflation rate of 2.92%
sebesar 2,92% secara tahunan (YoY) pada Desember 2025. Sejalan annually (YoY) by December 2025. Along with the direction of
dengan arah pelonggaran kebijakan moneter global serta kondisi the easing of global monetary policy and controlled inflation,
inflasi yang terjaga, Bank Indonesia menurunkan suku bunga acuan Bank Indonesia reduced its cumulative benchmark interest rate
secara kumulatif sebesar 100 bps sepanjang tahun 2025, sehingga of 100 bps throughout the year, that it reached 4.75% by the end
mencapai level 4,75% pada akhir Desember 2025. Tren penurunan of December 2025. This declining trend in interest rate basically
suku bunga ini pada dasarnya menciptakan kondisi yang kondusif generated a conducive condition for home ownership credit
bagi pertumbuhan kredit pemilikan rumah (KPR) di Indonesia. (KPR) growth in Indonesia.
Perseroan berusaha untuk membukukan kinerja yang optimal di The Company strived to record optimal performance amidst
tengah situasi yang tidak pasti. Direksi berupaya menyusun strategi uncertain situations. The Board of Directors tried to prepare the
yang tepat agar Perseroan dapat memperkuat posisinya sebagai appropriate strategy so that the Company can strengthen its
emiten properti nasional terkemuka di Indonesia. Perseroan position as a leading national property issuer in Indonesia. The
berupaya untuk tetap adaptif dan agile menyikapi dinamika Company strived to remain adaptive and agile in responding to
yang ada. Perseroan akan terus berusaha untuk memperkuat existing dynamics. The Company continued to try to strengthen
ekosistemnya, termasuk di dalamnya pemerintah selaku regulator. its ecosystem, including the government as regulator. In 2025,
Di tahun 2025 pemerintah mengeluarkan beberapa kebijakan the government issued several policies to help boost domestic
untuk mendorong pertumbuhan properti nasional. Salah satunya property growth. Among them was the extension of the incentive
adalah perpanjangan insentif PPN DTP (Pajak Pertambahan Nilai regarding the 100% Value Added Tax Borne by the Government
Ditanggung Pemerintah) 100% yang berlaku untuk rumah tapak (PPN DTP) applicable to new landed houses or apartments with a
atau apartemen baru dengan harga jual maksimal Rp5 miliar. maximum selling price of Rp5 billion. In addition, the 100% Loan
Selain itu juga terdapat kebijakan LTV (Loan to Value) 100% to Value (LTV) policy allowed consumers to take up KPR with 0%
yang memungkinkan konsumen mengambil KPR dengan DP 0%, downpayment (DP), although this depended on the risk policy of
walaupun ini tergantung kebijakan risiko masing-masing bank. individual bank.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Dewan Komisaris
Board of Commissioner Report
PENILAIAN KINERJA DIREKSI DAN DASAR PENILAIANNYA PERFORMANCE ASSESSMENT OF THE BOARD OF DIRECTORS
AND BASIS OF ASSESSMENT
Dewan Komisaris mencatat upaya Direksi telah optimal dalam The Board of Commissioners recorded the Board of Directors’
mengelola Perseroan di tahun 2025. Direksi dinilai telah mengelola efforts to optimize the management of the Company during the
Perseroan secara bertanggungjawab dan penuh kehati-hatian year 2025. The Board of Directors was assessed to have managed
serta tanggap dalam menyikapi perubahan arah perekonomian. the Company responsibly and with full caution as well as responsive
Direksi telah mengambil langkah-langkah strategis serta in attending to changes in the direction of the economy. The
merumuskan kebijakan yang berkelanjutan guna mencapai kinerja Board of Directors took strategic steps and formulated sustainable
yang optimal di tahun 2025. Direksi juga menjalankan Tata Kelola policies in order to achieve optimal performance in 2025. The
Perusahaan yang baik dan memperkuat manajemen risiko agar Board of Directors also appropriately carried out Good Corporate
Peseroan siap menghadapi segala tantangan yang ada. Governance and strengthened risk management so that the
Company is prepared to face all existing challenges.
Dewan Komisaris menilai Direksi telah berhasil menjalankan The Board of Commissioners assesses the Board of Directors to
kegiatan operasional Perseroan secara efisien dan efektif. have successfully managed to conduct Company operational
Komitmen yang tinggi dari Direksi beserta jajaran manajemen activities efficiently and effectively. The high commitment of
tercermin pada produktivitas yang meningkat, risiko yang terukur the Board of Directors together with its management team is
dan kepatuhan yang tinggi terhadap peraturan yang berlaku. reflected in the increasing productivity, measurable risk and high
compliance towards applicable regulations.
Di sepanjang tahun 2025, Dewan Komisaris aktif mengawasi Throughout the year 2025, the Board of Commissioners actively
perumusan dan implementasi strategi yang disusun oleh Direksi. monitored strategy formulation and implementation prepared
Melalui pertemuan rutin, laporan keuangan berkala, dan evaluasi by the Board of Directors. Through routine meetings, periodic
kinerja, Dewan Komisaris memastikan bahwa Direksi bertanggung financial reports, and performance assessments, the Board
jawab atas keputusan strategis yang diambil, dengan tetap of Commissioners ensures that the Board of Directors has
memperhatikan kepentingan jangka panjang Perseroan dan responsibly carried out strategic decisions, by continuously take
pemangku kepentingan. into account the Company’s as well as the stakeholders’ long-
term interests.
Dewan Komisaris menekankan fokus pengawasan pada strategi The Board of Commissioners emphasizes its supervisory focus
peningkatan pendapatan di tahun 2025, disamping juga on increasing revenues strategy in 2025, aside also from paying
tetap menaruh perhatian pada penguatan struktur keuangan, close attention to the strengthening of the financial structure,
profitabilitas, dan efisiensi. Dewan Komisaris telah memberikan profitability, and efficiency. The Board of Commissioners
saran atau pandangan atas hal-hal yang menjadi fokus pengawasan extended its recommendations or views on issues that were of the
di tahun 2025, yang telah ditindaklanjuti dengan baik oleh Direksi. Board’s supervisory focus in 2025, which have been appropriately
followed-up by the Board of Directors.
Sementara itu, untuk meningkatkan daya tahan Perseroan Meanwhile, to heighten the Company’s resilience in the long run,
dalam jangka panjang, beberapa inisiatif strategis dijalankan di several strategic initiatives conducted during the year 2025, such
tahun 2025 seperti inisiatif untuk meningkatkan efisiensi biaya as the initiative to improve operating cost efficiency by focusing on
operasional dengan fokus pada komponen biaya yang berkontribusi cost components that contributed significantly to the Company’s
signifikan terhadap profitabilitas Perseroan, memperbaharui profitability, refining the Standard Operating Procedure (SOP) so
Standard Operating Procedure (SOP) agar senantiasa selaras that it is always aligned with the Company’s development. Aside
dengan perkembangan Perseroan. Selain itu, komitmen terhadap from that, the commitment to reach Environmental, Social and
pencapaian Environmental, Social and Governance (ESG) dalam Governance (ESG) achievements within company operating
kegiatan operasional Perseroan juga terus ditingkatkan, baik activities were also improved, both through the Company’s
melalui produk maupun program CSR Perseroan. products as well as CSR programs.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Laporan Dewan Komisaris
Board of Commissioner Report
PERAN PENGAWASAN DEWAN KOMISARIS TERHADAP THE SUPERVISORY ROLE OF THE BOARD OF COMMISSIONERS
IMPLEMENTASI STRATEGI YANG DITERAPKAN DIREKSI DAN ON STRATEGY IMPLEMENTATION APPLIED BY THE BOARD OF
FREKUENSI PEMBERIAN NASIHAT KEPADA DIREKSI DIRECTORS AND THE FREQUENCY OF PROVIDING ADVICE TO
THE BOARD OF DIRECTORS
Dalam menjalankan fungsi pengawasan, terdapat batasan In carrying out its supervisory function, there were limits
tanggung jawab dan peran yang dijalankan oleh Dewan Komisaris. to the responsibilities and roles performed by the Board of
Fungsi pengawasan utama Dewan Komisaris adalah memberikan Commissioners. The main part of the Board of Commissioners’
saran dan nasihat kepada Direksi, serta memastikan bahwa supervisory function was to provide advice and recommendations
Perseroan melaksanakan Tata Kelola Perseroan yang Baik, atau to the Board of Directors, as well as to ensure that the Company
Good Corporate Governance (GCG). implements Good Corporate Governance (GCG).
Untuk itu, Dewan Komisaris berupaya menjalin komunikasi yang For this purpose, the Board of Commissioners strived to maintain
baik dengan Direksi dan seluruh jajaran manajemen. Pemberian good communication with the Board of Directors and the
nasihat dan saran Dewan Komisaris kepada Direksi dilakukan management team. Providing advice and recommendations to the
melalui pelaksanaan rapat Dewan Komisaris, rapat gabungan Board of Directors was conducted through meetings of the Board
Direksi dan Dewan Komisaris, rapat komite-komite di bawah of Commissioners, joint meetings between the Board of Directors
Dewan Komisaris, arahan dan nasihat tertulis, serta kunjungan and the Board of Commissioners, meetings of committees under
kerja Dewan Komisaris. the Board of Commissioners, as well as through written directives
and advices, and working visits of the Board of Commissioners.
Di tahun 2025, Dewan Komisaris menyelenggarakan 6 (enam) In the year 2025, the Board of Commissioners held 6 (six) Board
kali rapat Dewan Komisaris dan 3 ( tiga) kali Rapat Gabungan of Commissioners meetings and 3 (three) Joint Meetings with the
bersama Direksi. Rapat-rapat tersebut menjadi forum bagi Dewan Board of Directors. These meetings were the forumfor the Board of
Komisaris untuk melakukan evaluasi yang intensif dan mendalam Commissioners to conduct intensive and in-depth assessments on
terhadap berbagai isu dan perkembangan Perseroan, kondisi dan various issues and company developments, financial conditions and
proyeksi keuangan, serta pemenuhan kewajiban Perseroan terkait projections, as well as on the fulfilment of Company’s obligations
peraturan pasar modal dan peraturan lainnya. related to capital market regulations and other regulations.
Dewan Komisaris menilai Direksi telah menjalankan strategi yang The Board of Commissioners assessed that the Board of Directors
tepat untuk mencapai target yang telah ditetapkan di tengah managed to implement the precise strategy to achieve the
kondisi perekonomian yang penuh tantangan. Perseroan berhasil set targets in amidst challenging economic conditions. The
mencapai sustainable finance atau keuangan berkelanjutan, yang Company managed to achieve sustainable finance, supported by
didukung oleh pelaksanaan berbagai program berkelanjutan di the implementation of various sustainability programs during the
sepanjang tahun 2025. year 2025.
Berbagai inisiatif yang dirancang untuk meningkatkan efisiensi Various initiatives designed to improve the Company’s efficiency
Perseroan melalui pemanfaatan aset dan sumber daya yang through the utilization of available assets and resources have
tersedia telah mendorong pola pikir yang strategis dan inovatif reinforced strategic and innovative mindset required to enhance
yang diperlukan untuk meningkatkan daya tahan Perseroan the Company’s resilience in facing various challenges in 2025.
menghadapi berbagai tantangan di tahun 2025.
PANDANGAN ATAS PROSPEK USAHA YANG DISUSUN OLEH VIEWS ON BUSINESS PROSPECTS PREPARED BY THE BOARD
DIREKSI DAN DASAR PERTIMBANGAN OF DIRECTORS AND BASIS FOR CONSIDERATION
Dewan Komisaris menilai prospek usaha yang disusun oleh Direksi The Board of Commissioners assesses that business prospects
telah diperhitungkan secara cermat dengan tetap menjalankan prepared by the Board of Directors were carefully taken into
prinsip-prisnip GCG. Dewan Komisaris juga memandang seluruh account by continuously applying GCG principles. The Board of
organ Perseroan telah bersinergi dalam membangun landasan Commissioners views that all Company organs have synergized in
tata kelola yang kokoh dengan mengedepankan prinsip kehati- building the foundation of firm governance that puts forward the
hatian untuk menghadapi tantangan bisnis yang kian dinamis. principle of prudence to face the increasingly dynamic business
challenges.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Dewan Komisaris
Board of Commissioner Report
Dewan Komisaris memiliki pandangan optimis terhadap prospek The Board of Commissioners has optimistic views of the business
usaha yang telah disusun oleh Direksi di tengah tantangan yang prospects prepared by the Board of Directors amidst challenges
cenderung meningkat di masa datang. Perubahan perilaku pasar that are likely to increase in the future. Changes in market
yang lebih memperhatikan lingkungan merupakan hal yang behaviour that are more environmentally conscious are what the
perlu diantisipasi dengan baik oleh Perseroan. Dewan Komisaris Company needs to anticipate well. The Board of Commissioners
mengajak seluruh jajaran organisasi untuk terus berinovasi asks all levels of the organization to continue to innovate in order
agar dapat memperkuat posisi Perseroan sebagai salah satu to strengthen the Company’s position as one of the leading
Perusahaan properti terkemuka di Indonesia. property companies in Indonesia.
Dewan Komisaris mendukung prospek usaha yang disusun oleh The Board of Commissioners endorses the business prospects
Direksi dan meyakini bahwa dengan komitmen, inovasi, dan prepared by the Board of Directors and believes that with
strategi yang tepat, Perseroan akan terus menjadi perusahaan commitment, innovation and appropriate strategies, the
terkemuka dalam industri properti di Indonesia, serta memainkan Company will continue to be a well know company in Indonesia’s
peran yang signifikan dalam mempercepat transisi menuju masa property industry and plays a significant role in accelerating
depan yang berkelanjutan. transition towards a sustainable future.
PANDANGAN DEWAN KOMISARIS TERHADAP IMPLEMENTASI BOARD OF COMMISSIONERS’ VIEWS ON GOOD CORPORATE
TATA KELOLA PERSEROAN YANG BAIK DAN ASPEK GOVERNANCE IMPLEMENTATION AND SUSTAINABILITY
KEBERLANJUTAN ASPECT
Dewan Komisaris melihat komitmen Direksi dalam menjalankan The Board of Commissioners sees the Board of Directors’
Tata Kelola Perusahaan yang baik. Tata Kelola Perusahaan ini commitment to implementing Good Corporate Governance.
dibangun untuk melindungi kepentingan seluruh pemangku This Corporate Governance is established to protect the interests
kepentingan serta meningkatkan nilai bagi para pemegang of all stakeholders as well as in increasing the values for the
saham. Direksi dan seluruh jajaran organisasi berkomitmen shareholders. The Board of Directors and the entire management
untuk terus menerapkan kelima prinsip Tata Kelola Perusahaan team are committed to continuously implement the five principles
untuk menjaga reputasi dan kepercayaan publik. Hal ini akan of Corporate Governance in order to maintain reputation and
mendukung pencapaian visi dan misi Perseroan serta memastikan public’s trust. This will support the achievement of the Company’s
pemeriksaan dan pengendalian yang baik guna memastikan vision and mission as well as ensure proper inspection and control
kegiatan operasional dan pengawasan bisnis yang efisien. to ensure efficient operational activities and business oversight.
Dewan Komisaris juga melakukan penilaian terhadap komite- The Board of Commissioners also conduct assessment on the
komite di bawah Dewan Komisaris, yakni Komite Audit serta committees under the Board of Commissioners, namely the
Komite Nominasi dan Remunerasi. Dari penilaian tersebut, Audit Committee as well as the Nomination and Remuneration
Dewan Komisaris menilai bahwa Komite Audit, Komite Nominasi Committee. From this assessment, the Board of Commissioners
dan Remunerasi telah menunjukkan kinerja yang memuaskan evaluates that the Audit Committee as well as the Nomination
di sepanjang tahun 2025. Selain itu, Komite Audit serta Komite and Remuneration Committee have satisfactorily performed
Nominasi dan Remunerasi, dinilai selalu memberikan respons during the year 2025. In addition, the Audit Committee and
secara cepat dan tepat kepada Dewan Komisaris, melalui the Nomination and Remuneration Committee always provided
rapat-rapat yang dilakukan. Di tahun 2025 Komite Audit telah quick and appropriate responses to the Board of Commissioners,
melaksanakan 8 (delapan) kali rapat. Sementara Komite Nominasi through routine meetings. In 2025, The Audit Committee held
dan Remunerasi telah menyelenggarakan rapat sebanyak 8 (eight) meetings. While the Nomination and Remuneration
4(empat) kali . Committee held 4 (four) meetings.
Dewan Komisaris mengapresiasi langkah Direksi untuk membuat The Board of Commissioners appreciates the steps taken by
laporan keberlanjutan yang dilakukan secara rutin yang menjadi the Board of Directors for preparing the routine sustainability
salah satu wujud penerapan tata kelola keberlanjutan. Hal reports as one of the manifestations of sustainability governance
ini semakin menegaskan komitmen Perseroan untuk aktif implementation. This increasingly emphasizes the Company’s
berkontribusi dalam mengelola risiko yang berkaitan dengan commitment to actively contribute in managing risks related to
Lingkungan, Sosial dan Tata Kelola (ESG) dengan menyeimbangkan the Environment, Social and Governance (ESG) by balancing the
aspek triple bottom line yang terdiri dari people, planet dan aspects of the triple bottom that consists of the people, planet and
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profit (3P) untuk mendukung pencapaian Tujuan Pembangunan profit (3P) in order to support the achievement of Sustainability
Berkelanjutan (SDGs). Dewan Komisaris berharap agar kinerja Development Goals (SDGs) The Board of Commissioners hopes
keberlanjutan Perseroan dapat terus ditingkatkan di masa datang, that the Company’s sustainable performance can continue
termasuk penerapan tata kelola keberlanjutan karena dapat to be improved going forward, including the implementation
memberikan nilai tambah bagi seluruh pemangku kepentingan. of sustainable governance as it provides added value to all
stakeholders.
PERUBAHAN KOMPOSISI DEWAN KOMISARIS CHANGE IN THE COMPOSITION OF THE BOARD OF
COMMISSIONERS
Selama tahun buku 2025, tidak terdapat perubahan pada During the year 2025, there were no changes in the composition
komposisi Dewan Komisaris Perseroan. of the Board of Commissioners of the Company.
APRESIASI APPRECIATION
Atas nama Dewan Komisaris, saya ingin mengucapkan terima On behalf of the Board of Commissioners, I would like to
kasih kepada seluruh manajemen dan karyawan PT Bakrieland extend our gratitude to all members of the management and
Development Tbk atas kerja keras dan dedikasinya dalam employees of PT Bakrieland Development Tbk for the hard work
membukukan kinerja yang baik di tahun 2025. Apresiasi juga and dedication that marked a satisfying performance in the year
diberikan kepada para pemegang saham atas kepercayaan yang 2025. Our appreciation is also extended to the shareholders for
terus terbina selama ini. Kami berkomitmen untuk menjalankan the continuous trust that has been built over the years. We are
fungsi kami sebagai Dewan Komisaris dalam mengawasi committed to act on our function as the Board of Commissioners
kinerja Perseroan dan menjaga kepentingan seluruh pemangku in supervising the performance of the Company and maintain
kepentingan. Dengan kolaborasi yang kuat antara manajemen, the interests of all stakeholders. By keeping close collaboration
karyawan, dan pemegang saham, kami percaya bahwa Perseroan between the management, employees and shareholders, we
akan dapat meraih kinerja yang lebih baik lagi di masa datang. believe that the Company will achieve an even better performance
ahead.
Atas nama Dewan Komisaris,
On behalf of the Board of Commissioners,
Bambang Irawan Hendradi
Presiden Komisaris
President Commissioner
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Management Discussion and Analysis
Sustainable Report
Laporan Dewan Komisaris
Board of Commissioner Report
Bambang Irawan Hendradi
Presiden Komisaris
President Commissioner
Armansyah Yamin Kanaka Puradiredja
Komisaris Komisaris Independen
Commissioner Independent Commissioner
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Resza Adikreshna
Presiden Direktur
President Director
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Management Discussion and Analysis
Sustainable Report
Laporan Direksi
The Board of Director Report
Perseroan menyusun strategi dan Business Plan & Budget 2025
dengan mempertimbangkan dinamika ekonomi, tetap optimis di
tengah tantangan daya beli. Peningkatan pendapatan dilakukan
melalui penguatan segmen, inovasi produk, strategi pemasaran,
serta efisiensi dan kerja sama strategis. Perseroan juga memperkuat
kapabilitas internal melalui pengembangan SDM, digitalisasi, dan
inovasi berbasis mitigasi risiko.
The Company formulated its Business Plan & Budget by considering economic
dynamics, while remaining optimistic amid purchasing power challenges.
Revenue growth was driven through segment strengthening, product innovation,
marketing strategies, as well as efficiency and strategic partnerships. The
Company also enhanced its internal capabilities through human capital
development, digitalization, and innovation supported by risk mitigation.
Para Pemegang Saham dan Pemangku Distinguished Shareholders and
Kepentingan yang Terhormat, Stakeholders,
Puji dan syukur kami panjatkan ke hadirat Tuhan Yang Maha Esa Praise and gratitude to God Almighty for all His grace and
atas segala limpahan rahmat dan karunia-Nya, sehingga Perseroan blessings, allowing Bakrieland to successfully cross through the
dapat melalui tahun 2025 dengan baik. Di tengah ketidakpastian year 2025. In the midst of global economic uncertainty and
perekonomian global serta berlanjutnya konflik geopolitik, ongoing geopolitical conflicts, the Company remained capable
Perseroan tetap mampu mencatatkan kinerja yang positif of recording positive performance throughout the year 2025.
sepanjang tahun 2025.
Direksi, beserta seluruh jajaran manajemen dan karyawan serta The Board of Directors, together with all levels of the management
didukung oleh Dewan Komisaris, telah berupaya merumuskan and employees and the support of the Board of Commissioners,
strategi yang tepat dalam menghadapi ketidakpastian dan secara has strived to formulate appropriate strategies in facing
konsisten menjalankan strategi yang telah ditetapkan guna uncertainty and has consistently carried out the set strategies in
mencapai kinerja yang diharapkan. order to achieve performance as expected.
Melalui Laporan Tahunan Terintegrasi Tahun 2025 ini, perkenankan Through this 2025 Integrated Annual Report, allow us to present
kami menyampaikan laporan pengelolaan Perseroan di sepanjang the Company’s management report for the year 2025 as a form of
tahun 2025, sebagai salah satu wujud pertanggungjawaban kami our responsibility to the Shareholders and all of our stakeholders.
kepada Pemegang Saham dan seluruh pemangku kepentingan. This Integrated Annual Report also reflects the Company’s
Laporan Tahunan Terintegrasi ini juga mencerminkan komitmen commitment to implementing good Corporate Governance
Perseroan dalam menjalankan Tata Kelola Perusahaan yang baik consistently and continuously within the Company.
secara konsisten dan berkesinambungan di dalam Perseroan.
RESILIENSI PEREKONOMIAN INDONESIA DITENGAH INDONESIA’S ECONOMIC RESILIENCE AMIDST GLOBAL
KETIDAKPASTIAN KONDISI EKONOMI GLOBAL TAHUN 2025 ECONOMIC UNCERTAINTY IN 2025
Pertumbuhan ekonomi global pada tahun 2025 sekitar 3,2% Global economic growth in the year 2025 at around 3,2% year-
secara tahunan (YoY), mencerminkan perlambatan seiring on-year (YOY), reflecting a slowdown in line with the increasing
meningkatnya ketidakpastian di pasar keuangan global. Kondisi uncertainty in global financial markets. This condition was
tersebut dipicu, antara lain, oleh berlanjutnya konflik geopolitik triggered, among others, by the continuing geopolitical conflicts
serta dinamika perdagangan dan kebijakan tarif di Amerika Serikat as well as the dynamics of trade and tariff policies of the United
yang mendorong tingginya volatilitas pasar. States that led to high market volatility.
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Dari sisi moneter, The Federal Reserve mulai melonggarkan From a monetary perspective, the Fed has actually begun to ease
kebijakan moneternya pada bulan September, Oktober, dan its monetary policy in the months of September, October, and
Desember 2025 dengan pemangkasan suku bunga masing- December each by 25bps, a total rate cut of 75bps throughout
masing sebesar 25 bps, sehingga total penurunan mencapai 75 the year 2025. This similar move of The Fed was actually carried
bps sepanjang tahun 2025. Langkah tersebut sejalan dengan out by other major central banks, such as the European Central
kebijakan yang telah lebih dahulu ditempuh oleh sejumlah bank Bank (ECB), which has been cutting interest rates since February
sentral utama lainnya, seperti European Central Bank (ECB) yang 2025. Likewise, with the Bank of England in March 2025.
mulai memangkas suku bunga sejak Februari 2025, serta Bank of
England yang melakukan kebijakan serupa pada Maret 2025.
Meredanya tekanan inflasi membuka ruang bagi penerapan The easing inflationary pressures made it possible to implement
kebijakan penurunan suku bunga secara global. Namun demikian, a policy of lowering interest rates. However, this decline in global
pelonggaran moneter tersebut belum mampu mendorong interest rates could not significantly drive economic growth in
pertumbuhan ekonomi secara signifikan di negara-negara terkait, these countries due to the trade wars as triggered by the tariff
seiring masih berlanjutnya perang dagang yang dipicu oleh policies of the United States government.
kebijakan tarif yang diterapkan oleh Pemerintah Amerika Serikat.
Di tengah dinamika perekonomian global yang penuh tantangan, Amid ongoing challenges in the global economy, Indonesia’s
perekonomian Indonesia tetap menunjukkan kinerja yang solid economy continued to demonstrate solid performance, recording
dengan pertumbuhan sebesar 5,11% secara tahunan (YoY) annual growth of 5.11% year-on-year (YoY) throughout 2025. This
sepanjang tahun 2025. Pertumbuhan tersebut dicapai di tengah growth was achieved alongside a well-controlled inflation rate of
laju inflasi yang tetap terkendali sebesar 2,92% YoY pada Desember 2.92% YoY in December 2025. Despite relatively stable inflation,
2025. Meskipun inflasi relatif terjaga, konsumsi rumah tangga household consumption showed more moderate growth.
menunjukkan pertumbuhan yang lebih moderat. Sepanjang tahun Throughout 2025, household consumption grew by around 4.82%
2025, konsumsi rumah tangga tumbuh sebesar sekitar 4,82% YoY, YoY, slightly lower than the overall national economic growth
sedikit lebih rendah dibandingkan pertumbuhan ekonomi nasional during the same period.
pada periode yang sama.
Perlambatan pertumbuhan konsumsi rumah tangga pada The growth slowdown in household consumption was basically
dasarnya sejalan dengan melemahnya daya beli masyarakat in line with the weakening of the people’s purchasing power
akibat gelombang pemutusan hubungan kerja di berbagai sektor due to the wave of layoffs in various industrial sectors and
industri serta kondisi pasar tenaga kerja yang belum sepenuhnya labor market conditions that have not yet fully recovered. The
pulih. Pemerintah sesungguhnya telah meluncurkan beberapa government actually launched several policies to increase the
kebijakan untuk meningkatkan daya beli masyarakat, mulai dari people’s purchasing power, starting from cash assistance to
bantuan tunai hingga insentif fiskal. Di sektor properti, misalnya, fiscal incentives. In the property sector, for instance, the fiscal
insentif fiskal yang diberikan antara lain berupa PPN DTP 100% incentives provided, among others, the 100% VAT DTP that
yang memberikan keringanan pajak hingga 100% untuk pembelian provides tax relief of up to 100% for the purchase of new housing
rumah baru (hingga Rp5 miliar). Selain itu, penurunan suku bunga units (up to Rp5 billion). In addition, lower interest rates are also
juga diharapkan dapat mendorong permintaan terhadap sektor expected to help boost demand in the property sector. However,
properti. Namun demikian, pertumbuhan sektor konstruksi dan growth in the construction and real estate sectors remained
real estate masih relatif lebih rendah sepanjang tahun 2025, relatively lower throughout 2025, recorded at around 4.87%
masing-masing tercatat sekitar 4,87% YoY dan 4,50% YoY YoY and 4.50% YoY respectively, compared with the national
dibandingkan dengan pertumbuhan ekonomi nasional sebesar economic growth of 5.11% YoY during the same period.
5,11% YoY pada periode yang sama.
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Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Direksi
The Board of Director Report
Di tengah pertumbuhan sektor properti yang masih relatif Amidst the relatively limited growth in the property sector,
terbatas, perusahaan properti pada umumnya dituntut untuk property companies in general were required to continue
terus beradaptasi terhadap perubahan preferensi konsumen. adapting to consumers’ preferences. Currently, consumers
Saat ini, konsumen cenderung memilih properti yang mendukung tend to select properties that support healthy, environmentally
gaya hidup sehat, ramah lingkungan, serta berbasis teknologi. friendly, and technology-based lifestyles. The green property
Konsep green property diperkirakan akan semakin memengaruhi concept is expected to increasingly affect the direction of future
arah pengembangan properti ke depan dan menjadi fokus utama property development and become a major focus in real estate
dalam pengembangan real estat di kawasan Asia, seiring dengan development in the Asian region, in line with the increasing
meningkatnya kesadaran terhadap penerapan prinsip-prinsip ESG. awareness of the ESG principles’ application.
PERAN DIREKSI DALAM PROSES STRATEGI DAN RENCANA ROLE OF THE BOARD OF DIRECTORS IN STRATEGY AND
BISNIS SERTA PENGAWASAN TERHADAP IMPLEMENTASINYA BUSINESS PLAN PROCESS AND SUPERVISION OF ITS
IMPLEMENTATION
Pada tahun 2025, Direksi bersama tim manajemen menyusun In the year 2025, the Board of Directors, together with the
target usaha, anggaran, serta strategi dan kebijakan strategis management team, prepared its business, budget, and strategy
yang dituangkan dalam Business Plan & Budget dengan targets, as well as strategic policies, as contained in the
mempertimbangkan kondisi eksternal dan internal Perseroan. Business Plan & Budget, by taking into account the external and
Faktor eksternal yang diperhatikan meliputi proyeksi pertumbuhan internal conditions of the Company. External factors taken into
ekonomi, indikator makroekonomi, kondisi sosial, proyeksi harga, account include economic growth projections, macroeconomic
volatilitas nilai tukar mata uang, serta dinamika pasar dan tingkat indicators, social conditions, price projections, currency exchange
persaingan usaha. Adapun faktor internal mencakup kesiapan rate volatility, as well as market dynamics and levels of business
sumber daya manusia, kapasitas penjualan, serta data pendapatan competition. While internal factors include the readiness of the
historis. Business Plan & Budget tersebut selanjutnya dipaparkan human resource, sales capacity and historical revenue data. This
oleh Direksi kepada Dewan Komisaris dalam rapat gabungan Business Plan & Budget was then presented by the Board of
Direksi dan Dewan Komisaris. Directors to the Board of Commissioners in the Board of Directors
and the Board of Commissioners joint meeting.
Dalam rapat gabungan tersebut, Dewan Komisaris menyampaikan In this joint meeting, the Board of Commissioners conveyed its
pandangan, rekomendasi, serta memberikan persetujuan atas views, recommendations and provided approval on the proposed
Business Plan & Budget yang diajukan. Untuk memastikan Business Plan & Budget. To ensure the achievement of the
pencapaian target usaha yang telah ditetapkan, tim manajemen established business targets, the management team then set
kemudian menetapkan rencana kerja pada masing-masing divisi the work plans for each division as an elaboration of the agreed
sebagai penjabaran dari strategi yang telah disetujui. Rencana strategy. These work plans were then formulated into the Key
kerja tersebut selanjutnya dirumuskan ke dalam Key Performance Performance Indicators (KPI) that must be achieved by all levels
Indicators (KPI) yang harus dicapai oleh seluruh jenjang organisasi. of the organization.
Adapun evaluasi atas implementasi rencana strategis Perseroan As for the assessment on the implementation of the Company’s
dilakukan secara berkala melalui rapat yang diselenggarakan strategic plan, it is carried out periodically through meetings held
minimal satu kali dalam sebulan oleh Direksi atau sewaktu-waktu at least once a month by the Board of Directors or at any time
sesuai kondisi dan urgensinya bersama jajaran manajemen. Pada together with the management team as conditions and urgency
rapat tersebut, Direksi beserta jajaran manajemen membahas require. In these meetings, the Board of Directors and the
indikator pencapaian bisnis, parameter risiko, serta mengupayakan management members discuss business achievement indicators,
solusi atas kendala yang dihadapi dan menghasilkan keputusan and risk parameters as well as efforts to seek solutions to overcome
strategis untuk mengatasi kesenjangan yang ada atas pencapaian existing gaps in the monthly performance achievements.
kinerja bulanan.
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Sejak Juni 2024, Perseroan telah mengimplementasikan tata Since June 2024, the Company has implemented the Core
nilai (Core Values) baru, yaitu SIGAP (Sinergi, Inovatif, Gesit, Values, namely SIGAP (Synergy, Innovative, Agile, Integrity, and
Amanah, dan Peduli), sebagai langkah strategis untuk mendukung Caring), as a strategic step to support the transition process and
proses transisi serta mendorong transformasi organisasi secara encourage a sustainable organizational transformation.
berkelanjutan.
Pada tahun 2025, Perseroan melanjutkan dan memperkuat In 2025, the Company continued and strengthened various strategic
berbagai inisiatif strategis yang telah dijalankan sejak tahun initiatives implemented since the year 2024 as part of the effort to
2024 sebagai bagian dari upaya membangun fondasi budaya build the foundation of the Company’s culture based on the SIGAP
Perseroan yang berlandaskan tata nilai SIGAP. Seluruh inisiatif values. All these initiatives were socialized comprehensively to all
tersebut disosialisasikan secara menyeluruh kepada karyawan employees and have proven to have provided positive contribution
dan terbukti memberikan kontribusi positif terhadap pencapaian to the Company’s performance achievement throughout the
kinerja Perseroan sepanjang tahun pelaporan. Salah satu inisiatif reporting year. One of the main initiatives was the periodically held
utama adalah penyelenggaraan Leaders Meeting secara berkala Leaders Meeting as a forum for strategic oversight and alignment,
sebagai sarana pengawasan dan penyelarasan strategis, di mana where the Board of Directors invited the leadership team to
Direksi mengundang jajaran pimpinan untuk membahas isu-isu discuss strategic issues that can potentially affect the Company’s
strategis yang berpotensi memengaruhi kinerja Perseroan. Selain performance. In addition, the Company also made adjustments to
itu, Perseroan juga melakukan penyesuaian struktur organisasi its organizational structure so as to be more agile and responsive
agar lebih lincah (agile) dan responsif dalam memenuhi ekspektasi in meeting the expectations of stakeholders, both internal and
para pemangku kepentingan, baik internal maupun eksternal. external.
Sejalan dengan penguatan budaya dan organisasi, Perseroan secara In line with the strengthening of culture and organization, the
konsisten melakukan internalisasi tata nilai SIGAP melalui program Company consistently carried out an internalization program on
pelatihan dan berbagai kanal komunikasi internal. Proses rekrutmen the SIGAP values through training programs and various internal
karyawan turut mengacu pada tata nilai tersebut, disertai dengan communication channels. The employee recruitment process
pengembangan kompetensi karyawan secara berkelanjutan serta also referred to these values, together with continual employee
pelaksanaan analisis potensi guna memastikan talenta unggul competency development as well as implementation of potential
memperoleh kesempatan pengembangan karier yang optimal. analysis in order to ensure talents of excellence were given the
Di sisi lain, Perseroan melakukan konsolidasi manajemen melalui opportunity to optimally develop their careers. On the other hand,
sentralisasi kepemimpinan dalam pengambilan keputusan untuk the Company consolidated the management through leadership
meningkatkan efisiensi, konsistensi kebijakan, dan koordinasi centralization in decision-making to improve efficiency, policy
lintas fungsi. Upaya tersebut diperkuat dengan dorongan consistency, and cross-functional coordination. This effort was
terhadap inisiatif digitalisasi di seluruh lini usaha sebagai bentuk bolstered by the encouragement of the digitalization initiative in all
adaptasi terhadap dinamika industri sekaligus untuk mendorong lines of business as a form of adaptation to the industry’s dynamics
peningkatan kinerja Perseroan secara berkelanjutan. and at the same time encouraged sustainable improvement in the
Company’s performance.
PRIORITAS STRATEGI DAN KEBIJAKAN STRATEGIS PERSEROAN PRIORITY IN COMPANY’S STRATEGY AND STRATEGIC POLICY
UNTUK MERAIH PERTUMBUHAN YANG LEBIH BAIK TO ACHIEVE BETTER GROWTH
Dalam merumuskan strategi dan kebijakan strategis, Perseroan In formulating strategies and strategic policies, the Company
senantiasa mempertimbangkan dinamika perekonomian yang always takes into account the ongoing economic dynamics. The
sedang berlangsung. Business Plan & Budget Perseroan disusun Company’s Business Plan & Budget was prepared with optimism
dengan optimisme bahwa momentum pertumbuhan ekonomi that economic growth momentum will continue amidst global
akan tetap berlanjut di tengah ketidakpastian perekonomian economic uncertainty. The weakening of people’s purchasing
global. Pelemahan daya beli masyarakat menjadi salah satu isu power became one of the main issues as it affected demands for
utama karena berpengaruh terhadap permintaan atas produk the Company’s products. Nevertheless, such challenges could
Perseroan. Namun demikian, tantangan tersebut masih dapat still be anticipated through the development of more innovative
diantisipasi melalui pengembangan konsep produk yang lebih product concepts that were in line with market needs, as well as
inovatif dan selaras dengan kebutuhan pasar, serta penerapan the implementation of more creative and attractive marketing
strategi pemasaran yang lebih kreatif dan menarik. strategies.
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Direksi
The Board of Director Report
Di sisi lain, Perseroan tetap menjaga fleksibilitas dalam merespons On the other hand, the Company continued to maintain
setiap perubahan yang terjadi. Oleh karena itu, peninjauan flexibility in responding to each change that occurred. For this
terhadap Business Plan & Budget 2025 dilakukan secara reason, review of the 2025 Business Plan & Budget was carried
berkelanjutan, disertai dengan penyesuaian yang diperlukan, out continuously, and with adjustments as required, including
termasuk dalam strategi pengembangan usaha. Sepanjang in business development strategy. Throughout the financial
tahun buku 2025, Perseroan telah menerapkan berbagai langkah year of 2025, the Company applied various strategic steps to
strategis untuk meningkatkan kontribusi pendapatan dari segmen increase revenue contribution from the recurring segment, which
recurring, yang menyumbang lebih dari 50% dari total pendapatan contributed more than 50% of the Company’s total revenue. This
Perseroan. Pelaksanaan berbagai program promosi yang menarik was manifested by the launching of the new recreational park
serta pengembangan konsep pemasaran yang inovatif menjadi with a beach-themed, namely the JungleSea Kalianda in South
bagian dari inisiatif strategis Perseroan sepanjang tahun 2025. Lampung. In addition, Business Units also conducted various
attractive promotional programs and developmed innovative
marketing concepts, which were part of the Company’s strategic
initiatives throughout the year 2025.
Selain itu, Perseroan juga melakukan berbagai inisiatif untuk Apart from the above, the Company also performed various
meningkatkan pendapatan segmen non-recurring, yaitu dengan initiatives to increase revenue from the non-recurring segment,
melanjutkan pengembangan proyek Perumahan/Landed Housing namely by launching the new cluster of Veranda in Kahuripan
di Kahuripan Nirwana Sidoarjo, Bumi Pakuan dan Cluster Sayana Nirwana Sidoarjo as well as continuing with housing project
Bogor. development in Bumi Pakuan and the Sayana Cluster in Bogor.
Strategi penguatan pendapatan dijalankan secara paralel dengan The strategy to strengthen revenue was carried out in parallel
upaya memperkokoh struktur keuangan dan meningkatkan with the effort to strengthen the financial structure and
profitabilitas melalui berbagai inisiatif efisiensi operasional. Selain increase profitability through various operational load efficiency
itu, Perseroan juga menjajaki dan mengembangkan kerja sama initiatives. In addition, the Company also explored and developed
strategis untuk mempercepat realisasi pengembangan proyek, strategic collaborations to accelerate the realization of project
serta mengoptimalkan kinerja penjualan melalui sinergi fungsi developments, as well as optimized sales performance through
penjualan dan pemasaran di seluruh lingkungan Perseroan. synergy of sales and marketing functions throughout the
Company’s environment.
Selain menjalankan berbagai upaya strategis untuk meningkatkan Aside from running various strategic efforts to increase
profitabilitas dan memperbaiki struktur keuangan, Perseroan juga profitability and improve financial structure, the Company also
menempatkan inisiatif penguatan kapabilitas internal sebagai salah placed the initiative to strengthen internal capabilities as one
satu prioritas utama. Salah satu fokus utama Perseroan adalah di of the main priorities. One of the Company’s main focuses was
bidang pengelolaan dan pengembangan sumber daya manusia in the management and development of the human resource
melalui fungsi Corporate Human Capital (CHC). Perseroan through the Corporate Human Capital (CHC) function. The
menyusun rencana strategis yang berlandaskan tata nilai SIGAP, Company prepared the strategic plan based on the SIGAP values,
yang tercermin dalam pengembangan insan Perseroan, pengelolaan as reflected in the Company’s personnel development, and talent
talenta, serta perumusan kriteria yang lebih terukur, transparan, management, as well as in the formulation of more measurable,
mudah diawasi, dan dapat dievaluasi secara objektif, termasuk transparent, easily supervised, and objectively assessed criteria,
dalam pemberian reward yang adil bagi karyawan. including the provision of fair rewards to employees.
Sejalan dengan hal tersebut, Perseroan terus mendorong In line with this, the Company continued to encourage digitalization
digitalisasi pada berbagai aspek proses kerja Human Capital, in various aspects of the Human Capital work process, specifically
khususnya yang berkaitan dengan pengelolaan sumber daya concerning human resource management, in order to improve
manusia, guna meningkatkan kenyamanan, transparansi, dan comfort, transparency, and employee involvement in delivering
keterlibatan karyawan dalam memberikan kinerja terbaiknya. their best performance.
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Ke depan, Perseroan akan terus melakukan inovasi melalui Going forward, the Company will continue to innovate through
peluncuran proyek-proyek baru yang telah melalui tahapan riset dan the launching of new projects that have passed through a
perencanaan yang matang, dengan mempertimbangkan dinamika thorough research and development stage by taking into account
kebutuhan pasar yang semakin spesifik dan tersegmentasi. the dynamics of the increasingly specific and segmented
Kondisi tersebut menuntut penerapan mitigasi risiko yang lebih market needs. This condition demanded the implementation of
tajam, efektif, dan efisien. Atas dasar itu, Perseroan akan menjalin a sharper, effective, and efficient risk mitigation. On this basis,
kolaborasi dengan para pelaku industri dalam mengembangkan the Company will collaborate with industry players in developing
berbagai produk yang disesuaikan dengan tingkat toleransi risiko various products that are adjusted to the risk appetite level, the
(risk appetite), karakteristik, serta target pasar yang dituju. characteristics, and the aimed target market.
ANALISIS KINERJA PERSEROAN COMPANY’S PERFORMANCE ANALYSIS
Perbandingan Target dan Realisasi Kinerja Tahun 2025 2025 Performance Target and Realization Comparative
Pada tahun 2025, Perseroan secara konsisten menjalankan In the year 2025, the Company consistently performed various
berbagai inisiatif strategis guna mencapai target kinerja yang strategic initiatives to achieve the performance targets previously
telah ditetapkan. Dalam pelaksanaannya, Perseroan menghadapi set-forth. However, in its implementation, the Company faces
dinamika tantangan, baik yang bersumber dari faktor internal dynamic challenges, from both internal and external factors,
maupun eksternal, yang memberikan tekanan terhadap which eventually put pressure on the Company’s performance
pencapaian kinerja sepanjang tahun. achievements throughout the year.
Kinerja produk dan proyek properti menunjukkan variasi yang The performance of property products and projects showed
dipengaruhi oleh pelemahan daya beli konsumen kelas menengah variations affected by the weakening purchasing power of the
serta berlanjutnya kebijakan penghematan anggaran pemerintah middle-class consumers and the continuation of the government’s
hingga tahun 2025. Kondisi tersebut berdampak pada tingkat budget austerity policy until the year 2025. This condition caused
permintaan properti Perseroan, baik pada segmen residensial impact to the level of demand for the Company’s property, both
maupun perhotelan, sehingga memerlukan penyesuaian strategi in the residential and hotel segments, thus, requiring adaptive
yang adaptif. strategic adjustments.
Di tengah tantangan tersebut, Perseroan tetap mampu In the midst of such challenges, the Company remained capable
mencatatkan pertumbuhan kinerja yang solid. Total pendapatan of recording a solid performance growth. Total net income
neto meningkat sebesar 16,2% menjadi Rp1.426 miliar, dengan increased by 16.2% to Rp1,426 billion, with contribution from
kontribusi dari pendapatan recurring yang tumbuh 13,9% serta the 13.9% growth in recurring income and a significant growth of
pendapatan non-recurring yang meningkat signifikan sebesar 34.2% in non-recurring income. This realization reached 83,6% of
34,2%. Realisasi ini mencapai 83,6% dari target yang telah the set target, reflecting an effective execution of the Company’s
ditetapkan, mencerminkan efektivitas eksekusi strategi Perseroan. strategy.
Dari sisi profitabilitas, laba usaha tercatat sebesar Rp156 miliar From profitability perspective, operating profit was recorded at
atau tumbuh 66,7% dibandingkan tahun sebelumnya, dengan Rp156 billion or a 66.7% increase compared to the previous year,
capaian sebesar 83,2% dari target. Pencapaian ini menegaskan with a 83,2% achievement from target. This accomplishment
keberhasilan Perseroan dalam menjaga efisiensi operasional affirms the Company’s success in maintaining operational
sekaligus mengoptimalkan peluang pertumbuhan di tengah efficiency and, at the same time, optimizing growth opportunity
kondisi pasar yang menantang. amidst such challenging market conditions.
Secara keseluruhan, kinerja tahun 2025 mencerminkan Overall, the 2025 performance reflects the Company’s resilience
ketangguhan Perseroan dalam menghadapi tekanan eksternal, in facing external pressures, as well as a firm discipline in executing
serta disiplin dalam mengeksekusi strategi yang telah dirumuskan. the set strategies. This served as a strong foundation for the
Hal ini menjadi landasan yang kuat bagi Perseroan untuk Company to continue its sustainable growth and create added
melanjutkan pertumbuhan yang berkelanjutan dan menciptakan value for the stakeholders.
nilai tambah bagi seluruh pemangku kepentingan.
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TANTANGAN DAN UPAYA MITIGASI CHALLENGES AND MITIGATION EFFORTS
Dalam RPJPN (Rancangan Awal Rencana Pembangunan Jangka In the 2025-2045 Initial Draft of the National Long-Term
Panjang Nasional) 2025-2045 yang disusun oleh Bappenas, Development Plan (RPJPN) prepared by the National Development
pemerintah Indonesia telah menetapkan lima kelompok Planning Agency (BAPPENAS), the government of Indonesia
industri prioritas guna mewujudkan Visi Indonesia Emas 2045. established a five-industry group priority in order to manifest the
Industri properti dan konstruksi tidak termasuk di dalam kelima Golden Indonesia 2045 Vision. The property and construction
kelompok industri prioritas tersebut. Namun hasil kajian sigi UI industries are not included in the prioritized five-industry group
sebagaimana dikutip oleh Kamar Dagang dan Industri Indonesia mentioned above. However, results of a review by SIGI-UI as
(Kadin) menyatakan bahwa properti dan konstruksi masih quoted by the Indonesian Chamber of Commerce (Kadin) show
menjadi leading sector bagi 185 industri ikutan lainnya. Hal ini that property and construction remain as the leading sectors for
menegaskan pentingnya peran industri properti dan konstruksi the 185 other following industries. This emphasizes the importance
dalam mendukung pertumbuhan ekonomi, walaupun tidak lagi of the property and construction industries in supporting economic
menjadi industri prioritas. growth, although they are not prioritized industries.
Ditengah kemungkinan minimnya insentif yang diberikan oleh In the midst of possibly minimal incentive provided by the
pemerintah karena sektor properti dan konstruksi bukan merupakan government, as the property and construction industries are
industri prioritas, Perseroan akan tetap pada komitmennya untuk not a priority, the Company will remain with its commitment to
mengembangkan sektor property di tanah air. Perseroan tetap develop the country’s property sector. The Company is optimistic
optimis akan dapat meningkatkan kinerjanya melalui perumusan that it can improve its performance through the formulation of a
strategi yang matang, cermat dan penuh kehati-hatian. mature, careful, and prudent strategy.
Dari sisi industri, tingkat backlog kepemilikan rumah di Indonesia From the industry’s perspective, the level of backlog in Indonesia’s
masih tergolong sangat tinggi. Berdasarkan data Kementerian housing ownership remains very high. Based on data from the
Perumahan dan Kawasan Permukiman (PKP), backlog perumahan Ministry of Housing and Settlement Areas (PKP), the housing
tercatat mencapai hampir 15 juta unit, meskipun angka tersebut backlog is recorded at almost 15 million units, although this number
cenderung berfluktuasi dari tahun ke tahun. Kondisi backlog tends to fluctuate year to year. This high backlog condition at
yang tinggi ini sekaligus membuka peluang bagi Perseroan untuk the same time opens the opportunity for the Company to take
berperan aktif mendukung upaya pemerintah dalam menyediakan an active role to support the government in providing decent
hunian yang layak bagi masyarakat luas. residences for the public at large.
Di sisi lain, Perseroan juga menghadapi tantangan berupa On the other hand, the Company is also faced with a challenge
kenaikan inflasi yang signifikan pada sektor bahan bangunan dan in the form of significant inflation in the building materials and
transportasi logistik, yang berdampak pada meningkatnya harga logistics transportation sectors, that impacts the increasing
properti yang dikembangkan oleh Perseroan. Tantangan tersebut price of property developed by the Company. This challenge
semakin diperberat oleh melemahnya daya beli masyarakat serta is increasingly burdened by the weakening of the people’s
kecenderungan penurunan minat investasi di sektor properti. purchasing power as well as the tendency for declining interest
Oleh karena itu, Perseroan perlu menyikapi kondisi ini dengan in investing in the property sector. For this reason, the Company
penerapan strategi yang tepat guna membangun bisnis yang needs to address this condition by implementing an accurate
tangguh dan berkelanjutan. strategy in order to build a resilient and sustainable business.
PROSPEK USAHA BUSINESS PROSPECT
Tahun 2026 diperkirakan masih akan diwarnai oleh tingkat The year 2026 is projected to remain marked by a high level
ketidakpastian yang tinggi, terutama seiring dengan berlanjutnya of uncertainty, especially in line with continuing geopolitical
ketegangan geopolitik dan potensi perang dagang yang dapat tensions and the potential trade wars that can impact global trade
memengaruhi perdagangan global serta dinamika investasi. and investment dynamics. The impact from these potential trade
Dampak dari potensi perang dagang tersebut berisiko mendorong wars bears the risks of a pressing rise of inflation amidst global
peningkatan inflasi di tengah kondisi pasar tenaga kerja global yang labor market conditions that have yet to fully recover. In this
belum sepenuhnya pulih. Dalam konteks ini, The Federal Reserve context, the Federal Reserve of the United States indicated that
Amerika Serikat mengindikasikan bahwa penurunan suku bunga decreasing interest rates in the year 2026 can possibly be done
pada tahun 2026 kemungkinan hanya akan dilakukan satu kali. only once.
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Di sisi lain, perekonomian Indonesia diproyeksikan menunjukkan On the other hand, Indonesia’s economy is projected to show a
kinerja yang lebih baik pada tahun 2026. Bank Indonesia better performance in the year 2026. Bank Indonesia estimated
memperkirakan pertumbuhan ekonomi nasional berada pada national economic growth to reach around 5.1% to 5.6%, higher
kisaran 5,1% hingga 5,6%, lebih tinggi dibandingkan capaian tahun than the achievement in 2025.
2025.
Tantangan utama perekonomian Indonesia pada tahun 2026 masih The main challenge in Indonesia’s economy in 2026 remains
berkaitan dengan menyusutnya kelas menengah, meningkatnya concerned with the shrinking middle class, the increasing
proporsi sektor informal, serta kondisi pasar tenaga kerja yang proportion of the informal sector, and the relatively weak labor
relatif lemah. Situasi ini berpotensi menekan permintaan terhadap market conditions. This situation can potentially press demand for
properti nasional. Namun demikian, kebijakan penurunan suku national property. Nevertheless, the interest rate reduction policy
bunga serta berbagai insentif properti yang diberikan Pemerintah as well as various property incentives provided by the Government
diharapkan dapat menjadi faktor penyeimbang dalam mendorong can hopefully serve as the balance factor in encouraging property
permintaan properti sepanjang tahun 2026. Selain itu, stabilitas demand throughout the year 2026. In addition, inflation stability
inflasi yang diperkirakan tetap terjaga pada kisaran 2,5%–3,5% which is estimated to remain at around 2.5%-3.5% is also viewed
juga dipandang sebagai faktor pendukung positif bagi sektor as a positive supporting factor for the national property sector.
properti nasional.
Di tengah ketidakpastian yang masih berlanjut, Perseroan tetap In the midst of continuous uncertainty, the Company remains
optimis terhadap prospek pertumbuhan usaha ke depan dengan optimistic about future business growth prospects by formulating
merumuskan strategi yang tepat, terarah, dan berkelanjutan. a strategy that is precise, directed, and sustainable. The Company
Perseroan akan tetap berfokus pada peningkatan pendapatan dari will still focus on increasing revenue from recurring and non-
segmen recurring maupun non-recurring melalui pengembangan recurring segments through development of mid-segment
proyek-proyek perumahan di segmen menengah, khususnya di housing projects, specifically in areas with high growth potential
wilayah dengan potensi pertumbuhan yang tinggi seperti Sidoarjo such as Sidoarjo and Bogor. In addition, the Company also plans
dan Bogor. Selain itu, Perseroan juga berencana mengembangkan to develop new properties as well as gradually and measurably
properti baru serta melakukan akuisisi aset strategis secara acquire strategic assets by considering development potentials
bertahap dan terukur, dengan mempertimbangkan potensi and long-term added values.
pengembangan serta nilai tambah jangka panjang.
Dari sisi efisiensi, Perseroan berkomitmen untuk menjaga struktur From an efficiency perspective, the Company is committed
biaya pada tingkat yang optimal guna mendukung peningkatan laba. to maintaining the cost structure at an optimal level in order to
Upaya tersebut dilakukan melalui pengendalian biaya, peningkatan support an increase in profit. This effort is conducted through cost
produktivitas, serta optimalisasi proses bisnis. Perseroan juga control, productivity improvement, as well as business process
akan terus menjajaki dan mendorong kerja sama strategis dengan optimization. The Company will also explore and encourage
investor yang memiliki visi sejalan, guna mempercepat realisasi strategic cooperation with investors whose visions are in line so
proyek-proyek baru, khususnya proyek berskala besar yang as to accelerate the realization of new projects, specifically large-
memerlukan dukungan modal dan keahlian tertentu. scale projects that require capital and particular skills support.
Optimalisasi aset menjadi salah satu prioritas penting berikutnya, Optimization of assets becomes one of the important subsequent
antara lain melalui inisiatif peremajaan dan pengembangan kembali priorities, among others, through rejuvenation and redevelopment
(re-development) atas aset-aset yang telah ada. Pendekatan ini of existing assets. This approach is expected to be able to increase
diharapkan mampu meningkatkan imbal hasil dan nilai properti returns and overall value of the properties. In line with that, the
secara keseluruhan. Sejalan dengan itu, Perseroan akan terus Company will continue to develop the organizational system and
mengembangkan sistem organisasi dan budaya kerja yang work culture that are adaptive, collaborative, and oriented on
adaptif, kolaboratif, dan berorientasi pada kinerja, sebagai fondasi performance as the main foundation in support of sustainable
utama dalam mendukung pertumbuhan yang berkelanjutan serta growth as well as long-term value creation for all stakeholders.
penciptaan nilai jangka panjang bagi seluruh stakeholder.
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Selain itu, pengembangan sumber daya manusia juga menjadi Apart from that, human resource development is also an important
agenda penting yang terus dijalankan Perseroan. Pada tahun 2026, agenda which the Company continues to implement. In the year
fokus pengembangan SDM diarahkan pada beberapa rencana aksi, 2026, the focus of HR development is directed to several points
yaitu: (1) penguatan kemampuan leadership para leader melalui of action plan, namely as follows: (1) strengthening the leadership
training Leadership & Team building, (2) penyusunan program capability of the leaders through Leadership & Team building
suksesi untuk menyiapkan kader-kader pemimpin masa depan training, (2) establishing a succession program to prepare the
Perseroan, (3) pemberian training berdasarkan TNA (training Company’s future leadership cadres, (3) providing training based
need analysis) sesuai dengan kebutuhan dan tuntutan bisnis dan on TNA (training need analysis) in accordance with business
(4) program-program internalisasi penetrasi budaya Perseroan requirements and demands and (4) set internationalization
SIGAP. programs for the cultura penetration of the the Company’s SIGAP.
Dengan dukungan sumber daya manusia yang kompeten dan With the support of the competent and competitive human
berdaya saing, Perseroan optimis dapat menjalankan strategi resource, the Company is optimistic to carrying out business
bisnis secara optimal dan berkelanjutan. strategies optimally and sustainably.
PENERAPAN TATA KELOLA PERUSAHAAN YANG BAIK IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AS
SEBAGAI LANDASAN DALAM MENGELOLA BISNIS THE FOUNDATION IN MANAGING BUSINESS
Direksi bersama seluruh jajaran organisasi memiliki komitmen Together with all levels of the organization, the Board of Directors
yang kuat dalam menerapkan praktik Tata Kelola Perusahaan yang holds a strong commitment to implementing Good Corporate
Baik (Good Corporate Governance/GCG) di sepanjang tahun Governance (GCG) throughout the year 2025. The Company
2025. Perseroan secara konsisten menjalankan prinsip-prinsip consistently applied GCG principles and complied with all
GCG serta mematuhi seluruh peraturan yang berlaku. Perseroan applicable regulations. The Company also strived to continuously
juga berupaya untuk terus meningkatkan kualitas penerapan improve the quality of GCG implementation, among others,
GCG, antara lain melalui pengambilan keputusan yang prudent through prudent decision-making and always taking into account
dan senantiasa mempertimbangkan risiko yang mungkin timbul possible risks that may arise in times ahead. This principle of
di masa mendatang. Prinsip kehati-hatian ini juga menjadi dasar prudence also served as the basis for the Company’s financial
pengelolaan keuangan Perseroan. management.
Laporan Keuangan Perseroan disusun secara akurat dan dapat The Company’s Financial Statements were prepared accurately
dipertanggungjawabkan, didukung oleh sistem pengendalian and can be accounted for, supported by adequate internal control
internal dan manajemen risiko yang memadai. Disamping itu, and risk management systems. Apart from that, the Company
Perseroan juga memperkuat tata kelola di bidang pengembangan also strengthened governance in the human resource department
sumber daya manusia melalui penerapan sistem penilaian kinerja through the implementation of a more objective, transparent and
yang lebih objektif, transparan, dan berkeadilan, serta penyesuaian justifiable performance assessment system, as well as adjusting
struktur organisasi yang efisien dengan kejelasan fungsi, sistem, the organizational structure that is efficient with clarity in the
dan pertanggungjawaban. function, system and accountability.
Seluruh upaya tersebut diarahkan untuk meningkatkan All efforts were directed to improving the trust of investors and
kepercayaan investor dan pemegang saham melalui penyampaian shareholders through the presentation of material data as well as
data serta informasi material yang relevan secara transparan, information that was relevant in terms of transparency, accuracy,
akurat, berkualitas, dan dapat dipertanggungjawabkan. Selain quality, and accountability. Aside from that, the Company always
itu, Perseroan senantiasa memperhatikan kepentingan para paid attention to the interest of the stakeholders by clarifying
pemangku kepentingan dengan memperjelas hak dan kewajiban the rights and obligations of each party and establishing sound
masing-masing pihak serta membangun kerjasama yang sehat and responsible cooperation. This commitment was manifested
dan bertanggung jawab. Komitmen tersebut diwujudkan melalui through the implementation of a community empowerment
pelaksanaan program pemberdayaan masyarakat, keterlibatan program, active and continuous involvement in maintaining the
aktif dan berkelanjutan dalam menjaga lingkungan di sekitar surrounding community around the Company’s facilities or office,
fasilitas atau kantor Perseroan, serta dukungan berkesinambungan as well as continuous support to various social and humanitarian
terhadap berbagai kegiatan sosial dan kemanusiaan. activities.
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KOMITMEN TERHADAP KEBERLANJUTAN DAN TANGGUNG COMMITMENT TO SUSTAINABILITY AND CORPORATE SOCIAL
JAWAB SOSIAL PERUSAHAAN RESPONSIBILITY
Dalam rangka memberikan dampak positif bagi masyarakat dan In the effort to provide positive impact to the community and
lingkungan, Perseroan mengintegrasikan prinsip lingkungan, sosial, the environment, the Company integrates the principles of
dan tata kelola (Environmental, Social, and Governance/ESG) environment, social, and governance (ESG) into the entire
ke dalam seluruh kegiatan operasionalnya. Melalui pelaksanaan operating activities. Through the implementation of the Social
program Tanggung Jawab Sosial dan Lingkungan (TJSL), and Environmental Responsibility (TJSL) program, the Company
Perseroan menjalankan berbagai inisiatif yang berkontribusi nyata carries out various initiatives that provide real contributions to
bagi masyarakat serta lingkungan di sekitar wilayah operasional the community and the environment surrounding the Company’s
Perseroan. operational areas.
Komitmen Perseroan terhadap pelestarian lingkungan hidup The Company’s commitment to environmental preservation is
tercermin dalam Pilar Keberlanjutan Bakrieland di bidang reflected in Bakrieland’s Sustainability Pillar, namely the “Green
lingkungan, yaitu “Hijau Secara Menyeluruh (Green Through & Through & Through” pillar, that serves as guidelines in developing
Through)”, yang menjadi pedoman dalam pengembangan proyek- property projects responsibly. The Company consistently puts
proyek properti secara bertanggung jawab. Perseroan secara forward environmentally friendly concepts in each of its property
konsisten mengedepankan konsep ramah lingkungan pada setiap products, starting from master design planning to property
produk propertinya, mulai dari perencanaan master design hingga product development ready to market.
pengembangan produk properti yang siap dipasarkan.
Selain itu, Perseroan juga mensosialisasikan keberlanjutan di Apart from that, the Company also performs socialization on
bidang lingkungan hidup kepada para pengunjung, penghuni, environmental sustainability to visitors, residents, tenants and the
penyewa, dan masyarakat di sekitar area properti milik Perseroan communities in the surrounding areas of the Company’s property
dan mengajak mereka berpartisipasi aktif di berbagai inisiatif and invite them to actively participate in various environmental
lingkungan hidup yang dillaksanakan oleh Perseroan. initiatives carried out by the Company.
Perseroan bertekad mencapai Tujuan Pembangunan The Company is determined to achieve Sustainable Development
Berkelanjutan (SDG) dengan berfokus pada peningkatan Goals (SDG) by focusing on improving the welfare of the community
kesejahteraan hidup masyarakat melalui pilar keberlanjutan through Bakrieland’s “It’s About the People” sustainability pillar. On
Bakrieland “It’s About the People”. Pada pilar ini, Perseroan this pillar, the Company and all Business Units extend continuous
dan seluruh Unit Usaha memberikan kontribusi yang contributions to surrounding communities in the Company’s
berkelanjutan terhadap masyarakat sekitar di wilayah operational areas by carrying out various community development
operasional Perseroan dengan menjalankan berbagai program programs, as well as involving local suppliers to help strengthen local
community development, serta melibatkan pemasok lokal economy. The flood disaster that hit the Sumatra region towards
untuk memperkuat perekonomian daerah. Bencana banjir yang the end of the year 2025 also became a concern for the Company.
melanda wilayah Sumatera menjelang akhir tahun 2025 juga The Company collaborated with various companies within the Bakrie
menjadi perhatian Perseroan. Perseroan berkolaborasi dengan Group to distribute assistance to thousands of residents affected at
beberapa perusahaan Bakrie Group untuk mendistribusikan several locations in the form of food, logistics, clothing, household
bantuan untuk ribuan penduduk yang terdampak di beberapa equipment, and various other disaster emergency equipment.
lokasi dalam bentuk makanan, logistik, pakaian, peralatan rumah
tangga, dan berbagai peralatan kedaruratan.
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Sustainable Report
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The Board of Director Report
Di tahun 2025, sebanyak 21.480 orang telah memperoleh manfaat In the year 2025, as many as 21,480 persons received benefits from
dari kegiatan TJSL dengan realisasi dana TJSL mencapai Rp1.6 TJSL activities with actualization of TJSL funds reaching Rp1,6
miliar. Selain itu, Perseroan juga telah melakukan pengadaan billion. In addition, the Company also performed procurement of
barang dan jasa dengan nilai sebesar Rp60.8 miliar dari pemasok goods and services with a total value of Rp60,8 billion from local
lokal di Jakarta, Bogor, Lampung, Sidoarjo dan Yogyakarta. Terkait suppliers in Jakarta, Bogor, Lampung, Sidoarjo and Jogyakarta.
pengadaan barang dan jasa, Perseroan memasukkan kriteria ramah Concerning the procurement of goods and services, the Company
lingkungan sebagai salah satu aspek yang harus dipenuhi oleh submitted the environmentally friendly criteria as one of the
para mitra bisnisnya. Hingga akhir 2025, sebanyak 86% pemasok aspects that must be complied with by all business partners. Until
Perseroan yang telah memenuhi kriteria ramah lingkungan. the end of the year 2025, as high as 86% of the company’s suppliers
have met the environmentally friendly criteria.
Aspek lain yang menjadi perhatian Perseroan dalam pelaksanaan Another aspect of concern to the Company in implementing
tanggung jawab sosial adalah pemenuhan kewajiban kepada social responsibility is compliance with obligations to customers.
pelanggan. Perseroan senantiasa menempatkan pelanggan sebagai The Company always places the customer as the main stakeholder
pemangku kepentingan utama yang berperan penting dalam that plays an important role in supporting the sustainability
mendukung keberlanjutan dan kesuksesan usaha Perseroan. Oleh and success of the Company’s business. For this purpose, the
karena itu, Perseroan berkomitmen untuk memastikan bahwa setiap Company is committed to ensuring that every customer receives
pelanggan memperoleh manfaat yang sesuai dengan produk properti benefits in accordance with the property product selected. In
yang mereka pilih. Selain itu, Perseroan juga menjamin perlakuan addition, the Company also guarantees equal treatment to
yang setara kepada seluruh pelanggan, mengingat kepercayaan all customers, considering that trust is a crucial factor for the
merupakan faktor krusial bagi keberlangsungan usaha Perseroan. Company’s business continuity.
Perseroan menyadari bahwa penerapan praktik operasional The Company realizes that implementation of the ESG-based
berbasis ESG di lingkungan Perseroan masih menghadapi operating practices in the company still faces a number of
sejumlah tantangan. Untuk itu, Perseroan terus melakukan challenges. For this, the Company continues to carry out various
berbagai penyesuaian, dimulai dari penyempurnaan pedoman adjustments, starting from the refinement of applicable guidelines
dan manual operasional yang berlaku, hingga upaya membangun and operating manuals to efforts for building a sustainability
budaya keberlanjutan agar seluruh karyawan memiliki pola pikir dan culture so that all employees have the mindset and behavior that
perilaku yang selaras dengan pilar-pilar keberlanjutan Bakrieland. are in alignment with Bakrieland’s sustainability pillars.
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Performance Highlights Management Report Company Profile Business Support Unit
Laporan Direksi
The Board of Director Report
PERUBAHAN KOMPOSISI DIREKSI CHANGE IN THE COMPOSITION OF THE BOARD OF DIRECTORS
Tidak terdapat perubahan dalam komposisi Direksi Perseroan di There were no changes in the composition of the Board of
sepanjang tahun 2025. Directors during the year 2025.
APRESIASI APPRECIATION
Sebagai penutup laporan ini, kami menyampaikan ucapan terima As a closing remark to this report, we would like to extend our
kasih dan apresiasi yang setinggi-tingginya kepada para pemegang highest gratitude and appreciation to the shareholders and all
saham dan seluruh pemangku kepentingan atas dukungan serta stakeholders for the continuous support and trust provided to
kepercayaan yang senantiasa diberikan kepada Perseroan. Kami the Company. We also extend our recognition to the Board of
juga menyampaikan penghargaan kepada Dewan Komisaris Commissioners for the various views, recommendations and
atas berbagai pandangan, saran, dan masukan yang konstruktif, constructive feedback, that the Company was able to manage
sehingga Perseroan dapat dikelola dengan lebih baik di tengah more appropriately in the midst of challenging economic
kondisi perekonomian yang penuh tantangan. conditions.
Ucapan terima kasih juga kami sampaikan kepada seluruh We also express our gratitude to all customers and business
pelanggan dan mitra usaha atas kepercayaan serta kerja sama partners for their trust and cooperation established thus far.
yang telah terjalin selama ini. Kami juga hendak menyampaikan We also extend our appreciation and acknowledgement to all
apresiasi dan penghargaan kepada seluruh karyawan atas dedikasi employees for their dedication and hard work that allowed the
dan kerja kerasnya sehingga Perseroan mampu membukukan Company was able to record good performance in 2025. We
kinerja yang baik di tahun 2025. Kami berharap kepercayaan, hope that this trust, cooperation and dedication will be continually
kerja sama, dan dedikasi tersebut dapat terus terjaga dan akan maintained and support the Company’s performance in times
mendukung kinerja Perseroan di masa mendatang. ahead.
Atas nama Direksi,
On behalf of the Board of Directors,
Resza Adikreshna
Presiden Direktur
President Director
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Direksi
The Board of Director Report
Sisilia Resza Adikreshna Melky Aliandri
Direktur Presiden Direktur Direktur
Director President Director Director
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Unit
Pendukung
Bisnis
Business Support Unit
Bakrieland • Laporan Tahunan 2025 Annual Report
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Sumber Daya Manusia
Human Resources Development
Sinergi Inovatif Gesit Amanah Peduli
Synergy Innovative Responsiveness Integrity Caring
Perseroan memandang sumber daya manusia (SDM) sebagai aset Bakrieland views human resources (HR) as a strategic asset with an
strategis yang berperan penting dalam memastikan keberlanjutan important role to ensuring business sustainability, organizational
usaha, ketahanan organisasi, serta kemampuan Perseroan resilience, as well as the Company’s capability to adapt with the
untuk beradaptasi terhadap dinamika industri. Oleh karena itu, industry’s dynamics. For this reason, the management of human
pengelolaan sumber daya manusia dilakukan secara terintegrasi resources is carried out in an integrated manner and in alignment
dan selaras dengan arah strategi bisnis Grup. with the Group’s business strategy direction.
Melalui fungsi Corporate Human Capital (CHC), Perseroan Through the function of the Corporate Human Capital (CHC),
berupaya membangun organisasi yang adaptif, berdaya saing, the Company strives to build an organization that is adaptive,
dan berorientasi pada kinerja, dengan tetap menjunjung tinggi competitive, and oriented on performance, while upholding the
nilai-nilai budaya Perusahaan serta kepatuhan terhadap regulasi Company’s cultural values and compliance with employment
ketenagakerjaan. Dalam menjalankan perannya, CHC tidak hanya regulations. In carrying out its role, CHC not only functions as
berfungsi sebagai unit administratif, tetapi juga sebagai mitra an administrative unit, but also as a strategic partner for the
strategis bagi manajemen dan unit usaha dalam mengelola management and business units in managing talents, building
talenta, membangun budaya kinerja, serta memastikan kesiapan performance culture, as well as ensuring the organization’s
organisasi dalam menghadapi tantangan dan peluang usaha ke readiness to face future business challenges and opportunities.
depan.
Strategi dan Kebijakan Pengelolaan SDM Human Resource Management Strategy and Policy
Dalam mengelola SDM, Perseroan senantiasa mengacu pada In managing HR, the Company always refer to applicable laws and
peraturan perundangan yang berlaku dan praktik terbaik industri. regulations and the industry’s best practices. Various policies that
Berbagai kebijakan yang menjadi panduan Perseroan dalam serve as the Company’s guidelines to management strategy and
strategi dan kebijakan pengelolaan adalah sebagai berikut. policy are as follows:
1. Undang-Undang Ketenagakerjaan No. 13 tahun 2003, beserta 1. Manpower Law No. 13 of year 2003, and its amendments and
aturan perubahan dan pelaksanaannya implementation provisions;
2. UU Cipta Kerja No. 6 tahun 2023, beserta aturan 2. Job Creation Law No. 6 of year 2023, and its implementation
pelaksanaannya; provisions;
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Sumber Daya Manusia
Human Resources Development
3. Peraturan Perusahaan yang telah disahkan oleh Kementerian 3. Company Regulations as ratified by the Ministry of
Tenaga Kerja; Manpower;
4. Surat Keputusan Direksi terkait kebijakan dalam pengelolaan 4. Decree of the Board of Directors related to the policies on
Sumber Daya manusia; Human Resources management;
5. Code of Conduct (Pedoman Perilaku), yang diterbitkan 5. Code of Conduct, issued through Decree No.047/SK-Dir/
melalui SK No.047/SK-Dir/IV/07. IV/07.
Di tahun 2025 Perseroan menerapkan strategi pengelolaan In the year 2025, Bakrieland implemented the HR management
SDM yang berfokus pada efisiensi dan digitalisasi proses SDM, strategy focused on the efficiency and digitalization of HR
penguatan kebijakan dan tata kelola, serta peningkatan kualitas process, the strengthening of policy and governance, as well as the
pengelolaan karyawan secara menyeluruh. comprehensive improvement of employee management quality.
Sebagai bagian dari upaya digitalisasi dan peningkatan efisiensi As part of the effort in digitalization and improvement of HR
administrasi SDM, Perseroan mengimplementasikan Human administration efficiency, the Company implemented the
Resources Information System (HRIS) Mekari Talenta yang Human Resources Information System (HRIS) Mekari Talenta
resmi digunakan secara penuh (go-live) sejak Februari 2025. which went-live as of February 2025. The implementation of
Implementasi sistem ini memungkinkan pengelolaan data this system allows the management of employee data, absence,
karyawan, absensi, penggajian, serta administrasi SDM lainnya payroll, as well as other HR administration to be conducted more
dilakukan secara lebih terintegrasi, akurat, dan transparan, in integrated manner, accurately and transparently, and at the
sekaligus mendukung peningkatan employee experience di same time support the improvement of employee experience in
seluruh unit usaha. all business units.
Selain itu, Perseroan juga mengimplementasikan aplikasi Coretax Apart from that, the Company also implemented the Coretex
untuk perhitungan Pajak Penghasilan Pasal 21 karyawan. Sistem ini application for calculating employee Income Tax Article 21. This
telah berhasil dijalankan sejak Februari 2025 dan menjadi bagian system has been successfully carried out since February 2025
dari upaya Perseroan dalam meningkatkan kepatuhan perpajakan and has served as part of the Company’s effort to improve tax
serta mengurangi risiko administratif yang berkaitan dengan compliance with taxation as well as to reduce administrative risks
pengelolaan pajak karyawan. related to employee tax management.
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Human Resources Development
Dari sisi perlindungan karyawan dan pengelolaan risiko finansial, From the perspective of the employee protection and financial
Perseroan melakukan perubahan kebijakan dengan beralih dari risk management, the Company made a change in the policy
skema self-insured ke penggunaan asuransi kesehatan, yang by switching from a self-insured scheme to the use of health
efektif berlaku sejak Januari 2025. Kebijakan ini tidak hanya insurance, effective as of January 2025. This policy not only aims
bertujuan untuk mengalihkan risiko finansial, tetapi juga untuk at diverting financial risks, but also at providing a more optimal
memberikan perlindungan kesehatan yang lebih optimal dan and standardized health protection for employees.
terstandarisasi bagi karyawan.
Sejalan dengan itu, Perseroan secara berkala melakukan In line with that, the Company periodically performed updates
pembaruan dan penyempurnaan kebijakan internal, antara lain and refinement of internal policies, among others, through
melalui pengesahan SOP Pengadaan Barang dan/atau Jasa the ratification of the SOP on the Procurement of Goods and/
serta addendum kebijakan Perjalanan Dinas pada Januari 2025. or Services as well as the addendum to the policy on Business
Langkah ini dilakukan untuk memastikan seluruh proses internal Travel in January 2025. This step was carried out to ensure that all
berjalan lebih tertib, efisien, dan sesuai dengan prinsip tata kelola internal processes run more orderly, efficiently, and in accordance
perusahaan yang baik. with the principles of good corporate governance.
Internalisasi Budaya Perusahaan Internalization of Corporate Culture
Perseroan meyakini bahwa budaya perusahaan yang kuat Bakrieland believes that a strong corporate culture is the main
merupakan fondasi utama dalam membangun organisasi yang foundation to building a sustainable organization and which is
berkelanjutan dan berorientasi pada kinerja. Oleh karena itu, oriented towards performance. For this reason, throughout the
sepanjang tahun 2025, Perseroan secara konsisten melanjutkan year 2025, the Company consistently continued its efforts in the
upaya internalisasi tata nilai “SIGAP” (Sinergi, Inovatif, Gesit, internalization of the “SIGAP” values (Synergy, Innovative, Agile/
Amanah, dan Peduli) sebagai nilai budaya yang menjadi pedoman Responsive, Integrity, and Caring) as the cultural values that serve
perilaku seluruh insan Bakrieland. as the code of conduct for all personnel of Bakrieland.
Dalam rangka memperkuat pemahaman dan keterlibatan karyawan In the effort to strengthen the comprehension and involvement
terhadap nilai-nilai tersebut, Perseroan menyelenggarakan of the employees on these values, the Company held various
berbagai kegiatan internal yang bersifat partisipatif. Bertepatan internal activities of a participatory nature. Coinciding with the
dengan peringatan Hari Ulang Tahun Bakrieland ke-35 pada commemoration of Bakrieland’s 35th Anniversary in June 2025,
Juni 2025, Perseroan mengadakan lomba pembuatan lirik dan the Company held a lyric and jingle creation competition with the
jingle bertema Bakrieland SIGAP yang diikuti oleh seluruh unit theme Bakrieland SIGAP which was participated by all business
usaha dalam Grup. Dalam rangkaian acara yang sama, Perseroan units within the Group. In similar series of event, the Company
juga menyelenggarakan lomba fotografi dengan tema simbol also held a photography competition with the theme of Bakrieland
Bakrieland SIGAP. Kegiatan ini tidak hanya menjadi sarana SIGAP symbol. These activities not only serve as means of
internalisasi nilai budaya, tetapi juga mendorong keterlibatan, cultural value internalization, but also an encouragement to the
kreativitas dan rasa memiliki karyawan terhadap Perseroan. engagement, creativity and sense of belonging of employees
towards the company.
Upaya Perseroan dalam penguatan budaya Bakrieland SIGAP For the effort in this strengthening of Bakrieland SIGAP culture and
dan transformasi organisasi tersebut meraih penghargaan “The organizational transformation, the Company received the award
Best Human Capital 2025 for Advancing Organizational Agility as “The 2025 Best Human Capital for Advancing Organizational
Through People and Cultural Transformation (Category: Property Agility Through People and Cultural Transformation (for Property
& Real Estate)” dalam ajang 5th Indonesia Human Capital Award & Real Estate category)” at the 5th Indonesia Human Capital
2025 yang diselenggarakan oleh Warta Ekonomi. Penghargaan Award in 2025 organized by Warta Ekonomi. This award reflects
ini mencerminkan upaya berkelanjutan Perseroan dalam the company’s sustainable efforts in encouraging a strategic
mendorong transformasi organisasi melalui penguatan budaya organizational transformation through the strengthening of
dan pengelolaan SDM yang strategis. culture and HR management.
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Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Sumber Daya Manusia
Human Resources Development
Demografi Karyawan Employee Demography
Perseroan secara berkelanjutan memantau dinamika sumber The Company continuously monitors the dynamics of human
daya manusia guna memastikan ketersediaan tenaga kerja yang resources in order to ensure the availability of competent
kompeten dan selaras dengan kebutuhan operasional serta manpower and to keep in line with operational requirements and
strategi bisnis. Di akhir tahun 2025, Perseroan mencatatkan business strategies. At the end of the year 2025, the Company
jumlah karyawan sebanyak 7.984 orang, mengalami kenaikan recorded its total employees at 7,984 personnel, an increase by
sebanyak 705 orang dibandingkan dengan tahun sebelumnya 705 employees compared to 7,279 employees in the previous
sebanyak 7.279 orang. year.
Demografi karyawan, termasuk komposisi berdasarkan usia, masa The employee demography, including its composition based on
kerja, tingkat pendidikan, dan kategori jabatan, akan disajikan age, years of service, level of education, and position category, is
secara lebih rinci dalam bentuk tabel berikut. presented in detail in the following tables below:
Komposisi Karyawan berdasarkan Level Jabatan
Employee Composition based on Position
Uraian
2025 2024 2023
Description
Dewan Komisaris 6 6 11
Board of Commissioners
Direksi 8 6 17
Board of Directors
Head 5 6 10
Senior Management 14 80 82
Management 116 203 185
Superintendent 680 279 496
Staff 974 4.962 715
Support 6.181 1.737 5.547
Total 7.984 7.279 7.063
Komposisi Karyawan berdasarkan Tingkat Pendidikan
Employee Composition based on Education
Uraian
2025 2024 2023
Description
Strata-3 - - 1
Strata-2 54 39 34
Strata-1 898 782 770
Diploma 252 360 365
SMA 6.197 5.560 5.254
Senior High School
SMP 381 354 423
Junior High School
SD 202 184 216
Elementary School
Total 7.984 7.279 7.063
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Performance Highlights Management Report Company Profile Business Support Unit
Sumber Daya Manusia
Human Resources Development
Komposisi Karyawan berdasarkan Usia
Employee Composition by Age
Uraian
2025 2024 2023
Description
<25 tahun / years 1.786 1.315 1.253
26–30 tahun / years 1.477 1.334 1.435
31–35 tahun / years 1.219 1.292 1.249
36–40 tahun / years 1.039 1.081 1.143
41–45 tahun / years 1.094 1.057 1.084
46–50 tahun / years 806 679 649
51–55 tahun / years 414 394 568
55 tahun ke atas / years and above 149 127 262
Total 7.984 7.279 7.643
Komposisi Karyawan berdasarkan Jenis Kelamin
Employee Composition by Gender
Uraian
2025 2024 2023
Description
Laki-Laki / 1.685 5.908 5.761
Male
Perempuan / 6.299 1.371 1.302
Female
Total 7.984 7.279 7.063
Komposisi Karyawan berdasarkan Status Kepegawaian
Employee Composition by Employment Status
Uraian
2025 2024 2023
Description
Kontrak / 7.706 6.959 6.702
Contract
Permanen / 278 320 361
Permanent
Total 7.984 7.279 7.063
Komposisi Karyawan berdasarkan Masa Kerja
Employee Composition by Years of Service
Uraian
2025 2024 2023
Description
0–5 tahun / years 7.139 6.305 5.466
6–10 tahun / years 678 718 785
11–20 tahun / years 121 251 550
20 tahun ke atas / years and above 46 5 262
Total 7.984 7.279 7.063
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Sumber Daya Manusia
Human Resources Development
Tingkat Perputaran Karyawan Employee Turnover Rate
Di tahun 2025, Perseroan merekrut 3.466 karyawan baru dan In the year 2025, the Company recruited 3,466 new employees
sebanyak 2.664 karyawan keluar dengan berbagai alasan. Dengan and 2,664 employees left for various reasons. With such
dinamika tersebut, Perseroan mencatatkan tingkat perputaran dynamics, the Company recorded the rate of employee turnover
karyawan (turnover) sebesar 35,7%. Tingkat turnover tersebut at 35.7%. This turnover rate was dominated by the high operational
didominasi oleh tingginya intensitas operasional dan besarnya intensity and the large proportion being contract/non-permanent
proporsi tenaga kerja kontrak di bidang property management, workforce in property management field.
Terkait tingkat perputaran karyawan, Perseroan secara berkala Concerning this employee turnover rate, the Company
melakukan evaluasi atas faktor-faktor yang memengaruhi periodically conducts assessment on the factors that influence
mobilitas tenaga kerja, baik yang bersifat internal maupun workforce mobility, both internal and external in nature. Results
eksternal. Hasil evaluasi tersebut menjadi dasar bagi Perseroan of these assessments serve as basis for the Company to refine its
dalam menyempurnakan strategi rekrutmen, retensi, dan strategies in recruitment, retention, and employee development
pengembangan karyawan dari waktu ke waktu. from time to time.
Pengembangan Kompetensi dan Karier Competency and Career Development
Pengembangan kompetensi dan karier karyawan merupakan Employee competency and career development is one of
salah satu fokus utama Perseroan dalam membangun organisasi the Company's primary focuses in building a competitive and
yang berdaya saing dan berkelanjutan. Perseroan meyakini bahwa sustainable organization. The Company believes that investing
investasi pada peningkatan kapasitas sumber daya manusia akan in human resource capacity development will provide long-term
memberikan nilai tambah jangka panjang bagi Perseroan dan added value to the Company and support the achievement of its
mendukung pencapaian strategi bisnis secara berkesinambungan. business strategy on an ongoing basis.
Pada tahun 2025, Perseroan melaksanakan berbagai program In 2025, the Company implemented various planned and
pengembangan dan peningkatan kompetensi karyawan secara measurable employee competency development and
terencana dan terukur, yang disusun berdasarkan hasil training enhancement programs, based on the results of a comprehensive
need analysis yang komprehensif serta diselaraskan dengan training needs analysis and aligned with business needs, regulatory
kebutuhan usaha, perkembangan regulasi, dan dinamika industri. developments, and industry dynamics. All these initiatives were
Seluruh inisiatif tersebut juga dilaksanakan dengan memperhatikan implemented with due regard to the principles of effectiveness
prinsip efektivitas dan efisiensi, termasuk optimalisasi alokasi and efficiency, including optimizing the allocation of available
anggaran yang tersedia. budgets.
Sepanjang tahun pelaporan, Perseroan secara aktif memfasilitasi Throughout the reporting year, the Company actively facilitated
karyawan untuk mengikuti berbagai kegiatan pengembangan employee participation in various competency development
kompetensi, baik melalui sosialisasi, workshop, seminar, maupun activities, including outreach programs, workshops, seminars,
pelatihan, yang relevan dengan kebutuhan bisnis dan kepatuhan and training, relevant to business needs and compliance with
terhadap peraturan yang berlaku. Topik pengembangan yang applicable regulations. Topics covered by employee development
diikuti karyawan mencakup antara lain peraturan perpajakan, included tax regulations, accounting standards, employment
standar akuntansi, ketentuan ketenagakerjaan, hukum pertanahan, provisions, land law, and other areas that support the professional
serta bidang-bidang lain yang mendukung pelaksanaan tugas dan performance of employee duties and responsibilities.
tanggung jawab karyawan secara profesional.
Selain pelatihan eksternal, Perseroan juga menyelenggarakan In addition to external training, the Company also conducted
program cross training dengan melibatkan narasumber internal cross-training programs involving internal speakers from within
dari lingkungan Bakrieland Group. Program ini mengangkat the Bakrieland Group. This program addresses various strategic
berbagai topik strategis, antara lain skema ketenagakerjaan (PHK, topics, including employment schemes (layoffs, fixed-term
PKWT, dan program pemagangan) serta manajemen risiko. Selain employment contracts, and internships) and risk management. In
bertujuan untuk meningkatkan kompetensi teknis, program cross addition to improving technical competency, this cross-training
training ini juga mendorong pertukaran pengetahuan, penguatan program also encourages knowledge exchange, strengthened
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Sumber Daya Manusia
Human Resources Development
kolaborasi, dan penyebaran praktik terbaik antar unit usaha di collaboration, and the dissemination of best practices across
dalam Grup. business units within the Group.
Dalam rangka mendukung pengembangan talenta jangka To support long-term talent development, the Company
panjang, Perseroan bekerja sama dengan Universitas Bakrie collaborates with Bakrie University to facilitate employees who
untuk memfasilitasi karyawan yang ingin melanjutkan pendidikan wish to continue their formal education at the undergraduate
formal pada jenjang sarjana maupun pascasarjana. Program ini and postgraduate levels. This program is part of the Company's
merupakan bagian dari komitmen Perseroan dalam membangun commitment to developing competent, adaptable, and highly
sumber daya manusia yang kompeten, adaptif, dan memiliki daya competitive human resources.
saing tinggi.
Sejalan dengan pengembangan kompetensi, Perseroan juga In line with competency development, the Company also
menerapkan kebijakan pengembangan karier yang memberikan implements a career development policy that prioritizes
prioritas kepada karyawan berpotensi dan berkinerja baik untuk high-performing and potential employees to fill available job
mengisi peluang jabatan yang tersedia di lingkungan Grup. Melalui opportunities within the Group. Through this approach, the
pendekatan ini, Perseroan berupaya menciptakan kesinambungan Company strives to create leadership continuity and increase
kepemimpinan serta meningkatkan motivasi dan loyalitas employee motivation and loyalty.
karyawan.
Secara keseluruhan, program pengembangan kompetensi Overall, the employee competency and career development
dan karier karyawan dirancang agar selaras dengan kebutuhan program is designed to align with the needs of the organization,
organisasi, sekaligus memberikan ruang bagi karyawan untuk while providing opportunities for employees to grow and develop
tumbuh dan berkembang bersama Perseroan dalam mendukung alongside the Company in supporting long-term business
keberlanjutan usaha jangka panjang. sustainability.
Pengelolaan Talenta Talent Management
Perseroan menerapkan pendekatan manajemen talenta yang Bakrieland implements its integrated talent management
terintegrasi untuk memastikan ketersediaan sumber daya approach to ensure the availability of human resources that
manusia yang kompeten, adaptif, dan selaras dengan kebutuhan are competent, adaptive and in alignment with business needs.
bisnis. Strategi ini mencakup pengelolaan rekrutmen yang efektif, This strategy includes an effective recruitment management,
upaya retensi karyawan, serta penguatan employer branding employee retention efforts, as well as strengthening of employer
secara berkelanjutan. branding on continuous basis.
Dalam pelaksanaan rekrutmen, Perseroan mengedepankan In recruitment, the Company puts forward the development and
pengembangan dan mobilitas talenta internal di lingkungan mobility of talents internally within the Bakrieland Group as the main
Bakrieland Group sebagai prioritas utama. Pendekatan ini dilakukan priority. This approach is carried out to provide the opportunity for
untuk memberikan kesempatan pengembangan karier bagi karyawan career development for employees and at the same time ensure
sekaligus memastikan kesinambungan pengetahuan dan budaya continuity of knowledge and corporate culture. Throughout the
perusahaan. Sepanjang tahun 2025, sejumlah posisi strategis diisi year 2025, a number of strategic positions were filled through
melalui mekanisme rekrutmen internal lintas unit usaha. internal recruitment mechanism across business units.
Selain sumber internal, Perseroan juga memanfaatkan berbagai Aside from internal resources, the Company also make use of
kanal eksternal untuk memenuhi kebutuhan rekrutmen, antara various external channels to meet recruitment needs, among
lain melalui platform rekrutmen daring (JobStreet, Glints) serta others, through online recruitment platforms (JobStreet, Glints)
pemanfaatan media sosial dan jaringan profesional (LinkedIn, as well as the use of social media and professional networks
Instagram, Facebook). Untuk posisi senior dan jabatan kunci (LinkedIn, Instagram, Facebook). For senior positions and certain
tertentu, Perseroan bekerja sama dengan headhunter guna key positions, the Company works together with head-hunters
memastikan proses pencarian talenta berjalan secara selektif in order to ensure talent search process is selective and right on
dan tepat sasaran. Melalui kombinasi strategi tersebut, Perseroan target. Through such a strategic combination, the Company is
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Management Discussion and Analysis
Sustainable Report
Sumber Daya Manusia
Human Resources Development
mampu memenuhi kebutuhan sumber daya manusia sesuai able to fulfill human resource requirements in accordance with
dengan rencana dan kebutuhan operasional tahun berjalan. plans and operational needs in the current year.
Dalam rangka meningkatkan retensi dan daya tarik sebagai tempat In the effort to increase retention and attractiveness as a work
bekerja, Perseroan secara konsisten membangun employer place, the Company consistently builds a strong employer
branding yang kuat. Upaya ini dilakukan melalui komunikasi aktif branding. This effort is carried out through active communication
mengenai aktivitas dan budaya perusahaan, termasuk melalui on company activities and culture, including through official
kanal media sosial resmi. Upaya ini diiringi dengan komitmen social media channels. This effort is followed through with the
untuk memastikan pemenuhan seluruh ketentuan peraturan commitment to ensure compliance with all applicable manpower
ketenagakerjaan yang berlaku, seperti kepesertaan BPJS laws and regulatory provisions, such as Health and Manpower
Kesehatan dan Ketenagakerjaan, pemenuhan upah minimum, BPJS participation, fulfilment of minimum wage, and such
serta hak-hak karyawan seperti cuti tahunan. employee rights as annual leave.
Sebagai bentuk apresiasi dan upaya meningkatkan keterikatan As a form of appreciation and effort to improve employee
karyawan, Perseroan menyediakan berbagai fasilitas dan manfaat engagement, the Company provides various facilities and
tambahan. Antara lain, Perseroan memberlakukan kebijakan additional benefits. Among others, the Company applies the
harga khusus dan diskon bagi karyawan dan keluarganya untuk special price and discount policy for employees and families on
produk dan layanan di lingkungan Bakrieland Group, seperti products and services within Bakrieland Group, such as entry
tiket masuk taman hiburan, harga khusus menginap di hotel, tickets to recreational parks, special hotel rates, to discounts
hingga diskon pembelian unit properti. Selain itu, Perseroan for purchase of property units. In addition, the company
juga menyelenggarakan berbagai program pelibatan karyawan, also hold various employee engagement programs, including
termasuk kegiatan employee gathering, pemberian apresiasi atas employee gathering activities, provision of token of appreciation
kontribusi karyawan, serta perhatian pada momen penting dalam for employee contribution, as well as attention to important
kehidupan karyawan. moments in employees’ life.
Pengelolaan Kinerja Performance Management
Dalam aspek pengelolaan kinerja, Direksi memberi perhatian In performance management aspect, the Board of Directors
khusus pada penguatan sistem penilaian kinerja yang lebih provides special attention to the strengthening of performance
terstruktur dan terukur. Mulai tahun 2025, Perseroan mendorong assessment system that is more structured and measurable.
penerapan manajemen kinerja secara lebih konsisten di seluruh Starting from the year 2025, the Company encourages the
Unit Usaha. Langkah ini bertujuan untuk memastikan keselarasan implementation of performance management more consistently
antara target individu, unit kerja, dan tujuan strategis perusahaan, in all Business Unit. This step is aimed at ensuring alignment
sekaligus menciptakan budaya kinerja yang berorientasi pada between individual and work unit targets, company strategic
pencapaian hasil. goals, as well as creating performance culture that is oriented on
achieving results.
Perseroan menyadari bahwa sistem remunerasi dan pengelolaan The Company realizes that remuneration system and performance
kinerja yang adil, transparan, dan berbasis kinerja merupakan management that is fair, transparent and based on performance
faktor penting dalam mendorong motivasi serta produktivitas are important factors in encouraging motivation and productivity
karyawan. Oleh karena itu, kebijakan remunerasi dan benefit of employees. For this reason, remuneration and benefit policies
dirancang untuk tetap kompetitif, sejalan dengan kemampuan are designed to remain competitive, in line with company’s
perusahaan, serta mematuhi ketentuan peraturan perundang- capability, as well as comply with applicable laws and regulations.
undangan yang berlaku.
Sepanjang tahun 2025, Perseroan memberikan penghargaan During the year 2025, the Company provided token of
dan pengakuan kepada karyawan, khususnya di unit usaha yang appreciation and acknowledgement to employees, specifically
berhasil mencapai atau melampaui target kinerja yang telah in business units that managed to achieve or surpass the set
ditetapkan. Pemberian penghargaan tersebut dilakukan dengan performance targets. Providing such appreciation is carried out
mempertimbangkan hasil penilaian kinerja masing-masing with consideration on the results of performance assessment of
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karyawan. Dari sisi benefit, Perseroan melengkapi program individual employee. From benefits perspective, the Company
perlindungan sosial wajib dengan pemberian asuransi kesehatan complements its mandatory social protection program with
tambahan. Kebijakan ini diharapkan dapat memberikan rasa aman additional health insurance. This policy is expected to provide
bagi karyawan serta mendukung kesejahteraan dan produktivitas a sense of security for employees and support sustainable well-
kerja secara berkelanjutan. being and productivity.
Hubungan Industrial Industrial Relations
Perseroan meyakini bahwa hubungan industrial yang harmonis The Company believes that a harmonious industrial relation is
merupakan salah satu prasyarat utama bagi terciptanya one of the main requirements for the creation of a conducive and
lingkungan kerja yang kondusif dan produktif. Oleh karena itu, productive working environment. For this purpose, the Company
Perseroan secara konsisten membangun komunikasi yang terbuka consistently builds open and constructive communication with all
dan konstruktif dengan seluruh karyawan di lingkungan Bakrieland employees within the Bakrieland Group
Group.
Sepanjang tahun 2025, Perseroan memastikan kepatuhan terhadap Throughout the year 2025, the Company ensured that compliance
seluruh ketentuan peraturan perundang-undangan di bidang with all provisions of the laws and regulations in manpower,
ketenagakerjaan, baik yang berkaitan dengan hak dan kewajiban both related to the rights and obligations of employees as well
karyawan maupun kewajiban perusahaan sebagai pemberi as obligations of the company as work provider. The Company
kerja. Perseroan juga memastikan kelengkapan dan pembaruan also ensured the completeness and updating of employment
dokumen ketenagakerjaan, antara lain Peraturan Perusahaan, documents, including Company Regulations, fixed-term
perjanjian kerja waktu tertentu (PKWT), perjanjian kerja waktu employment agreements (PKWT), indefinite-term employment
tidak tertentu (PKWTT), serta dokumen ketenagakerjaan lainnya agreements (PKWTT), and other employment documents in
sesuai ketentuan yang berlaku. accordance with applicable provisions.
Dalam rangka meningkatkan pemahaman dan kepatuhan In the effort to improve the understanding and compliance
terhadap regulasi ketenagakerjaan, Perseroan secara berkala with manpower regulations, the Company periodically holds
menyelenggarakan kegiatan sosialisasi peraturan ketenagakerjaan socialization activities on new manpower regulations to the
terbaru kepada para pimpinan unit usaha, kepala divisi, dan kepala management of business units, division heads, and department
departemen. Melalui pendekatan tersebut, Perseroan berupaya heads. Through such approach, the Company strives to
memastikan bahwa kebijakan dan praktik ketenagakerjaan ensure that manpower policies and practices are implemented
diterapkan secara konsisten di seluruh unit usaha. consistently in all business units.
Selain itu, Perseroan juga berupaya menciptakan lingkungan kerja Apart from that, the Company also strives to creating a work
yang nyaman, aman, dan saling menghargai, sehingga karyawan environment that is comfortable, safe, and mutually respecting,
dapat menyampaikan aspirasi, pertanyaan, maupun keluhan so that employees can convey their aspirations, questions, and
secara terbuka dan memperoleh tindak lanjut yang tepat dari even complaints openly and receive immediate follow-up from
manajemen. the management.
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Sumber Daya Manusia
Human Resources Development
Rencana Pengembangan SDM ke Depan Plans for Future HR Development
Sepanjang tahun 2025, Perseroan melaksanakan berbagai Throughout 2025, the Company implemented various strategic
inisiatif strategis di bidang pengelolaan sumber daya manusia initiatives in human resource management as part of its efforts
sebagai bagian dari upaya memperkuat kapabilitas organisasi to strengthen organizational capabilities and support the
dan mendukung pencapaian tujuan jangka panjang. Capaian achievement of long-term goals. The Company's achievements,
Perseroan, termasuk pengakuan eksternal melalui penghargaan including external recognition through national awards, reflect
di tingkat nasional, mencerminkan efektivitas kebijakan dan the effectiveness of its HR policies and programs and serve as
program SDM yang dijalankan, sekaligus menjadi pendorong bagi a driving force for continuous improvement and innovation.
Perseroan untuk terus melakukan penyempurnaan dan inovasi The Company recognizes that future business dynamics and
secara berkelanjutan. Perseroan menyadari bahwa dinamika dan challenges demand organizational readiness and a higher quality
tantangan bisnis ke depan menuntut kesiapan organisasi serta of talent.
kualitas talenta yang semakin tinggi.
Memasuki tahun 2026, fokus pengembangan sumber daya Entering 2026, the Company's human resource development
manusia Perseroan diarahkan pada implementasi rencana aksi focus is directed at implementing action plans aligned with its
yang selaras dengan strategi bisnis. Prioritas utama meliputi business strategy. Key priorities include strengthening leadership
penguatan kapabilitas kepemimpinan melalui program leadership capabilities through leadership development and team building
development dan team building, penyusunan dan pelaksanaan programs, developing and implementing a succession program
program suksesi untuk menyiapkan kader pemimpin masa depan, to prepare future leaders, and providing training needs analysis-
serta penyelenggaraan pelatihan berbasis training need analysis based training tailored to business needs and demands.
yang disesuaikan dengan kebutuhan dan tuntutan bisnis.
Sejalan dengan upaya tersebut, Perseroan juga akan In line with these efforts, the Company will also intensify its
mengintensifkan program internalisasi dan penguatan budaya internalization and strengthening of its SIGAP corporate culture
Perusahaan SIGAP sebagai landasan perilaku kerja. Dengan as a foundation for work behavior. With the support of competent,
dukungan sumber daya manusia yang kompeten, adaptif, dan adaptive, and committed human resources, the Company is
berkomitmen, Perseroan optimistis dapat menjalankan strategi optimistic that it can sustainably execute its business strategy
bisnis secara berkelanjutan serta menciptakan nilai tambah yang and create optimal added value for all stakeholders.
optimal bagi seluruh pemangku kepentingan.
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Teknologi Informasi
Information Technology
Teknologi Informasi (TI) merupakan salah satu pilar pendukung Information Technology (IT) is one of the main supporting pillars
utama keberlanjutan usaha Perseroan, melalui perannya dalam of the Company business sustainability, through its role in
mendukung efektivitas operasional, ketahanan sistem, serta supporting the effectiveness of operations, system resilience,
kemampuan Perseroan untuk beradaptasi terhadap dinamika as well as Company’s ability to adapt to business dynamics. By
bisnis. Melalui pemanfaatan teknologi yang terarah, Perseroan means of utilizing a more directed technology, the Company
memastikan proses bisnis berjalan secara efisien dan akurat, ensures that business process runs more efficient and accurate,
sekaligus mendukung penguatan pengendalian internal dan while also support the strengthening of internal control and the
kualitas pengambilan keputusan manajemen. quality of management’s decision-making.
Pengelolaan TI Perseroan berada di bawah tanggung jawab Divisi The company’s IT management is under the responsibility of
Corporate Information Technology (CIT). Divisi CIT berperan the Corporate Information Technology Division (CIT). CIT
dalam menjaga, mengelola, dan meningkatkan efektivitas sistem Division plays a role in maintaining, managing, and improving
kerja berbasis TI. Secara khusus, divisi ini memastikan keandalan the effectiveness of IT-based work systems. In particular, this
sistem dan infrastruktur teknologi, memastikan keamanan dan division ensures the technology system and infrastructure’s
akses penggunaan data, serta mendukung pemanfaatan teknologi reliability, data security and usage access, and supports the use
di seluruh unit kerja. of technology throughout the work units.
Strategi dan Kebijakan Teknologi Informasi Information Technology Strategy and Policy
Pada tahun 2025, Perseroan menetapkan strategi Teknologi In the year 2025, the Company established its Information
Informasi dengan tema “Penguatan Fondasi TI Menuju Layanan Technology strategy with the theme “Strengthening IT Foundation
Cerdas”. Strategi ini dirancang untuk membangun infrastruktur Towards Smart Services”. This strategy is designed to develop the
digital Perseroan agar lebih tangguh, terintegrasi, dan siap Company’s digital infrastructure to be more resilient, integrated
menghadapi pertumbuhan bisnis di masa depan. Fokus strategi and ready to face future business growth. The IT strategy focus
TI diarahkan pada penguatan kapabilitas inti, yang mencakup was directed towards the strengthening of the core capability
peningkatan ketersediaan layanan TI, penguatan keamanan siber, which included the increase in IT service availability, strengthening
serta integrasi sistem yang lebih baik di seluruh unit kerja. Penguatan of cyber security, as well as a better integrated system in all work
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Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Teknologi Informasi
Information Technology
Perseroan akan melanjutkan penguatan TI untuk memastikan keandalan sistem,
keamanan informasi, dan kesiapan infrastruktur dalam mendukung kebutuhan bisnis
yang terus berkembang. Perseroan juga akan terus menyempurnakan tata kelola
dan kapabilitas TI agar selaras dengan strategi bisnis dan kerangka manajemen
risiko. Upaya ini dilakukan dengan pendekatan yang terukur dan prudent, sehingga
TI dapat terus berperan sebagai enabler strategis dalam mendukung penciptaan
nilai jangka panjang bagi Perseroan.
The Company will continue IT enhancement efforts to ensure system reliability, information
security, and infrastructure readiness to support the increasingly expanding business
requirements. The Company will also continually improve IT governance and capabilities so that
it is aligned with business strategies and risk management framework. This effort will be carried
out with measurable and prudent approach, so that IT can continuously play the role as a strategic
enabler in encouraging the creation of long-term values for the Company.
fondasi ini memastikan TI tidak hanya menjadi pendukung units. Enhancement in this foundation ensured that IT not only
operasional, tetapi menjadi pilar strategis yang memungkinkan serve as operational support, but also as strategic pillar that allows
organisasi beradaptasi cepat terhadap dinamika pasar. the organization to quickly adapt to the market dynamics.
Dengan fondasi yang lebih solid, Perseroan mendorong With a more solid foundation, the Company drives transformation
transformasi menuju layanan cerdas melalui pemanfaatan towards smart services through the use of large data, follow-
data besar, analitik lanjutan, dan kecerdasan buatan. Teknologi- up analytics, and artificial intelligence. These technologies will
teknologi ini akan memperkaya pemahaman terhadap perilaku enrich the understanding on customer behaviours, allowing more
pelanggan, memungkinkan rekomendasi yang lebih personal, dan personal recommendations, and deliver an intuitive and high-
menghadirkan pengalaman layanan yang intuitif serta bernilai value service experience. This approach places the Company
tinggi. Pendekatan ini menempatkan Perseroan pada jalur inovasi on a sustainable innovation path, reinforces relationships with
berkelanjutan, memperkuat hubungan dengan pelanggan dan customers and business partners, as well as creates greater added
mitra bisnis, serta menciptakan nilai tambah yang lebih besar bagi values for all stakeholders.
seluruh pemangku kepentingan.
Peningkatan Infrastruktur Digital Improvement in Digital Infrastructure
Sepanjang tahun 2025, Perseroan memfokuskan implementasi Throughout the year 2025, the Company focused on the
strategi TI pada penguatan infrastruktur digital guna memastikan implementation of IT strategy in strengthening digital
keandalan dan kesinambungan layanan. Upaya ini dilakukan infrastructure in order to ensure service reliability and continuity.
melalui peremajaan perangkat kerja kantor serta peningkatan dan This effort was conducted through rejuvenation of office work
peremajaan server, seiring dengan meningkatnya kompleksitas equipment and server upgrades and rejuvenation, along with the
sistem akibat pemanfaatan cloud, Software as a Service (SaaS), increasing complexity of systems due to the use of cloud, Software
dan aplikasi internal. Penguatan infrastruktur ini bertujuan as a Service (SaaS), and internal applications. The strengthening
untuk menjaga stabilitas performa, dan kesiapan sistem dalam of this infrastructure aimed at maintaining performance stability,
mendukung kebutuhan operasional yang terus berkembang. and system readiness to support the increasingly developing
operational needs.
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Teknologi Informasi
Information Technology
Penguatan Keamanan Siber Enhancement of Cyber Security
Meningkatnya intensitas dan kompleksitas ancaman siber menjadi The increasing intensity and complexity of cyber threats has
salah satu tantangan utama dalam pengelolaan TI. Menyikapi become one of the major challenges in IT management. In
hal tersebut, di tahun 2025 Perseroan melakukan evaluasi dan addressing this matter, the Company in 2025 conducted an
pelaksanaan program keamanan siber yang mencakup penguatan evaluation and implementation of cyber security program that
mekanisme deteksi, respons, dan pemulihan terhadap insiden included a more forceful detection mechanism, response,
keamanan informasi. Langkah ini diarahkan untuk melindungi and recovery of information security incidents. This step was
sistem dan data Perseroan, sekaligus menjaga keandalan directed towards Company system and data protection, while
operasional di tengah meningkatnya ketergantungan terhadap also maintained operational reliability in the midst of increasing
teknologi digital. dependency on digital technology.
Pengembangan Tata Kelola TI Development of IT Governance
Sejalan dengan meningkatnya volume dan pemanfaatan data, In line with the increase in volume and utilization of data, the
Perseroan menghadapi kebutuhan akan tata kelola data dan TI Company faces the need for data and IT governance that is
yang lebih terstruktur. Oleh karena itu, pengelolaan TI dilaksanakan more structured. For this purpose, IT management is carried
dengan mengacu pada kebijakan Tata Kelola TI dan Standar out with reference to applicable policies of IT Governance and
Operasional Prosedur (SOP) yang berlaku. Sepanjang tahun Standard Operating Procedure (SOP). During the year 2025, the
2025, Perseroan terus melakukan evaluasi dan penyempurnaan Company continued to conduct evaluation and improvement of
tata kelola TI guna memastikan keselarasan antara pemanfaatan IT governance in order to ensure alignment between technology
teknologi, kebutuhan bisnis, dan pengelolaan risiko. Penguatan utilization, business requirements, and risk management.
tata kelola ini menjadi penting untuk mengelola kompleksitas Reinforcing this governance became important for managing
sistem, menjaga integritas data, serta mendukung penerapan tata system complexity, maintain data integrity, as well as support the
kelola perusahaan yang baik. implementation of Good Corporate Governance.
Pengembangan Sumber Daya Manusia TI Development of IT Human Resource
Perseroan menyadari bahwa keterbatasan talenta digital, The Company realized that limited digital talents, particularly in
khususnya di bidang cloud, data, kecerdasan buatan, dan the fields of cloud, data, artificial intelligence, and cyber security,
keamanan siber, merupakan tantangan yang perlu dikelola secara was a challenge that required sustainable management. For
berkelanjutan. Oleh karena itu, pengembangan kompetensi SDM this reason, development of IT HR became an integral part in IT
TI menjadi bagian integral dari implementasi strategi TI. Upaya strategy implementation. This effort focused on improving IT
ini difokuskan pada peningkatan kapabilitas personel TI dengan personnel capabilities by involving the CIT team in various training
mengikutsertakan tim CIT dalam berbagai pelatihan agar mampu so that they were capable of managing the increasingly complex
mengelola sistem yang semakin kompleks serta mendukung system and support the readiness of the organization in adapting
kesiapan organisasi dalam beradaptasi terhadap perkembangan technology development and the demands of increasingly rapid
teknologi dan tuntutan transformasi digital yang semakin cepat. digital transformation.
Rencana ke Depan Future Plans
Ke depan, Perseroan akan melanjutkan penguatan TI untuk Going forward, the Company will continue IT enhancement
memastikan keandalan sistem, keamanan informasi, dan efforts to ensure system reliability, information security, and
kesiapan infrastruktur dalam mendukung kebutuhan bisnis yang infrastructure readiness to support the increasingly expanding
terus berkembang. Perseroan juga akan terus menyempurnakan business requirements. The Company will also continually
tata kelola dan kapabilitas TI agar selaras dengan strategi bisnis improve IT governance and capabilities so that it is aligned with
dan kerangka manajemen risiko. Upaya ini dilakukan dengan business strategies and risk management framework. This effort
pendekatan yang terukur dan prudent, sehingga TI dapat terus will be carried out with measurable and prudent approach, so
berperan sebagai enabler strategis dalam mendukung penciptaan that IT can continuously play the role as a strategic enabler in
nilai jangka panjang bagi Perseroan. encouraging the creation of long-term values for the Company.
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Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
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Corporate Affairs
Corporate Affairs
Corporate Affairs Bakrieland memiliki peran strategis dalam Bakrieland’s Corporate Affairs plays a strategic role in assuring
memastikan pengelolaan komunikasi dan informasi Perseroan that the management of the Company’s communication and
berjalan secara terintegrasi, terencana, dan dapat diandalkan. information runs in an integrated, planned and reliable manner.
Melalui fungsi ini, Perseroan berupaya membangun serta Through this function the Company strives to develop and
menjaga citra positif korporasi dan produk-produk Perseroan manage consistent positive corporate image as well as for the
secara konsisten, sekaligus mendukung aktivitas pemasaran Company products, while also support marketing activities and
dan memperkuat reputasi Perseroan di mata para pemangku strengthen the Company’s reputation in the eyes of stakeholders.
kepentingan.
Direktorat Corporate Affairs (CA) menjalankan fungsinya melalui The Corporate Affairs (CA) Directorate carries out its function
tiga unit kerja pendukung, yaitu Corporate Communications, through three supporting work units, namely Corporate
Social Media & Design, serta Corporate Sustainability & Communications, Social Media & Design, and Corporate
CSR. Ketiga bagian tersebut berkolaborasi secara erat dalam Sustainability & CSR. The three work units collaborate closely in
melaksanakan fungsi pengembangan, operasional, dan koordinasi conducting development, operational and coordination functions,
yang aktivitasnya disesuaikan dengan karakteristik dan kebutuhan of which the activities are adapted to the characteristics and
masing-masing pemangku kepentingan yang ditangani. needs of each stakeholder being handled.
Strategi dan Fokus Corporate Affairs Corporate Affairs Strategy and Focus
Sepanjang tahun 2025, CA memfokuskan strategi pada penguatan Throughout the year 2025, CA focused on the strategy to reinforce the
reputasi dan visibilitas Perseroan melalui pengelolaan komunikasi reputation and visibility of the Company through the management of
yang adaptif terhadap perkembangan teknologi dan preferensi adaptive communication on technology development and audience
audiens. CA bertanggung jawab memastikan seluruh informasi preference. CA is responsible for ensuring that all of Company
dan komunikasi Perseroan dikelola secara terintegrasi, selaras information and communication is managed in integrated manner,
dengan identitas korporasi Perseroan, serta disampaikan melalui in line with the Company corporate identity, as well as disseminated
kanal yang tepat dan relevan. through appropriate and relevant channels.
Strategi utama CA di tahun 2025 meliputi: CA’s main strategies in 2025 are as follows:
• Memperkuat reputasi Perseroan melalui partisipasi dalam • Strengthen Company’s reputation through participation in
berbagai ajang penghargaan. award events.
• Mengoptimalkan pemanfaatan kanal digital sebagai sarana • Optimize the use of digital channels as means to disseminate
penyebaran informasi Perseroan. Company information.
• Melakukan kajian dan penerapan teknologi Artificial • Conduct studies and implementation of Artificial Intelligence
Intelligence (AI) dalam proses komunikasi dan operasional. (AI) technology in communication and operational processes.
Inisiatif ini ditujukan untuk meningkatkan efisiensi kerja, This initiative is aimed at increasing work efficiency,
ketepatan distribusi informasi, serta relevansi konten accuracy in information distribution, as well as relevance of
komunikasi agar selaras dengan perkembangan zaman dan communication content so as to be in line with occurring
kebutuhan pemangku kepentingan. developments and needs of the stakeholders.
• Melakukan evaluasi atas efektivitas kanal dan platform • Conduct evaluation on the effectiveness of communication
komunikasi guna memperluas jangkauan audiens. channels and platforms in order to expand the range of
audience.
• Menjaga visibilitas Perseroan di ruang publik melalui publikasi • Maintain the Company’s visibility in the public space through
dan pemberitaan di media daring. publication and online media news coverage.
• Memastikan pemberitaan mengenai Perseroan tetap • Ensure news broadcast on the Company remains with
berintonasi positif. positive intonation.
• Memberikan dukungan komunikasi serta pelaksanaan • Provide communication support and implementation of CSR
program CSR unit usaha. programs of business units.
• Mengimplementasikan kebijakan Corporate Identity • Implement Bakrieland Corporate Identity policies
Bakrieland secara konsisten di seluruh lini komunikasi. consistently in all lines of communication.
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Sustainable Report
Corporate Affairs
Corporate Affairs
Unit kerja Corporate Communications juga berperan aktif dalam menjaga
hubungan dengan media serta memantau tone pemberitaan untuk memastikan
isu-isu terkait Perseroan dikelola secara efektif. Di tahun 2025, Perseroan
terpublikasi 682 kali di berbagai media online dan didominasi oleh pemberitaan
berintonasi positif dan netral. Berkolaborasi dengan unit kerja lainnya, fungsi ini
turut menyalurkan berbagai informasi strategis kepada karyawan sebagai bagian
dari penguatan komunikasi internal dan penyelarasan arah strategis Perseroan.
The Corporate Communications work unit also takes on an active role in maintaining
relationship with the media and ensuring that issues related to the Company are managed
effectively. In 2025, the Company was publicized 682 times in various online media and
dominated by positive and neutral news release. In collaboration with other work units, this
function helps disseminate various strategic information to employees as part of the effort to
strengthen internal communication and to align with Company strategies.
Corporate Communications Corporate Communications
Pada tahun 2025, unit kerja Corporate Communications berfokus In the year 2025, the Corporate Communications unit focused on
pada peningkatan kualitas dan frekuensi publikasi Perseroan, improving the quality and frequency of the Company’s publication,
khususnya melalui media daring. Aktivitas komunikasi dilakukan specifically through online media. Communication activities were
secara terstruktur dengan tujuan menjaga persepsi positif structurally carried out with the objective to maintain positive
terhadap Perseroan, sekaligus memastikan informasi Perseroan perception on the Company, while also ensuring that Company
tersampaikan secara akurat. information is accurately delivered.
Unit kerja Corporate Communications juga berperan aktif The Corporate Communications work unit also takes on an active
dalam menjaga hubungan dengan media serta memantau role in maintaining relationship with the media and ensuring
tone pemberitaan untuk memastikan isu-isu terkait Perseroan that issues related to the Company are managed effectively. In
dikelola secara efektif. Di tahun 2025, Perseroan terpublikasi 682 2025, the Company was publicized 682 times in various online
kali di berbagai media online dan didominasi oleh pemberitaan media and dominated by positive and neutral news release.
berintonasi positif dan netral. Berkolaborasi dengan unit kerja In collaboration with other work units, this function helps
lainnya, fungsi ini turut menyalurkan berbagai informasi strategis disseminate various strategic information to employees as part of
kepada karyawan sebagai bagian dari penguatan komunikasi the effort to strengthen internal communication and to align with
internal dan penyelarasan arah strategis Perseroan. Company strategies.
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Performance Highlights Management Report Company Profile Business Support Unit
Corporate Affairs
Corporate Affairs
Jumlah publikasi media
Number of media publication
2025 682
2024 631
2023 700
Jumlah publikasi media
Number of media publication
1% 9% 8%
36% 40% 43%
63% 51% 49%
2025 2024 2023
Positif | Positive Netral | Netral Negatif | Negative
Social Media & Design Social Media & Design
Sepanjang tahun 2025, unit kerja Social Media & Design Throughout the year 2025, the Social Media & Design work unit
menjalankan peran strategis dalam memperkuat kehadiran digital performed its strategic role in enhancing the Company’s digital
Perseroan. Salah satu fokus utama adalah penyusunan konsep presence. One of the main focuses was on preparing a new social
baru media sosial yang disesuaikan dengan tren komunikasi media concept modified with the latest communication trend,
terkini, termasuk peningkatan kolaborasi dengan berbagai akun including increasing collaboration with various external social
media sosial eksternal. media accounts.
Untuk memastikan seluruh materi komunikasi mengikuti standar To ensure that all communication materials are in accordance with
dan identitas korporasi, unit kerja ini menyelenggarakan forum corporate standards and identity, the work unit held regular forum
reguler tim komunikasi Perseroan. Bersama unit usaha, unit kerja session for the Company’s communication team. Together with
Social Media & Design mendistribusikan berbagai informasi terkait the business units, the Social Media & Design work unit distributed
korporasi, produk, dan CSR melalui kanal media sosial Perseroan various information related to corporate issues, products, and CSR
agar masyarakat memperoleh informasi yang aktual dan terkini. through the Company’s social media channels so that the public
Sepanjang tahun 2025, Perseroan telah mendistribusikan 2.125 obtains actual and updated information. During the year 2025, the
informasi kepada audiensnya. Company distributed 2,125 information materials to its audience.
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Sustainable Report
Corporate Affairs
Corporate Affairs
Selain itu, pemutakhiran konten dan informasi pada situs web In addition, content and information updates on the Company
resmi Perseroan terus dilakukan sesuai dengan ketentuan official website were continuously conducted in accordance with
Peraturan Otoritas Jasa Keuangan No. 8/POJK.04/2015 mengenai the provisions of Financial Services Authority Regulation No. 8/
keterbukaan informasi melalui situs web emiten. Evaluasi POJK.04/2015 regarding transparent disclosure of information
terhadap platform dan kanal komunikasi dilakukan secara berkala through issuers’ websites. Evaluation of the communication
guna memperluas jangkauan serta meningkatkan efektivitas channels and platforms is carried out regularly in order to expand
penyampaian informasi. Di tahun 2025, Perseroan melalui situs reach as well as improve the effectiveness of information
web telah mendistribusikan 197 info terbaru kepada audiensnya. dissemination. In 2025, the Company distributed some 197 new
information materials to its audience through the website.
Corporate Sustainability & CSR Corporate Sustainability & CSR
Dalam mendukung pelaksanaan program keberlanjutan In support of corporate sustainability and social responsibility
dan tanggung jawab sosial Perseroan, CA berperan dalam programs, CA plays a central role in communicating various CSR
mengomunikasikan berbagai inisiatif CSR kepada publik. initiatives to the public. This communication support aims at
Dukungan komunikasi ini bertujuan untuk meningkatkan improving the understanding of stakeholders on the Company
pemahaman pemangku kepentingan atas kontribusi Perseroan contribution to the community and the environment.
terhadap masyarakat dan lingkungan.
Pada tahun 2025, CA menginisiasi berbagai langkah strategis In the year 2025, CA initiated various strategic steps to enhance
untuk meningkatkan eksistensi Perseoran di Indonesia berikut ini : the Company’s existence in Indonesia, as described below:
1. Tema kampanye korporasi “Berkarya Membangun Negeri”, 1. Corporate campaign theme “Working to Build the Nation”,
yang digunakan secara konsisten oleh seluruh entitas di which is consistently used by all entities within the Company
lingkungan Perseroan sebagai narasi bersama dalam berbagai as a joint statement in various communication activities.
aktivitas komunikasi.
2. CA melakukan sejumlah inisiatif baru melalui pemanfaatan AI, 2. CA conducted a series of new initiatives through use of AI,
yaitu pengembangan konten media sosial berbasis AI untuk namely, development of the AI-based social media content
meningkatkan efektivitas produksi dan distribusi konten to improve the effectiveness of content production and
distribution
3. Pengkajian dan pemanfaatan berbagai layanan AI yang 3. Review and utilization of various AI services that are
relevan dengan kebutuhan komunikasi Perseroan. Inisiatif relevant with the Company’s communication needs. This
ini mencerminkan komitmen Perseroan dalam beradaptasi initiative reflects the Company’s commitment in adapting to
terhadap perkembangan teknologi komunikasi. communication technology development.
Rencana Ke Depan Future Plans
Menghadapi tahun 2026 mendatang, CA akan terus mendorong Facing the upcoming year of 2026, CA will continue to reinforce
peningkatan citra dan reputasi Perseroan melalui strategi the improvement of the Company’s image and reputation
komunikasi yang adaptif dan inovatif. Fokus utama tahun 2026 through adaptive and innovative communication strategies.
meliputi partisipasi dalam ajang penghargaan, pelaksanaan The main focus in 2026 includes participation in award events,
program digital untuk berbagai kegiatan korporasi, serta implementation of digital programs for various corporate
implementasi program CSR prioritas. activities, and the implementation of CSR program priorities.
CA juga akan membangun hubungan yang lebih erat dengan CA will also build closer ties with communities through
komunitas melalui kegiatan sponsorship guna menjaga visibilitas sponsorship activities in order to maintain Company’s visibility
Perseroan serta memperluas jangkauan penyebaran informasi and expand the reach of information distribution to the public at
kepada masyarakat luas. large.
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Bakrieland • Laporan Tahunan 2025 Annual Report
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Tinjauan Operasional
Operational Review
Dari sisi penjualan, hasil survei mengindikasikan penjualan
unit properti residensial tipe kecil dan menengah tumbuh
positif di tengah penjualan unit properti tipe besar yang masih
terkontraksi. Secara keseluruhan, penjualan unit properti
residensial di pasar primer tumbuh positif sebesar 7,83%
YoY, meningkat dibandingkan dengan penjualan pada triwulan
sebelumnya yang terkontraksi sebesar 1,29% YoY.
From a sales perspective, survey results indicated that sales of residential
property units of small to medium size grew positively amids the continued
contraction in sales of the large-size property units. Overall, sales of
residential property units in the primary market grew positively by 7.83%
YoY, an increase from sales in the previous quater, which had contracted by
1.29% YoY.
TINJAUAN OPERASIONAL OPERATIONAL REVIEW
Perkembangan sektor properti di Indonesia sepanjang tahun 2025 Development in Indonesia’s property sector throughout the year
menunjukkan dinamika yang beragam antarsegmen. Pada segmen 2025 showed such diverse dynamics between segments. In the
residensial, berdasarkan hasil Survei Harga Properti Residensial residential segment, based on the Residential Property Price
(SHPR) Bank Indonesia, harga properti residensial di pasar primer Survey (SHPR) of Bank Indonesia, residential property prices in the
tumbuh terbatas. Hal ini tercermin pada Indeks Harga Properti primary market experienced limited growth. This was reflected in
Residensial (IHPR) pada triwulan IV 2025 yang hanya tumbuh the Residential Property Price Index (IHPR) in quarter IV of 2025,
sebesar 0,83% YoY (year-on-year). which only grew by 0.83% year on year.
Dari sisi penjualan, hasil survei mengindikasikan penjualan unit From a sales perspective, survey results indicated that sales of
properti residensial tipe kecil dan menengah tumbuh positif di residential property units of small to medium size grew positively
tengah penjualan unit properti tipe besar yang masih terkontraksi. amids the continued contraction in sales of the large-size
Secara keseluruhan, penjualan unit properti residensial di property units. Overall, sales of residential property units in the
pasar primer tumbuh positif sebesar 7,83% YoY, meningkat primary market grew positively by 7.83% YoY, an increase from
dibandingkan dengan penjualan pada triwulan sebelumnya yang sales in the previous quater, which had contracted by 1.29% YoY.
terkontraksi sebesar 1,29% YoY.
Sementara itu di segmen komersial, indeks permintaan property Meanwhile, in the commercial segment, the demand index for the
komersial kategori jual pada triwulan IV 2025 tumbuh relatif stabil commercial property sales category in quarter IV of 2025 grew
sebesar 0,69% (YoY). Hal ini berbeda dengan Indeks permintaan relatively stable by 0.69% YoY. This was different from the demand
kategori sewa yang mengalami kontraksi sebesar 1,55% YoY. index for the rental category which experienced a contraction
Dari sisi pasokan, indeks pasokan properti komersial kategori jual of 1.55% YoY. From the supply perspective, the commercial
tumbuh sebesar 2,18% YoY dibandingkan indeks pasokan properti property supply index for the sales category increased by 2.18%
komersial kategori sewa yang mengalami perlambatan menjadi YoY compared to the commercial property supply index for the
1,61% YoY. Dari sisi harga, indeks harga properti komersial kategori rental category, which slowed down to 1.61% YoY. On the pricing
jual tumbuh sebesar 0,78% YoY, relatif lebih baik dibandingkan side, the commercial property price index for the sales category
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Sustainable Report
Tinjauan Operasional
Operational Review
indeks harga properti komersial kategori sewa yang mengalami increased by 0.78% YoY, relatively an improvement from the price
kontraksi sebesar 1,35% YoY. index for the rental category, which experienced a contraction of
1.35% YoY.
Segmen perhotelan secara umum menghadapi tantangan di tahun The hotel segment in general faced some challenges in the year
2025 seiring kebijakan Pemerintah yang membatasi perjalanan 2025 in line with the Government’s policy that limited business
dinas, acara meeting dan aktivitas lainnya berdasarkan Inpres No travel, meeting events, and other activities based on Presidential
1 Tahun 2025 yang mewajibkan program efisiensi anggaran. Hal Instruction No. 1 of Year 2025 that required the application of a
ini mengakibatkan penurunan tingkat hunian dan penjualan MICE budget efficiency program. This caused a decline in occupancy
dibandingkan tahun sebelumnya. rate and sales of MICE compared to the previous year.
KINERJA OPERASIONAL UNIT USAHA OPERATIONAL PERFORMANCE OF BUSINESS
UNITS
PT BAKRIE SWASAKTI UTAMA PT BAKRIE SWASAKTI UTAMA
PT Bakrie Swasakti Utama (“BSU”) merupakan salah satu unit usaha PT Bakrie Swasakti Utama (“BSU”) is one of the Company’s
Perseroan yang menjalankan kegiatan usaha pengembangan business units that carries out its property development
properti. Hingga tahun 2025, BSU telah mengembangkan dan business activities. Until the year 2025, BSU has developed and
mengelola beberapa proyek properti yang berlokasi di Jakarta managed a number of property projects located in Jakarta and
dan beberapa daerah di pulau Jawa seperti Yogyakarta dan several regions in Java island, such as Yogyakarta and Sidoarjo.
Sidoarjo. Produk properti yang dikembangkan dan dikelola oleh Property products developed and managed by BSU focused on
BSU berfokus pada city property (apartemen, perkantoran, hotel, city property (apartment, office, hotel, shopping center, sports
pusat perbelanjaan, fasilitas olahraga), township dan manajemen facility), township, and property management. BSU developed
properti. BSU mengembangkan area kawasan Rasuna Epicentrum the Rasuna Epicentrum, an integrated area with a masterplan of
yang merupakan kawasan terpadu dengan masterplan seluas 53,5 53.5 ha in Kuningan, South Jakarta and the Kahuripan Nirwana
ha di Kuningan, Jakarta Selatan serta kawasan Kahuripan Nirwana area in Sidoarjo with a masterplan spread to 634 ha.
di Sidoarjo dengan total masterplan seluas 634 ha.
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FOKUS STRATEGI TAHUN 2025 STRATEGY FOCUS IN 2025
Sepanjang tahun 2025, BSU menerapkan sejumlah inisiatif Throughout the year 2025, BSU implemented several strategic
strategis guna mencapai kinerja yang berkelanjutan. Dari sisi initiatives in order to achieve sustainable performance. From an
operasional, strategi yang dijalankan antara lain memfokuskan operational perspective, the implemented strategies, among
pengembangan pada properti rumah tapak di wilayah Sidoarjo, others, were focused on the development of landed house property
melakukan renovasi serta penambahan fasilitas pada unit hotel in the Sidoarjo region, on renovation as well as additional facilities
dan area olahraga, serta meningkatkan fokus penjualan pada in hotel units and sports compound; as well as enhancement of the
segmen MICE korporat untuk mendukung bisnis perhotelan. focus on sales of corporate MICE to support its hotel business.
Selain itu, BSU juga berupaya meningkatkan kompetensi dan In addition, BSU also strived to improve the competency and work
semangat kerja karyawan melalui internalisasi Core Value spirit of employees through the internalization of the Corporate
Perusahaan “SIGAP”, serta memperluas pengembangan pasar di Core Values “SIGAP”, as well as to expand market development
luar Grup Bakrie, termasuk menjalin kerja sama dengan institusi outside of the Bakrie Group, which included the establishment of
pendidikan seperti universitas. cooperation with such educational institutions as universities.
Dari sisi keuangan, BSU menerapkan strategi pengelolaan arus kas On the financial side, BSU applied the prudent cash flow management
yang prudent serta mengedepankan efisiensi terkait pengelolaan strategy and prioritized efficiency related to the management of its
produk-produknya di tengah pasar properti yang tidak sepenuhnya products amidst the property market, which was not fully optimized,
optimal guna menjaga stabilitas dan profitabilitas usaha. in order to maintain business stability and profitability.
TANTANGAN DAN MITIGASI CHALLENGES AND MITIGATION
Pada tahun 2025, walaupun sudah terlihat adanya perbaikan In the year 2025, although improvement in demand was
demand, namun pasar property high-rise terutama office dan visible, the high-rise property market, especially for offices and
apartemen masih belum optimal. Demand terhadap pasar apartments, remained less optimal. The demand for the middle-
properti segmen menengah-atas belum sepenuhnya pulih upper property segment market was not fully recovered, which
yang memengaruhi take up rate penjualan. Untuk itu, BSU affected the sales take-up rate. For this purpose, BSU prioritized
memprioritaskan penjualan produk apartemen dan condotel the sales of apartment and condotel products through the
melalui customer loyal dan jaringan yang sudah terbentuk. customer loyalty program and the established network. Apart
Selain itu, BSU memilih strategi bulk sales ke potential buyer from that, BSU chose the bulk sales strategy for potential buyers
untuk beberapa produk seperti area perkantoran/retail dan for several products such as office/retail and condotel units to
produk condotel untuk mempercepat target penjualan. accelerate sales targets.
KINERJA TAHUN 2025 PERFORMANCE IN 2025
Sepanjang tahun 2025, BSU mengelola langsung produk- Throughout the year 2025, BSU directly managed property
produk properti yang berlokasi di kawasan Rasuna Epicentrum products located in Rasuna Epicentrum, Jakarta’s business centre.
yang merupakan sentra bisnis Jakarta. Kinerja properti di bawah Performance of the properties under the management of BSU is
kelolaan BSU dapat dilihat pada tabel berikut ini: presented in the table below:
Kinerja
Properti Informasi Lokasi Performance
Property Information Location
2025 2024
The Grove Apartemen segmen atas dengan dua tower, Jakarta Tingkat Penjualan: Tingkat Penjualan:
Condominium yaitu The Masterpiece dan The Empyreal 97% 94%
yang masing-masing terdiri dari 35 dan 32 Sales Sales
lantai, dengan total 461 unit. 97% 94%
A high-end apartment with two towers,
namely The Masterpiece and The Empyreal,
each consisting of 35 and 32 storeys,
respectively and a total of 461 units.
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Sustainable Report
Tinjauan Operasional
Operational Review
Kinerja
Properti Informasi Lokasi Performance
Property Information Location
2025 2024
Ocea Condotel Kondotel Bintang 4 dengan total 324 Jakarta Tingkat Penjualan: Tingkat Penjualan:
unit dan telah dioperasikan bertahap 67% 67%
sebagai hotel Swiss- Belresidences Rasuna Sales Sales
Epicentrum. 67% 67%
A 4-storey condotel with 324 units,
gradually in operation as the Swiss-
Belresidences Rasuna Epicentrum.
Rasuna Office Park Kompleks terpadu komersial dan ritel Jakarta Tingkat Okupansi: Tingkat Okupansi:
dengan total area sewa seluas 3.945 m2 99% 80%
An integrated commercial and retail Occupancy Rate Occupancy Rate
compound with a total leasing area of 3,945 99% 80%
sqm
Epiwalk Office Suites Perkantoran 4 lantai yang terletak di area Jakarta Tingkat Okupansi: Tingkat Okupansi:
lifestyle and entertainment – Epiwalk 86% 86%
Rasuna Epicentrum Occupancy Rate Occupancy Rate
A 4-storey office located in the lifestyle 86% 86%
and entertainment area of Epiwalk Rasuna
Epicentrum
Bakrie Tower Gedung perkantoran strata 47 lantai dengan Jakarta Tingkat Okupansi: Tingkat Okupansi:
ketinggian 215 m dan luas area dijual 98% 98%
sebesar 41.407 m2 Occupancy Rate Occupancy Rate
A 47-storey strata office building of 215 m 98% 98%
height and a saleable area spread to 41,407
sqm
Wisma Bakrie I Gedung perkantoran 8 lantai dengan luas Jakarta Tingkat Okupansi: Tingkat Okupansi:
area sewa 11.410 m2 65% 65%
A 8-storey office building with a leasing Occupancy Rate Occupancy Rate
area of 11,410 sqm 65% 65%
Wisma Bakrie 2 Gedung perkantoran 18 lantai dengan luas Jakarta Tingkat Okupansi: Tingkat Okupansi:
(Menara Bappenas) area sewa 18.999 m2 98% 98%
A 18-storey office building with a leasing Occupancy Rate Occupancy Rate
area of 18,999 sqm 98% 98%
Apartemen the Apartemen 42 lantai dengan total 1.900 Jakarta Tingkat Hunian: Tingkat Hunian:
Wave, Sands & Coral. unit yang berlokasi di kawasan Rasuna 467 kepala keluarga 457 kepala keluarga
Epicentrum Occupancy Rate Occupancy Rate
A 42-storey apartment building with a 467 household 457 household
total of 1,900 units located in the Rasuna units units
Epicentrum compound
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Operational Review
PT BAKRIE PESONA RESONA PT BAKRIE PESONA RASUNA
PT Bakrie Pesona Rasuna (“BPR”) didirikan pada tahun 1996 dan PT Bakrie Pesona Rasuna (“BPR”) was established in the year
menjalankan kegiatan usaha jasa pengelolaan properti. Sejak 1996 and began its business activities in property management.
tahun 1999, BPR mengelola beberapa properti di Kawasan Since 1999, BPR has managed several properties in the Rasuna
Rasuna Epicentrum, Jakarta, seperti Plaza Festival, Gelanggang Epicentrum Area, Jakarta, such as the Plaza Festival, Soemantri
Mahasiswa Soemantri Brodjonegoro dan Elite Club Epicentrum. Brodjonegoro Student Centre and Elite Club Epicentrum.
FOKUS STRATEGI TAHUN 2025 STRATEGY FOCUS IN 2025
BPR memfokuskan strategi dan mengambil berbagai langkah BPR focused its strategy and took various necessary steps in
yang diperlukan agar tetap mampu bersaing dengan properti order to remain competitive with other retail properties. One of
ritel lainnya. Salah satu inisiatif yang dilakukan adalah melakukan the initiatives carried out was the tenant area re-layout program
program re-layout area tenant di dalam Plaza Festival dengan in the Plaza Festival by adding an F&B unit area so as to increase
menambah area unit F&B baru guna meningkatkan variasi serta variation as well as attractiveness of the tenants for the visitors.
daya tarik tenant bagi pengunjung.
Selain itu, Perseroan melakukan berbagai perbaikan dan Moreover, the Company conducted various improvements
peningkatan fasilitas, baik di area interior maupun eksterior and upgrades of the facilities, both the interior area as well as
gedung, untuk meningkatkan kenyamanan dan pengalaman the building exterior, so as to enhance the convenience and
pengunjung. BPR juga secara aktif menyelenggarakan berbagai experience of the visitors. BPR also actively held a series of
event menarik serta memperkaya komposisi tenant ritel dan F&B interesting events and enriched the composition of retail and F&B
guna mendorong peningkatan jumlah dan arus kunjungan ke area tenants to encourage an increase in the number and flow of visits
properti. to the property area.
TANTANGAN DAN MITIGASI CHALLENGES AND MITIGATION
Karena tidak ada pasokan mal baru yang signifikan, kebanyakan As there was no significant supply new malls, most of shopping
pengelola pusat perbelanjaan menjadi lebih agresif dalam centre managements became less aggressive in conducting
melakukan renovasi dan melakukan perubahan konsep tata letak renovation, and making changes to the layout concept to
untuk mengakomodasi tren gaya hidup. Ekspansi didominasi accommodate lifestyle trends. Expansion was dominated by food
oleh peritel makanan dan minuman (F&B) serta merek gaya and beverage (F&B) retailers and international lifestyle brands that
hidup internasional yang membidik segmen pasar muda. Untuk target the younger generation market segment. To mitigate this,
memitigasinya, BPR mengadakan event yang sesuai dengan BPR held events according to the characteristics of the younger
karakter segmen pasar muda sehingga bisa menarik banyak generation market segment so as to attract many more visitors.
pengunjung.
Sementara itu, kenaikan tarif utilitas pada awal tahun 2025 Meanwhile, the increase in utility tariffs at the beginning of the
menyebabkan peningkatan biaya terkait operasional gedung. Di year 2025 caused an increase in building operation expenses. On
sisi lain, daya beli masyarakat yang cenderung melemah membuat the other hand, the people’s purchasing power, which tended
banyak merek ritel, khususnya di sektor fashion, masih menahan to weaken, made many retail brands, especially in the fashion
diri untuk berekspansi dengan membuka gerai baru. Dibandingkan sector, remain with holding back from expanding through opening
menyewa ruang secara permanen, para tenant lebih memilih new outlets. Compared to leasing space on a permanent basis,
konsep pop-up store atau exhibition yang dinilai lebih fleksibel dan tenants tend to choose the pop-up store concept or exhibition
berisiko lebih rendah. considered to be more flexible and with less risk.
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Sustainable Report
Tinjauan Operasional
Operational Review
KINERJA TAHUN 2025 PERFORMANCE IN 2025
Secara umum kinerja properti di bawah kelolaan BPR dapat dilihat In general, the property's performance under the management of
pada tabel di bawah ini BPR is presented in the table below:
Kinerja
Properti Informasi Lokasi Performance
Property Information Location
2025 2024
Plaza Festival Luas lantai sewa sebesar 17.113 m2 dan Jakarta Tingkat Okupansi: Tingkat Okupansi:
operasional dikelola dengan standar 92% 81%
Leasable floor area of 17,113 sqm and Occupancy Rate Occupancy Rate
operationally managed to standards 92% 81%
Elite Club Epicentrum Menempati 2 (dua) lantai seluas 5.215 m2 Jakarta Jumlah Anggota : Jumlah Anggota :
dengan fasilitas lengkap dan operasional 1.273 1.063
dikelola dengan standar. Total Members Total Members
Occupying 2 (two) floors of 5,215 sqm 1,273 1,063
with complete facilities and operationally
managed to standards.
PT RASUNA RESIDENCE DEVELOPMENT PT RASUNA RESIDENCE DEVELOPMENT
Pada tahun 2004, PT Rasuna Residence Development (“RRD”) In the year 2004, PT Rasuna Residence Development (“RRD”) was
didirikan dengan fokus kegiatan usaha di bidang jasa pengelolaan established with a focus on business activities in the property
properti. RRD mengelola sejumlah properti, seperti The Grove management sector. RRD manages a number of properties, such
Suites by Grand Aston, Swiss-Belresidendes Rasuna Epicentrum as The Grove Suites by Grand Aston, Swiss Belresidences Rasuna
serta The Alana Hotel & Conference Center Malioboro Yogyakarta. Epicentrum, and The Alana Hotel & Conference Center Malioboro
Yogyakarta.
FOKUS STRATEGI TAHUN 2025 STRATEGY FOCUS IN 2025
Fokus terbesar manajemen di 2025 adalah menjaga cash flow The management’s biggest focus in 2025 was to maintain a sound
sehat dan profitabilitas berkelanjutan, dengan pendekatan cash flow and sustainable profitability, with the approach on
pengendalian cost operasional, monitoring ketat rasio keuangan operational expense control, tight monitoring of financial ratios
seperti operating margin dan margin per outlet, penyesuaian such as the operating margin and margin per outlet, adjustments
strategi pricing terhadap dinamika demand pasar, evaluasi ROI in the pricing strategy against market demand dynamics, and
dari setiap program promosi dan operasional. Manajemen tidak ROI evaluation from each promotional and operational program.
lagi mengandalkan volume semata, tetapi kualitas revenue, The management no longer relies on merely volume but also
dengan fokus pada Corporate & Government (weekday based on revenue quality, with the focus on Corporate & Government
business), MICE skala kecil–menengah, long stay & serviced (weekday-based business), small-medium scale MICE, long stay &
apartment guest, event-based revenue (wedding, social events, services apartment guests, and event-based revenues (weddings,
thematic dining). social events, and thematic dining).
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Performance Highlights Management Report Company Profile Business Support Unit
Tinjauan Operasional
Operational Review
Selain itu, strategi operational optimization through technology Aside from that, the strategy of operational optimization
juga dilakukan yang meliputi Optimalisasi PMS (Sentec) & channel through technology was also implemented, which included PMS
manager dan pemanfaatan data reservasi untuk forecasting & Optimization (Sentec) & channel manager and utilization of
yield. reservation data for forecasting & yield purposes.
RRD menyadari bahwa kepuasan tamu merupakan faktor RRD realizes that guest satisfaction is the key factor to
kunci bagi keberlangsungan operasional dalam jangka panjang. operational continuity in the long run. For this reason, in 2025 RRD
Oleh karena itu, pada tahun 2025 RRD menerapkan strategi implemented the strategy of improving guest experience through
peningkatan guest experience melalui consistent service delivery, consistent service delivery, faster respondes, and operational
faster response dan operational reliability. reliability.
Komitmen terhadap peningkatan kualitas layanan tersebut berhasil The commitment to improving this service quality managed to
meningkatkan peringkat salah satu properti yang dikelola oleh RRD significantly increase the rating of one of RRD-managed properties,
yaitu Swiss-Belresidences Rasuna Epicentrum secara signifikan, namely the Swiss-Belresidences Rasuna Epicentrum, from position
dari posisi 240 menjadi posisi 28 berdasarkan Guest Review Index 240 to position 28 based on the Guest Review Index (GRI)/guest
(GRI)/ulasan tamu di TripAdvisor, dari total 682 hotel di Jakarta. review in TripAdvisor, from a total of 682 hotels in Jakarta.
TANTANGAN DAN MITIGASI CHALLENGES AND MITIGATION
Industri perhotelan di Jakarta menghadapi tahun yang berat di The hotel industry in Jakarta was faced with a tough year in 2025, as
tahun 2025, tercermin dari penurunan tingkat hunian dibandingkan reflected in the decrease in occupancy rates compared to the previous
tahun sebelumnya. Hal ini antara lain disebabkan oleh kebijakan year. This impact was caused, among others, by the government’s
Pemerintah yang membatasi perjalanan dinas, acara meeting policy which limited business travels, meeting events and other
dan aktivitas lainnya berdasarkan Inpres No 1 Tahun 2025 yang activities based on Presidential Instruction No. 1 of Year 2025, which
mewajibkan program efisiensi anggaran. required the implementation of a budget efficiency program.
Sementara itu, di wilayah Kuningan-Sudirman-Setiabudi, persaingan Meanwhile, in the Kuningan-Sudirman-Setiabudi areas, 4-5-star
hotel bintang 4–5 juga semakin ketat. Sensitivitas harga dari hotel competition was also becoming tighter. Price sensitivity
segmen corporate, government & long stay membuat munculnya from the corporate, government & long-stay segments gave
alternatif akomodasi non-hotel, yaitu serviced apartment. Untuk rise to a non-hotel accommodation alternative, namely the
memitigasinya, RRD melakukan optimalisasi segmentasi market serviced-apartments. To mitigate this, RRD optimized the market
dan penguatan value-based selling agar tidak menjurus ke arah segmentation and strengthened the value-based selling so as not
price war dengan mempromosikan paket bundling. to lead to a price war by promoting bundling packages.
Dari sisi biaya operasional, terdapat tantangan berupa kenaikan In terms of operational costs, a challenge was present in the form
biaya bahan baku F&B, utilitas, juga biaya pemeliharaan dan IT of increased costs of F&B raw materials, utilities, and also costs
system. Mitigasi antara lain dilakukan dengan cara memonitor in maintenance and IT system. Mitigation efforts, among others,
pencapaian kinerja KPI finansial secara ketat, preventive were also carried out by means of tight monitoring of financial
maintenance, vendor renegotiation & purchasing control. KPI performance achievement, preventive maintenance, vendor
renegotiation, and purchasing control.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Tinjauan Operasional
Operational Review
KINERJA TAHUN 2025 PERFORMANCE IN 2025
Secara umum kinerja properti di bawah kelolaan RRD dapat dilihat In general, the performance of properties under the management
pada tabel di bawah ini of RRD is shown in the table below:
Kinerja
Properti Informasi Lokasi Performance
Property Information Location
2025 2024
Swiss-Bel Hotel bintang 4 yang berada di Rasuna Jakarta Tingkat Okupansi: Tingkat Okupansi:
Residences Rasuna Epicentrum yang dikelola oleh Swiss- 63% 67%
Epicentrum Belhotel International. Occupancy Rate Occupancy Rate
A 4-star hotel located in Rasuna Epicentrum 63% 67%
managed by Swiss-Belhotel International.
The Grove Suites Hotel bintang 5 berlokasi di Rasuna Jakarta Tingkat Okupansi: Tingkat Okupansi:
Epicentrum yang dikelola oleh PT Aston 66% 72%
International Indonesia. Occupancy Rate Occupancy Rate
A 5-star hotel located in Rasuna Epicentrum 66% 72%
managed by PT Aston International
Indonesia.
The Alana hotel Hotel bintang 4 yang berada di Awana Yogyakarta Tingkat Okupansi: Tingkat Okupansi:
& Conference Yogyakarta yang dikelola oleh PT Aston 49% 59%
Center Malioboro International Indonesia. Occupancy Rate Occupancy Rate
Yogyakarta A 4-star hotel located in Awana Yogyakarta 49% 59%
managed by PT Aston International
Indonesia.
PT PROVICES INDONESIA PT PROVICES INDONESIA
Pada tahun 2012, Provices Indonesia (“PVI”) resmi berdiri sebagai In the year 2012, Provices Indonesia (“PVI”) was officially established
Unit Usaha BSU dan menjalankan kegiatan usaha pengelolaan as BSU Business Unit and carried out its business activities in property
properti. Saat ini PVI tidak hanya mengelola properti Perseroan, management. Currently, PVI not only manages the Company’s
tetapi juga diluar properti Perseroan. properties, but also outside of the Company’s properties.
FOKUS STRATEGI TAHUN 2025 STRATEGY FOCUS IN 2025
Pada tahun 2025, PVI berfokus pada upaya peningkatan kinerja In 2025, PVI focused on efforts to improve the Company’s
Perseroan melalui berbagai inisiatif strategis. Langkah-langkah performance through various strategic initiatives. These steps,
tersebut antara lain mengoptimalkan pemanfaatan ruang among others, were carried out through optimizing the utilization
komersial dengan menyewakan area kosong untuk kegiatan of commercial space by leasing empty areas for retail business
usaha ritel seperti kafe, toko, atau coworking space; menawarkan activities such as cafés, stores, or coworking space; by offering
layanan premium kepada klien, seperti housekeeping, pest premium services to clients, such as housekeeping, pest control,
control, dan perbaikan unit; serta melakukan efisiensi energi and unit repairment; as well as by conducting energy efficiency
melalui penggantian lampu koridor dan area parkir dengan lampu through replacement of corridor and parking area lighting with
LED, pemasangan motion sensor pada lampu tangga darurat dan LED lightbulbs; by installing motion sensor devices in emergency
ruang utilitas, serta pemanfaatan teknologi untuk menekan biaya stairways and utility room lighting; and by use of technology to
pemeliharaan dan konsumsi energi. press down maintenance costs and energy consumption.
Seluruh upaya tersebut ditujukan untuk meningkatkan pendapatan All of these efforts are aimed at increasing income and controlling
sekaligus mengendalikan biaya operasional Perseroan. the Company’s operational costs.
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Performance Highlights Management Report Company Profile Business Support Unit
Tinjauan Operasional
Operational Review
TANTANGAN DAN MITIGASI CHALLENGES AND MITIGATION
Secara umum, tantangan yang dihadapi PVI pada tahun 2025 In general, challenges faced by PVI in 2025 were in line with
sejalan dengan tantangan industri properti pada umumnya, yaitu the challenges of the property industry in general, namely the
kecenderungan melemahnya daya beli masyarakat serta kenaikan tendency the weakening of the people’s purchasing power as well
biaya utilitas dan tekanan inflasi. as the increasing utility costs and inflationary pressures.
KINERJA TAHUN 2025 PERFORMANCE IN 2025
Komitmen PVI untuk senantiasa memberikan layanan terbaik kepada PVI’s commitment to always provide the best services to all
seluruh klien telah meningkatkan tingkat kepercayaan terhadap clients has improved the level of trust towards the Company.
Perseroan. Hal ini tercermin dari semakin banyaknya institusi yang This was reflected in the increasing number of institutions that
mempercayakan pengelolaan asetnya kepada PVI, antara lain entrusted their assets’ management to PVI, among others, the
Istana Presiden, Kementerian Keuangan, Kementerian Luar Negeri, Presidential Palace, Finance Ministry, Foreign Affairs Ministry,
Kementrian Perdagangan, ASEAN, Bank Indonesia, Bappenas, Trade Ministry, ASEAN, Bank Indonesia, Bappenas, Tax Directorate
Direktorat Jenderal Pajak (Kanwil DJP), LKPP,berbagai rumah sakit di General (DJP Regional Office), LKPP, various hospitals in various
berbagai kota, dan lain-lain. cities, and others.
PT GRAHA MULTI INSANI PT GRAHA MULTI INSANI
Pada tahun 2011, PT Graha Multi Insani (“GMI”) didirikan untuk In the year 2011, PT Graha Multi Insani ("GMI") was established
menjalankan kegiatan usaha di bidang pengembangan dan to carry out its business activities in property development
pembangunan properti. Proyek yang dikembangkan GMI, antara and construction. Projects developed by GMI, among others,
lain Awana Townhouse dan Awana Condotel. Awana Townhouse include the Awana Townhouse and Awana Condotel. The
merupakan proyek rumah tapak dengan 38 unit hunian eksklusif Awana Townhouse is a landed-housing project with 38 exclusive
dimana seluruh unit hunian sudah terjual. Awana Condotel saat residential units, all sold to date. The AwanaCondotel is currently
ini telah dioperasikan sebagai The Alana Hotel & Conference operated as The Alana Hotel & Conference Center Malioboro
Center Malioboro Yogyakarta. Pada tahun 2025, GMI mulai Yogyakarta. In 2025, GMI began to develop a new villa-concept
mengembangkan proyek baru hunian berkonsep vila yaitu Nirwana residential project, namely the Nirwana Villas Malioboro, located
Villas Malioboro di lahan yang berlokasi di area yang sama dengan in the same area as the Alana Malioboro hotel.
hotel the Alana Malioboro.
PT BAKRIE PANGRIPTA LOKA PT BAKRIE PANGRIPTA LOKA
PT Bakrie Pangripta Loka (“BPL”) didirikan pada tahun 2008 dengan PT Bakrie Pangripta Loka (“BPL”) was established in 2008 with
kegiatan usaha di bidang pengembangan dan pembangunan business activities in property development and construction.
properti. Beberapa proyek yang dikembangkan BPL di antaranya Several projects developed by BPL include the Sentra Timur
Apartemen Sentra Timur Residence (bekerja sama dengan Residence Apartment (in cooperation with PT Perumnas),
PT Perumnas), Commercial Park, Perumahan Mutiara Platinum, Commercial Park, and the Mutiara Platinum Housing Complex as
serta Grand Mutiara Platinum yang seluruhnya berada di kawasan well as the Grand Mutiara Platinum, where all are located within
terintegrasi Sentra Timur Superblok. the integrated area of Sentra Timur Superblock.
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PT MUTIARA MASYHUR SEJAHTERA PT MUTIARA MASYHUR SEJAHTERA
PT Mutiara Masyhur Sejahtera (“MMS”) didirikan pada tahun 2005 PT Mutiara Masyhur Sejahtera (“MMS”) was established in
dengan fokus menjalankan kegiatan usaha pengembangan dan 2005 with a focus on business activities in the development
pembangunan Township Kahuripan Nirwana yang memiliki total and construction of Township Kahuripan Nirwana with a total
masterplan seluas 634 hektare di Sidoarjo, Jawa Timur. Kawasan masterplan area of 634 hectares in Sidoarjo, East Java. The
Kahuripan Nirwana terdiri atas beberapa klaster hunian, antara lain Kahuripan Nirwana compound consists of several housing
The Gardin, Mora Grove, Monroe Grove, Kahuripan Park, Kahuripan clusters, among others, The Gardin, Mora Grove, Monroe Grove,
Terrace, dan New Gardin.Selain itu, MMS juga melanjutkan Kahuripan Park, Kahuripan Terrace and New Gardin. Apart from
pengembangan Sektor 2 seluas 22 hektare yang diawali dengan that, MMS also continued with the development of Sector 2 of
peluncuran klaster baru bernama Veranda Tahap I, yang terdiri 22 hectares, initially launched with a new cluster, Veranda Stage I,
atas 87 unit rumah. consisting of 87 house units.
Selain pengembangan rumah tapak, Kahuripan Nirwana juga Aside from the development of the landed housing cluster,
mengembangkan Apartemen Tamansari Prospero yang merupakan Kahuripan Nirwana also developed the Tamansari Prospero
proyek kerja sama antara Perseroan dengan salah satu BUMN. Apartment, a joint project between the Company and one of the
MMS turut mengembangkan area komersial pendukung, seperti BUMNs. MMS jointly developed a supporting commercial area,
ruko serta berbagai fasilitas umum lainnya, guna meningkatkan such as shophouses and various other public facilities, to improve
kenyamanan dan kualitas hidup para penghuni. the comfort and quality of life of the residents.
FOKUS STRATEGI TAHUN 2025 STRATEGY FOCUS IN 2025
Kecenderungan melemahnya daya beli masyarakat mendorong The weakening tendency in people’s purchasing power
MMS untuk menghadirkan produk yang lebih sesuai dengan encouraged MMS to present products that are more suited to
kemampuan konsumen. Perseroan mengembangkan tipe consumers’ capabilities. The Company developed a house type
rumah yang lebih compact dengan harga yang kompetitif guna that is more compact with a competitive price in order to reach a
menjangkau segmen pasar yang lebih luas. wider market segment.
Selain itu, MMS menjalin berbagai kolaborasi dengan perbankan In addition, MMS established various collaborations with banking
dan lembaga keuangan untuk memfasilitasi kebutuhan Kredit and financial institutions to facilitate the need for Home
Pemilikan Rumah (KPR), antara lain melalui penawaran skema suku Ownership Credit (KPR), among others, through an attractive
bunga yang menarik maupun program subsidi tertentu, sehingga interest rate scheme offer as well as certain subsidy programs, so
dapat meringankan beban pembiayaan konsumen. as to ease the consumer’s financing burden.
TANTANGAN DAN MITIGASI CHALLENGES AND MITIGATION
Tantangan MMS di tahun 2025 adalah permintaan konsumen yang MMS’ challenge in the year 2025 was the changing consumers’
berubah, dimana konsumen di beberapa wilayah menunjukkan demand, where consumers in several regions showed higher
preferensi yang lebih tinggi terhadap rumah tapak dibandingkan preferences for landed housing as compared to apartments or
apartemen atau produk residensial lainnya. Selain itu, daya beli other residential products. In addition, consumers’ purchasing
konsumen juga belum pulih sepenuhnya sehingga penjualan power has yet to fully recover so sales in the medium-upper
di segmen menengah-atas berjalan lambat. Tantangan lainnya segment are running slow. Other challenges included the
adalah tingkat persaingan yang semakin ketat, dimana semakin increasingly tight level of competition, with more developers
banyak pengembang mengincar pasar menengah dengan looking at the middle market through various promotional
berbagai insentif promo. incentives.
Untuk menyikapinya, MMS berusaha menyelaraskan produk To mitigate these challenges, MMS strived to align its products
dengan kebutuhan pasar, melakukan kolaborasi dengan lembaga with the needs of the market, and conducted collaboration
keuangan dalam menciptakan produk keuangan yang menarik with financial institutions to create attractive financial products
dan sesuai dengan kebutuhan konsumen, serta menoptimalkan and meet the needs of the consumers, as well as optimized
hubungan dengan agen properti guna memperluas jaringan relationships with property agents in order to expand the
distribusi dan meningkatkan peluang penjualan. distribution network and widen sales opportunities.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Tinjauan Operasional
Operational Review
KINERJA TAHUN 2025 PERFORMANCE IN 2025
Secara umum kinerja properti di bawah kelolaan MMS dapat In general, the performance of properties under the management
dilihat pada tabel di bawah ini of MMS is shown in the table below:
Kinerja
Properti Informasi Lokasi Performance
Property Information Location
2025 2024
Cluster Veranda Cluster rumah segmen menengah dengan Sidoarjo, Jawa Timur Tingkat Penjualan: Tingkat Penjualan:
[Tahap 1] total 87 unit, yang merupakan tahap awal Sidoarjo, East Java 18,4% 16%
dari pengembangan sektor 2
Cluster Verana Middle segment housing cluster with Sales Rate: Sales Rate:
[Stage 1] 87 units, an initial stage of sector 2 18.4% 16%
development
Aston Sidoarjo Hotel berbintang empat yang memiliki 122 Sidoarjo, Jawa Timur Tingkat Okupansi: Tingkat Okupansi:
kamar serta dilengkapi dengan berbagai Sidoarjo, East Java 71% 71%
fasilitas seperti ballroom, 3 ruang meeting, Occupancy Rate Occupancy Rate
spa, 2 kolam renang, gym, dan restoran. 71% 71%
A 4-star hotel with 122 rooms, complete
with various facilities such as ballroom, 3
meeting rooms, a spa, 2 swimming pools, a
gym and a restaurant.
Taman Sari Prospero Apartemen dengan rencana 3 tower Sidoarjo, Jawa Timur Tingkat Penjualan: Tingkat Penjualan:
dengan total 1.379 unit Sidoarjo, East Java 88% (TW 1) 86% (TW 1)
Apartment compound with plans for 3 40% (TW2) 57% (TW2)
towers and a total of 1,379 units
Sales: Sales:
88% (TW 1) 86% (TW 1)
40% (TW2) 57% (TW2)
Kahuripan Nirwana Pengembangan Township Kahuripan Sidoarjo, Jawa Timur Tingkat Hunian: Tingkat Hunian:
Nirwana dengan total master plan seluas Sidoarjo, East Java 2.868 kepala 2.868 kepala
634 ha keluarga keluarga
Development of Township Kahuripan Occupancy Rate Occupancy Rate
Nirwana with a total masterplan area of 2,868 household 2,868 household
634 ha units units
PT GRAHA ANDRASENTRA PROPERTINDO TBK PT GRAHA ANDRASENTRA PROPERTINDO TBK
PT Graha Andrasentra Propertindo Tbk (“GAP”) didirikan pada PT Graha Andrasentra Propertindo Tbk (“GAP”) was established
tahun 1988 dan berfokus menjalankan kegiatan usaha di bidang in 1988 and focused its business on property and recreational
properti dan taman rekreasi. GAP mengelola kawasan Bogor park development. GAP manages the Bogor Nirwana Residence
Nirwana Residence (BNR), yang mencakup berbagai properti (BNR) area, which includes various properties and recreational
dan fasilitas rekreasi, antara lain The Jungle Waterpark, Rivera facilities, among others, The Jungle Waterpark, Rivera Outbound
Outbound & Edutainment, serta Aston Bogor Hotel and Resort. & Edutainment, and Aston Bogor Hotel and Resort.
Pada tahun 2025, industri properti di Kota Bogor tetap In the year 2025, the property industry in Bogor City continued
menunjukkan perkembangan yang positif meskipun dihadapkan to show positive developments despite the market’s dynamics,
pada dinamika pasar yang cenderung lebih moderat. Harga rumah which. tend to be more moderate. The price houses and
dan properti residensial di Bogor tercatat mengalami kenaikan residential property in Bogor is noted with a stable rise. Market
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secara stabil. Data pasar menunjukkan bahwa pertumbuhan harga data indicated that growth in secondary housing prices remained
hunian sekunder tetap berada di atas rata-rata nasional dan, dalam above the national average and, in some cases, higher than in
beberapa kasus, lebih tinggi dibandingkan kota-kota penyangga other buffer cities in the Jabodetabek areas, altough the growth
lainnya di wilayah Jabodetabek, meskipun laju pertumbuhannya rate was more moderate compared to previous years.
lebih moderat dibandingkan tahun-tahun sebelumnya.
Permintaan hunian di Bogor juga tetap tinggi, seiring dengan posisi Demand for residences in Bogor remained high, in line with the
kota ini sebagai alternatif menarik bagi masyarakat yang mencari city’s position as an attractive alternative for people to seek
keseimbangan antara kemudahan akses ke Jakarta dan lingkungan balance between easy access to Jakarta and a more captivating
hunian yang lebih asri. Kondisi tersebut turut didukung oleh residential environment. This condition was endorsed by the
peningkatan infrastruktur dan konektivitas yang berkelanjutan. increase in sustainable infrastructure and connectivity.
FOKUS STRATEGI TAHUN 2025 STRATEGY FOCUS IN 2025
Pada tahun 2025, GAP memfokuskan pengembangan taman In the year 2025, GAP focused its recreational park development
rekreasi dengan menghadirkan konsep yang unik dan menarik bagi with a unique and interesting concept for all age groups. For the
seluruh kelompok usia. Untuk proyek perumahan, pengembangan housing projects, development was directed towards the middle
diarahkan pada segmen menengah yang memiliki potensi pasar segment with quite vast market potentials.
yang cukup besar.
Dari sisi operasional, GAP meningkatkan efisiensi biaya dengan From an operational perspective, GAP improved its cost efficiency
mengacu pada praktik terbaik (best practices) guna menjaga by referring to best practices in order to maintain the Company’s
kinerja dan profitabilitas Perseroan. Sementara itu, dari sisi performance and profitability. Meanwhile, from a marketing
pemasaran, GAP mengoptimalkan pemanfaatan media digital dan perspective, GAP optimized the use of digital media and social
media sosial sebagai sarana utama dalam mendukung aktivitas media as the main channels to support promotional activities and
promosi dan peningkatan brand awareness. enhance brand awareness.
Selain itu, strategi pengelolaan sumber daya manusia juga menjadi Apart from that, the human resource management strategy
perhatian utama, melalui penempatan karyawan yang kompeten was also of main concern, through the placement of competent
dalam jumlah yang sesuai dengan kebutuhan operasional, employees in numbers as operationally required, as well as
serta penyelenggaraan program pelatihan yang optimal guna optimal holding of training programs in order to improve service
meningkatkan kualitas layanan dan produktivitas. quality and productivity.
TANTANGAN DAN MITIGASI CHALLENGES AND MITIGATION
Dalam mengelola seluruh properti yang dimiliki, GAP menghadapi In managing all properties owned, GAP faces a number of
sejumlah tantangan eksternal sepanjang tahun 2025 yang berada external challenges throughout the year 2025 that are out of the
di luar kendali Perseroan, antara lain melemahnya daya beli Company’s control, among others, the weakening of consumers’
konsumen, tingkat persaingan yang semakin ketat, persyaratan purchasing power, the increasingly tight level of competition, the
pembiayaan perbankan yang lebih selektif, serta meningkatnya more selective banking financing requirements, and the increasing
biaya pemasaran. marketing costs.
Sebagai langkah mitigasi, GAP menerapkan berbagai strategi, As mitigation steps, GAP implemented several strategies, which
antara lain menawarkan program diskon dan promosi yang included the offering of more aggressive discount and promotion
lebih agresif, menyediakan beragam skema pembayaran seperti programs; the provision of various financing schemes such as
pembayaran tunai (cash keras) maupun tunai bertahap (cash cash payments (hard cash), and cash-installments; and the the
bertahap), serta menghadirkan desain proyek yang lebih menarik presenting of more attractive and competitive project designs.
dan kompetitif. Selain itu, Perseroan juga melakukan peremajaan In addition, the Company also conducted the rejuvenation
fasilitas, menambah wahana baru pada taman rekreasi, of facilities, the additional of new. rides to recreational parks,
menetapkan harga yang kompetitif, serta menawarkan paket the setting of competitive prices, and the offering of bundling
bundling untuk meningkatkan daya tarik produk. packages to increase product appeal.
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Untuk mengantisipasi tingginya biaya pemasaran, GAP To anticipate the high marketing costs, GAP optimized the use
mengoptimalkan pemanfaatan digital marketing guna of digital marketing in order to improve the effectiveness of
meningkatkan efektivitas promosi sekaligus menekan biaya promotion and, at the same time, press marketing costs more
pemasaran secara lebih efisien. efficiently.
KINERJA TAHUN 2025 PERFORMANCE IN 2025
Secara umum kinerja seluruh properti di bawah kelolaan GAP The performance of GAP-managed properties is shown in the
dapat dilihat pada tabel di bawah ini following table:
Kinerja
Properti Informasi Lokasi Performance
Property Information Location
2025 2024
Taman Rekreasi
Recreational Park
The Jungle Water Taman rekreasi berupa wahana permainan Bogor, Jawa Barat Total Total
Adventure Park air dengan konsep family edutainment dan Pengunjung: Pengunjung:
natural di atas lahan seluas 3,9 ha 855.710 794.942
A recreational park in the form of water Bogor, West Java Total Visitors: Total Visitors:
rides with family edutainment and a natural 855,710 794,942
concept on a 3.9 ha land.
Rivera Outbound Taman rekreasi dengan konsep outbound Bogor, Jawa Barat
&Edutainmen yang memberikan edukasi dan petualangan
alam di atas lahan seluas 2,9 Ha.
A recreational park with an outbound Bogor, West Java
concept that provides education and
nature’s adventure on a 2.9 ha land.
JungleSea Kalianda Taman rekreasi dengan konsep hiburan di Kalianda, Lampung
tepi pantai yang memberikan edukasi dan
petualangan alam yang dapat dinikmati oleh
keluarga di atas lahan seluas 4 Ha
A recreational park with an entertainment Kalianda, Lampung
concept by the beach providing education
and nature’s adventure on a 4 ha land for
families to enjoy.
Hotel
Aston Bogor Hotel Hotel bintang 4 yang memiliki 4 (empat) Bogor, Jawa Barat Tingkat Okupansi: Tingkat Okupansi:
and Resort menara dan berdiri di atas lahan seluas 3,5 58% 67%
ha. Dikelola dengan standar pengelolaan
Aston Archipelago International Indonesia
A 4-star hotel with 4 (four) towers standing Bogor, West Java Occupancy Rate: Occupancy Rate:
on 3.5 ha land, managed by the standarts of 58% 67%
Aston Archipelago International Indonesia.
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Kinerja
Properti Informasi Lokasi Performance
Property Information Location
2025 2024
Apartemen
Apartment
ApartemenJ.Sky Terdiri dari 2 (dua) wing, yaitu Azure (264 Bogor, Jawa Barat Tingkat Penjualan: Tingkat Penjualan:
unit) dan Balfour (188 unit). 10% 10%
Consisting of 2 (two) wings, namely Azure Bogor, West Java Sales Level: Sales Level:
(262 units) and Balfour (188 units). 10% 10%
Perumahan
Residence
Cluster Sayana Cluster perumahan segmen menengah Bogor, Jawa Barat Tingkat Penjualan: Tingkat Penjualan:
[Tahap 1] terbaru di kawasan Bogor Nirwana 8% 0%
Residences dengan total 66 unit di atas lahan
seluas 1,1 Ha.
Cluster Sayana New middle-segment housing cluster in the Bogor, West Java Sales: Sales:
[Stage 1] Bogor Nirwana Residence area with a total of 8% 0%
66 units on a 1.1 ha land.
Bogor Nirwana Kawasan hunian terpadu dan terbesar di Kota Bogor, Jawa Barat Tingkat Hunian: Tingkat Hunian:
Residence Bogor dengan segmen menengah atas, yang Bogor, West Java 2.530 kepala 2.703 kepala
terdiri dari kawasan perumahan (cluster) dan keluarga keluarga
komersial (ruko di Orchard Walk dan Jungle
Mall).
The biggest integrated residential area in Occupancy Rate: Occupancy Rate:
Bogor City of the middle-upper segment, 2,530 household 2,703 household
consisting of housing clusters and a units units
commercial area (shophouses at Orchard
Walk and Jungle Mall).
PT KRAKATAU LAMPUNG TOURISM DEVELOPMENT PT KRAKATAU LAMPUNG TOURISM DEVELOPMENT
PT Krakatau Lampung Tourism Development (“KLTD”) didirikan PT Krakatau Lampung Tourism Development (”KLTD”) was
pada tahun 2007 untuk menjalankan pengelolaan di kawasan established in 2007 to manage the KaliandaNirwana Resort
Kalianda Nirwana Resort (KNR), Kalianda, Lampung Selatan. (KNR) area, Kalianda, South Lampung. Until the end of the
Hingga akhir 2025, di dalam kawasan terdapat Hotel dan Resort year 2025, the area contained the Hotel and Resort Grand Elty
Grand Elty Krakatoa (GEK), Taman rekreasi Pantai Bagus Beach Krakatoa (GEK), Bagus Beach Walk recreational park, JungleSea
Walk, Taman hiburan Jungle Sea serta fasilitas kawasan lain seperti entertainment park and such other area facilities as beaches and
Pantai dan penginapan cabin. cabin accommodation.
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FOKUS STRATEGI TAHUN 2025 STRATEGY FOCUS IN 2025
Fokus utama pengelolaan bisnis KLTD pada tahun 2025 adalah The main focus in KLTD business management in the year 2025
peningkatan kualitas layanan dan fasilitas yang tersedia, termasuk was the improvement of service quality and available facilities,
hotel resort, theme park, dan beach activities, guna memberikan including hotel resort, theme park, and beach activities, so as to
pengalaman terbaik bagi pelanggan dan pengunjung. provide the best experience for customers and visitors.
Dari sisi pengembangan produk, KLTD merencanakan From a product development view, KLTD planned to develop a new
pengembangan area baru yang akan difungsikan sebagai hunian area that will be function as the tertiary residence and commercial
tersier dan fasilitas komersial, serta penambahan fasilitas pada facilities, as well as additional facilities in several commercial units
beberapa unit komersial yang telah beroperasi. already in operation.
Dari sisi operasional, Perseroan memprioritaskan efisiensi dan From an operational perspective, the Company prioritized
efektivitas aktivitas operasional untuk mendukung kinerja yang efficiency and effectiveness in operational activities to support
berkelanjutan. Dari sisi keuangan, strategi difokuskan pada sustainable performance. From a financial aspect, the strategy
pengelolaan dan pemeliharaan arus kas (cash flow) yang sehat. was focused on managing and maintaining sound cash flow.
Sementara itu, dari sisi pemasaran, KLTD mengoptimalkan Meanwhile, from a marketing aspect, KLTD optimized the use of
pemanfaatan media sosial serta menyelenggarakan berbagai social media as well as various promotional activities to boost
aktivitas promosi guna meningkatkan brand awareness. brand awareness.
Pengembangan sumber daya manusia juga menjadi perhatian Development of human resources was also part of the main
utama, melalui peningkatan kompetensi dan pelatihan concern, through sustainable improvement of competency and
berkelanjutan, rekrutmen yang strategis, penguatan employer training, strategic recruitment, enhancing, and employer branding,
branding, serta pembentukan budaya Perseroan yang mendukung as well as establishing corporate culture that supports innovation
inovasi dan kolaborasi. and collaboration.
TANTANGAN DAN MITIGASI CHALLENGES AND MITIGATION
Pada tahun 2025, KLTD menghadapi sejumlah tantangan, antara In the year 2025, KLTD faced a number of challenges, including
lain adanya regulasi pemerintah daerah yang membatasi aktivitas regional government regulations that limited the activities of
instansi pemerintah dalam penyelenggaraan kegiatan MICE, government agencies in organizing MICE activities, and the
serta meningkatnya persaingan akibat hadirnya produk serupa, increasing competition due to the presence of similar products,
khususnya beach activities, di sekitar kawasan KLTD. specifically beach activities in KLTD's surrounding areas.
Untuk mengatasi tantangan tersebut, KLTD berupaya To mitigate such challenges, KLTD strived to improve product
meningkatkan kualitas produk dan layanan serta menambah and service quality as well as add new facilities so that market
fasilitas baru agar kebutuhan pasar tetap dapat terakomodasi needs remain accommodated optimally and the Company’s
secara optimal dan daya saing Perseroan tetap terjaga. competitiveness is well maintained.
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KINERJA TAHUN 2025 PERFORMANCE IN 2025
Secara umum kinerja seluruh properti di bawah kelolaan KLTD The performance of all properties under the management of KLTD
dapat dilihat pada tabel di bawah ini is shown in the following table:
Kinerja
Properti Informasi Lokasi Performance
Property Information Location
2025 2024
Hotel yang memiliki 46 kamar dan 36 vila Kalianda, Tingkat Okupansi: Tingkat Okupansi:
berlokasi di kawasan Kalianda Nirwana Lampung Selatan 51% 48%
Grand Elty Krakatoa Resort.
A 46 rooms and 36 villas located in the Kalianda, Occupancy Rate: Occupancy Rate:
Kalianda Nirwana Resort area. South Lampung 51% 48%
Pantai yang terletak di dalam kawasan Kalianda, Total Pengunjung: Total Pengunjung:
Kalianda Nirwana Resort dengan berbagai Lampung Selatan 194.475 148.021
fasilitas pendukung yang lengkap untuk
Park & Recreation berekreasi .
A beach situated in the Kalianda Nirwana Kalianda, Total Visitors: Total Visitors:
Resort area, complete with various South Lampung 194,475 148,021
supporting facilities for recreation.
PT BAKRIE NIRWANA REALTY PT BAKRIE NIRWANA REALTY
Sejak tahun 2014, unit usaha PT Bakrie Nirwana Realty (“BNR”) Since the year 2014, PT Bakrie Nirwana Realty (“BNR”) business
menjalankan kegiatan usaha di bidang pembangunan dan unit has carried out its business activities in the development and
pengelolaan properti residensial. Produk PT BNR yaitu perumahan management of residential properties. The product of PT BNR
Bumi Pakuan berlokasi di Pondok Bitung, Desa Sukaharja, is namely the Bumi Pakuan residence located in Pondok Bitung,
Kecamatan Cijeruk, Kabupaten Bogor. Sukaharja Village, Regency of Cijeruk, Bogor Province.
Pada tahun 2025, Tingkat realisasi penjualan proyek perumahan In 2025, the level of realization in the sales of the Bumi Pakuan
Bumi Pakuan mengalami sejumlah tantangan terutama dari project had to face a number of challenges especially concerning
sisi konsumen. Hal teresebut diakibatkan oleh banyaknya tidak the consumers. This was due to the large number of bank
diperolehnya persetujuan Bank terhadap kredit dan plafond approvals not feasibly obtained for credit and credit limits for
kredit pembelian properti konsumen yang disebabkan oleh consumer property purchases caused by the increasing risk of
meningkatnya resiko kredit konsumen karena pinjaman daring dan consumer credit due to online loans and the increasing trend of
meningkatnya tren rasio utang terhadap pendapatan. debt-to-income ratios.
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FOKUS STRATEGI TAHUN 2025 STRATEGY FOCUS IN 2025
Fokus utama BNR pada tahun 2025 adalah pengelolaan arus kas BNR’s main focus in 2025 was the management of cash flow
(cash flow) berdasarkan skala prioritas, pelaksanaan efisiensi based on the scale of priorites, and the implementation of
perusahaan melalui penempatan karyawan secara tepat guna the Company's efficiency through the appropriate employee
dengan kompetensi yang relevan, serta optimalisasi target pasar placement with relevant competencies, as well as the optimization
melalui pemanfaatan media sosial guna meningkatkan product of target markets through the use of social media to increase
awareness dan memperluas jangkauan pemasaran. product awareness and expand marketing reach.
Dari sisi pengembangan produk, BNR mengusung konsep rumah From a product development perspective, BNR carries the
sehat dengan desain floor to ceiling yang tinggi serta bukaan concept of healthy housing with a high floor to ceiling design and
jendela yang besar, sehingga menghasilkan sirkulasi udara dan large window openings, thus producing optimal air circulation and
pencahayaan alami yang optimal. Desain fasad modern minimalis natural lighting. The modern minimalist façade design not only
yang dihadirkan tidak hanya memberikan estetika yang menarik, exerts an attractive aesthetic but also creates a comfortable and
tetapi juga menciptakan hunian yang nyaman dan asri, didukung alluring residence, supported by the environment with natural
oleh lingkungan dengan udara pegunungan yang alami. mountain air.
Dari sisi operasional, BNR terus melakukan efisiensi untuk From an operational aspect, BNR continued to implement
meningkatkan efektivitas kegiatan usaha. Sementara itu, dari sisi efficiency to improve the effectiveness of its business activities.
sumber daya manusia, BNR melakukan optimalisasi peran dan Meanwhile, from the human resource aspect, BNR optimized the
fungsi karyawan. role and function of the employees.
TANTANGAN DAN MITIGASI CHALLENGES AND MITIGATION
Pada tahun 2025, BNR menghadapi sejumlah tantangan, antara In the year 2025, BNR faced a number of challenges, among
lain masih lemahnya daya beli masyarakat, khususnya di sektor others, the ongoing weakening of the people’s purchasing power,
perumahan, menurunnya kelayakan Kredit Pemilikan Rumah specifically in the housing sector; the decline in Home Ownership
(KPR) calon pembeli akibat riwayat kredit yang kurang baik, serta Credit (KPR) eligibility of prospective buyers due to poor credit
tantangan dalam penyelesaian pembangunan hingga proses serah history; and challenges in completing construction for the unit
terima unit kepada konsumen. handover process to consumers.
Untuk memitigasi tantangan tersebut, BNR menawarkan berbagai To mitigate such challenges, BNR offered various attractive
program promosi yang menarik, seperti pembebasan PPN, BPHTB, promotional programs, such as the exemption from VAT, BPHTB,
biaya AJB, dan biaya balik nama, serta menetapkan harga jual yang AJB fees, and name change fees, as well as setting competitive
kompetitif guna meningkatkan minat beli konsumen. selling prices to increase consumer buying interest.
Terkait penyelesaian pembangunan, BNR berkomitmen untuk Concerning the completion of developments, BNR is committed
menuntaskan pembangunan unit rumah yang belum selesai to finalizing the development of housing units that remained
serta memastikan proses serah terima kepada konsumen dapat unfinished and ensuring that the handover process to consumers
dilaksanakan sesuai dengan ketentuan yang berlaku. is carried out in accordance with applicable provisions.
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Sustainable Report
Tinjauan Operasional
Operational Review
KINERJA TAHUN 2025 PERFORMANCE IN 2025
Secara umum, kinerja seluruh proyek perumahan di bawah In general, the performance of BNR-managed residential projects
pengelolaan BNR is shown in the table below:
Kinerja
Properti Informasi Lokasi Performance
Property Information Location
2025 2024
Bumi Pakuan Bogor Kawasan perumahan tahap I seluas 7,5 ha Bogor, Take Up Rate: Take Up Rate:
(Tahap 1) (total 12,5 ha) dengan jumlah 423 unit. Jawa Barat 70% 70%
Bumi Pakuan Bogor Stage I housing compound of 7.5 ha (of Bogor, West Java Take Up Rate: Take Up Rate:
(Stage 1) total 12.5 ha) with 423 units. 70% 70%
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Financial Review
Analisis kinerja keuangan berikut disusun dengan mengacu pada The following financial performance analysis is prepared with
Laporan Keuangan konsolidasian untuk tahun yang berakhir pada reference to the consolidated Financial Statements for the year
tanggal 31 Desember 2025 yang telah diaudit oleh KAP Y. Santosa which ended on 31 December 2025 audited by KAP Y. Santosa &
& Rekan (a member of Praxity). Penyajian dan pengungkapan Partners (a member of Praxity). The presentation and disclosure
Laporan Keuangan konsolidasian Perseroan yang telah diaudit of the Company’s audited consolidated Financial Statements
telah disusun dan dipresentasikan sesuai dengan Standar were prepared and presented in accordance with the Indonesian
Akuntansi Keuangan di Indonesia. Financial Accounting Standards.
Laporan Posisi Keuangan Konsolidasian
Consolidated Statements of Financial Position (dalam Jutaan Rp) | (in Million Rp)
Kenaikan
(Penurunan)
Aspek 2025 2024 % Aspect
Increase
(Decrease)
Total Aset Lancar 1.571.836 1.621.212 (49.376) (3,05%) Total Current Assets
Total Aset Tidak Lancar 7.065.789 7.120.805 (55.016) (0,77%) Total Non-Current Assets
Total Aset 8.637.625 8.742.017 (104.392) (1,19%) Total Assets
Total Liabilitas Jangka Pendek 1.928.898 1.818.658 110.240 6,06% Total Short-Term Liabilities
Total Liabilitas Jangka Panjang 706.225 899.144 (192.919) (21,46%) Total Long-Term Liabilities
Total Liabilitas 2.635.123 2.717.802 (82.679) (3,04%) Total Liabilities
Total Ekuitas 6.002.502 6.024.215 (21.713) (0,36%) Total Equity
Aset Assets
Pada tanggal 31 Desember 2025, total aset Perseroan tercatat As of 31 December 2025, the Company’s total assets amounted
sebesar Rp8.638 miliar, menurun 1,19% dibandingkan Rp8.742 to Rp8,638 billion, a decreased of 1.19% compared to Rp8,742
miliar pada tahun 2024. Penurunan ini terutama dipengaruhi billion in 2024. This decline was mainly affected by the 3.05%
oleh penurunan aset lancar sebesar 3,05%, yang lebih tinggi decrease in current assets, which was higher than the decrease
dibandingkan penurunan aset tidak lancar sebesar 0,77%. Aset in non-current assets of 0.77%. Non-current assets continued to
tidak lancar masih mendominasi struktur aset Perseroan dengan dominate the Company’s asset structure with an 81.80% portion
porsi sebesar 81,80% dari total aset pada tahun 2025 terutama of total assets in the year 2025, mainly in the form of land for
merupakan tanah untuk pengembangan sebesar Rp3.426 miliar development amounting to Rp3,426 billion or 39.66% of total
atau 39,66% dari total aset. assets.
Aset Lancar Current Assets
Aset lancar Perseroan turun dari Rp1.621 miliar pada akhir The Company’s current assets declined from Rp1,621 billion at
Desember 2024 menjadi Rp1.572 miliar pada akhir tahun 2025. the end of December 2024 to Rp1,572 billion at the end of the
Penurunan tersebut terutama berasal dari penurunan persediaan year 2025. This decline mainly originated from the reduction in
yang antara lain dipicu oleh penjualan properti di tahun tersebut. inventories which, among others, was triggered by the sales of
property during the year.
Aset Tidak Lancar Non-Current Assets
Total aset tidak lancar tercatat sebesar Rp7.066 miliar di akhir Total non-current assets were logged at Rp7,066 billion by the
tahun 2025 dibandingkan Rp7.121 miliar di tahun 2024. Penurunan end of the year 2025 compared to Rp7,121 billion in 2024. This
ini terutama disebabkan oleh penurunan piutang lain-lain decline was mainly due to the decrease in other long-term
jangka panjang dari Rp779 miliar di akhir tahun 2024 menjadi receivables from Rp779 billion at the end of 2024 to Rp5 billion
Rp5 miliar di akhir tahun 2025. Penurunan piutang lain-lain at the end of 2025. The decline in these other receivables was
tersebut terkait dengan pelaksanaan konversi piutang lain-lain related to the implementation of conversion of other receivables
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milik PT Graha Andrasentra Propertindo Tbk., (GAP) pada PT Gili owned by PT Graha Andrasentra Propertindo Tbk. (GAP) in
Tirta Anugerah (GTA) menjadi 15.626 saham. Pada tanggal 24 Juni PT Gili Tirta Anugerah (GTA) to 15,626 shares. On 24 June 2025
2025 pemegang saham menyetujui untuk mengkonversi piutang the shareholders approved the conversion of receivables at GAP
pada GAP menjadi setoran modal saham pada GTA sebesar Rp781 into share capital contribution at GTA amounting to Rp781 billion
miliar atau 99,05% kepemilikan saham di GTA. or 99.05% share ownership in GTA.
LIABILITAS LIABILITIES
Pada tanggal 31 Desember 2025, jumlah liabilitas Perseroan As of 31 December 2025, the Company’s total liabilities recorded
dibukukan sebesar Rp2.635 miliar, mengalami penurunan sebesar a total of Rp2,635 billion, 3.04% decline from Rp2,718 billion in the
3,04% dari tahun sebelumnya yang senilai Rp2.718 miliar. Liabilitas previous year. Short-term liabilities took the largest proportion,
jangka pendek mengambil proporsi terbesar dari total liabilitas namely 73.20% at the end of the year 2025.
yaitu 73,20% di akhir tahun 2025.
Liabilitas Jangka Pendek Short-Term Liabilities
Perseroan mencatat adanya peningkatan atas liabilitas jangka The Company recorded a rise of 6.06% in short-term liabilities
pendek sebesar 6,06% dari Rp1.819 miliar di akhir tahun 2024 from Rp1,819 billion at the end of the year 2024 to Rp1,929 billion
menjadi Rp1.929 miliar di akhir tahun 2025. Kenaikan ini terutama at the end of 2025. This rise mainly originated from the increase
bersumber dari kenaikan utang bank jangka pendek dari Rp195 in short-term bank debt from Rp195 billion at the end of the year
miliar di akhir tahun 2024 menjadi Rp353 miliar di akhir tahun 2025. 2024 to Rp353 billion at the end of 2025. The increment in short-
Kenaikan dalam utang bank jangka pendek antara lain disebabkan term bank debt, among others, was due to the reclassification
oleh adanya reklasifikasi utang bank jangka panjang menjadi of long-term to short-term bank debt in connection with the
jangka pendek sehubungan dengan persetujuan restrukturisasi approval of the restructuring of the credit facility of PT Bank
atas fasilitas kredit PT Bank Tabungan Negara milik PT Bumi Daya Tabungan Negara owned by PT Bumi Daya Makmur, a Subsidiary
Makmur, Entitas Anak sebesar Rp78 miliar yang akan jatuh tempo Entity, amounting to Rp78 billion, which will mature on 29
pada tanggal 29 September 2026. September 2026.
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Liabilitas Jangka Panjang Long-Term Liabilities
Liabilitas jangka panjang mengalami penurunan sebesar 21,46% Long-term liabilities dropped by 21.46% from Rp899 billion at the
dari Rp899 miliar di akhir tahun 2024 menjadi Rp706 miliar di akhir end of the year 2024 to Rp706 billion at the end of 2025 in line
tahun 2025 seiring penurunan utang bank yang akan jatuh tempo with the decline in bank debt that will mature within one year for
dalam satu tahun atas utang bank jangka panjang dari Rp367 miliar long-term bank debt from Rp367 billion at the end of 2024 to
di akhir tahun 2024 menjadi Rp210 miliar di akhir tahun 2025. Rp210 billion at the end of 2025.
Ekuitas Equity
Total ekuitas Perseroan di akhir Desember 2025 adalah sebesar The Company’s total equity by the end of December 2025 was
Rp6.003 miliar, turun 0,36% dari Rp6.024 miliar di akhir Desember logged at Rp6,003 billion, a 0.36% drop from Rp6,024 billion at
2024. Penurunan ini terutama berasal dari akumulasi kerugian the end of December 2024. This drop mainly came from the
Perseroan di sepanjang tahun 2025. Company’s accumulated loss during the year 2025.
Laporan Laba Rugi dan Penghasilan Komprehensif lain Konsolidasian
Consolidated Statements of Profit or Loss Anda Other Comprehensive Incomes (dalam Jutaan Rp) | (in Million Rp)
Kenaikan
(Penurunan)
Aspek 2025 2024 % Aspect
Increase
(Decrease)
Pendapatan Neto (Net Revenues) 1.425.943 1.226.740 199.202 16,24% Net Revenues
- Recurring 1.233.826 1.083.581 150.245 13,87% - Recurring
a. Sewa dan pengelolaan 805.572 655.960 149.612 22,81% a. Rental and Management
perkantoran of Office
b Hotel, makanan dan minuman 272.878 290.542 (17.664) (6,08%) b. Hotel, Food and Beverage
c. Sewa ruangan, lapangan dan 94.954 85.447 9.507 11,13% c. Rental of Space, Courts and
iuran keanggotaan Membership Fees
d Taman hiburan 60.422 51.632 8.790 17,02% d. Theme Park
- Non-Recurring 192.117 143.159 48.958 34,20% - Non-Recurring
Penjualan tanah, rumah, dan 192.117 143.159 48.958 34,20% Sales of Land, Residential and
apartemen Apartment
Beban Pokok pendapatan 950.084 808.432 131.652 16,28% Cost of Revenue
Laba Kotor 485.859 418.308 67.551 16,15% Gross Profit
- Beban Penjualan 27.682 (20.337) 7.345 36,12% - Sales Expenses
- Beban Umum dan Administrasi (301.871) (304.185) 2.314 (0,76%) - General and Administrative Expenses
Laba Usaha 156.306 93.787 62.520 66.66% Operating Profit
- Beban bunga dan keuangan (93.609) (94.445) 836 (0,89%) - Interest Expenses and Financial Charges
Rugi Sebelum Pajak Penghasilan 31.780 (95.934) 64.155 (66,87%) Loss Before Income Tax
Pajak Penghasilan (10.306) (6.013) 4,293 71,40% Income Tax
Rugi Neto (42.085) (101.948) 59.862 (58,72%) Net Loss
Penghasilan (Rugi) Komprehensif Lain 22.163 (5.082) 27.245 536.12% Other Comprehensive Income (Loss)
Rugi Komprehensif Neto (19.922) (103.029) 87.016 81,39% Net Comprehensive Loss
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Pendapatan Neto Net Income
Sepanjang tahun 2025, Perseroan mencatat pendapatan neto Throughout the year 2025, the Company recorded a net income
sebesar Rp1.426 miliar, meningkat 16,24% dari Rp1.227 miliar di of Rp1,426 billion, a 16.24% rise from Rp1,227 billion in 2024.
tahun 2024. Pendapatan recurring mencakup proporsi terbesar Recurring income comprised the largest proportion of total
dari total pendapatan, yaitu 86,50%. Pendapatan ini berasal dari income, namely 86.50%. This income originated from (a) rental
(a) sewa dan pengelolaan perkantoran, (b) hotel, makanan dan and management of office, (b) hotel, food and beverage, (c)
minuman, (c) sewa ruangan, lapangan dan iuran keanggotaan rental of space, courts and membership fees and (d) theme park.
dan (d) taman hiburan. Sementara itu, pendapatan non-recurring Meanwhile, non-recurring income included the remaining 13.50%
mencakup sisanya sebesar 13,50% yang berasal dari penjualan which came from the sales of land, residential and apartment.
tanah, rumah dan apartemen.
Pendapatan recurring mencatat peningkatan sebesar Rp150 miliar Recurring income logged an increment of Rp150 billion in the
di tahun 2025, sementara pendapatan non-recurring mencatat year 2025, while non-recurring income noted an increase of
peningkatan sebesar Rp49 miliar. Dari pendapatan recurring, Rp49 billion. From the recurring income, income from rental
pendapatan dari sewa dan pengelolaan perkantoran mengambil and management of office took the largest proportion, namely
proporsi terbesar yaitu 65,30% di tahun 2025. Pendapatan ini 65.30% in 2025. This income increased by 22.81% or equivalent
meningkat sebesar 22,81% atau setara Rp150 miliar di tahun 2025, to Rp150 billion in 2025 recflecting the Company’s capability to
mencerminkan kemampuan Perseroan dalam meningkatkan more optimally escalate income from the rental and management
pendapatan sewa dan pengelolaan perkantoran secara lebih of the office during the year.
optimal di tahun tersebut.
Beban Pokok Pendapatan Cost of Revenue
Seiring dengan kenaikan pendapatan neto, beban pokok In line with the increase in net income, the Company’s cost of
pendapatan Perseroan juga mencatat peningkatan sebesar revenue also recorded an increase by 16.28%, from Rp808 billion
16,28% dari Rp808 miliar di tahun 2024 menjadi Rp940 miliar di in 2024 to Rp940 billion in 2025. The largest contribution from
tahun 2025. Kontribusi terbesar dari beban pokok pendapatan the cost of revenue was noted from the rental and management
berasal dari segmen sewa dan pengelolaan perkantoran, yaitu of the office segment, which constituted 73.22% of the total
mencakup 73,22% dari total beban pokok pendapatan tahun 2025. cost of revenue in 2025. The cost of income from rental and
Beban pokok pendapatan dari sewa dan pengelolaan perkantoran management of office increased by 23.30% or equivalent to
meningkat 23,30% atau setara Rp130 miliar di tahun 2025. Rp130 billion in the year 2025.
Laba Kotor Gross Profit
Perseroan mencatat perolehan laba kotor sebesar Rp486 miliar di The Company recorded its gross profit a total of Rp486 billion in
tahun 2025, naik 16,15% dari Rp418 miliar di tahun 2024. Margin the year 2025, a 16.15% increment from Rp418 billion in 2024. The
laba kotor Perseroan relatif stabil yaitu sebesar 34,07% di tahun Company’s gross profit margin was relatively stable at 34.07% in
2025. 2025.
Beban Usaha Operating Expenses
Beban usaha Perseroan mengalami sedikit kenaikan dari Rp325 The Company’s operating expenses experienced a slight increase
miliar pada 2024 menjadi Rp330 miliar di 2025. Beban usaha from Rp325 billion in 2024 to Rp330 billion in 2025. Operating
terdiri dari beban penjualan serta beban umum dan administrasi. expenses consisted of sales as well as general and administrative
Beban umum dan administrasi mengambil proporsi terbesar dari expenses. General and administrative expenses took the largest
total beban usaha, yaitu 91,60% di tahun 2025. Beban ini turun proportion of the total operating expenses, namely 91.60% in
0,76% di tahun 2025 menjadi Rp302 miliar. Sementara itu, beban 2025. The expenses decreased by 0.76% in 2025 to a total of
penjualan mencatat peningkatan sebesar 36,12% menjadi Rp28 Rp302 billion. Meanwhile, sales expenses were logged at a 36.12%
miliar di tahun 2025. increase to a total of Rp28 billion in 2025.
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Rugi Komprehensif Tahun Berjalan Comprehensive Loss for the Year
Sepanjang tahun 2025, Perseroan mencatat penurunan rugi Throughout the year 2025, the Company recorded a decline in
komprehensif - neto dari Rp107 miliar di tahun 2024 menjadi net comprehensive loss from Rp107 billion in 2024 to Rp20 billion
Rp20 miliar di tahun 2025. Penurunan ini dimungkinkan oleh in 2025. This decline was made possible by the decrease in net
penurunan rugi neto di tahun 2025 sebesar Rp60 miliar dari Rp102 loss in 2025 which amounted to Rp60 billion from Rp102 billion
miliar di tahun 2024 menjadi Rp42 miliar di tahun 2025. Margin in 2024 to Rp42 billion in 2025. The Company’s net loss margin
rugi bersih Perseroan mencatat perbaikan dari (8,30%) di tahun logged an improvement from (8.30%) in 2024 to (2.95%) in 2025,
2024 menjadi (2,95%) di tahun 2025, menunjukkan kemampuan which indicated the Company’s capability to boost an increase in
Perseroan dalam mendorong kenaikan pendapatan dan mengelola income and manage efficiency that minimized loss booked by the
efisiensi sehingga memperkecil rugi yang harus dibukukan Company in 2025.
Perseroan di tahun 2025.
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CASH FLOWS
(dalam Jutaan Rp) | (in Million Rp)
Kenaikan/
Penurunan
Aspek 2025 2024 % Aspect
Increase/
(Decrease)
Kas Neto yang Diperoleh dari 99.284 29.912 69.372 231.92% Net Cash Provided by Operating Activities
Aktivitas Operasi
Kas Neto yang Digunakan (42.094) (130.082) 87.986 (67,64%) Net Cash Used in Investment Activities
untuk Aktivitas Investasi
Kas Neto yang Diperoleh dari (40.189) 77.073 (117.262) (152,14%) Net Cash Provided by (Used in) Financing
(Digunakan Untuk) Aktivitas Pendanaan Activities
Kenaikan (Penurunan) Neto Kas dan 17.001 (23.096) 40.097 (173,61%) Net Increase (Decrease) in Cash and Cash
Setara Kas Equivalents
Kas dan Setara Kas Awal Tahun 113.592 133.760 (20.168) (15,08%) Cash and Cash Equivalents at Beginning of
the Year
Kas dan Setara Kas Akhir Tahun 130.607 113.592 17.015 14,98% Cash and Cash Equivalents at End of the
Year
Arus Kas yang Diperoleh dari Aktivitas Operasi Cash Flow Provided by Operating Activities
Pada tahun 2025, kas bersih yang diperoleh Perseroan dari In the year 2025, net cash obtained by the Company from
aktivitas operasi tercatat sebesar Rp99 miliar, mengalami kenaikan operating activities was recorded at Rp99 billion, an increase from
dibandingkan Rp30 miliar di tahun 2024. Kenaikan ini bersumber Rp30 billion in 2024. This rise was obtained from customers’
dari penerimaan kas dari pelanggan yang meningkat sebesar receipts which increased by Rp216 billion while cash payments to
Rp216 miliar sementara pembayaran kas kepada pemasok hanya suppliers only increased by Rp150 billion in 2025.
meningkat sebesar Rp150 miliar di tahun 2025.
Kas Neto yang Digunakan untuk Aktivitas Investasi Net Cash Used in Investment Activities
Pada tahun 2025, jumlah kas yang digunakan Perseroan untuk In the year 2025, the amount of cash used by the Company for
aktivitas investasi tercatat lebih rendah yaitu Rp42 miliar investment activities was recorded lower, namely at Rp42 billion
dibandingkan dengan Rp130 miliar di tahun 2024. Hal ini terutama as compared to Rp130 billion logged in 2024. This was mainly
disebabkan oleh lebih kecilnya pembayaran uang muka pembelian due to the lower down payments for land purchases and land for
tanah dan tanah untuk pengembangan di tahun tersebut. Jumlah development during the year. This total amounted to Rp32 billion
ini tercatat sebesar Rp32 miliar di tahun 2025 dibandingkan in the year 2025 as compared to Rp133 billion in 2024.
dengan Rp133 miliar di tahun 2024.
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Kas Neto yang Diperoleh dari Aktivitas Pendanaan Net Cash Provided by Financing Activities
Sepanjang tahun 2025, Perseroan mencatat kas bersih yang Throughout the year 2025, the Company recorded its net cash
digunakan untuk aktivitas pendanaan sebesar Rp40 miliar used in financing activities as a total of Rp40 billion, compared to
dibandingkan dengan kas yang diperoleh dari aktivitas pendanaan Rp77 billion provided by financing activities in 2024. The decrease
sebesar Rp77 miliar di tahun 2024. Penurunan aktivitas pendanaan in financing activities during the year 2025 was related to long-
di tahun 2025 terkait dengan adanya pembayaran utang bank term bank debt payments in 2025 which totaled Rp103 billion.
jangka panjang di tahun 2025 sebesar Rp103 miliar.
Kemampuan Membayar Kewajiban Debt-Service Capability
Perseroan melakukan pengelolaan risiko likuiditas dengan The Company manages its liquidity risk by monitoring its debt
memantau profil jatuh tempo utang, menjaga saldo kecukupan maturity profile, maintaining a cash adequacy balance, and
kas, dan menyiapkan sumber pendanaan untuk pembayaran utang preparing financing sources to cover payments for maturing
jatuh tempo. Kemampuan Perseroan dalam melunasi kewajiban debt. The Company’s capability to settle its short-term and
jangka pendek dan jangka panjangnya dapat dilihat dari beberapa long-term obligations can be detected from several key financial
parameter rasio keuangan kunci terkait dengan performa likuiditas ratio parameters related to liquidity performance and solvency,
dan solvabilitas, termasuk didalamnya aspek kemampuan dalam including the aspects of capability in settling the Company’s debt
membayar utang Perseroan. payments.
Berikut ini adalah posisi rasio likuiditas dan rasio solvabilitas Following are the Company’s liquidity ratio and solvency ratio
Perseroan dalam 2 (dua) tahun terakhir: positions for the last 2 (two) years:
Rasio Keuangan 2025 2024 Financial Ratio
Likuiditas Liquidty
Rasio Lancar 81,49% 89,14% Current Ratio
Solvabilitas Solvency
Rasio Liabilitas terhadap Aset 30,51% 31,09% Debt to Asset Ratio
Rasio Liabilitas terhadap Ekuitas 43,90% 45,11% Debt to Equity Ratio
Posisi likuiditas Liquidity Position
Rasio lancar tercatat sebesar 81,49% di tahun 2025, mengalami The current ratio was recorded at 81.49% in the year 2025,
penurunan dibandingkan 89,14% di tahun 2024. Kendati menurun, a decline from 89.14% in 2024. Nevertheless, the Company
Perseroan tetap yakin akan dapat memenuhi kewajiban jangka remains optimistic about being able to fulfill its short-term
pendeknya karena didukung oleh kemampuan menghasilkan obligations as it is supported by its capability to produce positive
arus kas dari aktivitas operasional yang positif, serta adanya cash flow from operating activities, as well as ongoing efforts to
upaya berkelanjutan dalam mengoptimalkan penjualan aset optimize property asset sales and improve the performance of
properti dan meningkatkan kinerja aset yang menghasilkan assets that generate recurring income. In addition, the Company
pendapatan berulang. Selain itu, Perseroan juga secara aktif is also actively involved in the management and restructuring
melakukan pengelolaan dan restrukturisasi kewajiban keuangan of financial obligations in order to maintain liquidity flexibility so
guna menjaga fleksibilitas likuiditas, sehingga dapat memastikan that it can ensure adequate cash availability to settle its maturing
ketersediaan kas yang memadai untuk memenuhi kewajiban obligations.
yang jatuh tempo.
Sementara itu rasio solvabilitas Perseroan yang diukur berdasarkan In the meantime, the Company’s solvency ratio, measured
performa Debt to Equity Ratio (DER) dan Debt to Asset Ratio based on its Debt to Equity (DER) and Debt to Asset Ratio (DAR)
(DAR), menunjukkan kinerja yang stabil. Di akhir 2025, posisi performance, indicated a stable performance. At the end of the
rasio utang terhadap total aset tercatat sebesar 31,09%, tidak year 2025, the debt-to-total-assets ratio position was noted at
mengalami perubahan dibandingkan tahun 2024. Sementara 31,09% with no changes compared to 2024. Meanwhile, debt
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itu, nilai rasio utang terhadap ekuitas tercatat sebesar 43,90%, to equity ratio was noted at 43.90%, lower than the 45.11% in
menurun dibandingkan tahun sebelumnya yang sebesar 45,11%. the previous year. The solvency ratio performance reflects the
Kinerja rasio solvabilitas ini mencerminkan kemampuan Perseroan Company’s capability to maintain its solvent position throughout
untuk menjaga posisinya tetap solvent di sepanjang tahun 2025. the year 2025.
Tingkat Kolektibilitas Piutang Collectability of Accounts Receivable
Tingkat kolektibilitas piutang usaha Perseroan tercatat mengalami The collectability of the Company’s accounts receivable improved
perbaikan dari 110 hari di tahun 2024 menjadi 82 hari di tahun from 110 days in 2024 to 82 days in 2025, which reflects a more
2025, mencerminkan pengelolaan piutang yang lebih efektif yang effective management of receivables that can support more
akan mendukung perputaran kas secara lebih optimal. optimal cash turnover.
Accounts Receivable
Kolektibilitas Piutang 2025 2024
Collectability
Rata-rata Piutang 321.697 332.914 Average Accounts Receivable
Perputaran Piutang 4 4 Accounts Receivable Turnover
Rata-rata AR TO (365 hari) 82 99 Average AR TO (365 days)
STRUKTUR MODAL DAN KEBIJAKAN STRUKTUR CAPITAL STRUCTURE AND CAPITAL STRUCTURE
MODAL POLICY
STRUKTUR MODAL CAPITAL STRUCTURE
Kebijakan Struktur Modal Capital Structure Policy
Perseroan mempertahankan struktur permodalan yang sehat untuk The Company maintains a sound capital structure to secure
mengamankan akses terhadap pendanaan pada biaya yang wajar. access to financing at a reasonable cost. As in generally accepted
Sebagaimana praktik yang berlaku umum, Perseroan mengevaluasi practices, the Company evaluates capital structure through debt
struktur permodalan melalui rasio utang terhadap modal (gearing to capital ratio (gearing ratio) calculated by dividing net debt
ratio) yang dihitung melalui pembagian antara utang neto dengan and equity. Net debt is the total liabilities as presented in the
modal. Utang neto adalah jumlah liabilitas sebagaimana disajikan consolidated financial position report subtracted by total cash
di dalam laporan posisi keuangan konsolidasian dikurangi dengan and cash equivalents. While capital includes the total equity
jumlah kas dan setara kas. Sedangkan modal meliputi seluruh components in the consolidated financial position report.
komponen ekuitas dalam laporan posisi keuangan konsolidasian.
Rincian Struktur Modal Details of Capital Structure
Struktur modal Perseroan pada tahun 2025 menunjukkan dominasi The Company’s capital structure in 2025 indicated the domination
ekuitas terhadap total aset, dengan porsi mencapai 69%. Komposisi of equity to total assets, with its portion reaching 69%. This
ini mencerminkan bahwa Perseroan cenderung mengandalkan composition reflects that the Company tends to rely on internal
pendanaan internal dibandingkan dengan utang, sehingga tingkat financing compared to debt, thus the leverage level is relatively
leverage relatif rendah dan risiko keuangan lebih terjaga. low and financial risks are better managed.
Di sisi lain, rasio utang neto terhadap ekuitas tercatat sebesar On the other hand, the net debt to equity ratio was recorded
0,13x pada tahun 2025, relatif stabil dibandingkan dengan 0,13x at 0.13x in 2025, relatively stable compared to 0.13x in 2024.
pada tahun 2024. Stabilitas rasio ini mengindikasikan konsistensi This ratio stability indicated consistency in the Company’s
kebijakan pendanaan Perseroan dalam menjaga keseimbangan financing policy in maintaining balance between the use of
antara penggunaan utang dan modal sendiri. Selain itu, posisi rasio debt and equity. Apart from that, this moderate ratio position
yang moderat tersebut memberikan ruang bagi Perseroan untuk provided space for the Company to utilize external funding more
memanfaatkan pendanaan eksternal secara lebih optimal guna optimally to support business expansion, without significantly
mendukung ekspansi usaha, tanpa meningkatkan risiko keuangan increasing financial risks.
secara berarti.
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Dasar Pemilihan Kebijakan Manajemen Atas Struktur Modal Basis of Determining Management Policy on Capital Structure
Kebijakan mengenai struktur modal Perseroan telah diatur dalam The policy on the Company’s capital structure is regulated in the
Anggaran Dasar dan struktur permodalannya disahkan oleh Articles of Association and its capital structure approved by the
pemegang saham melalui RUPS. shareholders through the GMS.
IKATAN MATERIAL UNTUK INVESTASI BARANG MODAL MATERIAL COMMITMENT FOR CAPITAL GOODS INVESTMENT
Pada tahun 2025, Perseroan tidak memiliki ikatan material untuk In the year 2025, the Company had no material commitments for
investasi barang modal capital goods investment.
INVESTASI BARANG MODAL YANG DIREALISASIKAN PADA CAPITAL GOODS INVESTMENT REALIZED IN THE LAST FISCAL
TAHUN BUKU TERAKHIR YEAR
Pada tahun 2025, Perseroan melakukan belanja barang modal In 2025, the Company’s capital expenditures on capital goods in
berupa aset tetap baik yang bernilai material maupun nonmaterial the form of fixed assets of both material and non-material value
dengan menggunakan sumber pendanaan dari kas internal. will be by use of funding sources from internal cash.
Daftar investasi barang modal yang telah direalisasikan Perseroan The list of capital goods investments actualized by the Company
untuk tahun buku 2025 tercermin dalam table berikut: for the fiscal year of 2025 is shown in the following table:
Jenis Investasi Barang Modal Tujuan Investasi Nilai Investasi (Rp miliar)
Type of Capital Goods Investment Investment Goal Investment Value (Rp billion)
Pembelian Aset Tetap Untuk menunjang kegiatan operasional Perseroan 24
Purchase of Fixed Assets To support Company’s operating activities
INFORMASI DAN FAKTA MATERIAL YANG TERJADI SETELAH MATERIAL INFORMATION AND FACTS SUBSEQUENT TO AUDIT
TANGGAL LAPORAN AKUNTAN REPORT DATE
Tidak terdapat informasi dan fakta material yang terjadi setelah There have been no material information or facts occurring after
tanggal laporan akuntan sebagaimana dimaksud dalam POJK the date of the accountant’s report as referred to in POJK No. 017/
No.017/POJK.04/2020 tentang Transaksi Material dan Perubahan POJK.04/2020 concerning Material Transactions and Changes in
Kegiatan Usaha. Business Activities.
PROSPEK USAHA BUSINESS PROSPECT
Ketidakpastian perekonomian global diperkirakan masih akan The global economic uncertainty is estimated to continue into the
berlanjut pada tahun 2026, termasuk dinamika geopolitik year 2026, including the geopolitical dynamics that potentially
yang berpotensi menambah tekanan terhadap perekonomian. will increase pressures on the economy. This condition will be
Kondisi ini menjadi tantangan tersendiri bagi perekonomian the challenge of its own for the national economy, specifically
nasional, khususnya dalam menciptakan pertumbuhan ekonomi in creating higher economic growth. On the other hand, the
yang lebih tinggi. Di sisi lain, eskalasi konflik geopolitik juga escalation of geopolitical conflict will also potentially heighten
berpotensi meningkatkan tekanan inflasi domestik, terutama domestic inflation pressures, especially through the increasing of
melalui kenaikan harga energi seperti minyak, yang pada akhirnya such energy prices as oil, which in the end can affect the people’s
dapat memengaruhi daya beli masyarakat yang mulai dirasakan purchasing power which has begun to weaken since the year
melemah sejak tahun 2025. 2025.
Meskipun demikian, kebijakan pemerintah yang tepat dan Nevertheless, the right and responsive government policies
responsif diharapkan mampu menjaga stabilitas serta momentum can hopefully maintain stability as well as the momentum for
pertumbuhan ekonomi pada tahun 2026. Disiplin fiskal menjadi economic growth in the year 2026. Fiscal discipline will be one of
salah satu faktor kunci dalam meredam dampak ketidakpastian the key factors in mitigating the impact of global uncertainty and
global dan menjaga kepercayaan pasar. maintaining market confidence.
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Di tengah tantangan tersebut, Perseroan tetap optimis terhadap Amidst such challenges, the Company remains optimistic
prospek pertumbuhan usaha ke depan dengan merumuskan towards business growth prospects ahead by formulating direct,
strategi dan kebijakan yang terarah, adaptif, dan berkelanjutan. adaptive and sustainable strategies and policies. The main
Fokus utama diarahkan pada peningkatan pendapatan secara focus is directed towards the increase of consistent income,
konsisten, baik dari segmen recurring maupun non-recurring. both from the recurring as well as non-recurring segments. The
Perseroan menargetkan pertumbuhan pendapatan recurring Company targets recurring income growth through additions and
income melalui penambahan dan perbaikan fasilitas di aset yang improvements to facilities in existing assets, as well as potential
dimiliki, serta potensi proyek baru. Sementara itu, pendapatan non- new projects. Meanwhile, the non-recurring income will be pushed
recurring akan didorong melalui pengembangan proyek perumahan through the development of residential projects for the middle
pada segmen menengah, sejalan dengan masih besarnya backlog segment, in line with the housing backlog which remains still at
kebutuhan hunian. Dalam hal ini, Perseroan menekankan pentingnya large. In this context, the Company stresses the importance of
perumusan produk yang tepat sasaran agar mampu menjadi pilihan formulating products that are rightly targeted in order to become
utama bagi konsumen di segmen tersebut. the main choice for consumers in that segment.
Seluruh inisiatif tersebut diharapkan dapat mendukung stabilitas All of these initiatives are expected to support the stability of the
arus kas serta memperkuat struktur pendapatan jangka panjang. cash flow as well as strengthen the income structure in the long
Dari sisi efisiensi, Perseroan berkomitmen untuk menjaga run. From an efficiency perspective, the Company is committed
struktur biaya tetap optimal guna meningkatkan profitabilitas. to optimally maintaining an cost structure in order to improve
Upaya ini dilakukan melalui pengendalian biaya yang disiplin, profitability. This effort is carried out through tight cost control,
peningkatan produktivitas, serta optimalisasi proses bisnis secara increasing productivity, and optimization of sustainable business
berkelanjutan. processes.
Untuk mendukung ekspansi jangka panjang, Perseroan akan To encourage long-term expansion, the Company will carry out
melakukan akuisisi lahan secara bertahap dan selektif dengan land acquisition selectively and in stages with consideration of
mempertimbangkan potensi pengembangan serta nilai tambah development potentials as well as future added value. In addition,
di masa depan. Selain itu, Perseroan secara aktif menjajaki kerja the Company is actively exploring strategic cooperation with
sama strategis dengan mitra yang memiliki keselarasan visi, partners holding aligned visions, hence, to accelerate project
guna mempercepat pengembangan proyek, khususnya proyek development, specifically large-scale projects that require
berskala besar yang membutuhkan sinergi dari sisi permodalan synergy in capital and expertise areas.
dan keahlian.
Optimalisasi aset tetap menjadi prioritas utama melalui program Optimization of fixed assets has become the main priority
peremajaan dan pengembangan ulang (redevelopment) atas through rejuvenation and redevelopment programs of its owned
aset properti yang dimiliki. Pendekatan ini diharapkan dapat properties. This approach will hopefully increase the return as
meningkatkan imbal hasil serta memperkuat nilai portofolio well as help strengthen the Company’s overall property portfolio’s
properti Perseroan secara keseluruhan. Ke depan, Perseroan akan value. Going forward, the Company will continue to take
terus memanfaatkan momentum pemulihan ekonomi nasional advantage of the momentum for national economic recovery as
serta mengambil peran strategis dalam mendorong pertumbuhan well as take the strategic role to push for growth of the property
sektor properti di Indonesia, guna memastikan keberlanjutan sector in Indonesia, in order to ensure business sustainability and
usaha dan penciptaan nilai jangka panjang bagi seluruh pemangku create long-term value creation for all stakeholders.
kepentingan.
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Tinjauan Keuangan
Financial Review
PERBANDINGAN ANTARA TARGET 2025, REALISASI 2025, COMPARATIVE ANALYSIS BETWEEN 2025 TARGET, 2025
DAN PROYEKSI 2026 REALIZATION AND 2026 PROJECTION
Perseroan mencatat pendapatan neto sebesar Rp1.426 miliar di The Company recorded its net income of Rp1,426 billion in the
tahun 2025, meningkat 16,24% dibandingkan dengan Rp1.227 year 2025, a 16.24% increase compared to Rp1,227 billion in 2024.
miliar di tahun 2024. Realisasi ini mencapai 83,58% dari target awal This realization reached 83.58% of the initial set target. From
yang ditetapkan. Dari sisi permodalan, struktur modal Perseroan the capital perspective, the Company’s capital structure by the
pada akhir Desember 2025 terdiri atas utang dan ekuitas, dengan end of December 2025 consisted of debt and equity, with equity
ekuitas mendominasi total aset sebesar 69%. Komposisi ini dominating the total assets by 69%. This composition reflects
mencerminkan bahwa Perseroan cenderung mengandalkan that the Company tends to rely on internal funding as compared
pendanaan internal dibandingkan dengan utang, sehingga tingkat to debt, thus the level of leverage remained relatively low and
leverage relatif rendah dan risiko keuangan tetap terjaga. financial risks were well maintained.
Pencapaian kinerja keuangan Perseroan pada tahun 2025 menjadi The Company’s financial performance achievements in 2025
dasar dalam perumusan prospek usaha dan penetapan target served as a basis to better formulate business prospects and
bisnis yang lebih baik pada tahun 2026. Perseroan menargetkan set business targets for the year 2026. The Company targets
pertumbuhan pendapatan sebesar 20,26% dari realisasi tahun its income growth at 20.26% from the actualization in 2025. All
2025. Seluruh target dan proyeksi yang disusun oleh Manajemen targets and projections set by Management for the year 2026 have
untuk tahun 2026 telah mempertimbangkan kondisi eksternal taken into account the external conditions that can potentially
yang berpotensi memengaruhi kinerja Perseroan, serta kapasitas affect the Company’s performance, as well as its internal capacity
internal yang dimiliki. on hand.
Faktor eksternal yang menjadi perhatian antara lain perkembangan External factors of concern, among others, include geopolitical
geopolitik, tingkat suku bunga, dan inflasi global yang dapat development, interest rates, and global inflation that can affect
memengaruhi perekonomian domestik. Di sisi lain, potensi the domestic economy. On the other hand, the potential
tekanan terhadap daya beli domestik akibat inflasi dan dinamika pressure on domestic purchasing power due to inflation and
global menjadi salah satu faktor yang perlu diwaspadai, mengingat global dynamics is a factor that requires vigilance, considering
kondisi tersebut dapat memengaruhi laju pertumbuhan ekonomi that these conditions could affect the rate of economic growth
pada tahun 2026. Dari sisi internal, Perseroan mempertimbangkan in 2026. From the internal perspective, the Company takes into
kekuatan operasional, kecukupan kas bersih, serta struktur modal consideration the operational strength, the net cash adequacy, as
yang sehat, dengan tetap didukung oleh komitmen pemegang well as a sound capital structure, with the continuous support of
saham dan para pemangku kepentingan lainnya. the shareholders’ and other stakeholders’ commitment.
ASPEK PEMASARAN MARKETING ASPECT
Perseroan telah mengimplementasikan berbagai strategi bisnis The Company has implemented various directed business
yang terarah untuk memperkuat daya saing sekaligus memastikan strategies to strengthen its competitiveness and, at the same
keberlanjutan usaha dalam jangka panjang, di tengah tekanan time, ensured business sustainability in the long run, amidst global
perekonomian global dan melemahnya daya beli konsumen kelas economic pressures and the weakening of purchasing power of
menengah sebagai target utama pasar properti Perseroan. the middle class as the main target of the Company’s property
market.
Dalam menghadapi ketidakpastian ekonomi yang berdampak In facing economic uncertainties that impact the national property
pada kinerja pasar properti nasional, Perseroan mengarahkan fokus market’s performance, the Company directs its business focus on
bisnis pada penerapan niche market strategy yang didukung oleh the application of niche market strategy supported by optimal
disiplin pengelolaan biaya secara optimal, sehingga arus kas tetap cost control discipline, so that cash flow is well maintained at a
terjaga pada tingkat yang sehat dan berkelanjutan. sound and sustainable level.
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Seiring dengan berlanjutnya program penghematan anggaran In line with the continuation of the government’s budget efficiency
pemerintah yang berdampak pada kinerja sektor perhotelan, program that impacts the performance of the hotel sector, the
Perseroan secara proaktif mengoptimalkan strategi promosi dan Company proactively optimizes promotion strategies and brand
penguatan merek, serta meningkatkan kualitas layanan untuk strengthening, as well as the improvement of service quality to
menarik segmen pasar non-pemerintah. Di sisi lain, Perseroan attract the non-government market segment. On the other hand,
juga menempatkan kepuasan pelanggan sebagai prioritas utama the Company also places customer satisfaction as a main priority
melalui penyediaan fasilitas yang memadai, serta penerapan through the provision of adequate facilities, and the implementation
standar keamanan dan keselamatan yang konsisten dan terjaga. of consistent and controlled security and safety standards.
Melalui implementasi strategi pemasaran yang adaptif dan Through the implementation of adaptive and right-on-target
tepat sasaran, Perseroan menunjukkan kemampuannya dalam marketing strategies, the Company reveals its capability to
merespons dinamika pasar dan kebutuhan usaha secara efektif. effectively respond to market dynamics and business needs.
Seluruh inisiatif tersebut diharapkan dapat semakin memperkuat All such initiatives are expected to increasingly strengthen the
citra positif Perseroan sebagai salah satu pengembang properti Company’s image positively as one of Indonesia’s prominent
terintegrasi terkemuka di Indonesia, sekaligus menciptakan nilai integrated property developers, at the same time, they create
tambah yang berkelanjutan bagi para pemangku kepentingan sustainable added value for the stakeholders.
KEBIJAKAN DIVIDEN DIVIDEND POLICY
Selama 2 (dua) tahun buku terakhir, Perseroan belum melakukan In the last 2 (two) financial years, the Company has yet to
pembagian dividen kepada para pemegang saham, dikarenakan distribute dividends to the shareholders as the Company still
Perseroan masih membukukan rugi tahun berjalan. posted a loss for the current year.
REALISASI PENGGUNAAN DANA HASIL PENAWARAN UMUM REALIZATION ON THE UTILIZATION OF PROCEEDS FROM
PUBLIC OFFERING
Seluruh dana hasil penawaran umum Perseroan telah digunakan All proceeds from the Company’s public offering have been used
seluruhnya. in their entirety.
INFORMASI MATERIAL MENGENAI INVESTASI, EKSPANSI, MATERIAL INFORMATION REGARDING INVESTMENT,
DIVESTASI, PENGGABUNGAN/PELEBURAN USAHA, AKUISISI, EXPANSION, DIVESTMENT, BUSINESS MERGER/
RESTRUKTURISASI UTANG/ MODAL, DAN TRANSAKSI AFILIASI CONSOLIDATION, ACQUISITION, DEBT/CAPITAL
RESTRUCTURING, AND AFFILIATE TRANSACTION
Pada tanggal 1 Juli 2025, Perseroan melalui anak usahanya, On 1 July 2025, through subsidiary PT Graha Andrasentra
PT Graha Andrasentra Propertindo Tbk (“GAP”) telah melakukan Propertindo Tbk (“GAP”), the Company converted its debt of
konversi utang sebesar Rp781,3 miliar menjadi setoran modal Rp781.3 billion into GAP’s equity capital in PT Gili Tirta Anugerah.
saham GAP pada PT Gili Tirta Anugerah.
Transaksi Konversi Utang menjadi penyertaan saham ini This debt-to-equity conversion transaction is a material
merupakan transaksi material sebagaimana dimaksud dalam transaction as defined in Financial Services Authority Regulation
Peraturan Otoritas Jasa Keuangan Nomor 17/POJK.04/2020 No. 17/POJK.04/2020 regarding Material Transactions and
tentang Transaksi Material dan Perubahan Kegiatan Usaha yang Changes in Business Activities, of which the information
keterbukaan informasinya telah dilakukan GAP pada tanggal disclosure was conducted by GAP on 6 May 2025, and
6 Mei 2025 dan 10 Juni 2025 melalui situs web GAP dan IDXNet. 10 June 2025 through the GAP website and IDXNet.
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Analisis dan
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Tinjauan Keuangan
Financial Review
INFORMASI TRANSAKSI MATERIAL YANG MENGANDUNG INFORMATION ON MATERIAL TRANSACTIONS WITH
BENTURAN KEPENTINGAN DAN/ATAU TRANSAKSI DENGAN CONFLICTS OF INTEREST AND/OR TRANSACTIONS WITH
PIHAK AFILIASI/PIHAK BERELASI AFFILIATES/RELATED PARTIES
Transaksi Material yang Mengandung Benturan Kepentingan Material Transactions with Conflicts of Interest
Selama tahun 2025 Perseroan tidak mencatatkan adanya transaksi During the year 2025, the Company did not record any transactions
yang mengandung benturan kepentingan with a conflict of interest.
Peran Dewan Komisaris, dan Komite Audit Serta Penjelasan The Role of the Board of Commissioners, and the Audit Committee
Kewajaran, Mekanisme Review, dan Pemenuhan Peraturan as well as an Explanation on the Appropriateness, Review
Transaksi dengan Pihak Afiliasi Perseroan memiliki mekanisme Mechanism, and Compliance with Regulations on Transactions
review untuk menganalisa dan meninjau transaksi-transaksi with Affiliate Parties The Company retains a review mechanism
keuangan dengan pihak-pihak berelasi, yakni dengan melibatkan to analyze and review financial transactions with related parties,
organ-organ pengawas seperti Komite Audit dan Dewan Komisaris namely by involving such supervisory organs as the Audit
serta juga dianalisa kembali oleh Akuntan Publik melalui proses Committee and the Board of Commissioners as well as re-analysis
audit eksternal by a Public Accountant through the external audit process.
Komite Audit dilibatkan untuk menelaah rencana transaksi The Audit Committee takes part in the review of financial
keuangan dengan nominal tertentu yang akan dilakukan oleh transaction plans with certain nominal values to be carried
Perseroan dengan pihak-pihak berelasi. Keterlibatan Komite Audit out by the Company with other related parties. The Audit
dimaksudkan untuk menjaga akuntabilitas transaksi keuangan dan Committee’s involvement serves the purpose of maintaining
memastikan tidak ada benturan kepentingan yang berpotensi financial transaction accountability and ensuring no conflict of
timbul dari terlaksananya rencana transaksi keuangan tersebut. interest that may potentially arise from the implementation of
Setelah melakukan peninjauan secara menyeluruh, Komite Audit such financial transaction plans. Following an overall review, the
akan memberikan saran dan masukan kepada Dewan Komisaris Audit Committee shall provide recommendations and feedback
terkait rencana transaksi-transaksi yang akan dilakukan Perseroan. to the Board of Commissioners in connection to transaction
Perseroan memastikan bahwa semua transaksi dengan pihak-pihak plans to be carried out by the Company. The Company ensures
berelasi dilakukan dengan syarat dan kondisi yang sama dengan that all transactions with related parties are carried out with the
transaksi-transaksi dengan pihak ketiga, kecuali dinyatakan lain di same terms and conditions as transactions with third parties,
dalam laporan keuangan. Selain itu, transaksi tersebut telah sesuai with the exception of those stated otherwise in the financial
dengan Peraturan OJK No. 42/POJK.04/2020 tentang “Transaksi statements. Subsequently, such transactions are in accordance
Afiliasi dan Benturan Kepentingan Transaksi Tertentu,” pada saat with OJK Regulation No. 42/POJK.04/2020 regarding “Affiliate
transaksi-transaksi tersebut dilaksanakan serta diatur dalam PSAK Transactions and Conflict of Interest in Certain Transactions,” at
224 tentang “Pengungkapan Pihak-Pihak yang Berelasi.” Informasi the time such transactions are carried out and regulated in the
lebih rinci mengenai pihak-pihak berelasi dengan Perseroan PSAK 224 regarding “Disclosure of Related Parties.” More detailed
beserta sifat dari transaksi yang dilakukan oleh Perseroan sampai information on related parties with the Company as well as on the
dengan periode yang berakhir pada tanggal 31 Desember 2025 characteristics of the transactions carried out by the Company
dapat dilihat pada Catatan Atas Laporan Keuangan (CALK) No. 38, up to the period which ended on 31 December 2025 is provided
di dalam laporan keuangan tahunan yang menjadi satu kesatuan in the Notes to the Financial Statements (CALK) No. 38, in the
dengan Laporan Tahunan 2025. annual financial statements which are an integral part of the 2025
Annual Report.
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Nama Pihak, Sifat Hubungan, Dan Nilai Transaksi Pihak-Pihak Name of Entities, Nature of Relationship, and Amount of
Berelasi Transaction with Related Parties
Informasi lengkap mengenai pengungkapan saldo transaksi Complete information on the disclosure of transaction balances
dengan pihak-pihak berelasi sudah disampaikan di dalam Laporan with related parties is presented in Notes to Financial Statement
Keuangan Catatan 38, yaitu sebagai berikut: No. 38, namely as follows:
Pihak Berelasi Hubungan Sifat Hubungan Transaksi
No
Related Party Relationship Nature of Relationship Transaction
1 PT Bakrie Capital Indonesia Pengendali dan Piutang usaha dan pendapatan pengelolaan perkantoran
Pemegang saham Trade receivables and office management revenue
Controlling and
Shareholder
2 PT Petromine Energy Trading Pemegang saham Utang pihak berelasi, pendapatan pengelolaan perkantoran
Shareholder Payables due to related parties
3 PT Bumi Resources Tbk Afiliasi Pendapatan pengelolaan perkantoran
Affiliate Office management revenue
4 PT Bakrie & Brothers Tbk Afiliasi Piutang usaha dan pendapatan pengelolaan perkantoran
Affiliate Trade receivables and office management revenue
5 PT Energi Mega Persada Tbk Afiliasi Piutang usaha dan pendapatan pengelolaan perkantoran
Affiliate Trade receivables and office management revenue
6 PT Darma Henwa Tbk Afiliasi Piutang usaha dan pendapatan pengelolaan perkantoran
Affiliate Trade receivables and office management revenue
7 PT Bumi Resources Minerals Tbk Afiliasi Piutang usaha dan pendapatan pengelolaan perkantoran
Affiliate Trade receivables and office management revenue
8 PT Arutmin Indonesia Afiliasi Pendapatan pengelolaan perkantoran
Affiliate Office management revenue
9 PT Bakrie Global Ventura Afiliasi Piutang usaha dan pendapatan pengelolaan perkantoran
Affiliate Trade receivables and office management revenue
10 PT Bakrie Indo Infrastructure Afiliasi Piutang usaha dan pendapatan pengelolaan perkantoran
Affiliate Trade receivables and office management revenue
11 PT Bakrie Telecom Tbk Afiliasi Piutang usaha dan pendapatan pengelolaan perkantoran
Affiliate Trade receivables and office management revenue
12 Long Haul Holding Ltd. Afiliasi Piutang usaha dan pendapatan pengelolaan perkantoran
Affiliate Trade receivables and office management revenue
13 PT Rasuna Sentra Medika Afiliasi Piutang usaha dan pendapatan pengelolaan perkantoran
Affiliate Trade receivables and office management revenue
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Tinjauan Keuangan
Financial Review
Pihak Berelasi Hubungan Sifat Hubungan Transaksi
No
Related Party Relationship Nature of Relationship Transaction
14 PT Graha Adika Niaga Afiliasi Piutang usaha dan pendapatan pengelolaan perkantoran
Affiliate Trade receivables and office management revenue
15 PT Bakrie Kalila Investment Afiliasi Piutang usaha dan pendapatan pengelolaan perkantoran
Affiliate Trade receivables and office management revenue
16 PT Petrocom Nuansa Nusantara Afiliasi Piutang lain-lain
Affiliate Other receivables
17 PT Permata Sakti Mandiri Afiliasi Piutang pihak berelasi
Affiliate Receivables of related parties
18 PT Pazkul Kahuripan Premiere Afiliasi Piutang pihak berelasi
Affiliate Receivables of related parties
19 PT Minarak Brantas Gas Afiliasi Piutang usaha dan pendapatan pengelolaan perkantoran
Affiliate Trade receivables and office management revenue
20 PT Lativi Media Karya Afiliasi Pendapatan pengelolaan perkantoran
Affiliate Office management revenue
21 BUT EMP Bentu Limited Afiliasi Piutang usaha dan pendapatan pengelolaan perkantoran
Affiliate Trade receivables and office management revenue
22 PT Multi Kontrol Nusantara Afiliasi Piutang usaha dan pendapatan pengelolaan perkantoran
Affiliate Trade receivables and office management revenue
23 PT Persija Jaya Jakarta Afiliasi Piutang lain-lain
Affiliate Other receivables
24 PT Persija Jakarta Property Afiliasi Piutang lain-lain
Affiliate Other receivables
25 PT Persija Jakarta Hebat Afiliasi Piutang lain-lain
Affiliate Other receivables
26 PT Cronus Capital Indonesia Afiliasi Pendapatan pengelolaan perkantoran
Affiliate Office management revenue
27 PT Minarak Artha Raya Afiliasi Utang pihak berelasi
Affiliate Payables due to related parties
28 PT Sanggraha Pelita Development Afiliasi Utang pihak berelasi
Services Affiliate Payables due to related parties
29 PT Bakrie Sumatera Plantations Tbk Afiliasi Pendapatan pengelolaan perkantoran
Affiliate Office management revenue
30 Mineral Brantas Gas Inc Afiliasi Piutang usaha dan pendapatan pengelolaan perkantoran
Affiliate Trade receivables and office management revenue
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PERNYATAAN DIREKSI ATAS TRANSAKSI AFILIASI TAHUN STATEMENT OF THE BOARD OF DIRECTORS ON AFFILIATE
2025 TRANSACTIONS IN 2025
Direksi berpendapat seluruh transaksi afiliasi yang dilakukan The Board of Directors is of the opinion that all affiliate
Perseroan selama tahun 2025 sudah dilaksanakan pada nilai yang transactions carried out by the Company during the year 2025
wajar (arm’s length) sesuai dengan syarat dan ketentuan yang sama were implemented at arm's’ length in accordance with the same
apabila transaksi serupa dilakukan dengan pihak yang tidak terafiliasi terms and conditions carried out with non-affiliate parties and are
serta telah sesuai dengan best practice yang berlaku di Indonesia. in accordance with best practices applicable in Indonesia.
PERUBAHAN PERATURAN PERUNDANG UNDANGAN PADA REGULATORY CHANGES IN 2025
TAHUN 2025
Perseroan berkomitmen untuk selalu mematuhi setiap The Company is committed to always complying with applicable
peraturan perundang-undangan yang berlaku. Perubahan laws and regulations. Regulatory changes that occurred in
peraturan perundang-undangan yang terjadi di tahun 2025 tidak 2025 did not significantly impact the Company’s operational
memberikan dampak signifikan terhadap operasional kegiatan business activities and have no impact on the presentation of the
usaha Perseroan dan tidak berdampak terhadap penyajian laporan Company’s financial statements.
keuangan Perseroan.
PERUBAHAN KEBIJAKAN AKUNTANSI CHANGES IN ACCOUNTING POLICY
Pernyataan baru dan amandemen Standar Akuntansi Keuangan The new statements and amendments to the Financial Accounting
(PSAK) yang telah diterbitkan dan berlaku efektif untuk periode Standards (PSAK) issued and effective for the fiscal year period
tahun buku yang dimulai pada atau setelah tanggal 1 Januari 2026 beginning on or after 1 January 2026 are as follows:
adalah sebagai berikut:
- Amandemen PSAK No 109, “Instrumen Keuangan” - Amendment of Statement of Financial Accounting Standards
(PSAK) No. 109, “Financial Instrument”
- Amandemen PSAK No 107, “Instrumen Keuangan - Amendment of PSAK No. 107, “Financial Disclosure
Pengungkatan tentang Klasifikasi dan Pengukuran Instrumen Instrument on the Classification and Measurement of
Keuangan”. Financial Instruments”.
Grup sedang mempelajari dampak yang mungkin timbul dari The Group is currently studying the possible impact of the
penerapan SAK tersebut terhadap laporan keuangan konsolidasian. application of these SAKs on the consolidated financial
statements.
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Analisis dan
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Tinjauan Keuangan
Financial Review
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Komitmen Perseroan terhadap GCG dijalankan secara
berkesinambungan dengan menjaga keseimbangan kepentingan
antara pemegang saham dan pemangku kepentingan lainnya.
Untuk memastikan kualitas penerapan tata kelola tetap relevan
dan kompetitif, Perseroan secara aktif melakukan penyesuaian
dan pembandingan terhadap ketentuan regulator serta praktik
terbaik yang berkembang di lingkungan bisnis.
The Company’s commitment to GCG is continuously executed by
maintaining a balance of the interests between the shareholders and other
stakeholders. To ensure the quality of governance implementation remains
relevant and competitive, the Company actively adapts and compares to
regulatory provisions and best practices that are developing in the business
environment.
KOMITMEN PERSEROAN THE COMPANY’S COMMITMENT
Perseroan menempatkan Tata Kelola Perusahaan yang Baik The Company places Good Corporate Governance (GCG) as the
(Good Corporate Governance/GCG) sebagai landasan utama main foundation in managing strategic business and decision-
dalam pengelolaan usaha dan pengambilan keputusan strategis. making. The Company is committed to conducting all business
Perseroan berkomitmen untuk menjalankan seluruh aktivitas activities responsibly, with integrity, and holds high ethical
bisnis secara bertanggung jawab, berintegritas, serta menjunjung standards and professionalism across all lines of the organization.
tinggi standar etika dan profesionalisme di seluruh lini organisasi. Implementation of GCG principles is believed to not only function
Penerapan prinsip-prinsip GCG diyakini tidak hanya berfungsi as a compliance frameworkbut also as a strategic instrument in
sebagai kerangka kepatuhan, tetapi juga sebagai instrumen supporting sustainable long-term performance.
strategis dalam mendorong kinerja jangka panjang yang
berkelanjutan.
Dalam mendukung keberlanjutan usaha, Perseroan In supporting sustainable business, the Company develops a work
mengembangkan sistem kerja yang terintegrasi dan saling system that is integrated and mutuallycomplementary and that is
melengkapi, sehingga mampu menciptakan keseimbangan capable of creating balance between performance achievement,
antara pencapaian kinerja, pengelolaan risiko, serta pemenuhan risk management, and fulfillment of interests of the stakeholders.
kepentingan para pemangku kepentingan. Penerapan GCG GCG implementation is carried out comprehensively by involving
dilaksanakan secara menyeluruh dengan melibatkan seluruh organ all organs of the Company and Subsidiaries, starting from the
Perseroan dan Entitas Anak, mulai dari proses perumusan kebijakan process of policy formulation to implementation and evaluation.
hingga implementasi dan evaluasi. Pendekatan top-down yang The top-down approach led by the Board of Commissioners
dipimpin oleh Dewan Komisaris dan Direksi memastikan bahwa and the Board of Directors ensures that governance values are
nilai-nilai tata kelola tertanam secara konsisten di seluruh tingkat internalized consistently at all levels of the organization.
organisasi.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Komitmen Perseroan terhadap GCG dijalankan secara The Company’s commitment to GCG is continuously executed by
berkesinambungan dengan menjaga keseimbangan kepentingan maintaining a balance of the interests between the shareholders
antara pemegang saham dan pemangku kepentingan lainnya. and other stakeholders. To ensure the quality of governance
Untuk memastikan kualitas penerapan tata kelola tetap relevan implementation remains relevant and competitive, the Company
dan kompetitif, Perseroan secara aktif melakukan penyesuaian actively adapts and compares to regulatory provisions and best
dan pembandingan terhadap ketentuan regulator serta praktik practices that are developing in the business environment.
terbaik yang berkembang di lingkungan bisnis.
Di tahun 2025, penguatan praktik GCG menjadi bagian integral In the year 2025, the strengthening of GCG practices became an
dari upaya Perseroan dalam menjaga ketahanan dan kinerja integral part of the Company’s effort to maintain resilience and
usaha. Fokus penguatan tersebut diarahkan pada penyempurnaan business performance. The focus of this strengthening is directed
soft structure dan infrastruktur GCG, yang tercermin dalam at improving GCG soft structure and infrastructure, as reflected in
implementasi peraturan teknis dan pelaksanaan bisnis Perseroan. the implementation of technical regulations and implementation
Untuk mendukung pemantauan atas aspek operasional dan of the Company’s business. To support monitoring of the
keuangan, Perseroan mengimplementasikan sistem manajemen operational and financial aspects, the Company implements a
risiko dan pengendalian internal secara menyeluruh. comprehensive risk management system and internal control.
Sejalan dengan upaya penguatan praktik GCG, Perseroan secara In line with the effort to strengthen GCG practices, the Company
berkala melakukan evaluasi atas efektivitas penerapan GCG serta periodically conducts evaluations on the effectiveness of GCG
melakukan penyempurnaan kebijakan dan prosedur operasional implementation as well as refines policies and standard operating
standar (SOP). Untuk meningkatkan ketepatan waktu penyelesaian procedures (SOP). To improve time accuracy in the completion
audit laporan keuangan yang lebih baik dari tahun sebelumnya, of financial statement audits to exceed the previous year, the
Perseroan mengoptimalkan proses bisnis dan koordinasi dengan Company optimizes business processes and coordination with all
seluruh pihak terkait melalui peran digitalisasi. related parties through the role of digitalization.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Meskipun penerapan GCG di lingkungan Perseroan secara umum Although GCG implementation within the Company’s
telah berjalan efektif, Perseroan menyadari bahwa keberlanjutan environment has generally run effectively, the Company realizes
tata kelola hanya dapat dicapai apabila prinsip-prinsip GCG that governance sustainability is only achievable if GCG principles
terinternalisasi sebagai budaya kerja yang melekat pada seluruh are internalized as a work culture inherent in all personnel of the
insan Perseroan. Oleh karena itu, berbagai program sosialisasi Company. For this reason, several socialization and internalization
dan internalisasi dilakukan secara berkesinambungan untuk programs are held continuously to ensure that understanding and
memastikan pemahaman dan penerapan GCG berjalan konsisten implementation of GCG run consistently in all business activities.
di seluruh aktivitas bisnis.
Dengan memperkuat fondasi tata kelola yang berkelanjutan serta By strengthening the foundation of sustainable governance
mengintegrasikan pengelolaan aspek Environmental, Social, and and integrating the management of the Environmental, Social,
Governance (ESG) ke dalam proses bisnis dan pengambilan and Governance (ESG) aspects into the business and decision-
keputusan, Perseroan meyakini dapat menciptakan nilai jangka making processes, the Company believes it will be able to create
panjang secara bertanggung jawab serta memberikan manfaat long-term value responsibly and provide optimal benefits for all
yang optimal bagi seluruh pemangku kepentingan. stakeholders.
PENERAPAN TATA KELOLA YANG BAIK IMPLEMENTATION OF GOOD GOVERNANCE
Dalam dinamika industri properti yang semakin kompetitif In the increasingly competitive and complex dynamics of the
dan kompleks, Perseroan memandang GCG sebagai prasyarat property industry, the Company views GCG as a fundamental
fundamental dalam menjaga ketahanan usaha dan memastikan prerequisite in maintaining business resilience and ensuring
keberlanjutan kinerja. GCG tidak hanya diterapkan sebagai sustainable performance. GCG is not only implemented as
kewajiban kepatuhan, tetapi diposisikan sebagai kerangka strategis a compliance obligation, but it is also positioned as a strategic
dalam membentuk sistem, struktur, dan budaya perusahaan yang framework for developing a corporate system, structure, and
mendukung penciptaan nilai jangka panjang secara berkelanjutan. culture that support the sustainable creation of long-term values.
Perseroan meyakini bahwa konsistensi dalam penerapan GCG The Company believes that consistency in GCG implementation
merupakan faktor kunci bagi pertumbuhan usaha yang sehat is a key factor for sound and continuous business growth. For this
dan berkesinambungan. Oleh karena itu, tata kelola perusahaan reason, corporate governance is established as one of the main
ditetapkan sebagai salah satu pilar utama keberlanjutan pillars of the Company’s sustainability through the Adopting Best
Perseroan melalui Pilar Adopting Best Practices & Compliance. Practices & Compliance Pillar. This pillar functions as the umbrella
Pilar ini berfungsi sebagai payung kebijakan dalam memastikan policy in ensuring that all of the Company’s business, decision-
seluruh proses bisnis, pengambilan keputusan, dan pelaksanaan making, and operation processes are carried out in accordance
operasional Perseroan dijalankan sesuai dengan prinsip tata kelola with good governance principles as well as applicable compliance
yang baik serta standar kepatuhan yang berlaku. standards.
Melalui Pilar Adopting Best Practices & Compliance, Perseroan Through the Adopting Best Practices & Compliance Pillar, the
mengintegrasikan penerapan GCG dengan agenda pembangunan Company integrates GCG implementation with the sustainability
berkelanjutan yang dicanangkan oleh Pemerintah, termasuk development agenda as initiated by the Government, including
dukungan terhadap pencapaian Tujuan Pembangunan the support on achieving Sustainable Development Goals (SDGs).
Berkelanjutan (TBP). Integrasi tersebut diwujudkan melalui This integration is manifested through the strengthening of
penguatan kelembagaan, penataan proses bisnis, serta penerapan institutionsand arrangement of business processes, as well as the
kebijakan yang memastikan seluruh program dan aktivitas implementation of policies that ensure all programs and activities
Perseroan dilaksanakan secara bertanggung jawab, transparan, of the Company are carried out responsibly, transparently, and in
dan sesuai dengan ketentuan peraturan perundang-undangan. accordance with provisions of the laws and regulations.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Berbagai program atau inisiatif yang dilakukan Perseroan terkait Various programs or initiatives conducted by the Company are
Tata Kelola Perseroan sesuai dengan aspek TPB adalah sebagai related to Corporate Governance in accordance with SDG’s as
berikut: follows:
Pembangunan Hukum dan Tata Kelola
Development of Corporate Law and Governance
Pilar Inisiatif 2025
Pillar 2025 Initiative
Adopting Best Practices & • Meningkatkan peran Dewan Komisaris melalui Komite Audit dalam mengawasi upaya peningkatan
Compliance mutu penerapan Good Corporate Governance, baik di tingkat Holding maupun Unit Usaha
terutama dalam hal percepatan penyelesaian laporan keuangan.
• Meningkatkan pemahaman dan implementasi dalam operasional bisnis yang berwawasan
lingkungan, keselamatan, dan kesehatan kerja.
• Memperkuat dan meningkatkan implementasi program Risk Champion di Entitas Anak
Perusahaan, sebagai langkah untuk menerapkan proses dan struktur manajemen risiko yang
efektif.
• Increase the role of the Board of Commissioners through the Audit Committee in supervising
efforts to improve the implementation of Good Corporate Governance, both at the Holding level
as well as the Business Unit level, especially in the context of accelerating the completion of the
financial statements.
• Increase the comprehension and implementation of business operations that are oriented
towards the environment, as well as occupational safety and health.
• Strengthen and improve the implementation of the Risk Champion program in the Company’s
Subsidiaries, as a step to apply an effective risk management process and structure.
LANDASAN HUKUM LEGAL BASIS
Penerapan GCG di lingkungan Perseroan mengacu pada sejumlah The implementation of GCG within the Company refers to a
kebijakan hukum dan ketentuan perundang-undangan yang number of legal policies and provisions of applicable laws, among
berlaku, antara lain: others, as follows:
1. UU Republik Indonesia No. 40 Tahun 2007 tentang Perseroan 1. Law of the Republic of Indonesia No. 40 of Year 2007 on
Terbatas Limited Liability Companies
2. Pedoman Umum GCG Indonesia Tahun 2006 2. General Guidelines to Indonesia’s GCG of Year 2006
3. Peraturan OJK (POJK) 3. OJK Regulations (POJK)
4. Anggaran Dasar Perseroan beserta perubahannya. 4. Company Articles of Association and its amendments.
PRINSIP-PRINSIP PRAKTIK GCG PRINCIPLES OF GCG PRACTICES
Prinsip-prinsip GCG Bakrieland mengalami perkembangan sejalan Bakrieland’s GCG principles have developed in line with the
dengan dinamika dunia usaha. Untuk memastikan penerapannya dynamics of the business world. To ensure that implementation
tetap relevan dan selaras dengan praktik terbaik yang berlaku remains relevant and in alignment with best practices applicable
di Indonesia, Perseroan secara berkala melakukan peninjauan in Indonesia, the Company periodically reviews and refines the
dan penyempurnaan atas seluruh pedoman GCG, dengan entire GCG guidelines by adjusting to current developments in
menyesuaikannya terhadap perkembangan regulasi dan standar governance regulations and standards.
tata kelola terkini.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Sejalan dengan komitmen tersebut, sejak tahun 2023 Perseroan In line with this commitment, since 2023 the Company has
menjadikan Pedoman Umum Governansi Korporat Indonesia placedthe 2021 General Guidelines for Indonesian Corporate
(PUGKI) 2021 sebagai acuan dalam proses pengembangan Governance (PUGKI) as a reference for the development process
Panduan Pelaksanaan GCG Perseroan. Hal ini bertujuan agar of the Company’s GCG Implementation Guidelines. This aims at
prinsip-prinsip governansi korporat yang baik dapat dipahami ensuring that the principles of good corporate governance are
secara utuh dan diterapkan secara konsisten dalam seluruh understood comprehensively and applied consistently throughout
aktivitas operasional, sehingga tercipta sistem tata kelola yang all operational activities so as to create an effective and efficient
efektif dan efisien. governance system.
Dengan mengacu pada PUGKI 2021, Perseroan menerapkan 4 By referring to the 2021 PUGKI, the Company applies the 4 (four)
(empat) pilar governansi yang menjadi pedoman bagi seluruh pillars of governance that serve as guidelines for all members of
anggota manajemen dan karyawan Perseroan di setiap tingkatan the management and employees of the Company at every level
dan jenjang organisasi: and stage of the organization:
Pilar-Pilar Governansi
Penjelasan Implementasi di Lingkungan Perseroan
Governance
Description Implementation in the Company
Governance Pillars
Perilaku Beretika Dalam melaksanakan kegiatannya, • Perseroan selalu mematuhi isi perjanjian dan
Ethical Behavior Perseroan senantiasa mengedepankan kontrak kerja sama dengan pihak ketiga sebagai
kejujuran, memperlakukan semua pihak bentuk perlindungan terhadap hak-hak pemangku
dengan hormat, memenuhi komitmen, kepentingan;
membangun serta menjaga nilai-nilai • Perseroan memperlakukan semua pihak dengan
moral dan kepercayaan secara konsisten. hormat termasuk karyawan dengan penuh hormat
Perseroan juga memperhatikan kepentingan serta menjaga nilai-nilai moral dan kepercayaan
pemegang saham dan pemangku secara konsisten;
kepentingan lainnya berdasarkan asas • Perseroan menjunjung tinggi prinsip integritas yang
kewajaran dan kesetaraan serta dikelola dibuktikan melalui penandatanganan Pakta Integritas;
secara independen sehingga masing- dan
masing organ perusahaan tidak saling • Perseroan memiliki Pedoman GCG, Panduan Dewan
mendominasi dan tidak dapat diintervensi (Board Manual), dan Pedoman Perilaku (Code of
oleh pihak lain. Conduct) yang wajib dipatuhi oleh seluruh karyawan
In carrying out its activities, the Company termasuk jajaran Direksi dan Dewan Komisaris.
always puts forward trustworthiness, treats • The Company always complies with cooperation
all parties with respect, and consistently agreements and contracts with third parties as a form
builds and maintains moral values and trust. of protection of the rights of the stakeholders;
The Company also pays close attention to • The Company treats all parties with respect, including
the interests of the shareholders and other employees with full respect, and consistently
stakeholders based on the principles of maintains moral values and trust;
fairness and equality as well as managed • The Company upholds the principle of integrity as
independently so that each company organ proven through the signing of the Integrity Pact; and
does not dominate the others and cannot • The Company retains the GCG Guidelines, the Board
be intervened by other parties. Manual, and the Code of Conduct that must be
adhered to by all employees, including the Board of
Directors and the Board of Commissioners.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Pilar-Pilar Governansi
Penjelasan Implementasi di Lingkungan Perseroan
Governance
Description Implementation in the Company
Governance Pillars
Akuntabilitas Perseroan dapat mempertanggungjawabkan • Pengambilan segala bentuk keputusan Perseroan
Accountability kinerjanya secara transparan dan wajar. senantiasa dilakukan secara objektif dan berdasarkan
Maka dari itu, Perseroan harus dikelola keputusan organ perseroan yang relevan sejalan
secara benar, terukur, dan sesuai dengan dengan pedoman ataupun kebijakan yang berlaku;
kepentingan korporat dengan tetap • Seluruh karyawan wajib menjalankan tugas dan
memperhitungkan kepentingan pemegang tanggung jawabnya sesuai peran dan fungsi masing-
saham dan pemangku kepentingan. masing tanpa ada tekanan-tekanan dari pihak
Akuntabilitas merupakan prasyarat yang manapun yang tidak sesuai dengan kepentingan
diperlukan untuk mencapai kinerja yang Perseroan; dan
berkelanjutan. • Dewan Komisaris dan Direksi
The Company transparently and mempertanggungjawabkan kinerjanya kepada
appropriately takes responsibility for pemegang saham melalui Rapat Umum Pemegang
its performance. For this purpose, the Saham (RUPS).
Company must be managed correctly, • All forms of the Company’s decisions are always
measurably, and in accordance with carried out objectively and based on the Company’s
corporate interests by taking into organs’ decisions relevant to the direction set-forth
account the interests of the shareholders by the applicable guidelines or policies;
and stakeholders. Accountability is a • All employees must carry out their duties and
prerequisite needed to achieve sustainable responsibilities according to each respective role and
performance. function without pressures from any party that are
not in line with the interests of the Company; and
• The Board of Commissioners and the Board of
Directors account for their performance to the
shareholders through the General Meeting of
Shareholders (GMS).
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Pilar-Pilar Governansi
Penjelasan Implementasi di Lingkungan Perseroan
Governance
Description Implementation in the Company
Governance Pillars
Transparansi Untuk menjaga objektivitas dalam • Publikasi dan transparansi informasi umum mengenai
Transparency menjalankan bisnis, korporasi menyediakan Perseroan dapat diakses melalui situs website:
informasi yang material dan relevan dengan https://bakrieland.com/ ataupun melalui sosial media
cara yang mudah diakses dan dipahami resmi milik Perseroan;
oleh pemangku kepentingan. Perseroan • Proses diskusi dan pengambilan keputusan Dewan
mengambil inisiatif untuk mengungkapkan Komisaris dan Direksi dilakukan secara transparan
tidak hanya masalah yang disyaratkan oleh melalui rapat internal maupun rapat gabungan; dan
peraturan perundang-undangan, tetapi • Perseroan memberikan laporan berkala sesuai
juga hal yang penting untuk pengambilan peraturan yang berlaku kepada regulator dan
keputusan oleh pemegang saham, kreditur pemegang saham. Informasi lebih lanjut bisa
dan pemangku kepentingan lainnya. didapatkan dengan mengakses situs website Bursa
To maintain objectivity in performing Efek Indonesia (BEI) dan memasukkan ticker code:
business, the Company provides material “ELTY”
and relevant information by means that • Publication and transparency of general information
are easily accessible and understood by on the Company may be accessed through the
stakeholders. The Company takes the website https://bakrieland.com/ or through the
initiative to disclose not only issues as Company’s official social media;
required by laws and regulations, but also • Discussion and decision-making processes of the
important matters that need to be decided Board of Commissioners and the Board of Directors
by the shareholders, creditors, and other are carried out transparently through internal
stakeholders. meetings as well as joint meetings; and
• The Company provides periodic reports to regulators
and the shareholders in accordance with applicable
regulations. Further information may be obtained
by accessing the website of the Indonesia Stock
Exchange (BEI) and entering the ticker code "ELTY".
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Pilar-Pilar Governansi
Penjelasan Implementasi di Lingkungan Perseroan
Governance
Description Implementation in the Company
Governance Pillars
Keberlanjutan Perseroan mematuhi peraturan perundang- • Pengelolaan usaha Perseroan dilakukan secara
Sustainability undangan serta berkomitmen melaksanakan profesional sesuai dengan ketentuan Anggaran Dasar
tanggung jawab terhadap masyarakat dan peraturan perundang-undangan yang berlaku;
dan lingkungan agar berkontribusi pada • Perseroan menjalankan program dan/atau kegiatan
pembangunan berkelanjutan melalui Corporate Social Responsibility (CSR) setiap tahun;
kerja sama dengan semua pemangku • Perseroan mengikuti perkembangan regulasi yang
kepentingan terkait untuk meningkatkan relevan melalui laporan pemantauan review regulasi
kehidupan mereka dengan cara yang selaras yang dilakukan secara berkala. Perseroan menyediakan
dengan kepentingan bisnis dan agenda berbagai jenis program edukasi bagi karyawan dalam
pembangunan berkelanjutan. bentuk pelatihan in-house.
The Company complies with the laws and • The Company’s business management is carried
regulations and is committed to carry out its out professionally in accordance with provisions of
responsibilities to the community and the the Articles of Association and applicable laws and
environment in order to keep contributing regulations;
to sustainable development through • The Company carries out Corporate Social
cooperation with all related stakeholders to Responsibility (CSR) programs and/or activities every
improve their lives by means that are in line year;
with business interests and sustainability • The Company keeps track of relevant regulatory
development agenda. developments through monitoring reports of
regulation reviews conducted periodically. The
Company provides various types of educational
programs for employees in the form of in-house
training.
INFRASTRUKTUR PRAKTIK GCG INFRASTRUCTURE OF GCG PRACTICES
Keberhasilan masing-masing Organ dalam menjalankan tugas The success of each Organ in appropriately carrying out respective
dan tanggung jawabnya dengan baik didukung oleh eksistensi duties and responsibilities is supported by the existence of the
soft-structure GCG (manual building) yang terus disempurnakan GCG soft-structure (manual building) that is continuously refined
sesuai perkembangan regulasi dan best practices yang berlaku. in accordance with applicable regulations and best practices.
Berikut ini adalah soft-structure GCG yang dimiliki Perseroan: Following is a list of the Company’s GCG soft-structure:
1. Peraturan perundangan yang berlaku 1. Applicable laws and regulations
2. Peraturan Perseroan 2. Company Regulations
3. Visi dan Misi Perseroan 3. Company Vision and Mission
4. Panduan Pelaksanaan Tata Kelola Perseroan 4. Corporate Governance Implementation Guidelines
5. Roadmap GCG 5. GCG Roadmap
6. Pedoman Perilaku dan Kode Etik Perseroan 6. Company Code of Conduct and Code of Ethics
7. Pedoman Dewan 7. Board Manual
8. Sistem Pelaporan Pelanggaran 8. Violation Reporting System (Whistleblowing System)
9. Standar Prosedur Operasional 9. Standard Operating Procedures
Penyempurnaan dan penguatan soft-structure GCG pada tahun The refinement and strengthening of GCG soft-structure in 2025
2025 dilakukan pada kebijakan terkait otorisasi persetujuan were carried out on the policies related to the authorization of
transaksi keuangan dan proses pengadaan barang dan jasa. Selain approval of financial transactions and procurement processes of
itu tidak ada perubahan yang bersifat signifikan. goods and services. Aside from that, there were no significant
changes.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
STRUKTUR GCG GCG STRUCTURE
Berdasarkan Undang-Undang No. 40 Tahun 2007 tentang Based on Law No. 40 of Year 2007 on Limited Liability Companies
Perseroan Terbatas (UU PT), struktur GCG di Perseroan terdiri (UU PT), the GCG structure in the Company consists of the
dari Rapat Umum Pemegang Saham, Dewan Komisaris, dan General Meeting of Shareholders, the Board of Commissioners
Direksi. Dalam menjalankan tugas pengurusan Perseroan terkait and the Board of Directors. In carrying out the duties of the
implementasi GCG di lingkungan Perseroan, Direksi dibantu oleh Company’s management related to GCG implementation within
satuan kerja yang membantu Direksi seperti Sekretaris Perseroan the Company, the Board of Directors is assisted by work units,
dan Unit Internal Audit. such as the Corporate Secretary and the Internal Audit Unit.
Sementara itu, pelaksanaan fungsi pengawasan Dewan Komisaris Meanwhile, the implementation of the Board of Commissioners’
dibantu oleh komite-komite pendukung di bawahnya, yaitu supervisory function is assisted by its supporting subordinate
Komite Audit, serta Komite Nominasi dan Remunerasi. committees, namely the Audit Committee as well as the
Nomination and Remuneration Committee.
Penerapan atas Pedoman Tata Kelola Perseroan Terbuka
Implementation of Corporate Governance of Public Companies
Aspek 1: Hubungan Perusahaan Terbuka dengan Pemegang Saham Dalam Menjamin Hak-Hak Pemegang Saham
Aspect 1: Relationship Between Public Companies and Shareholders in Ensuring the Rights of Shareholders
Prinsip I: Meningkatkan Nilai Penyelenggaraan Rapat Umum Pemegang Saham (RUPS)
Principle I: Increasing the Value of Holding the General Meeting of Shareholders (GMS)
Rekomendasi Tanggapan Alasan Keterangan
Recommendation Response Reason Remarks
Perusahaan Terbuka memiliki cara atau Perseroan telah memiliki Ketentuan tersebut dicantumkan
prosedur teknis pengumpulan suara ketentuan mengenai dalam Anggaran Dasar Perseroan yang
(voting) baik secara terbuka maupun pengumpulan suara dalam ditetapkan tanggal 13 Oktober 2015, pasal
tertutup yang mengedepankan RUPS. 11 mengenai Tata Tertib, Kuorum, Hak
independensi, dan kepentingan The Company retains the Suara, dan Keputusan RUPS. Ketentuan
pemegang saham. provisions on voting in tersebut telah diimplementasikan dalam
A Public Company has means the GMS. RUPS tahun 2025.
or procedures in voting, wether The provisions are contained in the
open or closed, that puts forward Company Articles of Association,
independency and the interests of the established on 13 October 2015, article 11
shareholders. regarding the Code of Conduct, Quorum,
Voting Rights, and GMS Resolutions. The
provisions have been implemented in the
2025 GMS.
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Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Rekomendasi Tanggapan Alasan Keterangan
Recommendation Response Reason Remarks
Seluruh anggota Direksi dan anggota Seluruh Direksi dan Ketentuan mengenai kehadiran Dewan Halaman [**]
Dewan Komisaris Perusahaan Terbuka Dewan Komisaris hadir Komisaris dan Direksi dalam RUPS, diatur (Rapat Umum
hadir dalam RUPST. dalam RUPST tahun 2025. dalam Anggaran Dasar Perseroan yang Pemegang Saham)
All members of the Board of Directors The entire Board of ditetapkan tanggal 13 Oktober 2015. Page [**]
and members of the Board of Directors and the Board of Ketentuan tersebut diimplementasikan (General Meeting
Commissioners of a Public Company Commissioners attended pada RUPST tahun 2025, di mana of Shareholders)
attend the Annual GMS. the Annual GMS in 2025. kehadiran Dewan Komisaris dan Direksi
dicantumkan dalam Berita Acara RUPST
tahun 2025.
Provisions on the attendance of the
Board of Commissioners and the Board of
Directors in the GMS, are regulated in the
Articles of Association of the Company,
established on 13 October 2015. These
provisions were implemented in the 2025
Annual GMS, whereby the attendance
of the Board of Commissioners and the
Board of Directors was stated in the
Minutes of Meeting of the 2025 Annual
GMS.
Rekomendasi Tanggapan Alasan Keterangan
Recommendation Response Reason Remarks
Ringkasan risalah RUPS tersedia dalam Ringkasan risalah RUPS • Ketentuan mengenai informasi Halaman [**]
situs website Perseroan Terbuka paling telah tersedia dalam situs ringkasan risalah RUPS dalam situs (Informasi
sedikit selama 1 (satu) tahun. website Perseroan www. website Perseroan telah diatur dalam situs website
Summary of the GMS Minutes of bakrieland.com selama Kebijakan Situs Website Perseroan Perseroan)
Meeting is available on the website of minimal 3 (tiga) tahun. yang disahkan dalam SK Direksi No. Page [**]
a Public Company for at least a period A summary of the GMS 006/DIRPerseroan (Information
of 1 (one) year. Minutes of Meeting • SKD/V/2017, yang mengatur on Company
is available on the mengenai masa penyimpanan isi website)
Company’s website www. website.
bakrieland.com, for at • Provisions on information regarding
least 3 (three) years. the summary of the GMS Minutes of
Meeting on the Company’s website
are regulated in the Company’s
Website Policy ratified in the Decree
of the Board of Directors No. 006/
DIRPerseroan
• SKD/V/2017 regulates the shelf life
of the website content.
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Performance Highlights Management Report Company Profile Business Support Unit
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Prinsip II: Meningkatkan Kualitas Komunikasi Dengan Pemegang Saham Atau Investor
Principle II: Improving the Quality of communication with the Shareholders or Investors
Rekomendasi Tanggapan Alasan Keterangan
Recommendation Response Reason Remarks
Perusahaan Terbuka memiliki suatu Perseroan telah memiliki Kebijakan komunikasi dengan pemegang -
kebijakan komunikasi dengan kebijakan komunikasi saham atau investor diatur dalam SK
pemegang saham atau investor. dengan pemegang saham Direksi tentang Kebijakan Komunikasi
A Public Company retains atau investor. dengan Para Pemegang Saham Perseroan,
communication policies with The Company retains a yang disahkan dalam SK Direksi No. 125/
shareholders or investors. policy on communication SK/DIR-BLD/VII/08 tentang Kebijakan
with shareholders or Komunikasi dengan Para Pemegang
investors. Saham
The policy on communication with
shareholders or investors is regulated
in the Decree of the Board of Directors
No. 125/SK/DIR-BLD/VII/08 on
Communication Policy with Shareholders.
Perusahaan Terbuka Mengungkapkan Perseroan telah Di dalam situs website Perseroan Halaman [**]
kebijakan komunikasi Perseroan mencantumkan kebijakan diungkapkan adanya Kebijakan Komunikasi (Informasi
Terbuka dengan pemegang saham atau Komunikasi Perseroan dengan Pemegang Saham, Pedoman situs website
investor dalam situs website Perseroan. dengan pemegang saham Dewan, dan Pedoman Perilaku yang Perseroan)
A Public Company discloses the di dalam situs website mengatur mengenai adanya mekanisme Page [**]
Company Communication Policy Perseroan. komunikasi Perseroan dengan pemegang (information
with shareholders or investors on the The Company saham, di mana Perseroan mengangkat on Company
company website. states the Company Sekretaris Perseroan yang bertugas website)
Communication Policy sebagai pejabat penghubung antara
with Shareholders on the Perseroan dan organ Perseroan serta
Company website. stakeholders.
On the Company website, disclosure
includes a Communication Policy with
Shareholders, a Board Manual, and a
Code of Conduct that regulate the
Company’s communication mechanism
with shareholders, whereby the Company
appoints the Corporate Secretary
assigned as the liaison officer between
the Company and Company organs as
well as stakeholders.
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Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Aspek 2: Fungsi dan Peran Dewan Komisaris
Aspect 2: Function and Role of the Board of Commissioners
Aspek 3: Fungsi dan Peran Direksi
Aspect 3: Function and Role of the Board of Directors
Prinsip III dan V: Memperkuat Keanggotaan dan Komposisi Dewan Komisaris dan Direksi
Principle III and V: Strengthening the Membership and Composition of the Board of Commissioners and the Board of Directors
Rekomendasi Tanggapan Alasan Keterangan
Recommendation Response Reason Remarks
Penentuan jumlah anggota Dewan Perseroan telah memiliki Ketentuan tersebut tercantum di dalam: Halaman [**]
Komisaris mempertimbangkan kondisi ketentuan mengenai: • Anggaran Dasar Perseroan yang (Komposisi
Perseroan Terbuka • Jumlah anggota disahkan pada 13 Oktober 2015; Dewan Komisaris)
Determine the number of members Dewan Komisaris • Panduan Pelaksanaan GCG, yang Page [**]
of the Board of Commissioners taking dan Direksi yang mengatur mengenai jumlah, komposisi, (Composition
into consideration the conditions of mempertimbangkan kriteria, tugas, tanggung jawab, dan of the Board of
the Public Company kondisi Perseroan. rapat Dewan Komisaris dan Direksi, Commissioners)
• Komposisi anggota yang disahkan dalam SK Direksi dan
Dewan Komisaris Dewan Komisaris No. 003/Dir-Kom/
dan Direksi yang Perseroan/ SK/IX/2011;
memperhatikan • Pedoman Dewan (Board Manual), yang
keberagaman keahlian, mengatur persyaratan,keanggotaan,
pengetahuan, dan komposisi, tugas, wewenang, hak,
pengalaman yang tanggung jawab, pengaturan rapat,
dibutuhkan. dan masa jabatan Dewan Komisaris
dan Direksi, yang disahakan dalam SK
The Company retains the Direksi dan Dewan Komisaris No. 001/
policy on the following: KOM-DIRPERSEROAN/SK/I/2016
• Number of members
of the Board of The provisions are contained in the
Commissioners and the following:
Board of Directors with • Company Articles of Association,
consideration of the ratified on 13 October 2015;
Company’s condition. • GCG Implementation Guidelines that
• Composition of regulate the number, composition,
members of the Board criteria, duty, authority, rights,
of Commissioners and responsibility, meeting setup, and term
the Board of Directors of office of the Board of Commissioners
with consideration and the Board of Directors, ratified in the
of the diversity of Decree of the Board of Commissioners
skills, knowledge, and and the Board of Directors No. 003/Dir-
experience required. Kom/Perseroan/ SK/IX/2011;
• Board Manual that regulates
the requirement, membership,
composition, duty, authority, rights,
responsibility, meeting set up and term
of office of the Board of Commissioners
and the Board of Directors, ratified in
the Decree of the Board of Directors
and the Board of Commissioners No.
001/KOM-DIRPERSEROAN/SK/I/2016
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Rekomendasi Tanggapan Alasan Keterangan
Recommendation Response Reason Remarks
Penentuan jumlah anggota Direksi Telah dipenuhi
mempertimbangkan kondisi Perseroan Fulfilled
Terbuka.
Determine the number of members
of the Board of Directors with
consideration of the conditiona of the
Public Company.
Penentuan komposisi anggota Telah dipenuhi
Dewan Komisaris memperhatikan Fulfilled
keberagaman keahlian, pengetahuan,
dan pengalaman yang dibutuhkan.
Determine the composition
of members of the Board of
Commissioners with consideration of
the diversity in skills, knowledge and
experience required.
Penentuan komposisi anggota Direksi Telah dipenuhi
memperhatikan keberagaman keahlian, Fulfilled
pengetahuan, dan pengalaman yang
dibutuhkan.
Determine the composition of
members of the Board of Directors
with consideration of the diversity
in skills, knowledge, and experience
required.
Anggota Direksi yang membawahi Telah dipenuhi
bidang akuntansi atau keuangan Fulfilled
memiliki keahlian dan/atau
pengetahuan di bidang akuntansi.
Members of the Board of Directors
who oversee the accounting or finance
department have the expertise and/or
knowledge in the accounting field.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Prinsip IV dan VI: Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris dan Direksi
Principle IV and VI: Improving the Quality of the Implementation of Duties and Responsibilities of the Board of Commissioners and
the Board of Directors
Rekomendasi Tanggapan Alasan Keterangan
Recommendation Response Reason Remarks
Dewan Komisaris mempunyai kebijakan Dalam pelaksanaannya, • Ketentuan tersebut tercantum dalam
penilaian sendiri (self-assessment) penilaian kinerja Dewan Pedoman Dewan (Board Manual)
untuk menilai kinerja Dewan Komisaris. Komisaris Perseroan yang disahkan dalam SK Direksi dan
The Board of Commissioners retains dilakukan oleh Pemegang Komisaris PT Bakrieland Development
the policy on self-assessment to Saham dalam Rapat Tbk No. 001/ KOM- DIR-PERSEROAN/
evaluate the performance of the Board Umum Pemegang Saham. SK/I/2016 tentang Pengesahan Board
of Commissioners. In its implementation, Manual.
the performance • Terdapat SK Dewan Komisaris No.
assessment of the Board 198/ KOM-BLD/SK/XII/09 tentang Tata
of Commissioners of the Cara Evaluasi Kinerja Direksi, Dewan
Company is conducted Komisaris dan Komite di bawah Dewan
by the Shareholders in Komisaris.
the General Meeting of • Pedoman tersebut menjelaskan bahwa
Shareholders.. penilaian Kinerja Dewan Komisaris
dilakukan oleh Pemegang Saham
dalam Rapat Umum Pemegang Saham
Tahunan (RUPST), dengan berdasarkan
ukuran KPI yang berdasarkan fungsi,
tugas, dan tanggung jawabnya
sebagaimana yang tercantum dalam
Anggaran Dasar Perseroan.
• Provisions are contained in the Board
of Manual, ratified by the Decree of
the Board of Directors and the Board
of Commissioners of PT Bakrieland
Development Tbk No. 001/ KOM- DIR-
PERSEROAN/SK/I/2016 regarding the
Ratification of the Board Manual.
• The Board of Commissioners Decree
No. 198/ KOM-BLD/SK/XII/09 regarding
Performance Assessment Procedures
of the Board of Directors, the Board of
Commissioners, and the Committees
under the Board of Commissioners.
• The guidelines explain that the
Performance Assessment of the Board
of Commissioners is carried out by the
Shareholders at the Annual General
Meeting of Shareholders (AGMS), based
on the KPI measurements that refer to
the function, duty, and responsibility as
mentioned in the Company Articles of
Association.
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Performance Highlights Management Report Company Profile Business Support Unit
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Rekomendasi Tanggapan Alasan Keterangan
Recommendation Response Reason Remarks
Kebijakan penilaian sendiri (self- Dalam pelaksanaannya, • Ketentuan tersebut tercantum dalam
assessment) untuk menilai kinerja penilaian kinerja Komisaris Pedoman Dewan (Board Manual)
Dewan Komisaris diungkapkan melalui Perseroan dilakukan oleh yang disahkan dalam SK Direksi dan
Laporan Tahunan Perseroan Terbuka. Pemegang Saham dalam Komisaris PT Bakrieland Development
The policy on self-assessment to Rapat Umum Pemegang Tbk No. 001/ KOM-DIRPERSEROAN/
evaluate the performance of the Board Saham. SK/I/2016 tentang Pengesahan Board
of Commissioners is disclosed in the In its implementation, the Manual.
Annual Report of the Public Company. performance assessment • Terdapat SK Dewan Komisaris No.
of the Company’s Board of 198/ KOM-BLD/SK/XII/09 tentang Tata
Commissioners is carried Cara Evaluasi Kinerja Direksi, Dewan
out by the Shareholders Komisaris dan Komite di bawah Dewan
at the General Meeting of Komisaris.
Shareholders. • Pedoman tersebut menjelaskan bahwa
penilaian Kinerja Direksi dilakukan
oleh Pemegang Saham dalam RUPST,
dengan berdasarkan ukuran KPI yang
berdasarkan fungsi, tugas, dan tanggung
jawabnya sebagaimana yang tercantum
dalam Anggaran Dasar Perseroan.
• Provisionsare contained in the Board
Manual, ratified under the Decree of
the Board of Directors and the Board
of Commissioners of PT Bakrieland
Development Tbk No. 001/ KOM-
DIRPERSEROAN/SK/I/2016 regarding
the Ratification of the Board Manual.
• Decree of the Board of the Board of
Commissioners No. 198/ KOM-BLD/SK/
XII/09 on the Performance Assessment
Procedures of the Board of Directors,
the Board of Commissioners, and
the Committees under the Board of
Commissioners
• The Manual explains that performance
assessment of the Board of Directors
is conducted by the Shareholders
at the Annual GMS based on KPI
measurements, which refer to the
function, duty, and responsibility as
stated in the Company Articles of
Association.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Rekomendasi Tanggapan Alasan Keterangan
Recommendation Response Reason Remarks
Kebijakan penilaian sendiri (self- Perseroan telah Kebijakan mengenai penilaian kinerja
assessment) untuk menilai kinerja m e l a k s a n a k a n Dewan Komisaris dicantumkan dalam
Dewan Komisaris diungkapkan melalui pengungkapan atas Pedoman Dewan (Board Manual) yang
Laporan Tahunan Perseroan Terbuka. kebijakan penilaian telah diungkapkan dalam Laporan Tahunan
The policy on self-assessment to kinerja Dewan Komisaris Perseroan setiap tahun.
evaluate the performance of the Board dalam Laporan Tahunan The policy on the performance assessment
of Commissioners is disclosed through Perseroan of the Board of Commissioners is stated
the Annual Report of the Public The Company discloses in the Board Manual as disclosed in the
Company. its policy on performance Company’s Annual Report every year.
assessment of the Board
of Commissioners in
the Company’s Annual
Report.
Kebijakan penilaian sendiri (self- Perseroan telah Kebijakan mengenai penilaian kinerja Halaman [**]
assessment) untuk menilai kinerja m e l a k s a n a k a n Direksi dicantumkan dalam Pedoman (Kriteria Penilaian
Direksi diungkapkan melalui Laporan pengungkapan atas Dewan (Board Manual) yang telah Kinerja)
Tahunan Perseroan Terbuka. kebijakan penilaian kinerja diungkapkan dalam Laporan Tahunan Page [**]
The policy on self-assessment to Direksi dalam Laporan Perseroan setiap tahun. (Criteria in
evaluate the performance of the Board Tahunan Perseroan. The policy on the performance Performance
of Directors is disclosed in the Annual The Company discloses assessment of the Board of Directors is Assessment)
Report of the Public Company. its policy on the stated in the Board Manual as disclosed in
performance assessment the Company’s Annual Report every year.
of the Board of Directors
in the Company’s Annual
Report.
Dewan Komisaris mempunyai kebijakan Perseroan telah memiliki Kebijakan mengenai pengunduran diri
terkait pengunduran diri anggota kebijakan mengenai Dewan Komisaris diatur dalam Pedoman
Dewan Komisaris apabila terlibat dalam pengunduran diri Dewan Dewan (Board Manual) yang disahkan
kejahatan keuangan. Komisaris. dalam SK Direksi dan Komisaris PT
The Board of Commissioners retains The Company retains Bakrieland Development Tbk No. 001/
the policy related to the resignation the policy on the KOM-DIRPERSEROAN/SK/I/2016 tentang
of members of the Board of resignation of the Board Pengesahan Board Manual.
Commissioners if involved in financial of Commissioners. The policy on the resignation of the
crime. Board of Commissioners is regulated in
the Board Manual, ratified in the Decree
of the Board of Directors and the Board
of Commissioners of PT Bakrieland
Development Tbk No. 001/KOM-
DIRPERSEROAN/SK/I/2016 regarding the
Ratification of the Board Manual.
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Performance Highlights Management Report Company Profile Business Support Unit
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Rekomendasi Tanggapan Alasan Keterangan
Recommendation Response Reason Remarks
Direksi mempunyai kebijakan terkait Perseroan telah memiliki Kebijakan mengenai pengunduran diri Halaman [**]
pengunduran diri anggota Direksi kebijakan mengenai Direksi diatur dalam Pedoman Dewan (Pedoman Tata
apabila terlibat dalam kejahatan pengunduran diri Direksi. (Board Manual) yang disahkan dalam Tertib Kerja
keuangan. SK Direksi dan Komisaris PT Bakrieland Direksi)
The Company retains the Development Tbk No.001/KOMDIR- Page [**]
The Board of Directors retains the policy on the resignation PERSEROAN/SK/I/2016 tentang (Work Procedure
policy related to the resignation of of the Board of Directors. Pengesahan Board Manual. Guidelines of
members of the Board of Directors if The policy on the resignation of the the Board of
the concerned is involved in financial Board of Directors is regulated in the Directors)
crime. Board Manual, ratified in the Decree of
the Board of Directors and the Board
of Commissioners of PT Bakrieland
Development Tbk No. 001/KOM-
DIRPERSEROAN/SK/I/2016 regarding the
Ratification of the Board Manual.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Rekomendasi Tanggapan Alasan Keterangan
Recommendation Response Reason Remarks
Dewan Komisaris atau Komite yang Perseroan telah memiliki • Kebijakan mengenai proses nominasi Halaman [**]
menjalankan fungsi Nominasi dan kebijakan yang mengatur anggota Direksi diatur dalam Piagam (Komite Nominasi
Remunerasi menyusun kebijakan tentang proses nominasi Komite Nominasi dan Remunerasi yang dan Remunerasi)
suksesi dalam proses Nominasi anggota Direksi. ditetapkan tanggal 5 Juni 2015 dan
anggota Direksi dalam SK Dewan Komisaris No.001/ Page [**]
The Board of Commissioners or The Company retains the KOM-PERSEROAN/SKDK/I/2017 (Nomination &
that Committee that carries out policy that regulates the tentang Perubahan Susunan Remuneration
the Nomination and Remuneration nomination process of Keanggotaan Komite Nominasi dan Commitee)
function prepares the succession policy members of the Board of Remunerasi. Di dalam Pedoman Dewan
within the process of Nomination and Directors. (Board Manual) yang disahkan dalam
Remuneration of members of the SK Direksi dan Komisaris PT Bakrieland
Board of Directors. Development Tbk No. 001/KOMDIR-
PERSEROAN/ SK/I/2016 tentang
Pengesahan
• Board Manual, dinyatakan bahwa
Dewan Komisaris dan Direksi memiliki
komitmen yang tinggi untuk secara
bersama-sama merealisasikan
kelangsungan usaha Perseroan dalam
jangka panjang yang tercermin pada
terlaksananya suksesi kepemimpinan
dan kontinuitas manajemen di jajaran
organisasi Perseroan.
• The policy on the nomination process
of members of the Board of Directors
is regulated in the Nomination and
Remuneration Committee Charter
validated on 5 June 2015 and the Decree
of the Board of Commissioners No.001/
KOM-PERSEROAN/SKDK/I/2017 on
the Change in the Composition of the
Membership of the Nomination and
Remuneration Committee.
• The Board Manual states that the Board
of Commissioners and the Board of
Directors have a high commitment
to jointly actualize the Company’s
business continuity in the long run
that reflects the implementation of
leadership succession and management
continuity throughout the Company’s
organization.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Aspek 4: Partisipasi Pemangku Kepentingan
Aspect 4: Participation of Stakeholders
Prinsip VII: Meningkatkan Aspek Tata Kelola Perseroan Melalui Partisipasi Pemangku Kepentingan
Principle VII: Improving the Corporate Governance Aspect Through the Participation of Stakeholders
Rekomendasi Tanggapan Alasan Keterangan
Recommendation Response Reason Remarks
Perusahaan Terbuka memiliki kebijakan Perseroan telah memiliki Kebijakan tersebut dicantumkan dalam:
untuk mencegah terjadinya insider kebijakan untuk • Panduan Pelaksanaan GCG, yang
trading. mencegah terjadinya disahkan dalam SK Direksi dan Dewan
A Public Company retains the policy insider trading. Komisaris No. 003/Dir-Kom/Perseroan/
to prevent the occurrence of insider The Company retains SK/IX/2011 tentang Pengesahan
trading. the policy to prevent the Panduan Pelaksanaan GCG, yang
occurrence of insider menyatakan bahwa Perseroan
trading. berkomitmen untuk menyebarluaskan
larangan transaksi efek oleh orang
dalam (insider trading).
• Pedoman Perilaku (Code of Conduct)
menyatakan bahwa karyawan dilarang
terlibat dalam perdagangan surat-
surat berharga Perseroan bila memiliki
informasi dari dalam Perseroan yang
sifatnya material dan bukan bersifat
umum.
The policy is contained in the following:
• GCG Implementation Guidelines,
ratified in the Decree of the
Board of Directors and the Board
of Commissioners No. 003/
Dir-Kom/Perseroan/ SK/IX/2011
on the Ratification of the GCG
Implementation Guidelines, which
states that the Company is committed
to disseminating the prohibition of
securities transactions by insiders
(insider trading)
• The Code of Conduct states that the
employees are prohibited from getting
involved in the trading of securities
of the Company if in possession of
information from within the company
that is material and not general in
nature.
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Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Rekomendasi Tanggapan Alasan Keterangan
Recommendation Response Reason Remarks
Perusahaan Terbuka memiliki kebijakan Perseroan telah memiliki Di dalam Pedoman Perilaku (Code of
anti-korupsi dan antifraud. kebijakan anti-korupsi dan Conduct), dalam hal hubungan karyawan
A Public Company retains the policies anti-fraud. dengan pemasok, untuk semua jenis
on anti-corruption and anti-fraud. The Company retains potongan harga/diskon/komisi yang
the policies on anti- diberikan oleh rekanan Perseroan, baik
corruption and anti-fraud. yang tercatat atas nama Karyawan
maupun Perseroan harus dibukukan
sebagai keuntungan Perseroan dan
bukan keuntungan pribadi Karyawan
yang bersangkutan. Selain itu, Karyawan
perlu melakukan kegiatan konsultasi dan
lobi dengan Rekanan/Pemasok dengan
mengacu kepada prinsip dan kriteria yang
objektif, bukan lobi untuk kepentingan
pribadi Karyawan.
Karyawan Perseroan dilarang meminta
atau menerima kompensasi finansial dan
non finansial untuk kepentingan pribadi
dengan dalih “ucapan terima kasih” dari
pihak Rekanan dan Pemasok. Dalam hal
kebijakan anti fraud, Perseroan memiliki
kebijakan Sistem Pelaporan Pelanggaran
(Whistleblowing System/WBS) yang
mengatur Mekanisme pengungkapan
tindakan pelanggaran atau perbuatan
melanggar hukum perbuatan tidak etis/
tidak bermoral atau perbuatan lain yang
dapat merugikan organisasi maupun
pemangku kepentingan.
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Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Rekomendasi Tanggapan Alasan Keterangan
Recommendation Response Reason Remarks
In the Code of Conduct, with regard to
employees relationships with suppliers, all
types of discounts/rebates/ commissions
given by the Company’s partners, whether
recorded in the name of the employee or
the Company, must be recorded as the
Company’s profit and not the personal
profit of the concerned employee.
Company employees are prohibited
from requesting or receiving financial
and non-financial compensation for
personal interests under the pretext of
«thank you» from partners or suppliers. In
terms of anti-fraud policy, the Company
retains the Whistleblowing System (WBS)
policy that regulates the mechanism for
disclosing violations or acts of violating
the law, unethical/immoral acts, or other
actions that may harm the organization or
stakeholders.
Perusahaan Terbuka memiliki kebijakan Perseroan telah memiliki Ketentuan mengenai pemasok diatur
tentang seleksi dan peningkatan kebijakan tentang dalam kebijakan pengadaan barang dan/
kemampuan pemasok atau vendor. seleksi dan peningkatan atau jasa yang disahkan dalam SK Direksi
A Public Company retains the policy kemampuan pemasok No.001/DIR-PERSEROAN/SKD/I/2025
on the selection and improvement of atau vendor. tentang Pengesahan Kebijakan Pengadaan
capabilities of suppliers or vendors. The Company retains the Barang dan/atau Jasa. Kebijakan mengenai
policy on the selection hal tersebut diatur dalam Panduan
and improvement of Pelaksanaan GCG, yang disahkan dalam
capabilities of suppliers or SK Direksi dan Dewan Komisaris No. 003/
vendors. Dir-Kom/Perseroan/SK/IX/2011 tentang
Pengesahan Panduan Pelaksanaan GCG.
Provisions concerning suppliers are
regulated in the policy on the procurement
of goods and/or services, ratified in
the Decree of the Board of Directors
No. 001/DIR-PERSEROAN/SKD/I/2025
on the Ratification of the Policy on the
Procurement of Goods and/or Services.
The policy on this matter is regulated in the
GCG Implementation Guidelines, ratified
in the Decree of the Board of Directors
and the Board of Commissioners No. 003/
Dir-Kom/Perseroan/SK/IX/2011 regarding
the Ratification of GCG Implementation
Guidelines.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Rekomendasi Tanggapan Alasan Keterangan
Recommendation Response Reason Remarks
Perusahaan Terbuka memiliki kebijakan Perseroan telah memiliki Kebijakan mengenai hal tersebut diatur
tentang pemenuhan hak-hak kreditur. kebijakan mengenai dalam Panduan Pelaksanaan GCG, yang
A Public Company retains the policy on pemenuhan hak kreditur. disahkan dalam SK Direksi dan Dewan
fulfilling the rights of creditors. The Company retains the Komisaris No. 003/Dir-Kom/Perseroan/
policy on fulfilling the SK/IX/2011 tentang Pengesahan Panduan
rights of creditors. Pelaksanaan GCG.
The policy on this matter is regulated
in the GCG Implementation Guidelines,
ratified in the Decree of the Board of
Directors and the Board of Commissioners
No. 003/Dir-Kom/Perseroan/SK/IX/2011
regarding the Ratification of the GCG
Implementation Guidelines.
Perusahaan Terbuka memiliki kebijakan Perseroan telah memiliki Kebijakan mengenai sistem pelaporan Halaman [**]
sistem pelaporan pelanggaran. kebijakan sistem pelanggaran disahkan dalam SK Direksi (Sistem Pelaporan
A Public Company retains the policy pelaporan pelanggaran. No. 118/SK/Dir-BLD/VIII/09 tentang Pelanggaran
on the violation reporting system. The Company retains the Pembentukan dan Penunjukan Tim Khusus Page [**]
policy on the violation Pengelola Pelaporan Pelanggaran (TKPP)/ (Violation
reporting system. WBS. Reporting System
The policy on the violation reporting / WBS)
system was ratified in the Decree of the
Board of Directors No. 118/SK/Dir-BLD/
VIII/09 regarding the Establishment and
Appointment of the Special Team for the
Management of Violation Reporting/WBS
(TKPP).
Perusahaan Terbuka memiliki kebijakan Perseroan telah memiliki Kebijakan mengenai pemberian insentif Halaman [**]
pemberian insentif jangka panjang kebijakan tentang jangka panjang diatur dalam Peraturan (Kebijakan
kepada Direksi dan karyawan. pemberian insentif jangka Perseroan tentang jaminan sosial dan Remunerasi
A Public Company retains the policy on panjang. kesejahteraan karyawan, termasuk di Dewan Komisaris
providing long-term incentive to the The Company retains the dalamnya Jaminan Hari Tua. Selain itu, dan Direksi)
Board of Directors and employees. policy on providing long- Perseroan juga berkomitmen untuk Page [**]
term incentive. memberikan penghargaan atas dedikasi (Policy on
karyawan yang telah bekerja pada setiap Remuneration
masa bakti tertentu, yang diatur dalam of the Board of
Peraturan Perseroan. commissioners
This policy on providing long-term and the Board of
incentives is stipulated in the Company Directors)
Regulations regarding social security
and employee welfare, including the
Pension Plan. In addition, the Company
is also committed to providing a token
of appreciation for the dedication of
employees who have worked for a certain
period of services, as regulated in the
Company Regulations.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
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Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Rekomendasi Tanggapan Alasan Keterangan
Recommendation Response Reason Remarks
Perusahaan Terbuka memanfaatkan Perseroan memanfaatkan
Perseroan memanfaatkan aplikasi, situs Halaman [**]
penggunaan teknologi informasi penggunaan media sosial
website pihak ketiga, dan media sosial (Informasi
secara lebih luas selain situs website dan software yang dapat
sebagai sarana keterbukaan informasi situs website
Perseroan sebagai media keterbukaan menunjang aktivitas
dengan konsumen, yang memungkinkan Perseroan)
informasi. operasional. konsumen mendapatkan informasi,
menyampaikan keluhan, maupun Page [**]
A Public Company makes use of The Company makes kepuasan dalam menggunakan produk (Company
information technology on a wider use of social media and Perseroan, dan memudahkan Perseroan website)
scale than the Company website as the software that can support untuk menyusun laporan periodik, dapat
media for information disclosure. operational activities. memantau rating kompetitor, tren
negatif dan positif, dan data lainnya yang
diperlukan.
The Company makes use of applications,
third-party websites and social media
as means for information disclosure to
consumers, allowing consumers to obtain
information and submit complaints or
satisfactory comments about using
the Company’s products, and as an easy
means for the Company to prepare
periodic reports, monitor competitor
ratings, negative and positive trends, and
other necessary data.
Laporan Tahunan Perseroan Terbuka Perseroan telah Di dalam Laporan Tahunan Perseroan, Halaman [**]
mengungkapkan pemilik manfaat akhir mengungkapkan pemilik pada bagian Ikhtisar Saham, diungkapkan (Nama Pemegang
dalam kepemilikan saham Perseroan manfaat akhir dalam informasi mengenai komposisi pemegang Saham Utama dan
Terbuka paling sedikit 5% (lima persen), kepemilikan saham saham, baik yang kepemilikannya di atas Pengendali dengan
selain pengungkapan pemilik manfaat Perseroan Terbuka paling maupun di bawah 5%. Persentase
akhir dalam kepemilikan saham sedikit 5%. Kepemilikan)
Perseroan Terbuka melalui pemegang In the Stock Overview section of the
saham utama dan pengendali. The Company discloses Company’s Annual Report, information is Page [**]
the ultimate beneficial disclosed regarding the composition of (Name of Majority
The Annual Report of a Public Company owner of the Public shareholders, both on the ownership of and Controlling
discloses the ultimate beneficial owner Company’s shares of at above and below 5%. Shareholder with
of at least 5% (five percent)of shares in least 5%. Percentage of
the Public company,in addition to the Ownership)
disclosure of the ultimate beneficial
owner of a Public Company’s shares
through the majority or controlling
shareholder.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
RENCANA PENINGKATAN KUALITAS GCG TAHUN PLANS FOR IMPROVEMENT OF GCG QUALITY IN
2026 2026
Dengan mempertimbangkan hasil penilaian mandiri atas penerapan By taking into account the results of an independent assessment
GCG di lingkungan Perseroan dan Entitas Anak Perusahaan, of GCG implementation within the Company and Subsidiaries, the
Perseroan berkomitmen untuk secara konsisten melakukan Company is committed to consistently carrying out continuous
perbaikan yang berkelanjutan terhadap implementasi GCG pada improvements on GCG implementation in all aspects so that it is
segala aspek agar senantiasa selaras dengan perkembangan regulasi in line with development in regulations and can accommodate the
dan dapat mengakomodir kompleksitas bisnis yang semakin maju. increasingly advanced business complexity.
Pada tahun 2026 mendatang, Perseroan secara bertahap akan In this coming year of 2026, the Company will gradually begin
mulai menerapkan prinsip GCG sesuai dengan Pedoman Umum to implement GCG principles in accordance with the Indonesian
Governansi Korporat Indonesia (PUGKI) dan secara berkelanjutan Corporate Governance General Guidelines (PUGKI) and
mengimplementasikan praktik GCG dalam seluruh proses bisnis, sustainably implement GCG practices in all areas of the business
dengan mendorong keterbukaan dan akuntabilitas. process by encouraging transparency and accountability.
Selanjutnya, Perseroan akan memperkuat pelaksanaan program Subsequently, the Company will strengthen the implementation
Risk Champion di Entitas Anak Perusahaan. Melalui peran aktif of the Risk Champion program in Subsidiaries. Through the
Risk Champion dalam memantau risiko di dalam organisasi, active role of the Risk Champion in risk monitoring inside the
Perseroan melihat fungsi krusial Risk Champion dalam mendukung organization, the Company sees the crucial function of the Risk
penerapan proses dan struktur manajemen risiko yang lebih Champion in supporting the implementation of a more effective
efektif. process and risk management structure.
Selain itu, Perseroan juga berkomitmen untuk menerapkan In addition, the Company is also committed to applying
kepatuhan terhadap peraturan perundang-undangan yang compliance with applicable laws and regulations, including
berlaku termasuk regulasi pasar modal dan secara berkelanjutan the capital market regulations, and sustainably strengthening
memperkuat pengawasan Dewan Komisaris melalui peran Komite supervision of the Board of Commissioners through the role of
Audit dalam melakukan penelaahan laporan keuangan sebelum the Audit Committee in reviewing the financial statements prior
menyampaikan kepada regulator. to submission to the regulator.
RAPAT UMUM PEMEGANG SAHAM GENERAL MEETING OF SHAREHOLDERS
Rapat Umum Pemegang Saham (RUPS) merupakan organ The General Meeting of Shareholders (GMS) is the highest organ
tertinggi dalam struktur tata kelola Perseroan yang mempunyai in the Company’s governance structure with all the rights and
segala hak dan kewenangan yang tidak dimiliki oleh Direksi atau authorities that the Board of Directors or Board of Commissioners
Dewan Komisaris. Selain itu RUPS juga berfungsi sebagai wadah do not have. In addition, the GMS also functions as the forum
bagi para pemegang saham untuk mengambil keputusan strategis for the shareholders to make strategic decisions related to the
terkait pengurusan Perseroan. Keputusan yang diambil dalam management of the Company. Decisions taken in the GMS
RUPS didasarkan pada kepentingan Perseroan, serta dilakukan are based on the interests of the Company, and conducted
secara wajar dan transparan. appropriately and transparently.
Mengacu pada Anggaran Dasar Perseroan dan peraturan Referring to the Company Articles of Association and applicable
perundang-undangan yang berlaku, Perseroan mengenal 2 (dua) laws and regulations, the Company recognizes 2 (two) types
jenis RUPS, yaitu RUPS Tahunan dan RUPS Luar Biasa. Pelaksanaan of GMS, namely the Annual GMS and the Extraordinary GMS.
RUPS Tahunan wajib dilakukan dalam jangka waktu paling lambat Implementation of the Annual GMS is mandatory to be held at
6 (enam) bulan setelah tahun buku berakhir, sedangkan RUPS Luar the latest within the period of 6 (six) months after the end of the
Biasa dapat dilakukan sewaktu-waktu atas permintaan Direksi financial year, while Extraordinary GMS can be held at any time
atau pemegang saham yang memiliki hak suara minimal 10% dari upon request from the Board of Directors or shareholders with
total suara yang dikeluarkan Perseroan. minimal voting rights of at least 10% from the total votes issued
by the Company.
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Performance Highlights Management Report Company Profile Business Support Unit
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Melalui RUPS, pemegang saham berhak untuk menyetujui Through the GMS, the shareholders have the right to approve the
agenda-agenda strategis Perseroan, seperti perubahan anggaran Company’s strategic agenda, such as the change in the Articles of
dasar dan dokumen tata kelola utama, pengusulan calon anggota Association and main governance documents and proposals for
Dewan Komisaris dan Direksi, maupun aksi korporasi yang bersifat candidate members of the Board of Commissioners and the Board
material (penerbitan saham baru, merger, akuisisi, penjualan aset of Directors, as well as material corporate actions (issuance of new
signifikan, dll). shares, mergers, acquisitions, sale of significant assets, etc).
Untuk mendukung transparansi dan inklusivitas, dokumen terkait To support transparency and inclusivity, related documents
proses RUPS, di antaranya pemanggilan maupun hasil voting concerning the GMS process, among others, invitation or voting
dan keputusan RUPS, tersedia dalam dua bahasa, yaitu Bahasa results, and GMS resolutions, are available in two languages,
Indonesia dan Bahasa Inggris. namely Bahasa Indonesia and English.
RUPS 2025 2025 GMS
Perseroan menyelenggarakan RUPS Tahunan pada tanggal 19 The Company held its Annual GMS on 19 June 2025 (at 11.00-11.19
Juni 2025 (pukul 11.10-11.19 WIB), bertempat di The Bridge Western Indonesian Time), located at The Bridge Function Room –
Function Room – Hotel Horison Ultima Suites & Residences Horison Ultima Suites & Residences Rasuna Hotel, Jakarta, Rasuna
Rasuna Jakarta, Kawasan Rasuna Epicentrum, Jl. H.R. Rasuna Said Epicentrum, Jl. H.R. Rasuna Said – South Jakarta. Thenumber of
– Jakarta Selatan. Jumlah saham yang dihadiri oleh pemegang shares attended by shareholders and/or their legitimate proxies
saham dan/atau wakil mereka yang sah dalam Rapat adalah in the Meeting totals 6,219,659,948 shares, or the equivalent
sejumlah 6.219.659.948 saham atau sama dengan 14,29% dari of 14.29% from the total shares issued by the Company. The
seluruh saham yang telah dikeluarkan oleh Perseroan. Perseroan Company used an independent party to conduct the vote count,
menggunakan pihak independen untuk melakukan perhitungan namely the Notary Office of Aryanti Artisari, S.H., M.Kn.
suara, yaitu Kantor Notaris Aryanti Artisari, S.H., M.Kn.
Pemanggilan RUPS telah disampaikan sesuai dengan ketentuan, Invitations to the GMS were sent in accordance with provisions,
yaitu selambat-lambatnya 21 hari sebelum pelaksanaan RUPS, namely at the latest by 21 days prior to the date of the GMS,
dengan mencantumkan penjelasan terkait mata acara rapat. by stating the explanation related to the meeting agenda. The
Perseroan memperbolehkan pemegang saham melakukan voting Company allowed shareholders to vote in absentia through their
in absentia melalui kuasa yang sah. Seluruh anggota Dewan legitimate proxies. All members of the Board of Commissioners
Komisaris dan anggota Direksi menghadiri RUPS Tahunan 2025, and members of the Board of Directors attended the 2025 Annual
dengan kehadiran sebagai berikut: GMS, with attendance as follows:
Dewan Komisaris
Board of Commissioners
Bambang Irawan Hendradi Komisaris Utama | President Commissioner
Armansyah Yamin Komisaris | Commissioner
Kanaka Puradiredja Komisaris Independen | Independent Commissioner
Direksi
Board of Directors
Resza Adikreshna Direktur Utama | President Director
Melky Aliandri Direktur | Director
Sisilia Direktur | Director
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Hasil Keputusan RUPST Pertama 2025 Resolutions of the First GMS 2025
Sesuai dengan ketentuan yang berlaku, hasil voting dan Keputusan In accordance with applicable provisions, results of the voting
RUPS diumumkan ke publik melalui penyampaian Risalah Rapat and GMS Resolutions were announced to the public through
Umum Pemegang Saham Tahunan PT Bakrieland Development submission of the Minutes of Meeting of the Annual General
Tbk berdasarkan Surat No.: 029/SKL/BLD-CORSEC-LEGAL/ Meeting of Shareholders of PT Bakrieland Development Tbk
HN/VI/2025 tanggal 23 Juni 2025. Mata acara, keputusan, serta based on Letter No.: 029/SKL/BLD-CORSEC-LEGAL/HN/VI/2025
realisasi dari RUPST Pertama dapat dilihat di tabel berikut: dated 23 June 2025. The meeting agenda, resolutions, as well as
realization of the First GMS may be viewed in the table below:
Mata Acara Keputusan Realisasi
No
Meeting Agenda Resolution Realization
1 Persetujuan atas laporan pertanggungjawaban Sesuai dengan ketentuan Pasal 86 ayat (1) Dilaksanakan Rapat
Direksi tentang jalannya Perseroan untuk tahun Undang-Undang Nomor 40 Tahun 2007 Kedua Atas Rapat
buku yang berakhir pada tanggal 31 Desember (selanjutnya disebut “UUPT”), Pasal 41 ayat (1) Umum Pemegang
2024. huruf a Peraturan OJK Nomor 15 Tahun 2020, dan Saham Tahunan pada
Approval of the accountability report of the Pasal 11 ayat 2 huruf a Anggaran Dasar Perseroan, tanggal 1 Juli 2025.
Board of Directors on the management of the Rapat hanya sah dan mengikat apabila dihadiri The Second Meeting
Company for the financial year that ended on 31 oleh para pemegang saham dan/atau kuasa of the Annual
December 2024. mereka yang sah yang mewakili lebih dari 1/2 General Meeting of
2 Persetujuan dan Pengesahan atas Laporan Posisi (satu per dua) bagian dari seluruh saham yang Shareholders was held
Keuangan dan Laporan Laba Rugi dan Penghasilan telah dikeluarkan oleh Perseroan. on 1 July 2025.
Komprehensif Lain Perseroan untuk tahun buku In accordance with the provisions in Article 86
yang berakhir pada tanggal 31 Desember 2024. paragraph (1) of Law No. 40 of Year 2007 (here
Approval and Ratification of the Company’s in after as "UUPT"), Article 41 paragraph (1) letter
Financial Position Report and Report on the a of OJK Regulation No. 15 Year 2020, and Article
Profit-Loss and Other Comprehensive Income 11 paragraph (2) letter a of Company Articles
for the financial year that ended on 31 December of Association, the Meeting is only valid and
2024. binding if attended by the shareholders and/or
their authorized proxies representing more than
3 Persetujuan penunjukan Kantor Akuntan Publik
½ (one half) of the total shares issued by the
Independen untuk melakukan audit atas buku
Company.
Perseroan untuk tahun buku 2025.
Approval on the appointment of the Independent
Public Accounting Firm to audit the Company’s
books for the 2025 financial year.
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Mata Acara Keputusan Realisasi
No
Meeting Agenda Resolution Realization
Bahwa jumlah saham yang dihadiri oleh pemegang
saham dan/atau wakil mereka yang sah dalam
Rapat adalah sejumlah 6.219.659.948 saham
atau sama dengan 14,29% dari seluruh saham
yang telah dikeluarkan oleh Perseroan, sehingga
Rapat dinyatakan tidak memenuhi ketentuan
kuorum mengenai kehadiran dan tidak berhak
untuk mengambil keputusan-keputusan yang sah
dan mengikat mengenai hal-hal yang disebutkan
dalam Mata Acara Rapat.
The number of shares attended by the
shareholders and/or their legitimate proxies
in the Meeting totaled 6,219,659,948 shares,
or the equivalent of 14.29% of the total shares
issued by the Company; therefore the Meeting
was declared not have fulfilled the attendance
quorum requirements and was not entitled
tomake legal and binding decisions regarding the
matters mentioned in the Meeting Agenda.
Oleh karenanya akan diadakan pemanggilan rapat
kedua yang mana waktu dan pemanggilannya akan
ditentukan selanjutnya dengan memperhatikan
ketentuan Anggaran Dasar Perseroan, UUPT, dan
Peraturan OJK Nomor 15 Tahun 2020.
For this reason, an invitation to a second meeting
will be conducted, of which the time and invitation
will be further determined by considering
the provisions of the Company’s Articles of
Association, UUPT, and OJK Regulations No. 15
of Year 2020.
Sehubungan dengan tidak terpenuhinya kuorum pada RUPS In the context of the failure to meet quorum at the First GMS on
Tahunan Pertama pada 19 Juni 2025, Perseroan menyelenggarakan 19 June 2025, the Company held the Second GMS on 1 July 2025
RUPST Kedua pada tanggal 1 Juli 2025 (pukul 10.36 – 11.25 WIB), (at 10.36-11.25 Western Indonesian Time), located at The Grand
bertempat di The Grand Onyx Ballroom Hotel The Groves Suites, Onyx Ballroom Hotel, The Groves Suites, Rasuna Epicentrum,
Kawasan Rasuna Epicentrum, Jl. H.R. Rasuna Said, Jakarta Selatan. Jl. H.R. Rasuna Said, South Jakarta. The total shares attended by
Jumlah saham yang dihadiri oleh pemegang saham dan/atau wakil the shareholders and/or their legitimate proxies in the Meeting
mereka yang sah dalam Rapat adalah sejumlah 15.209.463.814 totalled 15,209,463,814 shares, or the equivalent of 34.95% of
saham atau sama dengan 34,95% dari seluruh saham yang telah the total shares issued by the Company. The Company used an
dikeluarkan oleh Perseroan. Perseroan menggunakan pihak independent party to conduct the vote count, namely Notary
independen untuk melakukan perhitungan suara, yaitu Kantor Office of Aulia Taufani, S.H.
Notaris Aulia Taufani, S.H.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Pemanggilan RUPS telah disampaikan sesuai dengan ketentuan, Invitations to the GMS were sent in accordance with provisions,
yaitu selambatnya 7 hari sebelum pelaksanaan RUPS, dengan namely at the latest by 7 days prior to the date of the GMS,
mencantumkan penjelasan terkait mata acara rapat. Perseroan by stating the explanation related to the meeting agenda.
memperbolehkan pemegang saham melakukan voting in absentia The Company allowed the shareholders to vote in absentia
melalui kuasa yang sah. Seluruh anggota Dewan Komisaris dan through their legitimate proxies. All members of the Board of
anggota Direksi menghadiri RUPST Kedua 2025, dengan kehadiran Commissioners and members of the Board of Directors attended
sebagai berikut: the Second GMS of 2025, with attendance as follows:
Dewan Komisaris
Board of Commissioners
Bambang Irawan Hendradi Komisaris Utama | President Commissioner
Armansyah Yamin Komisaris | Commissioner
Kanaka Puradiredja Komisaris Independen | Independent Commissioner
Direksi
Board of Directors
Resza Adikreshna Direktur Utama | President Director
Melky Aliandri Direktur | Director
Sisilia Direktur | Director
Hasil Keputusan RUPST Kedua 2025 Resolutions of the Second GMS 2025
Sesuai dengan ketentuan yang berlaku, hasil voting dan Keputusan In accordance with applicable provisions, results of the voting
RUPS diumumkan ke publik melalui penyampaian Risalah Rapat and GMS Resolutions were announced to the public through
Umum Pemegang Saham Tahunan PT Bakrieland Development submission of the Minutes of Meeting of the Annual General
Tbk berdasarkan Surat No.: 059/SKL/BLD-CORSEC-LEGAL/HN/ Meeting of Shareholders of PT Bakrieland Development Tbk based
VII/2025 tanggal 3 Juli 2025. Mata acara, keputusan, serta realisasi on Letter No.: 059/SKL/BLD-CORSEC-LEGAL/HN/VII/2025
dari RUPST Kedua dapat dilihat di tabel berikut: dated 3 July 2025. The meeting agenda, resolutions, as well as
realization of the Second GMS may be viewed in the table below:
Mata Acara Keputusan Realisasi
No
Meeting Agenda Resolution Realization
1 Persetujuan atas laporan Menyetujui laporan pertanggungjawaban Penyampaian Laporan Keuangan
pertanggungjawaban Direksi tentang Direksi tentang jalannya Perseroan untuk Tahunan 2024 pada tanggal 26 Maret
jalannya Perseroan untuk tahun buku tahun buku yang berakhir pada tanggal 2025 berdasarkan penyampaian
yang berakhir pada tanggal 31 Desember 31 Desember 2024. surat kepada OJK No.: 009/SKL/BLD-
2024. Approved the accountability report CORSEC-LEGAL/HN/III/2025.
Approval of the accountability report of the Board of Directors on the Submission of the 2024 Financial Report
of the Board of Directors on the management of the Company for on 26 March 2025 based on submission
management of the Company for the financial year which ended on 31 letter to OJK No.: 009/SKL/BLD-
the financial year that ended on 31 December 2024. CORSEC-LEGAL/HN/III/2025.
December 2024.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Mata Acara Keputusan Realisasi
No
Meeting Agenda Resolution Realization
2 Persetujuan dan Pengesahan atas Menyetujui dan mengesahkan atas Penyampaian Laporan Keuangan
Laporan Posisi Keuangan dan Laporan Laporan Posisi Keuangan dan Laporan Tahunan 2024 pada tanggal 26 Maret
Laba Rugi dan Penghasilan Komprehensif Laba Rugi dan Penghasilan Komprehensif 2025 berdasarkan penyampaian
Lain Perseroan untuk tahun buku yang Lain Perseroan untuk tahun buku yang surat kepada OJK No.: 009/SKL/BLD-
berakhir pada tanggal 31 Desember berakhir pada tanggal 31 Desember 2024 CORSEC-LEGAL/HN/III/2025.
2024. serta memberikan pembebasan dan Submission of the 2024 Annual Financial
Approval and Ratification of the pelunasan tanggung jawab sepenuhnya Report on 26 March 2025 based on letter
Company’s Financial Position Report (volledig acquit et de charge) kepada to OJK No.009/SKL/BLD-CORSEC-
and Report on the Profit-Loss and Other anggota Direksi Perseroan atas tindakan LEGAL/HN/III/2025.
Comprehensive Income for the financial pengurusan dan kepada anggota Dewan
year which ended on 31 December 2024. Komisaris Perseroan atas tindakan
pengawasan yang telah dilakukan dalam
tahun buku yang berakhir pada tanggal
31 Desember 2024, sepanjang tindakan-
tindakan tersebut tercermin dalam
Laporan Tahunan Perseroan tahun buku
yang berakhir pada tanggal 31 Desember
2024.
Approved and ratified the Company’s
Financial Position Report and
Report on the Profit-Loss and Other
Comprehensive Income for the financial
year that ended on 31 December 2024,
as well as granted full release and
discharge (volledig acquit et de charge)
to members of the Board of Directors
of the Company for management
activities and to members of the Board
of Commissioners of the Company
for supervisory activities carried out
during the financial year that ended on
31 December 2024 for as long as these
activities are reflectedin the Company’s
Annual Report for the financial year that
ended on 31 December 2024.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Mata Acara Keputusan Realisasi
No
Meeting Agenda Resolution Realization
3 Persetujuan penunjukan Kantor Akuntan Menyetujui pemberian wewenang Penunjukan Kantor Akuntan Publik
Publik Independen untuk melakukan kepada Dewan Komisaris atas usulan Y. Santosa Dan Rekan berdasarkan
audit atas buku Perseroan untuk tahun Komite Audit untuk menunjuk dan penyampaian surat kepada OJK No.:
buku 2025. mengangkat Kantor Akuntan Publik 082/SKL/BLD-CORSEC-LEGAL/HN/
Approval on the appointment of the Independen yang terdaftar di Otoritas VIII/2025 tanggal 4 Agustus 2025.
Independent Public Accounting Firm to Jasa Keuangan yang akan melakukan The appointment of the Public
audit the Company’s books for the 2025 audit Laporan Keuangan Perseroan Accounting Firm of Y. Santosa and
financial year. untuk tahun buku yang berakhir pada Partner is based on the submission letter
tanggal 31 Desember 2025 dan periode- to OJK No.:082/SKL/BLD-CORSEC-
periode lainnya dalam tahun buku 2025 LEGAL/HN/VIII/2025 dated 4 August
serta memberikan wewenang dan kuasa 2025.
sepenuhnya kepada Direksi Perseroan
untuk menetapkan honorarium
serta persyaratan-persyaratan lain
penunjukannya dan menunjuk Akuntan
Publik dan/atau Kantor Akuntan Publik
pengganti dan menetapkan kondisi
dan persyaratan penunjukannya jika
Akuntan Publik dan/atau Kantor Akuntan
Publik yang telah ditunjuk tersebut tidak
dapat melaksanakan atau melanjutkan
tugasnya karena sebab apapun,
termasuk alasan hukum dan peraturan
perundang-undangan di bidang pasar
modal atau tidak tercapai kesepakatan
mengenai besaran honorarium audit
dan pengangkatan Akuntan Publik
Independen tersebut.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Mata Acara Keputusan Realisasi
No
Meeting Agenda Resolution Realization
Approved the granting of authority to
the Board of Commissioners for the
Audit Committee’s proposal to appoint
and assign the Independent Accounting
Firm registered on the Financial Services
Authority to audit the Company’s
Financial Report for the financial year
that ended on 31 December 2025 and
other periods within the financial year of
2025, as well as granting full authority and
power to the Board of Directors of the
Company to determine the honorarium
and other appointment requirements
and appoint the replacement Public
Accountant and/or Public Accounting
Firm and determine the appointment
conditions and requirements should
the appointed Public Accountant and/
or Public Accounting Firm not be able
to carry out or continue their tasks
for any reason, including legal reasons
and regulations in the capital market
sector or failure to reach an agreement
regarding the amount of the audit fee
and the appointment of the concerned
Independent Public Accountant.
DEWAN KOMISARIS BOARD OF COMMISSIONERS
Dewan Komisaris merupakan salah satu organ utama dalam The Board of Commissioners is one of the main organs in the
struktur Tata Kelola Perseroan yang menjalankan fungsi Corporate Governance structure that carries out the supervisory
pengawasan secara umum dan/atau khusus sesuai dalam Batasan function in general and/or specifically in accordance with the
Anggaran Dasar Perseroan, serta bertugas memberi nasihat limitation of the Company’s Articles of Association, as well as
kepada Direksi atas kebijakan Direksi dan jalannya kegiatan being assigned to provide advice to the Board of Directors on its
pengurusan Perseroan pada umumnya. policy implementation and in managing the Company in general.
KOMPOSISI DAN MASA JABATAN DEWAN COMPOSITION AND TERM OF OFFICE OF THE
KOMISARIS BOARD OF COMMISSIONERS
Komposisi Dewan Komisaris Perseroan terdiri dari 3 (tiga) anggota, The composition of the Company’s Board of Commissioners
yaitu 1 (satu) Komisaris Utama, 1 (satu) Komisaris, dan 1 (satu) consists of 3 (three) members, namely 1 (one) President
Komisaris Independen. Pengangkatan anggota Dewan Komisaris Commissioner, 1 (one) Commissioner and 1 (one) Independent
dilakukan melalui mekanisme RUPS berdasarkan rekomendasi dan Commissioner. The appointment of members of the Board of
seleksi oleh Komite Nominasi dan Remunerasi. Commissioners is carried out through the GMS mechanism based
on the recommendation and selection by the Nomination and
Remuneration Committee.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Periode jabatan masing-masing anggota Dewan Komisaris adalah The term of office of each of the members of the Board of
3 (tiga) tahun dan dapat diangkat kembali sesuai keputusan Commissioners is 3 (three) years and they may be reappointed in
RUPS. Jabatan anggota Dewan Komisaris akan berakhir apabila accordance with GMS resolution. The term of office of the Board
mengundurkan diri, tidak lagi memenuhi persyaratan, meninggal of Commissioners ends upon resignation, no longer fulfilling
dunia, atau diberhentikan berdasarkan keputusan RUPS. the requirements, passing away, or dismissal based on GMS
resolution.
Susunan Dewan Komisaris per 31 Desember 2025 adalah sebagai The composition of the Board of Commissioners as of 31
berikut: December 2025 is as follows:
Nama Jabatan Periode Jabatan
No
Name Position Term of Office
1 Bambang Irawan Hendradi Komisaris Utama | President Commissioner 2024 - 2027
2 Armansyah Yamin Komisaris | Commissioner 2024 - 2027
3 Kanaka Puradiredja Komisaris Independen | Independent Commissioner 2024 - 2027
TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES
Dewan Komisaris mengemban tugas dan tanggung jawab secara The Board of Commissioners carries out its duties and
kolegial dalam mengawasi kegiatan operasional yang dikelola responsibilities collegially in supervising operational activities
oleh Direksi. Sebagai bagian dari pelaksanaan fungsi pengawasan, managed by the Board of Directors. As part of its supervisory
Dewan Komisaris juga memberikan saran serta nasihat kepada function, the Board of Commissioners also provides
Direksi sesuai dengan ketentuan yang ditetapkan dalam Anggaran recommendations and advice to the Board of Directors in
Dasar, Keputusan RUPS Perseroan, peraturan dan undang-undang accordance with provisions setforth by the Articles of Association,
yang berlaku. Uraian lengkap mengenai tugas dan tanggung jawab Resolutions of the Company’s GMS, and applicable laws and
Dewan Komisaris diatur dalam Pedoman Dewan Komisaris dan regulations. Adescription of the duties and responsibilities of the
Direksi (Board Manual). Board of Commissioners is stipulated in the Board Manual of the
Board of Commissioners and the Board of Directors.
RAPAT DEWAN KOMISARIS MEETING OF THE BOARD OF COMMISSIONERS
Kebijakan Rapat Meeting Policy
Sesuai dengan ketentuan POJK No. 33/POJK.04/2014 (“POJK In accordance with provisions in POJK No. 33/POJK.04/2014
33/2014”) tentang Direksi dan Dewan Komisaris Emiten atau (“POJK 33/2014”) regarding the Board of Directors and the Board
Perusahaan Publik, Dewan Komisaris wajib mengadakan rapat of Commissioners of Issuers or Public Companies, the Board of
secara berkala sekurang-kurangnya 1 (satu) kali dalam 2 (dua) Commissioners is obligated to hold periodic meetings at least
bulan. Di luar itu, Dewan Komisaris juga dapat mengadakan rapat 1 (one) time within 2 (two) months. Beyond that, the Board of
setiap waktu apabila dianggap perlu oleh seorang atau lebih Commissioners may also hold meetings deemed necessary by
anggota Dewan Komisaris atau atas permintaan tertulis dari one or more members of the Board of Commissioners or upon
Direksi atau atas permintaan tertulis 1 (satu) pemegang saham a written request from the Board of Directors or upon a written
atau lebih bersama-sama memiliki 1/10 (satu persepuluh) bagian request from 1 (one) or more shareholders jointly having 1/10
atau lebih dari jumlah seluruh saham yang telah ditempatkan oleh (one tenth) or more of the total number of shares placed by
Perseroan dengan hak suara yang sah dengan memperhatikan the Company with valid voting rights, taking into account the
peraturan yang berlaku di bidang pasar modal. regulations applicable in the capital market sector.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Jumlah Rapat dan Frekuensi Kehadiran Number of Meeting and Frequency of Attendance
Sepanjang tahun 2025, Dewan Komisaris telah menyelenggarakan During the year 2025, the Board of Commissioners held 6 (six)
6 (enam) kali rapat dengan tingkat kehadiran sebagai berikut: meetings with the level of attendance as follows:
Jumlah Tingkat
Jumlah Rapat
Nama Jabatan Kehadiran Kehadiran
No Number of
Name Position Number of Level of
Meeting
Attendance Attendance
1 Bambang Irawan Hendradi Komisaris Utama 6 6 100%
President Commissioner
2 Armansyah Yamin Komisaris 6 6 100%
Commissioner
3 Kanaka Puradiredja Komisaris Independen 6 6 100%
Independent Commissioner
Agenda Rapat
Meeting Agenda
Kehadiran
Tanggal Rapat Agenda Rapat
No Attendance
Date of Meeting Meeting Agenda
IHS AY KP
1. 24 Maret 2025 Laporan Keuangan Tahunan per 31 Desember 2024 v v v
24 March 2025 Annual Financial Statements as of 31 December 2024
2. 2 Juni 2025 Rencana RUPST Tahun Buku 2024 v v v
2 June 2025 Plans for Annual GMS of Financial Year 2024
3. 19 Juni 2025 Pemberhentian, Pengangkatan, dan Pengesahan Komite Audit v v v
19 June 2025 Periode 2025-2027
Dismissal, Appointment and Ratification of the Audit Committee for the
Period of 2025-2027
4. 2 Juli 2025 Penunjukkan KAP atas Laporan Keuangan Tahun Buku 2025 v v v
2 July 2025 Appointment of Public Accounting Firm (KAP) for the Financial Statement
of Financiall Year 2025
5. 3 November 2025 Perubahan Susunan Keanggotaan Komite Nominasi Dan Remunerasi v v v
3 November 2025 Change in the Composition of Members of the Nomination and
Remuneration Committee
6. 9 Desember 2025 Persetujuan Budget & Business Plan v v v
9 December 2025 Approval of the Budget and Business Plan
Keterangan | Note:
IHS: Bambang Irawan Hendradi
AY: Armansyah Yamin
KP: Kanaka Puradiredja
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
PEDOMAN DEWAN KOMISARIS MANUAL OF THE BOARD OF COMMISSIONERS
Untuk meningkatkan kualitas penerapan GCG, Perseroan telah To enhance the quality of GCG implementation, the Company
menyusun dan mengesahkan Pedoman Dewan melalui Surat has prepared and enacted the Board Manual through the Decree
Keputusan Direksi dan Komisaris PT Bakrieland Development Tbk of the Board of Directors and the Board of Commissioners of PT
No. 001/KOM-DIR-PERSEROAN/SK/I/2016 tentang Pengesahan Bakrieland Development Tbk No. 001/KOM-DIR-PERSEROAN/
Board Manual. Pedoman Dewan berisi mengenai tata laksana SK/I/2016 regarding the Ratification of the Board Manual. The
kerja dan ketentuan-ketentuan yang menjadi rujukan bagi Dewan Board Manual contains work procedures and provisions that serve
Komisaris dan Direksi dalam melaksanakan tugas dan tanggung as references for the Board of Commissioners and the Board of
jawabnya. Piagam Dewan Komisaris ditinjau dan diperbarui secara Directors in carrying out their duties and responsibilities. The
berkala jika dianggap perlu. Untuk rincian lebih lanjut tentang Manual of the Board of Commissioners is reviewed and updated
Pedoman Dewan dapat diakses pada situs website https:// periodically as deemed necessary. For further details on the Board
bakrieland.com/id_gcg/boardmanual. Manual may be accessed through the website https://bakrieland.
com/id_gcg/boardmanual.
Sebagaimana diatur dalam Board Manual, hubungan kerja As stipulated in the Board Manual, work relationships between the
antara Dewan Komisaris dan Direksi dalam melaksanakan tugas Board Commissioners and the Board of Directors in performing
dan tanggung jawabnya senantiasa menerapkan prinsip-prinsip their duties and responsibilities are always based on implementing
berikut: the following principles:
1. Setiap hubungan kerja antara Dewan Komisaris dengan Direksi 1. Every work relationship between the Board of Commissioners
merupakan hubungan yang bersifat formal kelembagaan, and the Board of Directors is a formal institutional relationship,
dalam arti senantiasa dilandasi oleh suatu mekanisme baku meaning that it is always based on an accountable standard
atau korespondensi yang dapat dipertanggungjawabkan. mechanism or correspondence.
2. Dewan Komisaris melakukan pengawasan atas kebijakan 2. The Board of Commissioners supervises the management
pengurusan, jalannya pengurusan pada umumnya, baik policies and the management process in general, both
mengenai Perseroan maupun usaha Perseroan, dan memberi regarding the Company as well as the Company’s business,
nasihat kepada Direksi. and provides advice to the Board of Directors.
3. Dewan Komisaris berhak memperoleh informasi Perseroan 3. The Board of Commissioners has the right to obtain Company
secara akurat, lengkap dan tepat waktu, dan dapat sewaktu- information accurately, completely and ontime, and may at
waktu meminta informasi Perseroan tersebut kepada Direksi any time request such Company information fromthe Board
dan/atau Manajemen. of Directors and/or the Management.
PELATIHAN DAN PENGEMBANGAN KOMPETENSI TRAINING AND COMPETENCY DEVELOPMENT
Dewan Komisaris mengikuti program pelatihan dan pengembangan The Board of Commissioners takes part in training and competency
kompetensi atas inisiatif pribadi di luar lingkungan Perseroan. development programs at their own individual initiative outside of
the Company.
PROGRAM ORIENTASI BAGI KOMISARIS BARU ORIENTATION PROGRAM FOR NEW
COMMISSIONERS
Perseroan memiliki program orientasi bagi Dewan Komisaris yang The Company retains an orientation program for newly appointed
baru menjabat dengan tujuan untuk memberikan pengetahuan members of the Board of Commissioners with the intention
lebih kepada Komisaris baru terkait organisasi dan operasional to provide further knowledge related to the organization and
Perseroan, khususnya terkait bidang tugas pengawasan yang operations of the Company, specifically related to the assigned
diberikan kepada Komisaris tersebut, sehingga Dewan Komisaris supervisory duties, so that the Board of Commissioners can work
dapat bekerja selaras dengan organ Perseroan yang lain. Pada in harmony with other Company organs. In the year 2025, the
tahun 2025, Perseroan tidak menyelenggarakan program ini Company did not hold this program, as the composition of the
dikarenakan komposisi Dewan Komisaris tidak mengalami Board of Commissioners did not change from the previous year.
perubahan dari tahun sebelumnya.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
PENILAIAN KOMITE DI BAWAH DEWAN KOMISARIS ASSESSMENT OF COMMITTEES UNDER THE
BOARD OF COMMISSIONERS
Dalam rangka meningkatkan efektivitas pelaksanaan tugas In the context of improving the effectiveness of the implementation
dan tanggung jawab dalam menjalankan fungsi pengawasan, of duties and responsibilities within its supervisory function, the
Dewan Komisaris telah membentuk 2 (dua) komite pendukung Board of Commissioners formed 2 (two) supporting subordinate
di bawahnya, yaitu Komite Audit serta Komite Nominasi dan committees, namely the Audit Committee as well as the
Remunerasi. Nomination and Remuneration Committee.
Dalam memberikan penilaian kinerja terhadap masing-masing In providing performance assessment to each of the supporting
komite pendukung, Dewan Komisaris telah menetapkan kriteria committees, the Board of Commissioners established the
penilaian yang digunakan sebagai acuan, antara lain: assessment criteria used as reference, among others,as follows:
1. Tingkat kehadiran setiap anggota baik dalam rapat internal 1. Level of attendance of each member, both in committee
komite maupun rapat gabungan bersama Dewan Komisaris; internal meetings and in joint meetings with the Board of
Commissioners:
2. Dukungan komite-komite terhadap implementasi Tata Kelola 2. Support of the committees on the implementation of
Perusahaan; Corporate Governance;
3. Efisiensi dan efektivitas kegiatan pelaporan; 3. Efficiency and effectiveness of reporting activities;
4. Capaian kinerja selama tahun buku; dan 4. Performance achievements during the financial year; and
5. Kepatuhan pada peraturan yang berlaku 5. Compliance with applicable regulations.
Selama tahun 2025, Dewan Komisaris menilai bahwa seluruh During the year 2025, the Board of Commissioners assessed that
komite yang berada di bawah Dewan Komisaris, yaitu Komite all committees under the Board of Commissioners, namely the
Audit serta Komite Nominasi dan Remunerasi, telah bekerja Audit Committee as well as the Nomination and Remuneration
dengan optimal dan profesional sesuai dengan peran, tugas dan Committee, have worked optimally and professionally in
tanggung jawabnya. accordance with their roles, duties, and responsibilities.
KOMISARIS INDEPENDEN INDEPENDENT COMMISSIONER
Komisaris Independen adalah anggota Dewan Komisaris yang An independent commissioner is a member of the Board of
tidak memiliki hubungan keuangan, kepengurusan, kepemilikan Commissioners notwithholding financial, management, or
saham dan/atau hubungan keluarga dengan anggota Dewan share ownership relationships and/or family relationships with
Komisaris, anggota Direksi atau pemegang saham pengendali members of the Board of Commissioners, members of the Board
atau dengan perusahaan yang mungkin menghalangi atau of Directors, or the controlling shareholder or with companies that
menghambat posisinya untuk bertindak independen dan objektif may hinder or impede his/her position to act independently and
semata-mata demi kepentingan Perseroan. Komisaris Independen objectively merely for the sake of the Company’s interests. An
bertanggung jawab untuk melakukan pengawasan dan juga Independent Commissioner is responsible for supervising and
mewakili kepentingan pemegang saham minoritas. also representing the interests of the minority shareholders.
Per 31 Desember 2025, Perseroan memiliki satu Komisaris As of 31 December 2025, the Company retains one Independent
Independen dari total tiga Komisaris (33,33%). Dengan komposisi Commissioner of the total three Commissioners (33.33%). With
tersebut maka Perseroan telah memenuhi ketentuan peraturan such composition, thus, the Company has complied with the
UU PT dan POJK No. 33/POJK.04/2014 tentang Direksi dan Dewan provision of the Laws on Limited Liability Companies (UU PT)
Komisaris Emiten atau Perusahaan Publik, yang mewajibkan Regulation and POJK No. 33/POJK.04/2014 regarding the Board
Perseroan sebagai perusahaan publik untuk memiliki Komisaris of Directors and the Board of Commissioners of Issuers or Public
Independen sekuran-kurangnya 30% (tiga puluh persen) dari Companies, that requires the Company, as a public company to
jumlah anggota Dewan Komisaris yang menjabat. retain Independent Commissioner for at least 30% (thirty percent)
of the total active members of the Board of Commissioners.
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Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Profil Komisaris Independen Profile of the Independent Commissioner
Perseroan mengangkat Bapak Kanaka Puradiredja sebagai The Company appointed Kanaka Puradiredja as the Company’s
Komisaris Independen Perseroan dalam periode jabatan 2024 - Independent Commissioner for the office term period of 2024-
2027. Profil beliau disajikan dalam bab Profil Dewan Komisaris. 2027. His profile is presented in the chapter on the Profile of the
Board of Commissioners.
Kriteria Pengangkatan Criteria of Appointment
Komisaris Independen Perseroan dipastikan telah memenuhi The Company’s Independent Commissioner is assured to have
ketentuan sebagai anggota Dewan Komisaris sebagai berikut: fulfilled the provisions as a member of the Board of Commissioners
as follows:
1. Berasal dari luar Perseroan. 1. Originally from outside of the Company.
2. Tidak mempunyai saham, baik langsung maupun tidak 2. Not owning any share, either directlyor indirectly, in the
langsung, pada Perseroan. Company.
3. Tidak mempunyai hubungan afiliasi dengan Perseroan, Dewan 3. Not having any affiliated relationship with the Company,
Komisaris, Direksi atau Pemegang Saham Utama/Pengendali the Board of Commissioners, the Board of Directors or the
Perseroan. Majority/Controlling Shareholder.
4. Tidak memiliki hubungan usaha baik langsung maupun tidak 4. Not having a business relationship, either directly, or
langsung yang berkaitan dengan kegiatan usaha Perseroan. indirectly concerning the Company’s business activities.
5. Tidak menjabat sebagai Direksi di perusahaan yang terafiliasi 5. Not concurrently acting as a member of the Board of
dengan Perseroan. Directors in a company affiliated with the Company.
6. Memahami peraturan perundang-undangan di bidang Pasar 6. Understands the laws and regulations in the Capital Market;
Modal.
7. Tidak bekerja di Perseroan atau afiliasinya dalam kurun waktu 7. Not working in the Company or its affiliates within the period
enam bulan terakhir. of the last six months.
8. Tidak mempunyai keterkaitan finansial, baik langsung 8. Not having financial connection, either directly or indirectly,
maupun tidak langsung dengan Perseroan atau perseroan with the Company or other companies that provide services
lain yang menyediakan jasa dan produk kepada Perseroan and products to the Company and its affiliates.
dan afiliasinya.
9. Bebas dari kepentingan dan aktivitas bisnis atau hubungan 9. Free from business interests and activities or other relations
lain yang dapat menghalangi atau mengganggu kemampuan that may hinder or disrupt the capabilities of theIndependent
Komisaris Independen untuk bertindak atau berpikir secara Commissioner to act or think freely within the scope of the
bebas di lingkup Perseroan. Company.
10. Jumlah Komisaris Independen harus dapat menjamin agar 10. The number of Independent Commissioner should be able
mekanisme pengawasan berjalan efektif dan sesuai dengan to guarantee that the supervisory mechanism can run
peraturan perundang-undangan. Salah satu dari Komisaris effectively and in accordance with the laws and regulations.
Independen harus mempunyai latar belakang akuntansi atau One of the Independent Commissioners must have
keuangan. a background in accounting or finance.
11. Pemilihan Komisaris Independen harus memperhatikan 11. The selection of an Independent Commissioner must take
pendapat pemegang saham minoritas yang dapat disalurkan into account the opinion of the minority shareholders that
melalui Komite Nominasi dan Remunerasi. can be channeled through the Nomination and Remuneration
Committee.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
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Report on Corporate Governance
Pernyataan Independensi Statement of Independency
Komisaris Independen Perseroan tidak memiliki hubungan afiliasi The Company’s Independent Commissioner has no affiliated
dengan anggota Direksi, antar sesama anggota Dewan Komisaris, relationship with members of the Board of Directors, other
dan Pemegang Saham Pengendali. Hal ini dinyatakan melalui members of the Board of Commissioners or the Controlling
Surat Pernyataan Tidak Memiliki Benturan Kepentingan yang telah Shareholder. This is stated through the Statement Letter of No
ditandatangani oleh Dewan Komisaris untuk masa jabatan tahun Conflict of Interest signed by the Board of Commissioners for the
2025. Surat tersebut berisi pernyataan, termasuk namun tidak term of office period of the year 2025. The letter contains the
terbatas pada: statement, but is not limited to the following:
1. Tidak menerima atau memberikan suatu hal dalam bentuk 1. Not accepting or providing anything in any form whatsoever
apapun kepada pihak lain yang dapat mempengaruhi to another party that may influence independency.
independensi.
2. Tidak ikut serta dalam proses pengambilan keputusan yang 2. Not taking part in the decision-making process that contains
mengandung unsur benturan kepentingan oleh pemegang the element of conflict of interest by the Company’s
saham independen Perseroan. independent shareholders.
3. Mendahulukan kepentingan ekonomis Perseroan di atas 3. Prioritizing the Company’s economic interests above the
kepentingan ekonomis pribadi, keluarga, dan pihak lainnya. personal, family, or other parties’ economic interests.
DIREKSI BOARD OF DIRECTORS
Sebagai salah satu organ utama Perseroan, Direksi bertanggung As one of the main organs of the Company, the Board of Directors
jawab untuk menjalankan pengurusan Perseroan sesuai dengan is responsible for carrying out the management of the Company
kepentingan serta maksud dan tujuan Perseroan. Pelaksanaan in accordance with the interests as well as the purpose and
tugas tersebut mencakup penetapan dan pengelolaan arah goals of the Company. Implementation of these duties includes
strategis Perseroan, menjaga aset Perseroan serta berwenang determining and managing the Company’s strategic direction,
mewakili Perseroan baik di dalam maupun di luar pengadilan. safeguarding the Company’s assets and having the authority to
Setiap anggota Direksi bertanggung jawab penuh baik secara represent the Company both inside and outside of the court.
pribadi maupun bersama atas kerugian Perseroan apabila yang Every member of the Board of Directors is fully responsible, both
bersangkutan terbukti tidak mematuhi Peraturan Perseroan atau personally and collegially, for the Company’s losses should the
peraturan perundangan yang berlaku. concerned member beproven to have not complied with the
Company’s Regulations or applicable laws and regulations.
KOMPOSISI DAN MASA JABATAN DIREKSI COMPOSITION AND TERM OF OFFICE OF THE
BOARD OF DIRECTORS
Komposisi Direksi Perseroan terdiri dari 3 (tiga) anggota, yaitu The composition of the Board of Directors of the Company
1 (satu) Direktur Utama dan 2 (dua) Direktur. Pengangkatan consists of 3 (three) members, namely 1 (one) President Director
anggota Direksi dilakukan melalui mekanisme RUPS berdasarkan and 2 (two) Directors. The appointment of members of the Board
rekomendasi dan seleksi oleh Komite Nominasi dan Remunerasi. of Directors is conducted through the GMS mechanism based
on the recommendation and selection of the Nomination and
Remuneration Committee.
Periode jabatan masing-masing anggota Direksi adalah 3 (tiga) The term of office period of each member of the Board of Directors
tahun dan dapat diangkat kembali sesuai keputusan RUPS. Jabatan is 3 (three) years, and they may be reappointed in accordance with
anggota Direksi akan berakhir apabila mengundurkan diri, tidak a GMS resolution. The term of office of members of the Board of
lagi memenuhi persyaratan, meninggal dunia, atau diberhentikan Directors ends upon resignation, no longer fulfilling requirements,
berdasarkan keputusan RUPS. passing away, or dismissal based on GMS resolution.
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Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Susunan Direksi per 31 Desember 2025 adalah sebagai berikut: The composition of the Board of Directors as of 31 December
2025 is as follows:
Nama Jabatan Periode Jabatan
No
Name Position Term of Office
1. Resza Adikreshna Direktur Utama | President Director 2024-2027
2. Melky Aliandri Direktur | Director 2024-2027
3. Sisilia Direktur | Director 2024-2027
TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES
Sebagaimana diatur dalam Pedoman Dewan dan Anggaran As stipulated in the Board Manual and the Company’s Articles
Dasar Perseroan, lingkup tugas dan tanggung jawab Direksi of Association, the scope of duties and responsibilities of the
Perseroan mencakup penerapan sistem pengendalian internal, Board of Directors of the Company includes the implementation
sistem manajemen risiko, pelaksanaan fungsi audit internal, dan of an internal control system, a risk management system, the
pengambilan tindakan berdasarkan temuan-temuan Corporate implementation of an internal audit, and the taking of actions
Internal Audit sesuai dengan arahan Dewan Komisaris. Uraian based on the findings of the Corporate Internal Audit based
lengkap mengenai tugas dan tanggung jawab Direksi diatur dalam on the directives of the Board of Commissioners. A complete
Pedoman Dewan Komisaris dan Direksi (Board Manual). description ofthe duties and responsibilities of the Board of
Directors is stipulated in the Board Manual of the Board of
Commissioners and the Board of Directors.
Agar pelaksanaan tugas dan tangung jawab Direksi dapat berjalan For the implementation of duties and responsibilities of the Board
efektif, Perseroan telah melakukan pembagian tugas yang of Directors to run effectively, the Company has conducted
jelas dan transparan terhadap masing-masing Direktur dengan a clear and transparent division of tasks for each Director by
mempertimbangkan pengalaman profesional dan latar belakang taking into account their respective professional experience and
keahlian masing-masing, yaitu sebagai berikut: expertise background, namely as follows:
Jabatan Ruang Lingkup Tugas
Position Scope of Duty
Direktur Utama | President Director Bertanggung jawab terhadap seluruh kegiatan operasional
Responsbile for all operational activities
Direktur | Director Bertanggung jawab atas bidang keuangan
Responsible for finance.
Direktur | Director Bertanggung jawab atas bidang corporate strategy, development, TI, dan corporate affairs
Responsible for corporate strategy, development, IT and corporate affairs.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
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RAPAT DIREKSI MEETING OF THE BOARD OF DIRECTORS
Kebijakan Rapat Meeting Policy
Mengacu pada ketentuan POJK No. 33/POJK.04/2014 (“POJK Referring to the provisions in POJK No. 33/POJK.04/2014 (“POJK
33/2014”) tentang Direksi dan Dewan Komisaris Emiten atau 33/2014”) regarding the Board of Directors and the Board of
Perusahaan Publik menyatakan, Direksi wajib mengadakan rapat Commissioners of Issuers or Public Companies which states that
secara berkala sekurang-kurangnya 1 (satu) kali setiap bulan. Di the Board of Directors is obligated to conduct periodic meetings
luar itu, Direksi juga dapat mengadakan rapat sewaktu-waktu at least 1 (one) time every month. Beyond that, the Board of
apabila dianggap perlu oleh seorang atau lebih anggota Dewan Directors may also hold meetings at any time if deemed necessary
Komisaris atau atas permintaan tertulis dari Direksi atau atas by one or more members of the Board of Commissioners or
permintaan tertulis 1 (satu) pemegang saham atau lebih bersama- upon a written request from the Board of Directors or upon a
sama memiliki 1/10 (satu persepuluh) bagian atau lebih dari jumlah written request from 1 (one) or more shareholders that altogether
seluruh saham yang telah ditempatkan oleh Perseroan dengan hak hold 1/10 (one tenth) or more of the total shares placed by the
suara yang sah dengan memperhatikan peraturan yang berlaku di Company with authorized voting rights by taking into account
bidang pasar modal. applicable regulations in the capital market.
Jumlah Rapat dan Frekuensi Kehadiran Number of Meeting and Frequency of Attendance
Sepanjang tahun 2025, Direksi telah menyelenggarakan 12 (dua Throughout the year 2025, the Board of Directors held 12 (twelve)
belas) kali rapat dengan tingkat kehadiran sebagai berikut: meetings with the level of attendance as follows:
Nama Jabatan Jumlah Rapat Jumlah Kehadiran Tingkat Kehadiran
No
Name Position Number of Meeting Number of Attendance Level of Attendance
1. Resza Adikreshna Direktur Utama 12 11 91%
Pesident Director
2. Melky Aliandri Direktur | Director 12 12 100%
3. Sisilia Direktur | Director 12 12 100%
Agenda Rapat
Meeting Agenda
Kehadiran
Tanggal Rapat Agenda Rapat
No Attendance
Date of Meeting Meeting Agenda
RA MA SSL
1. 3 Februari 2025 Update Aktivitas Perseroan v v v
3 February 2025 Update on Company’s Activities
2. 24 Februari 2025 Update Aktivitas Perseroan v v v
24 February 2025 Update on Company’s Activities
3. 24 Februari 2025 Pembahasan Audit Progress per 31 Desember 2024 v v v
24 February 2025 Discussion on Audit Progress as of 31 December 2024
4. 10 Maret 2025 Update Aktivitas Perseroan v v v
10 March 2025 Update on Company’s Activities
5. 24 Maret 2025 Laporan Keuangan Tahunan per 31 Desember 2024 v v v
24 March 2025 Annual Financial Statements as of 31 December 2024
6. 5 Mei 2025 Update Aktivitas Perseroan v v v
5 May 2025 Update on Company’s Activities
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
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Report on Corporate Governance
Kehadiran
Tanggal Rapat Agenda Rapat
No Attendance
Date of Meeting Meeting Agenda
RA MA SSL
7. 2 Juni 2025 Rencana RUPST Tahun Buku 2024 v v v
2 June 2025 Plans on Annual GMS for Financial Year 2024
8. 30 Juni 2025 Update Aktivitas Perseroan v v v
30 June 2025 Update on Company’s Activities
9. 28 Juli 2025 Update Aktivitas Perseroan x v v
28 July 2025 Update on Company’s Activities
10. 6 Oktober 2025 Rencana Pelaksanaan Proyek Rasuna Park v v v
6 October 2025 Plans on Implementation of Rasuna Park Project
11. 6 November 2025 Rencana Opsi Investasi Business Recurring v v v
6 November 2025 Plans on Recurring Business Investment Option
12. 9 Desember 2025 Budget Plan & Budget Tahun 2026 v v v
9 December 2025 Budget Plan & 2026 Budget
Keterangan | Note:
RA: Resza Adikreshna
MA: Melky Aliandri
SSL: Sisilia
RAPAT GABUNGAN DIREKSI DAN DEWAN JOINT MEETINGS OF THE BOARD OF DIRECTORS
KOMISARIS AND THE BOARD OF COMMISSIONERS
Kebijakan Rapat Meeting Policy
Selain mengadakan rapat internal, Dewan Komisaris juga Aside from internal meetings, the Board of Commissioners also
menyelenggarakan rapat berkala bersama Direksi untuk holds periodic joint meetings with the Board of Directors to
membahas perkembangan kondisi Perseroan termasuk hambatan discuss the development of the Company’s condition, including
yang dihadapi baik dari segi pengelolaan operasional maupun obstacles faced in terms of both operational and financial
keuangan. Dalam rapat gabungan tersebut, Dewan Komisaris management. In these meetings, the Board of Commissioners
memberikan rekomendasi kepada Direksi terkait permasalah provides recommendations to the Board of Directors concerning
yang dihadapi agar proses pencapaianan tujuan Perseroan tidak issues faced so that the process of achieving the Company’s
terhambat. Mengacu pada Pedoman Dewan dan POJK 33/2014, goals is not hampered. Referring to the Board Manual and POJK
Dewan Komisaris wajib mengadakan rapat gabungan bersama 33/2014, the Board of Commissioners is obligated to hold periodic
Direksi secara berkala paling kurang 1 (satu) kali dalam 4 (empat) joint meetings with the Board of Directors at least 1 (one) time
bulan. every 4 (four) months.
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Jumlah Rapat dan Frekuensi Kehadiran Number of Meeting and Frequency of Attendance
Sepanjang tahun 2025, Dewan Komisaris dan Direksi telah Throughout the year 2025, the Board of Commissioners and
menyelenggarakan 3 (tiga) kali rapat dengan tingkat kehadiran the Board of Directors held 3 (three) meetings with the level of
sebagai berikut: attendance as follows:
Jumlah Kehadiran
Nama Jabatan Jumlah Rapat Tingkat Kehadiran
No Number of
Name Position Number of Meeting Level of Attendance
Attendance
1. Bambang Irawan Hendradi Komisaris Utama 3 3 100%
President Commissioner
2. Armansyah Yamin Komisaris | Commissioner 3 3 100%
3. Kanaka Puradiredja Komisaris | Commissioner 3 3 100%
4. Resza Adikreshna Direktur Utama 3 3 100%
President Director
5. Melky Aliandri Direktur | Director 3 3 100%
6. Sisilia Direktur | Director 3 3 100%
Agenda Rapat
Meeting Agenda
Tanggal Rapat Agenda Rapat
No
Date of Meeting Meeting Agenda
1. 24 Maret 2025 Laporan Keuangan Tahunan per 31 Desember 2024
24 March 2025 Annual Financial Statements as of 31 December 2024
2. 2 Juni 2025 Rencana RUPST Tahun Buku 2024
2 June 2025 Plans on Annual GMS for Financial Year 2024
3. 9 Desember 2025 Business Plan dan Budget Tahun 2026
9 December 2025 2026 Business Plan and Budget
PEDOMAN TATA TERTIB KERJA DIREKSI WORK PROCEDURE GUIDELINES OF THE BOARD
OF DIRECTORS
Perseroan telah memiliki Pedoman Tata Tertib Kerja Direksi The Company has retained the Guidelines on Work Procedure
yang dituangkan dalam Pedoman Dewan dan telah disahkan of the Board of Directors contained in the Board Manual and
melalui Surat Keputusan Direksi dan Komisaris PT Bakrieland ratified through Decree of the Board of Directors and the Board of
Development Tbk No. 001/KOM-DIR-PERSEROAN/SK/I/2016 Commissioners of PT Bakrieland Development Tbk No. 001/KOM-
tentang Pengesahan Board Manual. Pedoman Dewan tersebut DIR-PERSEROAN/SK/I/2016 regarding the Ratification of the Board
berisikan aturan kerja bagi Direksi dan Dewan Komisaris yang Manual. This Board Manual contains the work procedures for the
wajib digunakan sebagai referensi bagi seluruh anggota dalam Board of Directors and the Board of Commissioners, which must
melaksanakan tugas, tanggung jawab, dan wewenang masing- be used as reference by all members in carrying out their duties,
masing organ sesuai ketentuan hukum dan peraturan yang responsibilities and authorities of each organ in accordance with
berlaku, sesuai dengan Anggaran Dasar Perseroan dan selaras applicable laws and regulations, in accordance with the Company
dengan praktik terbaik GCG. Articles of Association, and in alignment with GCG best practices.
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Tanggung Jawab Sosial Perusahaan/
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Secara garis besar, Pedoman Dewan Perseroan mengatur hal-hal In general, the Company Board Manual stipulates the
sebagai berikut: followingmatters:
1. Setiap Anggota Direksi wajib dengan itikad baik dan penuh 1. Each Member of the Board of Directors is obligated, with
tanggung jawab menjalankan tugas untuk kepentingan dan good intention and fully responsibility, tocarry out the duties
usaha Perseroan. for the interests and business of the Company.
2. Tunduk pada ketentuan undang-undang yang berlaku, 2. Complies with provisions of applicable laws, Articles of
Anggaran Dasar dan keputusan RUPS serta memastikan Association and GMS resolutions, as well as ensures that
seluruh aktivitas Perseroan telah sesuai dengan ketentuan all Company activities are in accordance with provisions of
peraturan perundang-undangan yang berlaku, Anggaran applicable laws and regulations, the Articles of Association
Dasar dan keputusan RUPS. and GMS resolutions.
3. Memimpin dan mengurus Perseroan sesuai dengan maksud 3. Leads and manages the Company in accordance with the
dan tujuan Perseroan dan senantiasa berusaha untuk Company’s purpose and goals and always strives to improve
meningkatkan efisiensi dan efektivitas Perseroan. efficiency and effectiveness of the Company.
4. Menguasai, memelihara dan mengurus kekayaan Perseroan. 4. Control, maintain, and manage the Company’s wealth.
5. Bertanggung jawab penuh dalam melaksanakan tugasnya 5. Fully responsible forconducting duties for the interests of
untuk kepentingan Perseroan dalam mencapai visi, misi dan the Company in reaching the vision, mission, and goals of the
tujuan Perseroan. Company.
6. Mewakili Perseroan baik di dalam maupun di luar pengadilan. 6. Represent the Company both inside and outside of the court.
7. Melakukan segala tindakan dan perbuatan, baik mengenai 7. Take all actions and deeds, both concerning the management
pengurusan maupun pemilikan serta mengikat Perseroan and ownership and binding the Company with other parties
dengan pihak lain dan atau pihak lain dengan Perseroan, and/or other parties with the Company, with certain
dengan pembatasan tertentu. limitations.
8. Menyiapkan susunan organisasi pengurus Perseroan lengkap 8. Prepare the Company’s management organizational
dengan perincian tugasnya. structure complete with details of the duties.
9. Menerapkan GCG secara konsisten. 9. Implement GCG consistently.
10. Wajib menyelenggarakan dan menyimpan Daftar Khusus 10. Obligated to organize and keep-safe a Special List in
sesuai ketentuan peraturan perundang-undangan. accordance with statutory provisions.
11. Bertanggung jawab secara pribadi atas kesalahan dan 11. Personally responsible for mistakes and negligence in
kelalaiannya dalam menjalankan tugas. carrying out assigned duties
PELATIHAN DAN PENGEMBANGAN KOMPETENSI TRAINING AND COMPETENCY DEVELOPMENT
Direksi mengikuti program pelatihan dan pengembangan The Board of Directors takes part in training and competency
kompetensi atas inisiatif pribadi di luar lingkungan Perseroan. development programs at their personal initiative outside of the
Company.
PROGRAM ORIENTASI BAGI DIREKTUR BARU ORIENTATION PROGRAM FOR NEW DIRECTORS
Perseroan memiliki program orientasi bagi Direksi yang baru The Company retains an orientation program for newly appointed
menjabat dengan tujuan untuk memberikan pemahaman members of the Board of Directors with the intention to provide
mendalam terhadap visi, misi, strategi, tata kelola perusahaan, in-depth understanding of the vision, mission, strategy, corporate
dan tanggung jawab spesifik direktur. Program ini bertujuan untuk governance and director-specific responsibilities. This program
mempercepat adaptasi dan penyelarasan budaya perusahaan, aims at accelerating the adaptation and alignment of the
sehingga Direktur baru dapat menjalankan tugas secara efektif. corporate culture so that the new Director may carry out the
Pada tahun 2025, Perseroan tidak menyelenggarakan program ini duties effectively. In the year 2025, the Company did not hold
dikarenakan komposisi Direksi tidak mengalami perubahan dari this program, as the composition of the Board of Directors did not
tahun sebelumnya. experience any changes from the previous year.
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Report on Corporate Governance
PENILAIAN KOMITE DI BAWAH DIREKSI ASSESSMENT OF COMMITTEES UNDER THE
BOARD OF DIRECTORS
Hingga akhir tahun 2025, Direksi tidak memiliki komite-komite di Until the end of the year 2025, the Board of Directors did not have
bawah Direksi. Adapun organ Tata Kelola lainnya yang berada di subordinating committees. However, other Governance organs
bawah Direksi, yaitu Sekretaris Perseroan dan Unit Audit Internal, under the Board of Directors,namely the Corporate Secretary and
telah bekerja dengan optimal dan profesional sesuai dengan peran Internal Audit Unit, have worked optimally and professionally in
dan tanggung jawabnya. accordance with their roles and responsibilities.
PENILAIAN KINERJA DEWAN KOMISARIS DAN PERFORMANCE ASSESSMENT OF THE BOARD OF
DIREKSI COMMISSINERS AND THE BOARD OF DIRECTORS
Prosedur Penilaian Kinerja Procedures in Performance Assessment
Penilaian dan evaluasi terhadap kinerja Dewan Komisaris dan Assessment and evaluation ofthe performance of the Board of
Direksi dilakukan secara internal oleh Pemegang Saham dalam Commissioners and Board of Directors are conducted internally by
RUPS Tahunan berdasarkan pelaksanaan tugas dan kewajibannya the Shareholders at the Annual GMS based on the implementation
sebagaimana tercantum dalam Anggaran Dasar Perseroan. of duties and responsibilities as stated in the Company Articles
Penilaian kinerja komite di bawah Dewan Komisaris ditentukan of Association. Performance assessment of committees under
berdasarkan pencapaian tugas dan tanggung jawab yang the Board of Commissioners is determined based on the
ditetapkan Dewan Komisaris yang akan memberikan penilaian achievements of their duties and responsibilities setforth by the
satu tahun sekali sebelum RUPS Tahunan diadakan. Board of Commissioners that will provide assessment once a year
before the Annual GMS is held.
Kriteria Penilaian Kinerja Criteria in Performance Assessment
Tata cara penilaian kinerja Dewan Komisaris, Direksi, dan Komite The performance assessment procedure of the Board of
dilakukan dengan mengacu pada pencapaian Key Performance Commissioners, the Board of Directors, and Committees is
Indicator (KPI) yang telah disusun dalam rapat Dewan Komisaris conducted with reference to the Key Performance Indicator
dan diputuskan oleh Dewan Komisaris. Aspek KPI tersebut antara (KPI) achievement prepared in the Board of Commissioners’
lain meliputi, tetapi tidak terbatas pada perspektif keuangan, meeting and decided by the Board of Commissioners. This KPI
pelanggan, proses internal, pengembangan sumber daya aspect, among others, includes but is not limited to the financial,
manusia, dan kepemimpinan. Penetapan KPI harus memenuhi customer, internal process, human resource development,
kriteria Specific, Measurable, Accurate, Reliable, dan Time-bound and leadership perspectives. Determining the KPI must fulfil
(SMART). the Specific, Measurable, Accurate, Reliable, and Time-bound
(SMART) criteria.
Komponen yang tercantum dalam KPI berfokus pada sasaran kerja The components contained in the KPI are focused on work
yang dicapai dalam periode tertentu sesuai rencana dan target kerja targets achieved within a certain period according to work plans
yang telah ditetapkan dalam Rencana Kerja dan Anggaran Tahunan. and targets set-forth in the Annual Work Plan and Budget. KPI
KPI senantiasa dikaji ulang secara berkala untuk menyesuaikan is always reviewed regularly in order to adjust to the Company’s
dengan perkembangan Perseroan sehingga tetap relevan terhadap development so that it remains relevant for implementation. The
implementasinya. Prosedur dan penetapan penyusunan KPI diatur procedures and establishment of the KPI are stipulated further in
lebih lanjut dalam Surat Keputusan Dewan Komisaris. the Decree of the Board of Commissioners.
Hasil evaluasi terhadap kinerja Dewan Komisaris, Direksi, dan Results of assessment on the overall performance of the Board of
Komite secara keseluruhan dan kinerja perorangan setiap anggota Commissioners, the Board of Directors and Committees, and the
merupakan bagian tidak terpisahkan dalam skema kompensasi individual performance of each member are an integral part ofthe
dan pemberian insentif. Tata cara evaluasi kinerja Direksi, Dewan compensation scheme and incentive provision. The procedures
Komisaris, dan komite di bawah Dewan Komisaris diatur dalam SK for assessing the performance of the Board of Directors, the
Dewan Komisaris No.198/Kom-BLD/SK/XII/09. Board of Commissioners, and the Committees under the Board
of commissioners are regulated in the Decree of the Board of
Commissioners No. 198/Kom-BLD/SK/XII/09.
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Pihak Penilai The Assessor
Pihak yang melakukan penilaian terhadap kinerja Direksi adalah The party that conducts the assessment on the performance
Dewan Komisaris, sedangkan pihak yang melakukan penilaian of the Board of Directors is the Board of Commissioners, while
atas kinerja Dewan Komisaris adalah pemegang saham melalui performance assessment of the Board of Commissioners is
mekanisme RUPS. carried out by the shareholders through the GMS mechanism.
KEBIJAKAN REMUNERASI DEWAN KOMISARIS REMUNERATION POLICY OF THE BOARD
DAN DIREKSI OF COMMISSIONERS AND THE BOARD OF
DIRECTORS
Anggota Dewan Komisaris dan Direksi Perseroan diangkat dan Members of the Board of Commissioners and the Board of
diberhentikan oleh RUPS. Setiap usulan penggantian dan/atau Directors of the Company are appointed and dismissed by
pemberhentian anggota Dewan Komisaris dan Direksi disampaikan the GMS. Every recommendation on the replacement and/
kepada RUPS dengan mempertimbangkan rekomendasi dari or dismissal of members of the Board of Commissioners
Komite Nominasi dan Remunerasi. Dalam menjalankan fungsi and the Board of Directors issubmitted to the GMS with
nominasi, Komite Nominasi dan Remunerasi bertugas membantu consideration of the recommendation from the Nomination
Dewan Komisaris dalam mempersiapkan calon anggota Dewan and Remuneration Committee. In carrying out the nomination
Komisaris dan Direksi serta mengusulkan besaran remunerasinya. function, the Nomination and Remuneration Committee is
Dewan Komisaris juga dapat mengajukan calon tersebut dan assigned to assist the Board of Commissioners in preparing the
remunerasinya untuk memperoleh keputusan RUPS dengan cara candidates for members of the Board of Commissioners and
sesuai dengan ketentuan Anggaran Dasar Perseroan. the Board of Directors as well as suggesting the amount of their
remunerations. The Board of Commissioners also proposes the
candidates and their remunerations for the approval of the GMS
by means in accordance with provisions of the Company Articles
of Association
PROSEDUR PENETAPAN REMUNERASI DEWAN PROCEDURES IN DETERMINING THE
KOMISARIS DAN DIREKSI REMUNERATION OF THE BOARD OF
COMMISSIONERS AND THE BOARD OF DIRECTORS
Sesuai ketentuan Anggaran Dasar Perseroan, Dewan Komisaris dan In accordance with the Company Articles of Association, the
Direksi berhak atas sejumlah remunerasi yang telah disetujui oleh Board of Commissioners and the Board of Directors are entitled to
pemegang saham melalui RUPS berdasarkan kajian dan usulan yang a certain amount of remuneration as approved by the shareholders
disampaikan oleh Komite Nominasi dan Remunerasi. Akan tetapi, through the GMS based on the study and proposals submitted by
pada pelaksanaannya, wewenang penetapan remunerasi Dewan the Nomination and Remuneration Committee. However, in its
Komisaris dan Direksi juga dapat dilimpahkan oleh RUPS kepada implementation, the authority to determine the remuneration of
Dewan Komisaris dengan tetap memperhatikan rekomendasi dari the Board of Commissioners and the Board of Directors can also
Komite Nominasi dan Remunerasi. Selanjutnya, Dewan Komisaris be delegated by the GMS to the Board of Commissioners while
akan mengusulkan jumlah kompensasi berdasarkan rekomendasi still taking into account the recommendations of the Nomination
dari Komite Remunerasi dan Nominasi, untuk disetujui dalam RUPST. and Remuneration Committee.
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Report on Corporate Governance
STRUKTUR REMUNERASI REMUNERATION STRUCTURE
Dewan Komisaris dan Direksi menerima imbalan jasa dalam bentuk The Board of Commissioners and the Board of Directors receive
gaji, tunjangan, dan fasilitas. compensation in the form of salary, allowances, and facilities.
BESARAN REMUNERASI AMOUNT OF REMUNERATION
Melalui Surat Keputusan Dewan Komisaris No.006/KOM-BLD/SK/ Through Decree of the Board of Commissioners No. 006/
XII/2011 tentang Penetapan Struktur Gaji Direksi dan Komisaris, KOM-BLD/SK/ XII/2011on Determining the Salary Structure of
Perseroan secara transparan mengatur besaran gaji per bulan bagi the Board of Directors and the Board of Commissioners, the
anggota Direksi dan Dewan Komisaris, rentang gaji satu sama Company transparently determines the amount of monthly
lain, serta pertimbangan yang mendasari penentuan besaran gaji salary for members of the Board of Directors and the Board of
tersebut. Surat Keputusan tersebut merupakan penyempurnaan Commissioners, salary ranges between them, as well as underlying
dari Surat Keputusan Dewan Komisaris No.19/ Kom-BLD/SK/ considerations in determining the amount of salary. This Decree
XII/09 yang juga mengatur besaran gaji anggota Direksi dan is arefinement to Decree of the Board of Commissioners No.
Dewan Komisaris. 19/ Kom-BLD/SK/XII/09, which also determines the salary
amounts of members of the Board of Directors and the Board of
Commissioners.
Besaran remunerasi yang ditetapkan bagi anggota Dewan The amounts of remunerations determined for members of
Komisaris dan Direksi Perseroan senantiasa memperhatikan the Board of Commissioners and the Board of Directors of the
besaran penghasilan tahun-tahun sebelumnya, beban tugas dan Company always take into account the amount of compensation
tanggung jawab, serta disesuaikan dengan tingkat remunerasi of the previous years, the load of duties and responsibilities, and
eksekutif pada industri sejenis. Pada tahun 2025, Dewan Komisaris the level of executive remuneration in similar industries. In 2025,
menerima remunerasi sebesar Rp 1.961.520.000 dan Direksi the Board of Commissioners received remuneration at the total
menerima remunerasi sebesar Rp 2.860.690.000. amount of Rp 1,961,520,000, and the Board of Directors at the
total amount of Rp 2,860,690,000.
2025 2024
Komponen
Tertinggi Terendah Tertinggi Terendah
Component
Highest Lowest Highest Lowest
Gaji/Tahun (Rp) | Salary/Year (Rp) 584.635.333 67.200.000 636.940.033 71.339.305
Tunjangan/Tahun (Rp) | Allowance/Year (Rp) 204.000.000 8.400.000 211.000.000 9.100.000
Total 788.635.333 75.600.000 847.940.033 80.439.305
HUBUNGAN AFILIASI AFFILIATION
Seluruh anggota Dewan Komisaris dan Direksi Perseroan tidak All members of the Board of Commissioners and the Board of
memiliki hubungan afiliasi baik dalam hal kekeluargaan, finansial Directors of the Company have no affiliated relationship, either
dan bisnis baik antara sesama anggota Direksi, antara anggota through family, finance or business ties, among members of the
Direksi dengan anggota Dewan Komisaris, antara anggota Direksi Board of Directors, among members of the Board of Directors
dengan Pemegang Saham Pengendali, antar anggota Dewan with members of the Board of Commissioners, among members
Komisaris, antara anggota Dewan Komisaris dengan pemegang of the Board of Directors andthe Controlling Shareholders, among
saham utama dan/atau pengendali. Hal ini dinyatakan melalui members of the Board of Commissioners, among members of
Surat Pernyataan Tidak Memiliki Benturan Kepentingan yang telah the Board of Commissioners with the majority and/or controlling
ditandatangani oleh Direksi untuk masa jabatan pada 2025. shareholder. This is disclosed in the Statement Letter on No conflict
of Interest signed by the Board of Directors for the 2025 term of
office.
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
KOMITE-KOMITE DI BAWAH DEWAN KOMISARIS COMMITTEES UNDER THE BOARD OF
COMMISSIONERS
KOMITE AUDIT AUDIT COMMITTEE
Komite Audit merupakan organ pendukung di bawah Dewan The Audit Committee is a supporting organ under the Board of
Komisaris yang bertugas memberikan nasihat dan jaminan Commissioners assigned to provide advice and guarantee the
atas integritas pengungkapan keuangan Perseroan, melakukan integrity of the Company’s financial disclosure, supervision of the
pengawasan terhadap pengendalian internal, manajemen risiko internal control, risk management, and internal audit, as well as
dan audit internal, serta memantau kepatuhan Perseroan terhadap monitoring of the Company’s compliance with applicable laws
peraturan perundang-undangan yang berlaku. Pembentukan and regulations. The establishment of the Audit Committee in
Komite Audit di Perseroan mengacu pada Surat Keputusan No. the Company referred to Decree No. 003/KOMPERSEROAN/
003/KOMPERSEROAN/SKDK/VIII/2022 dan Surat Keputusan No. SKDK/VIII/2022 and Decree No. 001/KOMPERSEROAN/SKDK/
001/KOMPERSEROAN/SKDK/II/2023 tentang Pemberhentian, II/2023 regarding the Dismissal, Appointment, and Ratification of
Pengangkatan dan Pengesahan Komite Audit PT Bakrieland the Audit Committee of PT Bakrieland Development Tbk.
Development Tbk.
Komposisi dan Masa Jabatan Komite Audit Composition and Term of Office of the Audit Committee
Komposisi Komite Audit Perseroan terdiri 1 (satu) orang Komisaris The composition of the Company’s Audit Committee consists of
Independen sebagai ketua merangkap anggota dan 2 (dua) 1 (one) Independent Commissioner as chairman concurrently as
orang pihak eksternal yang independen sebagai anggota yang member and 2 (two) independent members from external parties
telah memenuhi persyaratan independensi sebagaimana diatur and members who have fulfilled the independency requirements
dalam POJK No. 55/POJK.04/2015 tentang Pembentukan dan as regulated in POJK No. 55/POJK.04/2015 concerning the
Pelaksanaan Kerja Komite Audit. Establishment and Work Implementation of Audit Committees.
Masa jabatan anggota Dewan Komisaris yang merangkap sebagai The term of office of members of the Board of Commissioners
anggota Komite Audit adalah sama dengan masa jabatannya concurrently as members of the Audit Committee is the same as
sebagai anggota Dewan Komisaris sebagaimana ditetapkan the term of office as members of the Board of Commissioners as
melalui RUPS. determined through the GMS.
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Pada tahun 2025, komposisi Komite Audit Perseroan berdasarkan In the year 2025, the composition of the Audit Committee of the
Surat Keputusan Dewan Komisaris PT Bakrieland Development Company based on Decree of the Board of Commissioners of PT
Tbk No. 001/KOM-PERSEROAN/SKDK/VI/2025 mengalami Bakrieland Development Tbk No. 001/KOM-PERSEROAN/SKDK/
perubahan anggota dengan kronologis sebagai berikut. VI/2025, has changed in the members with chronology as follows:
Nama Jabatan Periode Jabatan
No
Name Position Term of Office
1. Kanaka Puradiredja Ketua | Chairman Periode Menjabat ke-2
19 Juni 2025 – 30 hari setelah realisasi RUPST 2027
Term of Office-2
19 June 2025 – 30 days following 2027 Annual GMS
2. Soenarso Soemodiwirjo Anggota | Member Periode Menjabat ke-2
19 Juni 2025 – 30 hari setelah realisasi RUPST 2027
Term of Office-2
19 June 2025 – 30 days following 2027 Annual GMS
3. Mohamad Hassan Anggota | Member Periode Menjabat ke-2 (Terakhir)
17 Februari 2023 – 19 Juni 2025
Term of Office-2 (Last)
17 February 2023 – 19 June 2025
4. Indra Safitri Anggota | Member Periode Menjabat ke-1
19 Juni 2025 – 30 hari setelah realisasi RUPST 2027
Term of Office-1
19 June 2025 – 30 days following 2027 Annual GMS
PROFIL ANGGOTA KOMITE AUDIT PROFILE OF MEMBERS OF THE AUDIT COMMITTEE
Kanaka Puradiredja – Ketua Komite Audit Kanaka Puradiredja – Chairman of the Audit Committee
Beliau diangkat sebagai Ketua Komite Audit berdasarkan Surat He was appointed as Chairman of the Audit Committee based
Keputusan Dewan Komisaris PT Bakrieland Development Tbk No. on Decree of the Board of Commissioners of PT Bakrieland
001/KOM-PERSEROAN/SKDK/VI/2025. Beliau memiliki rangkap Development Tbk No. 001/KOM-PERSEROAN/SKDK/VI/2025. He
jabatan sebagai Komisaris Independen serta Ketua Komite has a concurrent position as Independent Commissioner as well
Nominasi dan Remunerasi Perseroan. Profil beliau disajikan pada as Chairman of the Nomination and Remuneration Committee of
bagian profil Dewan Komisaris di Laporan Tahunan ini. the Company. His profile is presented in the section of the profile
of the Board of Commissioners in this Annual Report.
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Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Soenarso Soemodiwirjo
Anggota
Warga Negara Indonesia, 79 tahun, domisili di Jakarta.
Member
Indonesian Nationality, Age 79 years, Domicile in Jakarta
Dasar Pengangkatan: Surat Keputusan Dewan Komisaris PT Bakrieland Development Tbk No. 001/KOM-PERSEROAN/
Basis of Appointment: SKDK/VI/2025.
Decree of the Board of Commissioners of PT Bakrieland Development Tbk No. 001/KOM-
PERSEROAN/SKDK/VI/2025.
Riwayat Pendidikan: Sarjana Akuntansi dari Institut Ilmu Keuangan, Departemen Keuangan, Jakarta (1974).
Educational Background: Bachelor’s degree (Sarjana) from Financial Science Institute, Ministry of Finance, Jakarta (1974)
Riwayat Karier: • Komisaris Independen dan Ketua Komite Audit PT Graha Andrasentra Propertindo Tbk
Professional Background: • Ketua Tim Task Force Penyusunan Manual Komite Audit
• Konsultan Manajemen PT Sucofindo (Persero)
• Staf Ahli Direksi PT PAN (multi finance company)
• Anggota Komite Audit PT Nusa Konstruksi Enjiniring Tbk
• Anggota Komite Audit PT Bank MNC Internasional Tbk
• Anggota Komite Audit di PT Sucofindo (Persero)
• Anggota Komite Audit PT Danareksa (Persero)
• Anggota Komite Audit PT Bank CIMB Niaga Tbk.
• Independent Commissioner and Chairman of the Audit Committee at PT Graha Andrasentra
Propertindo Tbk
• Chairman of the Task Force Team for the Audit Committee Manual Preparation
• Management Consultant at PT Sucofindo (Persero)
• Expert Staff of the Board of Directors at PT PAN (multi finance company)
• Member of the Audit Committee at PT Nusa Konstruksi Enjiniring Tbk
• Member of the Audit Committee at PT Bank MNC Internasional Tbk
• Member of the Audit Committee at PT Sucofindo (Persero)
• Member of the Audit Committee at PT Danareksa (Persero)
• Member of the Audit Committee at PT Bank CIMB Niaga Tbk.
Rangkap Jabatan: Saat ini juga menjabat sebagai Anggota Komite Audit dan Sekretaris Dewan Komisaris PT Papua
Concurrent Position: Power Indonesia.
Concurrently as Member of the Audit Committee and Secretary to the Board of Commissioners
at PT Papua Power Indonesia.
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Report on Corporate Governance
Mohamad Hassan
Anggota (menjabat hingga 30 Juni 2025)
Warga Negara Indonesia, 65 tahun, domisili di Jakarta.
Member (in office until 30 June 2025)
Indonesian Nationality, Age 65 years, Domicile in Jakarta.
Dasar Pengangkatan: Surat Keputusan Dewan Komisaris PT Bakrieland Development Tbk No. 001/KOM-PERSEROAN/SKDK/
Basis of Appointment: II/2023.
Decision Letter of the Board of Commissioners of PT Bakrieland Development Tbk No. 001/KOM-
PERSEROAN/SKDK/II/2023.
Riwayat Pendidikan: • S2 dengan gelar Master of Accountancy & Financial Information Systems, Konsentrasi Ilmu di Bidang
Educational Background: Audit Internal, Cleveland State University, Ohio, USA (1993).
• Diploma IV Sekolah Tinggi Akuntansi Negara (1991)
• Diploma III Sekolah Tinggi Akuntansi Negara (1983)
• Master’s degree (S2) in Accountancy & Financial Information Systems, Concentration of Science in
Internal Audit, Cleveland State University, Ohio, USA (1993)
• Diploma IV from Sekolah Tinggi Akuntansi Negara (State Accountancy College) (1991)
• Diploma III from Sekolah Tinggi Akuntansi Negara (State Accountancy College) (1983)
Riwayat Karier: • Badan Pengawasan Keuangan dan Pembangunan (BPKP) (1983-2010)
Professional Background • Pengajar di Sekolah Tinggi Akuntansi Negara (STAN) (1994-2019)
• Pengajar audit internal S2 Kwik Kian Gie School of Business (2006-2016)
• Pembicara/narasumber untuk topik audit internal dan Governance, Risk Management, & Control (GRC)
di berbagai seminar dan workshop baik di organisasi profesi, instansi pemerintah, dan Perusahaan
• Aktif di berbagai organisasi profesi, di antaranya:
• Anggota Dewan Sertifikasi Qualified Internal Auditor (QIA) (2022-2027)
• Wakil Ketua Umum Lembaga Profesi Perhimpunan Auditor Internal Indonesia (PAII) (2022-2027)
• Anggota Dewan Pengurus Qualified Healthcare Internal Auditor (QHIA) (2021-2026)
• Anggota Dewan Eksekutif Qualified Government Internal Auditor (QGIA) (2020-2025)
• Anggota Dewan Certified Professional Management Accountant (CPMA) (2023-2026).
• Wakil Ketua Dewan Sertifikasi Certification in Audit Committee Practices (CACP) (2023- 2025)
• The Institute of Internal Auditors (2015-2021)
• Pembicara/narasumber untuk topik audit internal dan Governance, Risk Management, & Control (GRC)
di berbagai seminar dan workshop baik di organisasi profesi, instansi pemerintah, dan Perusahaan
• Pengajar audit internal S2 Kwik Kian Gie School of Business (2006-2016)
• Pengajar di Sekolah Tinggi Akuntansi Negara (STAN) (1994-2019)
• Badan Pengawasan Keuangan dan Pembangunan (BPKP) (1983-2010)
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Riwayat Karier: • Financial and Development Supervisory Agency (BPKP) (1983-2010)
Professional Background: • Lecturer at Sekolah Tinggi Akuntansi Negara (State Accountancy College) (STAN) (1994-2019)
• Lecturer in Inernal Audit (S2 Program) at Kwik Kian Gie School of Business (2006-2016)
• Speaker on Internal Audit and Governance, Risk Management, & Control (GRC) in various seminars and
workshops in organiations of profession, government institutions and Company
• Active in various organizations of profession, including:
• Member of Qualified Internal Auditor Certification Board (QIA) (2022-2027)
• Vice Chairman of the Professional Institution of Indonesian Internal Auditors Association (PAII) (2022-
2027)
• Member of the Board of Directors of Qualified Healthcare Internal Auditor (QHIA) (2021-2026)
• Member of the Executive Board of Qualified Government Internal Auditor (QGIA) (2020-2025)
• Member of the Board of Certified Professional Management Accountant (CPMA) (2023-2026).
• Vice Chairman of the Board of Audit Committee Practices Certification (CACP) (2023- 2025)
• The Institute of Internal Auditors (2015-2021)
• Speaker on internal audit and Governance, Risk Management, & Control (GRC) in various seminars and
workshops in organizations of profession, government institutions and the Company
• Lecturer in Internal Audit (S2 program) at Kwik Kian Gie School of Business (2006-2016)
• Lecturer at Sekolah Tinggi Akuntansi Negara (State Accountancy College) (STAN) (1994-2019)
• Financial and Development Supervisory Agency (BPKP) (1983-2010)
Rangkap Jabatan: Saat ini juga menjabat sebagai Chief Risk Management & Quality Assurance Executive di YPIA dan Komite
Concurrent Position: Audit/Komite Pemantau Risiko di beberapa perusahaan.
Concurrently as Chief of Risk Management & Quality Assurance Executive at YPIA and the Audit
Committee/Risk Monitoring Committee in several companies.
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Report on Corporate Governance
Indra Safitri
Anggota (menjabat sejak 19 Juni 2025)
Warga Negara Indonesia, 61 tahun, domisili di Jakarta.
Member (in office since 19 June 2025)
Indonesian Nationality, Age 61 years, Domicile in Jakarta
Dasar Pengangkatan: Surat Keputusan Dewan Komisaris PT Bakrieland Development Tbk No. 001/KOM-PERSEROAN/
Basis of Appointment: SKDK/VI/2025
Decision Letter of the Board of Commissioners at PT Bakrieland Tbk No. 001/KOM-PERSEROAN/
SKDK/VI/2025
Riwayat Pendidikan: • Magister Manajemen Sekolah Tinggi PPM (2011)
Educational Background: • Sarjana Hukum Fakultas Hukum Universitas Indonesia, Bagian Hukum Publik Internasional (1989)
• Master’s degree (Magister) in Management at PPM College (2011)
• Bachelor’s degree (Sarjana) in Law, Faculty of Law, Universitas Indonesia (International Public
Law Section) (1989)
Riwayat Karier: • Partner pada Firma Hukum Safitri & Co.
Professional Background: • Komisaris Independen PT.Reliance Securities Indonesia Tbk.
• Anggota Komite Audit PT Bumi Resources Tbk.
• Anggota Komite Audit PT Dharma Henwa Tbk.
• Anggota Komite Audit PT.Astrindo Nusantara Infrastruktur Tbk.
• Arbitrer dan Mediator Lembaga Alternatif Penyelesaian Sengketa Sektor Jasa Keuangan (LAPS-
SJK)
• Aktif di berbagai organisasi profesi, di antaranya:
o Anggota Perhimpun Advokat Indonesia (Peradi)
o Dewan Pembina dan Anggota Himpunan Konsultan Hukum Sektor Keuangan (HKHSK)
o Pengurus Perkumpulan Praktisi Jasa Keuangan Indonesia (PPJKI)
• Partner at Safitri & Co. Law Firm
• Independent Commissioner at PT.Reliance Securities Indonesia Tbk.
• Member of the Audit Committee at PT Bumi Resources Tbk.
• Member of the Audit Committee at PT Dharma Henwa Tbk.
• Member of the Audit Committee at PT.Astrindo Nusantara Infrastruktur Tbk.
• Arbitrator and Mediator at the Alternative Institution for Dispute Resolution in the Financial
Services Sector (LAPS-SJK)
• Active in various organizations of profession, including:
o Member of the Indonesian Advocates Association (Peradi)
o Advisory Board and Member of the Association of Financial Sector Legal Consultants (HKHSK)
o Management of the Indonesian Financial Services Practitioners Association (PPJKI)
Rangkap Jabatan: Saat ini juga menjabat sebagaimana yang tercantum dalam Riwayat karirnya.
Concurrent Position: Concurrently in positions as noted in the Professional Background.
INDEPENDENSI KOMITE AUDIT INDEPENDENCY OF THE AUDIT COMMITTEE
Seluruh anggota Komite Audit menjalankan tugas dan tanggung All members of the Audit Committee carry out their duties
jawabnya secara profesional dan independen serta terbebas dari and responsibilities professionally and independently as well
segala bentuk konflik kepentingan yang dapat memengaruhi as free from all forms of conflict of interest that can influence
kemampuannya dalam melaksanakan fungsi pengawasan secara the capability to perform the supervisory function objectively.
objektif. Independensi Komite Audit setidaknya dijamin dengan The independency of the Audit Committee should at least be
adanya satu orang Komisaris Independen yang bertindak sebagai guaranteed with the presence of one Independent Commissioner
Ketua, sementara dua anggota lainnya merupakan pihak eksternal who acts as Chairman, while two other members are independent
yang independen. from external parties.
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Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES
Secara umum, tugas dan tanggung jawab utama Komite Audit In general, the main duties and responsibilities of the Audit
adalah membantu Dewan Komisaris dalam melakukan evaluasi Committee are to assist the Board of Commissioners in assessing
dan pengawasan tentang proses pelaporan keuangan, proses and supervising the processes of financial reporting, internal and
audit internal dan eksternal serta praktik GCG berjalan dengan external audits as well as GCG practices to run appropriately
baik dan sesuai prosedur. Berdasarkan surat dari Komite Audit and according to procedures. Based on a letter from the Audit
kepada Dewan Komisaris, fungsi Komite Pemantau Risiko dan Committee to the Board of Commissioners, the functions of the
Komite Kebijakan Corporate Governance dijalankan oleh Komite Risk Monitoring Committee and Corporate Governance Policy
Audit. Committee are carried out by the Audit Committee.
Uraian lengkap mengenai tugas dan tanggung jawab Komite Audit A complete description of the duties and responsibilities of the
telah diatur dalam Pedoman Dewan yang disahkan dalam Surat Audit Committee is stipulated in the Board Manual ratified in
Keputusan Direksi dan Komisaris PT Bakrieland Development Tbk Decree of the Board of Directors and the Board of Commissioners
No. 001/KOM-DIR-PERSEROAN/SK/I/2016 tentang Pengesahan of PT Bakrieland Development Tbk No. 001/KOM-DIR-
Board Manual. PERSEROAN/SK/I/2016 regarding the Ratification of the Board
Manual.
PIAGAM KOMITE AUDIT CHARTER OF THE AUDIT COMMITTEE
Fungsi utama Komite Audit adalah membantu Dewan Komisaris The main function of the Audit committee is to assist the Board of
dalam memenuhi tanggung jawab pengawasannya terhadap Commissioners in fulfilling its supervisory responsibilities on the
proses pelaporan keuangan, penerapan pengelolaan risiko usaha processes of financial reporting, implementation of business and
dan keuangan serta sistem pengendalian internal terkait, proses financial risk management and related internal control systems,
Audit oleh Auditor Internal maupun Eksternal, serta penerapan the Audit process by Internal and External Auditors, as well as
Good Corporate Governance dalam pengelolaan perusahaan. Good Corporate Governance in managing the Company.
Lebih lanjut sebagaimana diatur dalam Piagam Komite Audit, Furthermore, as regulated in the Audit Committee’s Charter, the
adapun lingkup fungsi pengawasan (oversight) Komite Audit scope of the oversight function of the Company Audit committee
Perseroan mencakup hal-hal berikut ini: includes the following:
1. Laporan Keuangan dan Laporan Tahunan 1. Financial Statements and Annual Report
Melakukan oversight atas laporan keuangan dan Laporan Conduct oversight of the financial statements and the
Tahunan Terintegrasi Perseroan yang diterbitkan untuk Integrated Annual Report of the Company published for the
kepentingan publik public’s interest.
2. Manajemen Risiko 2. Risk Management
Memperoleh informasi mengenai pelaksanaan aktivitas Obtain information on the implementation of risk
manajemen risiko yang dilakukan oleh Manajemen. management activities conducted by the Management.
3. Pengendalian Internal 3. Internal Control
Melalui hasil kerja Auditor Internal dan Eksternal melakukan Through the work results of the Internal and External Auditors,
oversight atas efektivitas pengendalian internal yang telah conduct oversight of the internal control effectiveness
diterapkan oleh Manajemen dalam pengelolaan usaha applied by the Management in managing business as well as
maupun penyajian laporan keuangan Perseroan. in presenting the Company’s financial statements.
4. Aktivitas Assurance 4. Assurance Activity
a. Melakukan review atas rencana dan hasil aktivitas yang a. Conduct a review of the plans and results of activities
dilakukan oleh Auditor Internal dalam meyakinkan bahwa carried out by the Internal Audit to be conviced that
aktivitas operasional telah sesuai dengan peraturan operational activities complied with the Company’s
Perseroan dan peraturan yang dikeluarkan oleh pihak regulations and regulations issued by the Authority;
Otoritas;
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b. Melakukan review atas rencana dan hasil aktivitas b. Conduct a review of the plans and results of activities
Auditor Eksternal dalam meyakinkan bahwa laporan carried out by the External Auditor to beconvinced
keuangan bebas dari salah saji material. that the financial statements are free from material
misstatement.
5. Objektivitas dan Independen 5. Objectivity and Independency
Melakukan review atas obyektivitas dan independensi Auditor Conduct a review on the objectivity and independency of the
Internal maupun Eksternal. Internal and External Auditors.
6. Corporate Governance 6. Corporate Governance
Melakukan oversight atas pelaksanaan Good Corporate Conduct oversight on the implementation of Good Corporate
Governance dan pemantauan atas ketaatan Perseroan Governance and monitoring of the Company’s compliance
terhadap peraturan perundangan yang berlaku, benturan with applicable laws and regulations, conflicts of interest,
kepentingan, dan etika usaha. and business ethics.
Dalam menjalankan tugas dan tanggung jawabnya, seluruh In carrying out the duties and responsibilities, all members of the
anggota Komite Audit wajib berpedoman pada Piagam Komite Audit Committee are obligated to be guided by the Charter of
Audit yang mengatur secara rinci hal-hal terkait struktur organisasi, the Audit Committee that regulates in detail matters related to
keanggotaan, tanggung jawab, wewenang dan tata cara pelaporan organizational structure, membership, responsibility, authority,
Komite Audit. and reporting procedures of the Audit Committee.
RAPAT KOMITE AUDIT MEETING OF THE AUDIT COMMITTEE
Kebijakan Rapat Meeting Policy
Komite Audit mengadakan rapat secara berkala paling kurang The Audit Committee periodically holds meetings at least once
satu kali dalam 3 (tiga) bulan atau 4 (empat) kali dalam setahun. every 3 (three) months or 4 (four) times in one year. As regulated
Sebagaimana diatur dalam Piagam Komite Audit, metode in the Audit Committee’s Charter, the method of making
pengambilan keputusan dalam rapat Komite Audit dapat decisions in Audit Committee meetings may be conducted if at
dilakukan apabila sekurang-kurangnya dihadiri oleh lebih dari ½ least attended by more that ½ (one half) of the total number of
(satu per dua) dari jumlah anggota termasuk seorang Komisaris members, including an Independent Commissioner.
Independen
Jumlah Rapat dan Frekuensi Kehadiran Number of Meeting and Frequency of Attendance
Selama tahun 2025, Komite Audit telah menyelenggarakan rapat During the year 2025, the Audit Committee held 8 (eight)
sebanyak 8 (delapan) kali secara online melalui platform Zoom meetings online through the Zoom Meeting platform, with details
Meeting, dengan uraian tingkat kehadiran masing-masing anggota of the level of attendance of each member as follows:
adalah sebagai berikut:
Nama Jabatan Jumlah Rapat Jumlah Kehadiran Tingkat Kehadiran
No
Name Position Number of Meeting Number of Attendance Level of Attendance
1. Kanaka Puradiredja Ketua | Chairman 8 8 100%
2. Soenarso Soemodiwirjo Anggota | Member 8 8 100%
3. Mohamad Hassan*) Anggota | Member 8 6 75%
4. Indra Safitri**) Anggota | Member 8 2 25%
Keterangan | Note:
*) menjabat hingga 19 Juni 2025 | in office until 19 June 2025
**) menjabat sejak 19 Juni 2025 | in office since 19 June 2025
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Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Agenda Rapat
Meeting Agenda
Kehadiran
Tanggal Rapat Agenda Rapat
No Attendance
Meeting Date Meeting Agenda
KP SS MH IS
1. 21 Januari 2025 Pembahasan Audit Planning KAP untuk audit LapKeu tahun 2024 v v v x
21 January 2025 Discussion on KAP Audit Planning for the 2024 Annual Financial Statements Audit
2. 04 Maret 2025 Pembahasan Key Audit Matters tahun Audit 2024 dengan KAP v v v x
04 March 2025 Discussion with KAP on Key Audit Matters for 2024 Audit Year
3. 25 Maret 2025 Pembahasan Penyelesaian Audit LapKeu tahun Audit 2024 dengan KAP v v v x
25 March 2025 Discussion with KAP on Completion of 2024 /financial Statements Audit
4. 29 April 2025 Pembahasan Laporan Keuangan Kuartal 1 (Q1) tahun 2025 dengan Management v v v x
29 April 2025 Discussion with Management on Financial Statement Quarter 1 (Q1) of 2025
5. 13 Juni 2025 Melakukan Evaluasi Kinerja KAP yang mengaudit LapKeu tahun 2024 v v v x
13 June 2025 Evaluation of KAP’s Performance on Audit of 2024 Financial Statements
6. 29 Juli 2025 Pembahasan Laporan Keuangan Kuartal 2 (Q2) tahun 2025 dengan Management v v v x
29 July 2025 Discussion with Management on Financial Statement Quarter 2 (Q2) of 2025
7. 28 Oktober 2025 Pembahasan Laporan Keuangan Kuartal 3 (Q3) tahun 2025 dengan Management v v x v
28 October 2025 Discussion with Management on Financial Statement Quarter 3 (Q3) of 2025
8. 11 Desember 2025 Pembahasan Audit Planning KAP untuk audit LapKeu tahun 2025 v v x v
11 December 2025 Discussion of KAP Audit Planning for 2025 Financial Statements Audit
Keterangan | Note::
KP : Kanaka Puradiredja
SS : Soenarso Soemodiwirjo
MH : Mohamad Hassan
IS : Indra Safitri
PELATIHAN KOMITE AUDIT TRAINING OF THE AUDIT COMMITTEE
Komite Audit mengikuti program pelatihan dan pengembangan The Audit Committee takes part in training and competency
kompetensi dengan inisiatif pribadi di luar lingkungan Perseroan. development programs on its own personal initiative outside of
the Company.
PELAKSANAAN KEGIATAN KOMITE AUDIT IMPLEMENTATION OF ACTIVITIES OF THE AUDIT
COMMITTEE
Pada tahun 2025, Komite Audit telah melaksanakan hal-hal In the year 2025, the Audit Committee conducted several
berikut: activities as follows:
1. Membahas isu-isu dan progres audit eksternal atas Laporan 1. Discussed issues and progress of the external audit of the
Keuangan Konsolidasian Perseroan tahun 2024. Company’s Consolidated Financial Statements of 2024.
2. Mereview dan membahas isu-isu dalam Laporan Keuangan 2. Reviewed and discussed issues in the Company’s unaudited
Konsolidasian Triwulanan Perseroan tahun 2025 yang tidak Quarterly Consolidated Financial Statements of 2025 prior
diaudit sebelum disampaikan kepada pihak Otoritas. to submitting to the Authority.
3. Melakukan evaluasi kinerja auditor eksternal yang mengaudit 3. Conduct a performance assessment of the External Auditor
Laporan Keuangan Konsolidasian Perseroan tahun 2024 dan that audited the Company’s 2024 Consolidated Financial
merekomendasikan penunjukan Auditor Eksternal yang akan Statements and recommended the External Auditor to audit
mengaudit Laporan Keuangan Konsolidasian Perseroan tahun the Company’s 2025Consolidated Financial Statements.
2025.
4. Membahas perencanaan audit Auditor Eksternal dalam 4. Discussed audit planning of the External Auditor to audit the
mengaudit Laporan Keuangan Konsolidasian Perseroan tahun Company’s 2025 Consolidated Financial Statements.
2025.
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Report on Corporate Governance
LAPORAN KOMITE AUDIT AUDIT COMMITTEE REPORT
Kepada Yth To
Dewan Komisaris The Board of Commissioners
PT Bakrieland Development Tbk PT Bakrieland Development Tbk
Wisma Bakrie 1, Lantai 6 Wisma Bakrie 1, 6th Floor
Jalan H.R. Rasuna Said Kav B-1 Jalan H.R. Rasuna Said Kav B-1
Jakarta 12920 Jakarta 12920
Laporan Tahunan Pelaksanaan Kegiatan Komite Audit untuk Tahun Annual Report on the Implementation of Audit Committee
yang Berakhir pada Tanggal 31 Desember 2025. Activities for the Year Which Ended on 31 December 2025.
Komite Audit adalah sebuah Komite yang dibentuk oleh dan The Audit Committee is a Committee established by and reports
bertanggung jawab kepada Dewan Komisaris dalam membantu to the Board of Commissioners in assisting the duties and
melaksanakan tugas dan fungsi Dewan Komisaris. Tugas utama function of the Board of Commissioners. The main duties of the
Komite Audit di Perseroan adalah: Company’s Audit Committee are as follows:
1. Melakukan review atas laporan keuangan Perseroan yang 1. Conduct a review of the Company’s published financial
diterbitkan untuk kepentingan publik dan kesesuaiannya statements for the public’s interest and their compliance
dengan Standar Akuntansi Keuangan (SAK) Indonesia. with the Indonesian Financial Accounting Standards (SAK).
2. Melakukan kajian atas rencana dan pelaksanaan audit Auditor 2. Conduct a review of the audit plan and implementation of
Eksternal dalam tugas meyakini mereka bahwa laporan the External Auditor in its task to convince that the financial
keuangan telah disajikan sesuai dengan SAK dan bebas dari statements are presented in accordance with SAK and are
salah saji material. free from material misstatement.
3. Melalui hasil kerja Auditor Eksternal melakukan oversight 3. Through the work results, the External Auditor carries out
atas pengendalian internal dalam proses penyusunan laporan oversight of internal control in the process of preparing
keuangan yang diterapkan oleh Manajemen. financial reports implemented by the Management.
4. Melakukan kajian atas rencana dan hasil aktivitas yang 4. Conduct review on the plan and activity results carried out by
dilakukan oleh Auditor Internal dalam meyakinkan bahwa the Internal Auditor in convincing that operational activities
aktivitas operasional telah sesuai dengan peraturan are in accordance with Company regulations and applicable
Perusahaan dan peraturan perundang-undangan yang laws and regulations.
berlaku.
5. Melakukan kajian atas obyektivitas dan independensi Auditor 5. Conduct reiew on the objectivity and independency of the
Internal maupun Auditor Eksternal. Internal Auditor as well as the External Auditor.
Untuk periode tahun 2025 Komite Audit Perseroan terdiri dari For the period of the year 2025, the Audit Committee of the
seorang ketua dan 2 (dua) anggota sebagai berikut: Company consists of a chairman and 2 (two) members as follows:
1. Kanaka Puradiredja (Ketua/Komisaris Independen) 1. Kanaka Puradiredja Chairman/Independent Commissioner)
2. Soenarso Soemodiwirjo (Anggota/Profesional Independen) 2. Soenarso Soemodiwirjo (Member/Independent Professional)
3. Mohamad Hassan (Anggota/Profesional Independen) 3. Mohammad Hassan (Member/Independent Professional)
Sepanjang tahun 2025, Komite Audit menyelenggarakan 8 Throughout the year 2025, the Audit Committee held 8 (eight)
(delapan) kali pertemuan formal, dengan fokus utamanya adalah formal meetings, with the main focus on monitoring the
memonitor penyelesaian laporan keuangan Perseroan, baik completion of the Company’s financial statements, both the
laporan keuangan interim yang tidak diaudit dan tahunan yang unaudited interim financial statements and the annual statements
diaudit oleh Auditor Eksternal. audited by External Auditor.
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Tingkat kehadiran anggota Komite dalam rapat tersebut adalah The level of attendance of members of the Committee in these
sebagai berikut: meetings is as follows:
1. Kanaka Puradiredja 100% 1. Kanaka Puradiredja 100%
2. Soenarso Soemodiwirjo 100% 2. Soenarso Soemodiwirjo 100%
3. Mohamad Hassan 100% 3. Mohammad Hassan 100%
Adapun hal-hal yang dibahas dalam rapat-rapat tersebut antara Issues discussed in the meetings, among others, are as follows:
lain adalah sebagai berikut:
a. Membahas isu-isu dan progres audit eksternal atas Laporan a. Issues and progress of the external audit on the 2024
Keuangan Konsolidasian tahun 2024. Consolidated Financial Statements.
b. Membahas isu-isu dan mereview Laporan Keuangan b. Issues and review concerning the Company’s unaudited
Konsolidasian Triwulanan Perseroan tahun 2025 yang tidak Konsolidasian 2025 Quarterly Consolidated Financial
diaudit sebelum disampaikan kepada pihak Otoritas. Statements prior to submission to the Authority.
c. Melakukan evaluasi kinerja auditor eksternal pada tahun audit c. Assessment on the external auditor’s performance during the
2024 dan merekomendasikan penunjukan Auditor Eksternal 2024 audit year and recommendation on the appointment
yang mengaudit Laporan Keuangan Konsolidasian Perseroan of the External Auditor to audit the Company’s 2025
tahun 2025. Consolidated Financial Statements.
d. Membahas perencanaan audit eksternal atas Laporan d. Audit planning of the external audit on the Company’s 2025
Keuangan Konsolidasian Perseroan tahun 2025. consolidated Financial Statements.
Jakarta, 31 Desember 2025
Jakarta, 31 December 2025
Kanaka Puradiredja Soenarso Soemodiwirjo Mohamad Hassan
(Ketua | Chairman) (Anggota | Member) (Anggota | Member)
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KOMITE NOMINASI DAN REMUNERASI NOMINATION AND REMUNERATION COMMITTEE
Perseroan memiliki Komite Nominasi dan Remunerasi yang The Company retains the Nomination and Remuneration
dibentuk berdasarkan Surat Keputusan Dewan Komisaris No.001/ Committee formed based on Decree of the Board of
SK/Kom-BLD/07 tentang Pembentukan dan Pengangkatan Commissioners No. 001/SK/Kom-BLD/07 regarding the
Komite Nominasi dan Remunerasi. Komite Nominasi dan Establishment and Appointment of the Nomination and
Remunerasi merupakan organ pendukung Dewan Komisaris yang Remuneration Committee. The Nomination and Remuneration
bertugas membantu Dewan Komisaris dalam menjalankan fungsi Committee is a supporting organ to the Board of Commissioners
pengawasan dan memberikan nasihat kepada manajemen terkait assigned to assist the Board of Commissioners in carrying out
pengelolaan dan pengembangan Sumber Daya Manusia (SDM) its supervisory function and provide advice to the management
termasuk proses remunerasi dan nominasi Dewan Komisaris dan related to the management and development of the Human
Direksi Perseroan. Resource (HR), including the remuneration and nomination
process of the Board of Commissioners and the Board of Directors
of the Company.
KOMPOSISI DAN MASA JABATAN KOMITE COMPOSITION AND TERM OF OFFICE OF THE
NOMINASI DAN REMUNERASI NOMINATION AND REMUNERATION COMMITTEE
Keanggotaan Komite Nominasi dan Remunerasi Perseroan Membership of the Nomination and Remuneration Committee
terdiri dari 1 (satu) orang Ketua Komite merangkap anggota yang consists of 1 (one) Committee Chairman concurrently as an
merupakan Komisaris Independensekaligus Anggota Komite Independent Commissioner member and at the same time as a
Perseroan, 1 (satu) anggota komite yang merupakan anggota Committee Member of the Company, 1 (one) committee member
Dewan Komisaris, dan 1 (satu) anggota lainnya yang berasal dari concurrently as a member of the Board of Commissioners, and 1
luar Perseroan. (one) other member from outside of the Company.
Masa jabatan anggota Komite Nominasi dan Remunerasi tidak The term of office of members of the Nomination and
boleh lebih lama dari masa jabatan Dewan Komisaris dan dapat Remuneration Committee cannot be longer than the term
dipilih kembali hanya untuk 1 (satu) periode berikutnya. of office of the Board of Commissioners, and they may be
reappointed only for 1 (one) following period.
Pada tahun 2025, komposisi Komite Nominasi dan Remunerasi In 2025, the composition of the Nomination and Remuneration
Perseroan mengalami perubahan anggota dengan kronologis Committee of the Company experienced a change in the
sebagai berikut. members with chronology as follows.
Nama Jabatan Periode Jabatan
No
Name Position Term of Office
1. Kanaka Puradiredja Ketua | Chairman 3 November 2025 – 2027
3 November 2025 –2027
2. Bambang Irawan Hendradi Anggota | Member 3 November 2025 – 2027
3 November 2025 –2027
3. Handoko N. Soetrisno Anggota | Member 17 Februari 2023 – 2 November 2025
17 February 2023 – 2 November 2025
4. Yusri Hartadi Anggota | Member 3 November 2025 – 2027
3 November 2025 –2027
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
PROFIL ANGGOTA KOMITE NOMINASI DAN PROFILE OF MEMBERS OF THE NOMINATION AND
REMUNERASI REMUNERATION COMMITTEE
Kanaka Puradiredja – Ketua Kanaka Puradiredja – Chairman
Beliau diangkat sebagai Anggota Komite Nominasi dan He was appointed as a Member of the Nomination and Remuneration
Remunerasi berdasarkan Surat Keputusan Dewan Komisaris Committee based on Decree of the Board of Commissioners
PT Bakrieland Development Tbk No. 001/KOM-PERSEROAN/ of PT Bakrieland Development Tbk No. 001/KOM-PERSEROAN/
SKDK/I/2017 tanggal 2 Januari 2017. Beliau juga menjabat sebagai SKDK/I/2017 dated 2 January 2017. He concurrently acts as an
Komisaris Independen serta Ketua Komite Audit Perseroan. Independent Commissioner as well as Chairman of the Audit
Profil beliau disajikan pada bagian profil Dewan Komisaris dalam Committee of the Company. His profile is presented in the section
Laporan Tahunan ini. on the profile of the Board of Commissioners in this Annual Report.
Bambang Irawan Hendradi – Anggota Bambang Irawan Hendradi – Member
Beliau diangkat sebagai Anggota Komite Nominasi dan He was appointed as a Member of the Nomination and
Remunerasi berdasarkan Surat Keputusan Dewan Komisaris Remuneration Committee based on Decree of the Board of
PT Bakrieland Development Tbk No. 001/KOM-PERSEROAN/ Commissioners of PT Bakrieland Development Tbk No. 001/
SKDK/I/2017 tanggal 2 Januari 2017. Beliau juga menjabat sebagai KOM-PERSEROAN/ SKDK/I/2017 dated 2 January 2017. He
Komisaris Utama Perseroan. Profil beliau telah disajikan pada bab concurrently also acts as the President Commissioner of the
Profil Dewan Komisaris dalam Laporan Tahunan ini. Company. His profile is presented in the chapter on the Profile of
the Board of Commissioners in this Annual Report
Handoko N. Soetrisno
Anggota (menjabat hingga 2 November 2025)
Warga Negara Indonesia, 54 tahun, domisili di Bekasi
Member (in office until 2 November 2025)
Indonesian Nationality, Age 54 years, Domicile in Bekasi
Dasar Pengangkatan: Surat Keputusan Dewan Komisaris PT Bakrieland Development Tbk No. 001/KOMPERSEROAN/
SKDK/I/2017 tanggal 2 Januari 2017.
Decision Letter of the Board of Commissioners of PT Bakrieland Development Tbk No. 001/
KOMPERSEROAN/SKDK/I/2017 dated 2 January 2017.
Riwayat Pendidikan: • S2 dengan spesialisasi Manajemen, Universitas Gadjah Mada, Yogyakarta (1995)
Educational Background: • Sarjana Jurusan Sosiologi, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Gadjah Mada,Yogyakarta (1993)
• Master’s degree (S2) specializing in Management, Universitas Gadjah Mada, Yogyakarta (1995)
• Bachelor’s degree (Sarjana) in Sociology, Faculty of Social Science and Political Science, Universitas
Gadjah Mada, Jogyakarta (1993)
Riwayat Karier: • Bergabung di PT Bakrieland Development Tbk Group sejak tahun 2011 dan saat ini menjabat sebagai
Professional Background: Chief Corporate Human Capital Officer di PT Bakrieland Development Tbk (sejak 2017)
• Chief Human Resource Officer (CHRO) PT Graha Andrasentra Propertindo Tbk (2011-2022)
• Deputy Division Head di PT Indomobil Sukses Internasional Tbk (2003-2010)
• HR Department Head di PT Lippo Karawaci Tbk (2000-2003)
• Compensation & Personnel Admin Manager di PT Gillette Indonesia (1999- 2000)
• Remuneration & Benefits Manager di PT Delta Djakarta Tbk (1995-1999)
• Joined PT Bakrieland Development Tbk Group since 2011 and currently serving as Chief Corporate
Human Capital Officer at PT Bakrieland Development Tbk (since 2017)
• Chief Human Resource Officer (CHRO) at PT Graha Andrasentra Propertindo Tbk (2011-2022)
• Deputy Division Head at PT Indomobil Sukses Internasional Tbk (2003-2010)
• HR Department Head at PT Lippo Karawaci Tbk (2000-2003)
• Compensation & Personnel Admin Manager at PT Gillette Indonesia (1999- 2000)
• Remuneration & Benefits Manager at PT Delta Djakarta Tbk (1995-1999)
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Rangkap Jabatan: Tidak memiliki rangkap jabatan sebagai anggota Direksi, anggota Dewan Komisaris, dan/atau anggota
Concurrent Position: komite lainnya.
No concurrent position as member of the Board of Directors, Member of the Board of Commissiners,
and/or member of other committees.
Yusri Hartadi
Anggota (menjabat sejak 3 November 2025)
Warga Negara Indonesia, 47 tahun, domisili di Jakarta.
Member (since 3 November 2025)
Indonesian Nationality, Age 47 years, Domicile in Jakarta
Dasar Pengangkatan: Surat Keputusan Dewan Komisaris PT Bakrieland Development Tbk No. 001/KOM-PERSEROAN/
Basis of Appointment: SKDK/XI/2025 tanggal 3 November 2025
Decision Letter of the Board of Commissioners of PT Bakrieland Development Tbk No. 001/
KOM-PERSEROAN/SKDK/XI/2025 dated 3 November 2025
Riwayat Pendidikan: • S2 Magister Management dengan spesialisasi di bidang – People & Leadership dari Universitas
Educational Background: Bina Nusantara (Binus Business School) Jakarta, 2024
• Master’s degree (S2 Magister) in Management with specializing in the field of People &
Leadership from Universitas Bina Nusantara (Binus Business School), Jakarta 2024
Riwayat Karier: • Head of Human Resources & General Affairs PT KDB Tifa Finance, Tbk (2021-2025)
Professional Background: • General Manager Human Resource PT LOTTE Shopping Indonesia (2014-2021)
• HR Organization Development & Training Manager PT Sierad Produce, Tbk (2013 - 2014)
• Head of Human Resources PT International Mitra Futures (2012 – 2013)
• Area HR & GA Head BCA Finance (2010 – 2012)
• HRD di PT MMC Metal Fabrication/Mitsubishi Material Corporation Group (2006 – 2010)
• HRD di PT Jaya Real Property Tbk (2004 - 2005)
• Head of Human Resources & General Affairsat PT KDB Tifa Finance, Tbk (2021-2025)
• General Manager of Human Resource at PT LOTTE Shopping Indonesia (2014-2021)
• HR Organization Development & Training Manager at PT Sierad Produce, Tbk (2013 - 2014)
• Head of Human Resources PT International Mitra Futures (2012 – 2013)
• Area HR & GA Head of BCA Finance (2010 – 2012)
• HRD at PT MMC Metal Fabrication/Mitsubishi Material Corporation Group (2006 – 2010)
• HRD at PT Jaya Real Property Tbk (2004 - 2005)
Rangkap Jabatan: Tidak memiliki rangkap jabatan sebagai anggota Direksi, Anggota Dewan Komisaris, dan/atau
Concurrent Position: anggota komite lainnya.
No concurrent position as member of the Board of Directors, Member of the Board of
commissiners, and/or member of other committees.
INDEPENDENSI KOMITE NOMINASI DAN INDEPENDENCY OF THE NOMINATION AND
REMUNERASI REMUNERATION COMMITTEE
Komite Nominasi dan Remunerasi senantiasa menjalankan The Nomination and Remuneration Committee continually
tugas dan tanggung jawab secara profesional dan independen carries out its duties and responsibilities professionally and
serta memegang teguh sikap integritas dengan tidak melakukan independently as well as upholds an attitude of integrity by not
kegiatan atau aktivitas apapun yang berpotensi menimbulkan carrying out any activities or actions that potentially may give rise
konflik benturan kepentingan. Independensi Komite Nominasi dan to a conflict of interest. The independency of the Nomination
Remunerasi ditunjukkan melalui keberadaan satu orang Komisaris and Remuneration Committee is visible from the presence of one
Independen dalam struktur organisasi komite yang bertindak Independent Commissioner in the committee’s organizational
sebagai Ketua, serta hadirnya dua anggota lainnya yang masing- structure that acts as Chairman, as well as the presence of two
masing merupakan Presiden Komisaris dan pihak eksternal yang other members who each serve as the President Commissioner
independen. and an independent one from an external party.
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
TUGAS DAN TANGGUNG JAWAB KOMITE DUTIES AND RESPONSIBILITIES OF THE
NOMINASI DAN REMUNERASI NOMINATION AND REMUNERATION COMMITTEE
Tugas dan tanggung jawab Komite Nominasi dan Remunerasi Duties and responsibilities of the Nomination and Remuneration
mencakup hal-hal sebagai berikut: Committee include the following:
1. Menyusun kriteria seleksi dan prosedur nominasi anggota 1. Prepare the criteria of selection and procedure of nomination of
Dewan Komisaris, Direksi dan para eksekutif, sampai dengan members of the Board of Commissioners, the Board of Directors
satu tingkat di bawah Direksi. and executives, up to one level below the Board of Directors.
2. Membuat sistem penilaian dan memberikan rekomendasi 2. Prepare the assessment system and provide recommendations
tentang jumlah anggota Dewan Komisaris dan Direksi. on the number of members of the Board of Commissioners and
the Board of Directors.
3. Terlibat dalam proses perekrutan (wawancara) dan 3. Take part in the recruitment process (interview) and provide
memberikan rekomendasi atas calon anggota Dewan recommendations on candidate members of the Board of
Komisaris, Direksi dan para eksekutif sampai dengan satu Commissioners, the Board of Directors, and executives up to
tingkat di bawah Direksi agar tercipta penempatan orang one level below the Board of Directors so as to place the right
yang tepat pada posisi yang tepat. person in the right position.
4. Memberikan rekomendasi tentang kebijakan besaran gaji, 4. Provide recommendations on the policy on competitive salary,
tunjangan dan fasilitas yang kompetitif dan mengacu pada allowances and facilities referring to market developments, for
perkembangan pasar, untuk anggota Dewan Komisaris dan members of the Board of Commissioners and members of the
anggota Direksi. Board of Directors.
5. Mengawasi proses pelaksanaan nominasi dan remunerasi 5. Supervise the process of nomination and remuneration
agar tidak menyimpang dari prosedur yang telah ditetapkan. implementation so that it does not deviate from the established
procedures.
6. Mengadakan pertemuan rutin para anggota Komite minimal 6. Hold routine meetings of committee members at least once
4 (empat) bulan sekali atau 3 (tiga) kali dalam setahun, every 4 (four) months or 3 (three) times in one year, each
masingmasing pertemuan dihadiri oleh minimal 2 (dua) meeting must be attended by at least 2 (two) Committee
anggota Komite yang salah satunya adalah Ketua Komite, members, one of whom is the Committee Chairman, and
dan membuat berita acara pertemuan. prepare minutes of meeting.
PIAGAM KOMITE NOMINASI DAN REMUNERASI CHARTER OF THE NOMINATION AND
REMUNERATION COMMITTEE
Komite Nominasi dan Remunerasi Perseroan telah memiliki The Company’s Nomination and Remuneration Committee
piagam yang digunakan sebagai pedoman tata cara pelaksanaan has retained a charter used as guidelines for procedures for
kegiatan operasional yang secara terus menerus disempurnakan implementing operational activities, which are continuously
dan diperbaharui sesuai dengan perkembangan peraturan refined and updated in accordance with developments in
perundang-undangan yang berlaku serta kondisi terkini. applicable laws and regulations and current conditions.
Pembaharuan/penyempurnaan atas Piagam Komite Nominasi dan The latest update/improvement to the Company’s Nomination
Remunerasi Perseroan terakhir dilakukan pada 5 Juni 2015. Secara and Remuneration Committee Charter was conducted on
umum, Piagam Komite Nominasi dan Remunerasi Perseroan berisi 5 June 2015. In general, the Charter of the Nomination and
tentang pengaturan tentang keanggotaan, tugas, rapat, serta Remuneration Committee contains procedures on membership,
pelaporan Komite. duties, meetings, and reporting of the Committee.
RAPAT KOMITE NOMINASI DAN REMUNERASI MEETING OF THE NOMINATION AND
REMUNERATION COMMITTEE
Kebijakan Rapat Meeting Policy
Komite Nominasi dan Remunerasi mengadakan rapat secara The Nomination and Remuneration Committee holds periodically
berkala sekurang-kurangnya 1 (satu) kali dalam 4 (empat) bulan at least 1 (one) meeting in 4 (four) months or 3 (three) times in
atau 3 (tiga) kali selama setahun. Adapun metode pengambilan one year. The method of decision-making during the Nomination
keputusan dalam rapat Komite Nominasi dan Remunerasi dapat and Remuneration Committee meeting is conducted if it is
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
dilakukan apabila sekurang-kurangnya dihadiri oleh lebih dari 1/2 attended by at leastmore than ½ (one half) of the total number of
(satu per dua) dari jumlah anggota termasuk seorang Komisaris members, including an Independent Commissioner.
Independen.
JUMLAH RAPAT DAN FREKUENSI KEHADIRAN NUMBER OF MEETING AND FREQUENCY OF
ATTENDANCE
Selama tahun 2025, Komite Nominasi dan Remunerasi telah During the year 2025, the Nomination and Remuneration
menyelenggarakan 4 (empat) kali rapat dengan uraian tingkat Committee held 4 (four) meetings with details on the level of
kehadiran masing-masing anggota adalah sebagai berikut: attendance of each member as shown in the table below:
Nama Jabatan Jumlah Rapat Jumlah Kehadiran Tingkat Kehadiran
No
Name Position Number of Meeting Number of Attendance Level of Attendance
1. Kanaka Puradiredja Ketua | Chairman 4 4 100%
2. Bambang Irawan Hendradi Anggota | Member 4 4 100%
3. Handoko N. Soetrisno *) Anggota | Member 4 3 75%
4. Yusri Hartadi **) Anggota | Member 4 1 25%
Keterangan | Note:
*) menjabat hingga 2 November 2025
in office until 2 November 2025
**) menjabat sejak 3 November 2025
in office since 3 November 2025
Agenda Rapat dan Kehadiran Komite Nominasi dan Remunerasi
Meeting Agenda and Attendance of The Nomination and Remuneration Committee
Kehadiran
Tanggal Agenda Rapat
No Attendance
Date Meeting Agenda
KP IHS HNS YHT
1. 24 Maret 2025 Membahas anggaran remunerasi Dewan Komisaris dan Direksi untuk Tahun 2025. v v v x
24 March 2025 Discussed on the remuneration budget for the Board of Commissioners and the Board
of Directors for the Year 2025.
2. 2 Juni 2025 Meninjau kinerja Komite secara keseluruhan untuk memastikan pelaksanaan tugas sesuai v v v x
2 June 2025 dengan piagam dan peraturan yang berlaku.
Review the overall performance of the Committee to ensure the implementation of
duties is in accordance with the charter and applicable regulations.
3. 19 Juni 2025 Membahas usulan dan rekomendasi kepada Dewan Komisaris mengenai perubahan v v v x
19 June 2025 susunan dan komposisi jabatan anggota Komite Audit yang baru.
Discussed suggestions and recommendations to the Board of Commissioners on the
change in the composition of members’ positions in the new Audit Committee.
4. 8 Desember 2025 Membahas perubahan, pengangkatan, pengesahan dan perkenalan pejabat Komite v v x v
8 December 2025 Nominasi dan Remunerasi yang baru.
Discussed the change, appointment, ratification, and introduction of members of the
new Nomination and Remuneration Committee.
Keterangan | Note:
KP: Kanaka Puradiredja
IHS: Bambang Irawan Hendradi
HNS: Handoko N. Soetrisno
YHT: Yusri Hartadi
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
PELATIHAN KOMITE NOMINASI DAN REMUNERASI TRAINING OF THE NOMINATION AND
REMUNERATION COMMITTEE
Komite Nominasi dan Remunerasi mengikuti program pelatihan The Nomination and Remuneration Committee takes part in
dan pengembangan kompetensi dengan inisiatif pribadi di luar training and competency development programs at their own
lingkungan Perseroan. personal initiative outside of the Company
PELAKSANAAN KEGIATAN KOMITE NOMINASI IMPLEMENTATION OF ACTIVITIES OF THE
DAN REMUNERASI NOMINATION AND REMUNERATION COMMITTEE
Sepanjang tahun 2025, Komite Nominasi dan Remunerasi telah Throughout the year 2025, the Nomination and Remuneration
melaksanakan tugas dan tanggung jawab dengan cakupan sebagai Committee has carried out its duties and responsibilities, which
berikut: covered the following:
1. Membahas anggaran remunerasi Dewan Komisaris dan 1. Discussed the remuneration budget for the Board of
Direksi untuk tahun 2025 Commissioners and the Board of Directors for the year 2025
2. Meninjau kinerja komite secara keseluruhan untuk 2. Reviewed the committee’s overall performance to ensure the
memastikan pelaksanaan tugas sesuai dengan piagam dan implementation of duties is in accordance with the charter
peraturan yang berlaku and applicable regulations
3. Membahas usulan dan rekomendasi kepada Dewan Komisaris 3. Discussed suggestions and recommendations to the Board
mengenai perubahan susunan dan komposisi jabatan anggota of Commissioners on the change in the composition of
Komite Audit yag baru members’ positions in the new Audit Committee
4. Membahan perubahan dan pengangkatan, pengesahan dan 4. Discussed the change and appointment, ratification, and
perkenalan pejabat komite Nominasi dan Remunerasi yang introduction of members of the new Nomination and
baru. Remuneration Committee.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
LAPORAN KOMITE NOMINASI DAN REMUNERASI REPORT OF THE NOMINATION AND
REMUNERATION COMMITTEE
Kepada Yth. To
Dewan Komisaris The Board of Commissioners
PT Bakrieland Development Tbk PT Bakrieland Deelopment Tbk
Wisma Bakrie 1, Lantai 6, Wisma Bakrie 1, 6th Floor
Jalan HR. Rasuna Said Kav. B-1, Jalan HR Rasuna Said Kav. B-1
Jakarta 12920 Jakarta 12920
Laporan Tahunan Pelaksanaan Kegiatan Komite Nominasi dan Annual Report on the Implementation of the Nomination and
Remunerasi untuk Tahun yang Berakhir pada Tanggal 31 Desember Remuneration Committee’s Activities for the Year Which Ended
2025. on 31 December 2025.
Laporan kepada Dewan Komisaris ini disusun dengan Report to the Board of Commissioners is prepared with
mempertimbangkan ketentuan Komite Nasional Kebijakan consideration on the provisions of the Governance Policy National
Governansi (KNKG) pada Pedoman Umum Good Corporate Committee (KNKG) on the Indonesia’s General Guidelines for
Governance (“GCG”) Indonesia dan Peraturan Otoritas Jasa Good Corporate Governance (“GCG”) and Financial Services
Keuangan (POJK) No.34/POJK.04/2014 tentang Komite Nominasi Authority Regulations (POJK) No. 34/POJK.04/2014 regarding
dan Remunerasi Emiten atau Perusahaan Publik. the Nomination and Remuneration Committee of Issuers or
Public Companies.
Adapun susunan keanggotaan Komite berdasarkan Surat The membership composition of the Committee based on
Keputusan Dewan Komisaris No. 001/KOM-PERSEROAN/ Decision Letter of the Board of Commissioner No. 001/KOM-
SKDK/I/2017 tertanggal 2 Januari 2017 tentang Susunan PERSEROAN/SKDK/I/2017 date on 2 January 2017 regarding the
Keanggotaan Komite Nominasi dan Remunerasi, yaitu menjadi Membership Composition of the Nomination and Remuneration
sebagai berikut: Committee, is as follows:
1. Kanaka Puradiredja : Ketua/Komisaris Independen 1. Kanaka Puradiredja : Chairman/Independent Commissioner
2. Bambang Irawan Hendradi : Anggota 2. Bambang Irawan Hendradi : Member
3. Handoko N. Soetrisno : Anggota/Chief Corporate Human 3. Handoko N. Soetrisno : Member/Chief Corporate Human
Capital Officer Capital Officer
Selama tahun 2025, Komite Nominasi dan Remunerasi telah During the year 2025, the Nomination and Remuneration
menyelenggarakan rapat sebanyak 3 (tiga) kali dengan kehadiran Committee held 3 (three) meetings with 100% attendance for all
100% seluruh anggotanya. of the members.
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Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Adapun pokok bahasan dalam rapat-rapat tersebut diantaranya Main subjects of discussion in the meetings include the following:
adalah:
1. Membahas usulan tentang kebijakan dan pedoman yang 1. Recommendation on policies and guidelines that regulate the
mengatur tentang penetapan kompensasi/penghargaan atas process of determining compensation/token of appreciation
masa kerja bagi Dewan Komisaris dan Direksi pada saat masa for the length of service of the Board of Commissioners and
jabatannya berakhir. the Board of Directors when the term of office ends.
2. Membahas tentang kebijakan dan pedoman pemberian 2. Policies and guidelines on providing remuneration for
remunerasi bagi Dewan Komisaris dan Direksi yang berhenti members of the Board of Commissioners and the Board of
dan/atau diberhentikan dari jabatannya sebelum adanya Directors who resign prior to definitive Decision through the
Keputusan definitive melalui mekanismen Rapat Umum General Meeting of Shareholders mechanism.
Pemegang Saham.
Selain itu, pada tahun 2025, Untuk total remunerasi yang Additionally in 2025, the total compensation of remuneration paid
dibayarkan kepada seluruh anggota Dewan Komisaris dan Direksi for all members of the Board of Commissioners and the Board
pada tahun 2025 yaitu Rp4.822.210.000 (empat milyar delapan of Directors totalled Rp4,822,210,000 (four billion eight hundred
ratus dua puluh dua juta dua ratus sepuluh ribu rupiah). twenty-two million two hundred ten thousand rupiah).
Jakarta, 31 Desember 2025
Jakarta, 31 December 2025
Kanaka Puradiredja Bambang Irawan Hendradi Handoko N. Soetrisno
(Ketua | Chairman) (Anggota | Member) (Anggota | Member)
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Report on Corporate Governance
SEKRETARIS PERUSAHAAN CORPORATE SECRETARY
Hingga akhir tahun 2025, Perseroan tidak memiliki komite lain Until the end of the year 2025, the Company did not retain other
yang berada di bawah Direksi. Organ Perseroan yang berada di committees under the Board of Directors. The Company’s organ
bawah Direksi adalah Sekretaris Perusahaan. under the Board of Directors is the Corporate Secretary.
Sebagai perusahaan publik, pembentukan Sekretaris Perusahaan As a public company, the establishment of the Corporate
mengacu pada ketentuan POJK No. 35/POJK.04/2014 tentang Secretary refers to the provision in POJK No. 35/POJK.04/2014
Sekretaris Perusahaan Emiten atau Perusahaan Publik. Perseroan regarding the Corporate Secretary of Issuers or Public companies.
telah menunjuk Sekretaris Perusahaan melalui Surat Keputusan The Company appointed the Corporate Secretary through Decree
Direksi PT Bakrieland Development Tbk No. 001/DIR-PERSEROAN/ of the Board of Directors of PT Bakrieland Development Tbk No.
SKD/I/2022 tanggal 3 Januari 2022. 001/DIR-PERSEROAN/SKD/I/2022 dated 3 January 2022.
PROFIL SEKRETARIS PERUSAHAAN PROFILE OF THE CORPORATE SECRETARY
Harsya Novwan
Anggota
Warga Negara Indonesia, 48 tahun, domisili di Jakarta.
Member
Indonesian Nationality, Age 48 years, Domicile in Jakarta.
Dasar Pengangkatan: Surat Keputusan Direksi PT Bakrieland Development Tbk No. 001/DIR-PERSEROAN/SKD/I/2022
Basis of Appointment: tanggal 3 Januari 2022
Decision Letter of the Board of Directors of PT Bakrieland Development Tbk No. 001/DIR-
PERSEROAN/SKD/I/2022 dated 3 January 2022
Riwayat Pendidikan: • Magister Hukum Ekonomi, Fakultas Hukum Universitas Indonesia
Educational Background: • Sarjana Hukum, Fakultas Hukum Universitas Trisakti
• Summers School oleh German Academic Exchange Service, Bayreuth University dan
Universitas Parahyangan dengan jurusan Hukum Ekonomi, dengan fokus pada Hukum
Persaingan, Hukum Perusahaan, Kontrak Komersial Internasional, dan Hukum Perdagangan
Internasional
• Berbagai kursus pelatihan profesional hukum di bidang Pasar Modal, Hukum Kepailitan dan
Persaingan Usaha.
• Master’s degree (Magister) in Economic Law, Faculty of Law, Universitas Indonesia
• Bachelor’s degree (Sarjana) in Law, Faculty of Law, Universitas Trisakti
• Summers School by German Academic Exchange Service, Bayreuth University and Universitas
Parahyangan with major Economic Law, focus on Competition Law, Corporate Law,
International Commercial Contract,and International Trade Law
• Various law professional training and courses on Capital Market, Bankruptcy Law and Business
Competition.
Riwayat Karier: • Memiliki pengalaman praktik hukum yang luas, termasuk selama lebih dari 15 tahun sebagai
Professional Background: Pengacara Korporat dan Pengacara Litigasi Komersial
• Kepala Divisi Hukum di PT Bakrie Toll Road
• Sebelumnya pernah berpraktik pada beberapa lawfirm terkemuka.
• Advokat Terdaftar pada PERADI.
• Vast experience in law practice, including more than 15 years as Corporate Attorney and
Commercial Litigation Lawyer
• Head of the Legal Division at PT Bakrie Toll Road
• Previously with practices in several leading law firms.
• Registered Advocate at PERADI.
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Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
PELATIHAN SEKRETARIS PERUSAHAAN TRAINING OF CORPORATE SECRETARY
Sekretaris Perusahaan berpartisipasi dalam berbagai pelatihan The Corporate Secretary took part in various training held by
yang diselenggarakan oleh berbagai pihak seperti BEI dan OJK. such parties as the Indonesia Stock Exchange and the Financial
Berikut adalah pelatihan yang diikuti oleh Sekretaris Perusahaan Services Authority (OJK). Following are programs joined by the
selama tahun 2025: Corporate Secretary during the year 2025:
Tanggal Penyelenggara Topik Pelatihan Tempat-Format
No
Date Organizer Training Topic Venue - Format
1 6 Januari 2025 Kustodian Sentral Efek Sosialisasi Easy.KSEI batch 1 Tahun 2025 Webinar
6 January 2025 Indonesia (KSEI) Socialization of Easy.KSEI batch-1 of Year
2025
2 16 Januari 2025 Indonesia Corporate ICSA “Internal Engagement: Bridging the Webinar
16 January 2025 Secretary Association (ICSA) Generation Gap"
3 22 Januari 2025 Indonesia Corporate Webinar ICSA “Pendalaman POJK No. 29/ Webinar
22 January 2025 Secretary Association (ICSA) POJK.04/2016 tentang Laporan Tahunan
Emiten atau Perusahaan Publik & POJK
No. 51/POJK.03/2017 tentang Penerapan
Keuangan Berkelanjutan bagi Lembaga Jasa
Keuangan, Emiten, dan Perusahaan Publik”
“In-Dept Review of POJK No. 29/
POJK.04/2016 on Annual Reports of Issuers
or Public Companies & POJK No. 51/
POJK.03/2017 on the Implementation of
Sustainable Finance for Financial Services
Institutions, Issuers, and Public Companies”
4 22 Januari 2025 Indonesia Corporate Webinar Sosialisasi ESG Reporting Webinar
22 January 2025 Secretary Association (ICSA) Socialization on ESG Reporting
5 6 Februari 2025 Otoritas Jasa Keuangan (OJK) Sosialisasi POJK Nomor 45 Tahun 2024 Webinar
6 February 2025 Financial Services Authority tentang Pengembangan dan Penguatan
(OJK) Emiten dan Perusahaan Publik
Socialization on POJK No. 45 of Year 2024 on
Development and Strengthening of Issuers
and Public Companies
6 18 Februari 2025 Indonesia Corporate Pendalaman POJK No. 14/POJK.04/2022 Webinar
18 February 2025 Secretary Association (ICSA) Tentang Penyampaian Laporan Keuangan
Berkala Emiten Atau Perusahaan Publik
In-Depth Review of POJK No. 14/
POJK.04/2022 on Submission of Periodic
Financial Reports of Issuers or Public
Companies
7 26 Februari 2025 Indonesia Corporate Corporate Reputation in the Digital Webinar
26 February 2025 Secretary Association (ICSA) Era: Strategies to Build Investor Trust
Confirmation
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Performance Highlights Management Report Company Profile Business Support Unit
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Tanggal Penyelenggara Topik Pelatihan Tempat-Format
No
Date Organizer Training Topic Venue - Format
8 13 Maret 2025 Indonesia Corporate Peran Perusahaan Publik dalam Keuangan Webinar
13 March 2025 Secretary Association (ICSA) Berkelanjutan: Memahami Taksonomi untuk
Keuangan Berkelanjutan Indonesia Versi 2
Role of Public Companies in Sustainable
Finance: Understanding the Taxonomy for
Indonesia’s Sustainable Finance Version 2
9 18 Maret 2025 Indonesia Corporate Menavigasi Tantangan ESG melalui Penguatan Webinar
18 March 2025 Secretary Association (ICSA) Kebijakan Good Corporate Governance
Corporate Governance
Navigating the Challenges of ESG Through
the Strengthening of Good Corporate
Governance Policy
10 19 Maret 2025 Indonesia Corporate Pendalaman POJK Nomor 9 Tahun 2023 Webinar
19 March 2025 Secretary Association (ICSA) tentang Penggunaan Jasa Akuntan
Publik dan Kantor Akuntan Publik dalam
Kegiatan Jasa Keuangan & SE OJK Nomor
18/SEOJK.03/2023 tentang Tata Cara
Penggunaan Jasa Akuntan Publik dan Kantor
Akuntan
In-Depth Review of POJK No. 9 of Year
2023 on The Use of Public Accountant and
Public Accounting Firm in Financial Services
Activities & SE OJK No. 18/SEOJK.03/2023
on Procedures of Using the Services of Public
Accountant and Accounting Firm
11 21 Maret 2025 Bursa Efek Indonesia (BEI) Sosialisasi dan Konsultasi Publik atas Inisiatif Webinar
21 March 2025 Indonesia Stock Exchange Konsep IDX Green Equity Designation
(BEI) Socialization and Public Consultation on
the Green Equity Designation IDX Concept
Initiative
12 26 Maret 2025 Indonesia Corporate Langkah Awal dalam Membangun Inisiatif Webinar
26 March 2025 Secretary Association (ICSA) ESG: Panduan Praktis untuk Perusahaan
Initial Step in Developing ESG Initiative:
Practical Guide for Companies
13 17 April 2025 Indonesia Corporate Peran Corporate Secretary dalam Webinar
17 April 2025 Secretary Association (ICSA) Mendorong Governansi, Manajemen Risiko,
dan Kepatuhan (GRK) yang Baik
Role of Corporate Secretary in Encouraging
Good Governance, Risk Management and
Compliance (GRK)
14 22 April 2025 Indonesia Corporate Pendalaman Peraturan No. I-E tentang Webinar
22 April 2025 Secretary Association (ICSA) Kewajiban Penyampaian Informasi
In-Depth Review of Regulation No. I-E on the
Obligation to Submit Information
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Tanggal Penyelenggara Topik Pelatihan Tempat-Format
No
Date Organizer Training Topic Venue - Format
15 24 April 2025 Indonesia Corporate Communication Evaluation: Measuring the Webinar
24 April 2025 Secretary Association (ICSA) Impact of Communications to Stakeholders
Confirmation
16 14 Mei 2025 Indonesia Corporate Pendalaman Peraturan Otoritas Jasa Webinar
14 May 2025 Secretary Association (ICSA) Keuangan Nomor 29 Tahun 2023 Tentang
Pembelian Kembali Saham Yang Dikeluarkan
Oleh Perusahaan Terbuka
In-Depth Review on Financial Services
Authority Regulation No. 29 of Year 2023
on the Shares Buy-Back Issued by Public
Companies
17 20 Mei 2025 Indonesia Corporate Kesiapan Perusahaan dalam Menghadapi Webinar
20 May 2025 Secretary Association (ICSA) Volatilitas Pasar Global: Perspektif Investor
Relations dan Corporate Secretary
Confirmation
Readiness of Companies in Facing Volatility
of the Global Market: Investor Relations
and Corporate Secretary Perspective
Confirmation
18 17 Juni 2025 Indonesia Corporate Pendalaman Peraturan Otoritas Jasa Webinar
17 June 2025 Secretary Association (ICSA) Keuangan Nomor 14 Tahun 2019 tentang
Perubahan atas Peraturan Otoritas Jasa
Keuangan Nomor 32 Tahun 2015 tentang
Penambahan Modal Perusahaan Terbuka
Dengan Memberikan Hak Memesan Efek
Terlebih Dahulu
In-Depth Review on Financial Services
Authority Regulation No. 14 of Year 2019 on
the Change in Financial Services Authority
Regulation No. 32 of Year 2015 regarding the
Additional Capital of Public Companies by
Granting Pre-Emptive Rights
19 29 Juli 2025 Indonesia Corporate Pendalaman Peraturan Otoritas Jasa Webinar
29 July 2025 Secretary Association (ICSA) Keuangan Nomor 4 Tahun 2024 tentang
Laporan Kepemilikan atau Setiap Perubahan
Kepemilikan Saham Perusahaan Terbuka
dan Laporan Aktivitas Menjaminkan Saham
Perusahaan Terbuka
In-Dept Review of the Financial Services
Authority Regulation No. 4 of Year 2024
on Report of Ownership or Any Changes
in Ownership of Public Company Shares
and Report of Activities Pledged by Public
Company Shares
20 29 Agustus 2025 Indonesia Corporate A Risk-Based Approach to ESG: Building Webinar
29 August 2025 Secretary Association (ICSA) Resilient, Responsible Businesses
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Tanggal Penyelenggara Topik Pelatihan Tempat-Format
No
Date Organizer Training Topic Venue - Format
21 19 September 2025 Indonesia Corporate Tax for Non Tax: Peran Corporate Secretary Webinar
19 September 2025 Secretary Association (ICSA) dalam Kewajiban Pajak Emiten, M&A, dan
Transaksi Saham
Tax for Non-Tax: Role of Corporate Secretary
in Tax Obligation of Issuers, M&A, and Shares
Transaction
22 29 Oktober 2025 Bursa Efek Indonesia (BEI) Sosialiasi Pernyataan Standar Pengungkapan Webinar
29 October 2025 Indonesia Stock Exchange Keberlanjutan (PSPK 1 dan PSPK 2)
(BEI) Socialization on Sustainability Disxlosure
Standards Statement (PSPK 1 and PSPK 2)
23 4 November 2025 Otoritas Jasa Keuangan (OJK) The ASEAN Capital Markets Webinar
4 November 2025 Financial Services Authority Forum (“ACMF”) and International
(OJK) Sustainability Standards Board’s (“ISSB”)
joint Technical Training Workshop for
Corporate Preparers
24 13 November 2025 Indonesia Corporate IFRS 1 & 2 Update and Practical Insights for Webinar
13 November 2025 Secretary Association (ICSA) Public Companies Confirmation
25 20 November 2025 Indonesia Corporate Media Handling 4.0: Peran Corporate Webinar
20 November 2025 Secretary Association (ICSA) Secretary dalam Era AI dan Reputasi Digital
Media Handling 4.0: Role of Corporate
Secretary in AI and Digital Reputation Era
26 1 Desember 2025 Indonesia Corporate Membangun Sistem Whistleblowing yang Webinar
1 December 2025 Secretary Association (ICSA) Efektif dan Berintegritas Berbasis ISO
37002:2021
Building Effective ISO 37002:2021-Based
Whistleblowing System with Integrity
27 2 Desember 2025 Indonesia Corporate Pendalaman Peraturan Otoritas Jasa Webinar
2 December 2025 Secretary Association (ICSA) Keuangan Nomor 42 Tahun 2020 tentang
Transaksi Afiliasi dan Transaksi Benturan
Kepentingan
In-Depth Review of Financial Services
Authority Regulation No. 42 of Year 2020
on Affiliation Transaction and Conflict of
Interest Transaction
28 9 Desember 2025 Indonesia Corporate Pendalaman Peraturan Nomor I-A tentang Webinar
9 December 2025 Secretary Association (ICSA) Pencatatan Saham dan Efek Bersifat
Ekuitas Selain Saham yang Diterbitkan oleh
Perusahaan Tercatat
In-Depth Review of Regulation N. I-A on
Listing of Shares and Equity Securities Other
Than Shares Issued by Listed Companies
29 11 Desember 2025 ICSA & Olahkarsa Green Economic Outlook 2026 Seminar
11 December 2025
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
PELAKSANAAN TUGAS SEKRETARIS PERUSAHAAN IMPLEMENTATION OF DUTIES OF CORPORATE
SECRETARY
Pelaksanaan tugas Sekretaris Perusahaan selama tahun 2025, di Implementation of duties of the Corporate Secretary during the
antaranya sebagai berikut: year 2025, among others, includes the following:
1. Melakukan pelaporan informasi dan fakta material melalui 1. Conducted reporting of material information and facts by
surat kepada OJK dan electronic reporting kepada BEI. letter to OJK and electronic reporting to BEI.
2. Memastikan Perseroan sudah mematuhi peraturan pasar 2. Ensured the Company complied with regulations of the
modal, termasuk perkembangan peraturan baru. Perseroan capital market, including the development of new regulations.
telah menerbitkan 1 (satu) Laporan Keuangan Tahunan 2024, The Company issued 1 (one) Annual Financial Statements of
3 (tiga) Laporan Keuangan Triwulan Tahun 2025 dan 1 (satu) 2024, 3 (three) Quarterly Financial Statements of 2025 and 1
Laporan Tahunan dan Laporan Keberlanjutan 2024. (one) Annual Report & Sustainability Report of 2024.
3. Melakukan korespondensi dengan regulator Pasar Modal 3. Conducted 35 (thirty-five) correspondences with the Capital
selama 2025 sebanyak 35 (tiga puluh lima) kali. Market regulator during the year 2025.
4. Menyampaikan keterbukaan informasi terkait Perseroan 4. Submitted disclosure of information related to the Company
melalui berbagai media dan saluran komunikasi termasuk through various media and communication channels,
RUPS yaitu RUPS Tahunan tanggal 19 Juni 2025 dan 1 Juli including GMS, namely the Annual GMS on 19 June 2025 and
2025. 1 July 2025.
5. Pengkinian situs web Perseroan secara berkala. 5. Updated regularly on the Company website.
RENCANA PROGRAM SEKRETARIS PERUSAHAAN 2026 PROGRAM PLANS OF CORPORATE
TAHUN 2026 SECRETARY
Di tahun mendatang, Sekretaris Perusahaan berencana untuk In the coming year , the Corporate Secretary plans to improve
meningkatkan keikutsertaan pada acara sosialisasi/pelatihan yang participation in socialization/training events conducted by the
dilaksanakan oleh Regulator dan Penunjang Pasar Modal untuk Regulator and Capital Market Support in order to continue to
terus meningkatkan pemahaman atas peraturan-peraturan dan improve the understanding of regulations and the accuracy of
ketepatan dalam melaksanakan pelaporan terkait pasar modal. reporting related to the capital market.
KETERBUKAAN INFORMASI DISCLOSURE OF INFORMATION
Perseroan menempatkan keterbukaan informasi sebagai bagian The Company places disclosure of information as an integral
integral dari penerapan Tata Kelola Perusahaan yang Baik. Dalam part in the implementation of Good Corporate Governance.
menjalankan fungsi komunikasi perusahaan, Divisi Corporate Inperformingthe corporate communication function, the
Secretary dan Corporate Investor Relations berkomitmen untuk Corporate Secretary and Corporate Investor Relations
menerapkan kebijakan komunikasi yang transparan dan akuntabel. Divisionsare committed to implementing a transparent and
Komitmen tersebut dituangkan dalam Pedoman Pengungkapan accountable communication policy. This commitment is
Informasi PT Bakrieland Development Tbk yang ditetapkan stated in the Information Disclosure Guidelines of PT Bakrieland
melalui Surat Keputusan Direksi No. 124/SK/DIR-BLD/VII/08 serta Development Tbk set through theDecree of the Board of Directors
Kebijakan Komunikasi dengan Pemegang Saham yang ditetapkan No. 124/SK/DIR-BLD/VII/08 and the Communication Policy with
melalui Surat Keputusan Direksi No. 125/SK/DIR-BLD/VII/08. Shareholders, set through Decree of the Board of Directors No.
125/SK/DIR-BLD/VII/08.
Penerapan kebijakan tersebut merupakan bagian dari upaya Implementation of this policy is part of the Company’s effort to
Perseroan dalam memenuhi ketentuan POJK No. 31/POJK.04/2015 comply with the provisions of POJK NO. 31/POJK.04/2015 on
tentang Keterbukaan atas Informasi atau Fakta Material oleh Disclosure of Material Information or Facts by Issuers or Public
Emiten atau Perusahaan Publik. Berdasarkan kebijakan dimaksud, Companies. Based on the above policy, the Company consistently
Perseroan secara konsisten mengungkapkan informasi dan discloses material information and facts as required by laws and
fakta material yang dipersyaratkan oleh peraturan perundang- regulations, as well as other relevant information in support of the
undangan, serta informasi lain yang relevan dalam mendukung decision-making process of the stakeholders.
proses pengambilan keputusan para pemangku kepentingan.
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Performance Highlights Management Report Company Profile Business Support Unit
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
AKSES INFORMASI PUBLIK ACCESS TO PUBLIC INFORMATION
Perseroan menyediakan akses informasi yang terbuka dan mudah The Company provides open and easy accessibility to information
dijangkau melalui situs web resmi Perseroan di www.bakrieland. through the Company’s official website at www.bakrieland.com.
com. Situs tersebut memuat berbagai informasi terkini, antara The site contains updated information, among others, on project
lain perkembangan proyek, aksi korporasi, serta informasi penting development and corporate actions, as well as other important
lainnya yang berkaitan dengan kegiatan usaha Perseroan. Secara information related to the Company’s business activities. Overall,
keseluruhan, pengelolaan dan konten situs web Perseroan telah the management and content of the Company’s website have
disesuaikan dengan ketentuan POJK No. 8/POJK.04/2015 tentang been adjusted to the provisions setforth under POJK No. 8/
Situs Website Emiten atau Perusahaan Publik. POJK.04/2015 on the Website of Issuers or Public Companies.
Selain melalui website Perseroan, Corporate Secretary juga Aside from the Company website, the Corporate Secretary
melaksanakan kewajiban penyampaian informasi dan fakta also carries out the obligation to disclose material information
material kepada Otoritas Jasa Keuangan (OJK) serta melakukan and facts to the Financial Services Authority (OJK) and submit
pelaporan secara elektronik kepada Bursa Efek Indonesia (BEI). electronic reporting to the Indonesia Stock Exchange (BEI).
Informasi terkait Perseroan yang disampaikan kepada BEI dapat Information related to the Company is disclosed to BEI at https://
diakses melalui situs resmi BEI di https://www.idx.co.id dengan www.idx.co.id by use of the Company listing code“ELTY.”
menggunakan kode saham Perseroan, yaitu “ELTY”.
Untuk memperoleh informasi lebih lanjut, para pemangku To obtain further information, stakeholders may contact the
kepentingan dapat menghubungi Sekretaris Perusahaan Corporate Secretary of Bakrieland through the following:
Bakrieland melalui:
• Telepon : (62-21) 5257835 • Telepon : (62-21) 5257835
• E-mail : corporate.info@bakrieland.com • E-mail : corporate.info@bakrieland.com
HUBUNGAN INVESTOR INVESTOR RELATIONS
Sebagai perusahaan terbuka, Perseroan senantiasa menerapkan As a public company, the Company always applies the principles
prinsip transparansi dan keterbukaan informasi atas seluruh of transparency and disclosure of information on all business
aktivitas usaha dan capaian kinerja Perseroan maupun Entitas Anak. activities and performance achievements of the Company as
Sejalan dengan upaya menjaga keberlanjutan usaha jangka panjang, well as its Subsidiaries. In line with the efforts to maintain long-
Perseroan juga secara aktif membangun hubungan yang konstruktif term business sustainability, the Company also actively builds
dan berkesinambungan dengan para pemangku kepentingan. constructive and continuous relationships with the stakeholders.
Untuk mendukung hal tersebut, Perseroan membentuk Divisi To support this, the Company sets up the Investor Relations
Hubungan Investor yang memiliki tanggung jawab dalam Division assigned, with the responsibility to integrate financial,
mengintegrasikan aspek keuangan, komunikasi, pemasaran, serta communication and marketing aspects, as well as compliance
kepatuhan terhadap ketentuan Pasar Modal. Divisi ini berperan with provisions of the Capital Market. This Division takes the
dalam menciptakan komunikasi yang efektif antara Perseroan role in creating effective communication between the Company
dengan investor, analis, komunitas pasar modal, serta pihak-pihak and investors, analysts, the capital market community, and other
terkait lainnya. Perseroan meyakini bahwa pelaksanaan fungsi related parties. The Company believes that the implementation
Hubungan Investor yang proaktif dan efektif akan memberikan of a proactive and effective Investor Relations function providesa
kontribusi positif terhadap persepsi pasar dan nilai Perseroan positive contribution to the market’s perception and the overall
secara keseluruhan. value of the Company.
Sepanjang tahun 2025, Divisi Hubungan Investor secara aktif Throughout the year 2025, the Investor Relations Division actively
melakukan korespondensi dan komunikasi dengan analis, investor, carried out correspondence and communication with analysts,
serta media pasar modal. Komunikasi tersebut dilaksanakan secara investors, and capital market media. This communication was
terbuka, jelas, dan responsif guna memastikan tersampaikannya executed openly, clearly, and responsively in order to ensure
informasi yang akurat dan mudah dipahami oleh para pemangku delivery of accurate information that’s easily perceived by
kepentingan stakeholders.
.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
UNIT AUDIT INTERNAL INTERNAL AUDIT UNIT
Perseroan secara konsisten memperkuat sistem pengendalian The Company consistently strengthens the internal control
internal sebagai bagian dari upaya membangun lingkungan system as part of the effort to build a reliable and sustainable
pengendalian yang andal dan berkelanjutan. Sistem pengendalian control environment. This internal control system is designed in
internal tersebut dirancang secara terintegrasi dengan kerangka integration with the company’s risk management framework so
manajemen risiko perusahaan, sehingga mampu mendukung as to be able to encourage the achievement of the Company’s
pencapaian tujuan kinerja Perseroan serta memberikan performance goals and provide adequate protection to various
perlindungan yang memadai terhadap berbagai risiko operasional operational and financial risks. Through the implementation of a
dan keuangan. Melalui penerapan pengendalian internal yang comprehensive internal control, the Company strives to ensure
menyeluruh, Perseroan berupaya memastikan efektivitas dan operational effectiveness and efficiency, reliability of financial
efisiensi operasional, keandalan pelaporan keuangan, kelayakan reporting, operational and financial control feasibility, as well as
pengendalian operasional dan finansial, serta kepatuhan terhadap compliance with provisions of applicable laws and regulations.
ketentuan hukum dan peraturan yang berlaku.
Dalam kerangka pengendalian internal tersebut, Komite Audit In the context of this internal control, the Audit Committee
berperan membantu Dewan Komisaris dalam melaksanakan fungsi assists the Board of Commissioners in carrying out its supervisory
pengawasan. Peran tersebut mencakup antara lain penelaahan atas function. This role includes, among others, reviewing the audited
laporan keuangan auditan dan laporan keuangan kuartalan hingga financial reports and quarterly to annual financial reports,
tahunan, evaluasi atas proses pelaporan keuangan dan sistem evaluating the financial reporting process and internal control
pengendalian internal, serta pengawasan terhadap pelaksanaan system, and supervisingthe implementation of the audit process.
proses audit. Sementara itu, Direksi bertanggung jawab untuk Meanwhile, the Board of Directors is responsible for designing,
merancang, membangun, serta memelihara sistem pengendalian developing, and maintaining the internal control system that is
internal yang efektif dan efisien agar dapat diimplementasikan effective and efficient so that it can be implemented consistently
secara konsisten di seluruh lini organisasi. across all lines of the organization.
Pelaksanaan fungsi pengendalian internal secara operasional Implementation of the internal control function is operationally
dijalankan oleh Unit Audit Internal Perseroan melalui Divisi carried out by the Company’s Internal Audit Unit through the
Corporate Internal Audit (CIA). Unit ini menjalankan fungsi audit Corporate Internal Audit (CIA) Division. This Unit performs
internal secara independen dan objektif untuk memberikan the internal audit function independently and objectively to
keyakinan serta rekomendasi yang bertujuan meningkatkan provide assurance and recommendations aimed at improving
efektivitas tata kelola, manajemen risiko, dan pengendalian the effectiveness of governance, risk management, and internal
internal. Pembentukan dan pelaksanaan fungsi divisi CIA mengacu control. The establishment and implementation of the CIA
kepada POJK No. 56/POJK/2015 tanggal 23 Desember 2015. division function refers to POJK No. 56/POJK/2015 dated 23
December 2015.
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Performance Highlights Management Report Company Profile Business Support Unit
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Report on Corporate Governance
PROFIL KEPALA DIVISI CIA PROFILE OF THE CIA DIVISION HEAD
Deri Meidian Ramdhani
Warga Negara Indonesia, 38 tahun, domisili di Bekasi, Jawa Barat.
Indonesian Nationality, Age 38 years, Domicile in Bekasi, West Java
Dasar Pengangkatan: Surat Keputusan Direksi tanggal 02 Mei 2023 No 005/DIR-PERSEROAN/SKD/V/2023
Basis of Appointment: Decree of the Board of Directors dated 2 May 2023 No. 005/DIR-PERSEROAN/SKD/V/2023
Riwayat Pendidikan: • Sarjana di ITB, Bandung (2010)
Educational Background: • Magister Administrasi Bisnis di ITB, Bandung (2020)
• Bachelor’s degree (Sarjana) from ITB, Bandung (2010)
• Master’s degree (Magister) in Business Administration from ITB, Bandung (2020)
Riwayat Karier: Beliau berkarier sejak 2011 di sejumlah perusahaan (properti, manufaktur, distribusi,
Professional Background telekomunikasi, dll) sebagai Risk Management dan Internal Auditor. Sejak bulan Mei 2023, beliau
berkarir di Perseroan sebagai Internal Audit Division Head Perseroan.
He started his career since 2011 in several companies (property, manufacturing, distribution,
telecommunication, and others) as Risk Management and Internal Auditor. Since May 2023, he
joined the Company as Head of the Internal Audit Division of the Company.
PIHAK YANG MENGANGKAT DAN THE PARTY IN CHARGE OF THE APPOINTMENT
MEMBERHENTIKAN KEPALA DIVISI CIA AND DISMISSAL OF CIA DIVISION HEAD
Divisi CIA dipimpin oleh seorang Kepala Divisi yang diangkat The CIA Division is led by a Division Head, appointed and
dan diberhentikan oleh Direktur Utama atas persetujuan Dewan dismissed by the President Director upon approval of the Board
Komisaris. Kepala Divisi bertanggung jawab langsung kepada of Commissioners.
Direktur Utama.
STRUKTUR ORGANISASI DAN KEDUDUKAN DIVISI ORGANIZATIONAL STRUCTURE AND POSITION
CIA OF THE CIA DIVISION
Secara struktural, Kepala Divisi CIA bertanggung jawab langsung Structurally, the Head of the CIA Division reports directly to the
kepada Direktur Utama dan mempunyai hubungan fungsional President Director and has a function relationship with the Audit
dengan Komite Audit. Committee.
TUGAS DAN TANGGUNG JAWAB DIVISI CIA DUTIES AND RESPONSIBILITIES OF THE CIA
DIVISION
Lingkup utama kegiatan audit internal yang dijalankan Divisi CIA di The main scope of internal audit activities carried out by the CIA
antaranya mencakup pelaksanaan kegiatan asurans dan konsultasi Division, among others, includes the implementation of assurance
yang ndependent dan objektif yang didesain untuk memberikan and consultation activities that are independent and objective,
nilai tambah dan meningkatkan operasional organisasi melalui designed to provide added value and to improve the organization’s
pendekatan yang sistematis. Hal ini dilakukan dengan cara operations through a systematic approach. This is conducted by
mengevaluasi dan meningkatkan efektivitas manajemen risiko, means of evaluation and improvement of the effectiveness of risk
pengendalian dan tata kelola perusahaan. management, control, and corporate governance.
Berdasarkan Piagam Audit Internal, tugas dan tanggung jawab Based on the Internal Audit Charter, the duties and responsibilities
Divisi CIA adalah sebagai berikut: of the CIA Division are as follows:
a. Menyusun dan melaksanakan rencana audit internal tahunan. a. Prepare and implement the annual internal audit plans.
b. Menguji dan mengevaluasi kesesuaian pelaksanaan b. Test and evaluate the suitability of the implementation of risk
manajemen risiko, pengendalian dan tata kelola dengan management, control, and governance with the Company’s
kebijakan Perseroan. policies.
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Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
c. Melakukan pemeriksaan dan penilaian atas efisiensi dan c. Inspect and evaluate the efficiency and effectiveness of the
efektivitas di bidang keuangan, akuntansi, operasional, SDM, finance, accounting, operation, HR, marketing, IT, and other
pemasaran, TI, dan kegiatan lainnya. activities.
d. Memberikan saran perbaikan dan informasi yang objektif d. Provide suggestions for improvements and objective
tentang kegiatan yang diperiksa pada tingkat manajemen. information about the activities being audited at the
management level.
e. Membuat laporan hasil audit dan menyampaikannya kepada e. Prepare a report on audit results and submit it to the
Direktur Utama dan Dewan Komisaris melalui Komite Audit. President Director and the Board of Commissioners through
the Audit Committee.
f. Memantau, menganalisis, dan melaporkan pelaksanaan f. Monitor, analyze, and report the implementation of follow-
tindak lanjut perbaikan yang telah disarankan. up improvements as recommended.
g. Bekerja sama dengan Komite Audit. g. Cooperation with the Audit Committee.
h. Menyusun program untuk mengevaluasi mutu kegiatan audit h. Prepare the program to evaluate the quality of the internal
internal yang dilakukan. audit activities carried out.
i. Mengevaluasi ketaatan Perseroan terhadap hukum dan i. Evaluate the Company’s compliance with applicable laws
peraturan perundangan yang berlaku, serta kebijakan dan and regulations, as well as the Company’s policies and
prosedur Perseroan. procedures.
j. Melaksanakan penugasan khusus yang relevan dengan ruang j. Conduct special assignments that are relevant tothe audit
lingkup pekerjaan audit. scope of work.
RAPAT DIVISI CIA MEETING OF THE CIA DIVISION
Sepanjang tahun 2025, Divisi CIA telah melaksanakan rapat Throughout the year 2025, the CIA Division carried out coordinating
koordinasi bersama Direksi sebanyak 6 (enam) kali dan bersama meetings jointly with the Board of Directors 6 (six) times and
Komite Audit sebanyak 8 (delapan) kali. Selain itu, Divisi CIA together with the Audit Committee 8 (eight) times. In addition, the
juga mengadakan pembahasan dengan unit kerja lainnya untuk CIA Division also held discussions with other work units on matters
mendiskusikan hal-hal terkait perilisan laporan keuangan kuartalan, related to the quarterly financial statements release, performance
evaluasi kinerja Kantor Akuntan Publik (KAP), rekomendasi evaluation of the Public Accounting Firm (KAP), management
manajemen atas hasil audit laporan keuangan, dan lini masa recommendations on results of the financial statement audits, and
agenda tahunan audit eksternal. the timeline for the annual external audit agenda.
PIAGAM AUDIT INTERNAL CHARTER OF THE INTERNAL AUDIT
Dalam menjalankan tugas dan tanggung jawabnya, seluruh auditor In performing its duties and responsibilities, all of the Company’s
internal Perseroan wajib menerapkan nilai-nilai dan kode etik internal auditors must apply professional values and a code of
profesi serta menjaga independensi dengan berpedoman pada ethics and maintain independency by referring to the Internal
Piagam Audit Internal yang telah dibentuk sejak 2008 berdasarkan Audit Charter, established in 2008 based on Decree of the
Surat Keputusan SK-Dir No. 209/SK/DIR-BLD/XII/08. Secara garis Board of Directors No. 209/SK/DIR-BLD/XII/08. In general, the
besar, Piagam Audit Internal mengatur mengenai struktur dan Internal Audit Charter regulates the structure and position, duty
kedudukan, tugas dan tanggung jawab, ruang lingkup pekerjaan, and responsibility, scope of work, authority, code of ethics, and
wewenang, kode etik, serta pertanggungjawaban Divisi CIA. accountability of the CIA Division.
Sosialisasi Piagam Audit Internal dilaksanakan secara berkelanjutan Socialization of the Internal Audit Charter is continuously carried
melalui berbagai forum rapat lintas fungsi di lingkungan Perseroan. out through various cross-functional meeting forums within
Selain itu, internalisasi piagam juga dilakukan melalui kegiatan the Company. In addition, internalization of the charter is also
reminder yang terintegrasi dengan proses pemantauan tindak conducted through reminder activities that are integrated with
lanjut, evaluasi kinerja rekanan, serta pengelolaan aktivitas bisnis the follow-up monitoring process and performance evaluation
agar senantiasa berjalan dalam koridor Kesehatan, Keselamatan of work partners, as well as management of business activities
Kerja, dan Lingkungan (K3L). Pendekatan ini bertujuan untuk so that they all run within the Occupational Health, Safety, and
memastikan pemahaman yang konsisten atas peran dan fungsi Environment (OHSE) corridor. This approach is aimed at ensuring
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Audit Internal, sekaligus mendorong kepatuhan terhadap kebijakan consistent understanding of the role and function of the Internal
dan prosedur yang berlaku di seluruh unit kerja Perseroan. Audit, and at the same time encouraging compliance with
Informasi lengkap mengenai uraian Piagam Audit Internal dapat applicable policies and procedures throughout the Company’s
diakses pada website Perseroan, yaitu: https://bakrieland.com/ work units. Complete information on the Internal Audit Charter’s
en_gcg/internalauditcharter. description may be accessed on the Company’s website, namely
as follows: https://bakrieland.com/en_gcg/internalauditcharter
PELATIHAN UNIT AUDIT INTERNAL TRAINING OF THE INTERNAL AUDIT UNIT
Perseroan mendorong partisipasi aktif Divisi CIA untuk mengikuti The Company encourages the active participation of the CIA
berbagai jenis pelatihan secara berkesinambungan baik sertifikasi Division to join various types of training on a continuous basis,
profesi maupun pelatihan non-sertifikasi untuk menunjang both professional certification as well as non-certification training,
pengembangan manajerial maupun kompetensi audit secara to support managerial and direct audit competency. Following is
langsung. Berikut daftar pelatihan, seminar, maupun workshop a list of training, seminar, and workshops participated in by the
yang telah diikuti Divisi CIA selama 2025. CIA Division during the year 2025.
Tanggal Penyelenggara Topik Pelatihan Media Pelatihan
No
Date Organizer Topic of Training Training Media
1. 6 Februari 2025 Helios Informatika Practical Steps to PDP Compliance Tatap muka
6 February 2025 Nusantara Offline
2. 18 Maret 2025 Indonesia Corporate Menavigasi Tantangan ESG melalui Penguatan Online
18 March 2025 Secretary Association Kebijakan Good Corporate Governance
Navigating ESG Challenges Through the Strengthening
of Good Corporate Governance Policy
3. 21 Juni 2025 YPIA Introducing the New Standards and Understanding Tatap muka
21 June 2025 Control Framework Offline
4. 28 Juni 2025 Revolution Mind IT Risk Management Workshop Online
28 June 2025 Indonesia
5. 5 Agustus 2025 Revolution Mind Financial Risk Management Online
5 August 2025 Indonesia
6. 19 Agustus 2025 OJK Risk & Governance Summit 2025 Online
19 August 2025 Financial Services
Authority (OJK)
7. 1 Desember 2025 Indonesia Corporate Membangun Sistem Whistleblowing yang Efektif dan Online
1 December 2025 Secretary Association Berintegritas Berbasis ISO 37002:2021
Building an Effective ISO 37002:2021-Based
Whistleblowing System with Integrity
LAPORAN PELAKSANAAN KEGIATAN AUDIT REPORT ON THE IMPLEMENTATION OF AUDIT
INTERNAL ACTIVITIES IN 2024
Divisi CIA senantiasa mendukung aktivitas Komite Audit dalam The CIA Division continually supports activities of the
melaksanakan tugas dan tanggung jawab pengawasan. Di Audit Committee in conducting its supervisory duties and
samping itu, Divisi CIA juga menyampaikan informasi secara responsibilities. In addition, the CIA Division also submits
rutin kepada Direksi terkait perkembangan aktivitas penyusunan information on q routine basis to the Board of Directors related to
laporan keuangan konsolidasian serta aktivitas audit. the preparation of the consolidated financial statements andaudit
activities.
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Berikut gambaran aktivitas yang telah dilakukan Divisi CIA Following are activities conducted by the CIA Division during the
sepanjang tahun 2025. year 2025:
1. Melanjutkan koordinasi dengan Komite Audit dan mengikuti 1. Continued coordination with the Audit Committee and
rapat Komite Audit bersama auditor eksternal sehubungan attended Audit Committee meetings together with external
dengan komunikasi pekerjaan audit atas laporan keuangan auditors in connection with communication related to
konsolidasian Perusahaan dan Entitas Anak. audit work on the consolidated financial statements of the
2. Berkoordinasi dengan Komite Audit dalam melaksanakan Company and Subsidiaries.
proses pemilihan Kantor Akuntan Publik (KAP) dan 2. Coordinated with the Audit Committee in conducting the
menyempurnakan kebijakan serta prosedur terkait dengan Public Accounting Firm (KAP) selection process and refining
pemilihan KAP. the policies and procedures in KAP selection.
3. Mengkaji kebijakan-kebijakan terkait operasional Perusahaan 3. Reviewed policies related to the Company’s operations to
untuk meningkatkan sistem pengendalian internal. improve the internal control system.
4. Mendokumentasikan pertemuan Komite Audit dengan 4. Documented meetings of the Audit Committee with the
Manajemen maupun bersama dengan auditor eksternal. Management and together with external auditors.
5. Bersama dengan Komite Audit menyusun laporan kinerja 5. Together with the Audit Committee prepare a report on the
Kantor Akuntan Publik untuk disampaikan kepada regulator. performance of the Public Accounting Firm to be submitted
6. Bersama dengan Komite Audit menyusun laporan kerja to the regulator.
tahunan Komite Audit serta agenda Komite Audit untuk 6. Together with the Audit Committee, prepare the annual work
tahun berikutnya. report of the Audit Committee as well as the agenda of the
Audit Committee for the following year.
RENCANA PENGEMBANGAN CIA DEVELOPMENT PLANS OF THE CIA
Untuk tahun 2026 mendatang, Divisi CIA akan melanjutkan For the year 2026, the CIA Division will continue its activities
aktivitas sesuai dengan Piagam Internal Audit dengan tetap in accordance with the Internal Audit Charter by continuing to
berkoordinasi dengan Komite Audit dalam fungsi pengawasan coordinate with the Audit Committee in its supervisory function
terkait dengan kajian atas penyelesaian laporan keuangan dan related to the review of the completion of the financial statements
pengendalian internal. Rencana utama lainnya adalah perencanaan and internal control. Other major plans include the planning and
dan pelaksanaan aktivitas audit internal dalam lingkup bisnis implementation of internal audit activities within the scope of
PT Bakrieland Development Tbk, yang meliputi area keuangan, business of PT Bakrieland Development Tbk, which consists of
proyek, dan pengembangan bisnis. financial, project, and business development areas.
SISTEM PENGENDALIAN INTERNAL INTERNAL CONTROL SYSTEM
Untuk memastikan terselenggaranya pengendalian internal yang To ensure effective implementation of the internal control, the
efektif, Perseroan telah menetapkan kebijakan mengenai sistem Company established the policy on the internal control system
pengendalian internal yang disahkan melalui Surat Keputusan ratified through Decree of the Board of Directors No. 001/SK/
Direksi No. 001/SK/DIR-BLD/I/2011 tentang Pengesahan Pedoman DIR-BLD/I/2011 on the Ratification of the Internal Control System
Sistem Pengendalian Intern. Kebijakan ini menjadi dasar dalam Guidelines. This policy serves as the basis for developing the
membangun kerangka pengendalian yang terintegrasi di seluruh control framework that is integrated into all of the Company’s
aktivitas Perseroan. activities.
Perseroan menerapkan sistem pengendalian internal sebagai The Company implements the internal control system as an
suatu proses yang melekat dan berkesinambungan dalam setiap inherent and continuous process in every operational action and
tindakan dan kegiatan operasional. Sistem ini melibatkan seluruh activity. This system involves all organizational functions, starting
fungsi organisasi, mulai dari tingkatan tertinggi hingga terendah from the highest to the lowest level, to provide adequate assurance
untuk memberikan keyakinan memadai atas tercapainya tujuan regarding the achievement of the Company’s objectives through
Perseroan melalui pelaksanaan kegiatan yang efektif dan efisien, the implementation of effective and efficient activities, including
antara lain sebagai berikut: the following:
1. Efektivitas dan efisiensi pencapaian tujuan penyelenggaraan 1. Effectiveness and efficiency in achieving the implementation
program dan kegiatan yang dilaksanakan; of programs and activities carried out
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Report on Corporate Governance
2. Keandalan pelaporan keuangan dan kinerja; 2. Reliability of financial and performance reporting;
3. Pengamanan aset perusahaan; dan 3. Security of company assets; and
4. Ketaatan terhadap peraturan perundangan-undangan yang 4. Compliance with applicable laws and regulations.
berlaku.
Secara umum, kerangka pengendalian internal yang dijalankan In general, the internal control framework carried out by the
Perseroan bertujuan untuk mendukung pencapaian tujuan Company is intended to support the achievement of the
Perseroan, meningkatkan nilai bagi pemangku kepentingan Company’s objectives, improve the value for stakeholders and
dan menjamin efektivitas dan efisiensi operasional, keandalan guarantee operational effectiveness and efficiency, reliability
pelaporan keuangan, kelayakan pengendalian operasional maupun of financial reporting and feasibility of operational and financial
finansial, serta memastikan kepatuhan terhadap hukum dan control, as well as ensure compliance with applicable laws and
peraturan yang berlaku. regulations.
Perseroan mengimplementasikan sistem pengendalian internal The Company implements an internal control system on all
pada seluruh aspek operasional dan keuangan. Selain itu, Perseroan aspects of operation and finance. In addition, the Company
secara berkelanjutan berupaya meningkatkan ketepatan waktu continuously strives to improve time accuracy in completing the
penyelesaian audit laporan keuangan dibandingkan tahun financial statement audit compared to the previous year, among
sebelumnya, antara lain melalui optimalisasi pemanfaatan others, through optimizing the use of digitalization in coordination
digitalisasi dalam koordinasi dan pertemuan rutin dengan seluruh and routine meetings with all parties involved. This effort is an
pihak terkait. Upaya ini merupakan bagian integral dari penguatan integral part of strengthening GCG implementation consistently
penerapan GCG secara konsisten di seluruh aktivitas bisnis in all business activities of the Company.
Perseroan.
PENGENDALIAN KEUANGAN DAN OPERASIONAL FINANCIAL AND OPERATIONAL CONTROL
SERTA KEPATUHAN TERHADAP PERATURAN AND COMPLIANCE WITH THE LAWS AND
PERUNDANG UNDANGAN REGULATIONS
Penerapan Sistem Pengendalian Internal pada lingkup Perseroan Implementation of the Internal Control System within the scope
mencakup 2 (dua) aspek, yaitu pengendalian keuangan dan of the Company covers 2 (two) aspects, namely financial control
pengendalian operasional. Pengendalian di bidang akuntansi and operational control. Control in accounting and financial areas
dan keuangan diwujudkan dengan merancang sistem keuangan is manifested in designing an integrated financial system by use of
yang terintegrasi menggunakan software keuangan khusus yang special accredited financial software to minimize the occurrence
terakreditasi untuk meminimalisir terjadinya human error sehingga of human error so that bookkeeping recording is more accurate
pencatatan pembukuan menjadi lebih akurat dan real time. Selain and real-time. In addition, the Company also implements policies
itu, Perseroan juga telah menerapkan kebijakan dan prosedur and procedures on financial data inspection in stages conducted
pemeriksaan data keuangan secara berjenjang yang dilakukan by each officer with different authorities. This is intended to
oleh masing-masing petugas dengan kewenangan berbeda. Hal ini prevent the occurrence of misuse of authorities that ends in
dimaksudkan untuk mencegah terjadinya tindak penyalahgunaan financial fraud.
wewenang yang berujung pada fraud keuangan.
Dalam hal pelaporan keuangan, Perseroan juga selalu menyesuaikan In financial reporting, the Company also always adapts to the latest
dengan standar kebijakan akuntansi terbaru, khususnya bagi accounting policy standards, especially for the property sector, in
sektor properti, agar dapat dihasilkan pelaporan keuangan yang order to produce reliable financial reporting. The company also
andal. Perseroan juga memastikan terselenggaranya aktivitas ensures the implementation of effective operational activities by
operasional yang efektif dengan mengevaluasi laporan kinerja evaluating operational performance reports from each work unit.
operasional dari masing-masing unit kerja. Evaluasi tersebut Such evaluation allows the Board of Directors to early identify
memungkinkan Direksi untuk mengidentifikasi secara dini potensi potential control weaknesses and financial reporting errors, as
kelemahan pengendalian, kesalahan pelaporan keuangan, maupun well as other indications of deviation, so that risk mitigation steps
indikasi penyimpangan lainnya, sehingga langkah mitigasi risiko can be quickly taken without disrupting the Company’s target and
dapat segera dilakukan tanpa mengganggu pencapaian target dan objective achievement.
tujuan Perseroan.
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Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Dalam rangka menjaga kualitas kepatuhan, Perseroan memastikan In the context of maintaining compliance quality, the Company
seluruh karyawan senantiasa menunjung tinggi praktik terbaik GCG ensures that all employees always uphold GCG best practices
dalam melaksanakan tugas dan tanggung jawabnya agar senantiasa in carrying out their duties and responsibilities so that all run
berjalan efisien serta selaras terhadap peraturan perundang- efficiently and in line with the applicable laws and regulations in
undangan yang berlaku, baik di industri properti maupun regulasi the property industry as well as capital market regulations. To
pasar modal. Untuk mengantisipasi potensi ketidakpatuhan, anticipate potential non-compliance, the Company also plays an
Perseroan juga berperan aktif sebagai anggota dalam berbagai active role as a member in various relevant industry associations
asosiasi industri yang relevan serta secara rutin mengikuti kegiatan and regularly takes part in regulation socialization activities
sosialisasi regulasi yang diselenggarakan oleh regulator. organized by regulator.
Dengan diterapkannya sistem pengendalian internal yang With the implementation of a comprehensive internal control
menyeluruh di seluruh lini bisnis dan jenjang organisasi, Perseroan system in all lines of business and organization levels, the
meyakini bahwa aset perusahaan dapat terlindungi secara optimal, Company believes that company assets can be protected
serta laporan keuangan yang dipublikasikan kepada publik dapat optimally and financial statements published to the public can be
disajikan secara akurat, tepat waktu, dan andal. presented accurately, on time, and reliable.
TINJAUAN EFEKTIVITAS SISTEM PENGENDALIAN REVIEW OF THE EFFECTIVENESS OF THE
INTERNAL INTERNAL CONTROL SYSTEM
Evaluasi atas kecukupan dan efektivitas sistem pengendalian Review of the adequacy and effectiveness of the Company’s
internal Perseroan dilakukan secara berkala oleh unit kerja internal internal control system is conducted by an internal work unit
yang ditunjuk oleh Direksi. Selain itu, evaluasi juga dapat dilakukan appointed by the Board of Directors. In addition, evaluation is
oleh pihak independen, termasuk Kantor Akuntan Publik (KAP), also carried out by an independent party, including the Public
sesuai dengan ketentuan yang berlaku. Accounting Firm (KAP), in line with applicable provisions.
Divisi CIA menilai sistem pengendalian internal Bakrieland selama The CIA Division views the Bakrieland’s internal control system
tahun 2025 telah cukup efektif, yang tercermin dari kesadaran during the year 2025 assufficiently effective, as reflected inthe
yang memadai pada setiap fungsi kerja dalam menjalankan dan sufficient awareness of each work function in carrying out and
meninjau kebijakan serta prosedur operasional dalam aktivitas reviewing the policies as well as operational procedures in the
bisnis Perseroan. Melalui penerapan program Risk Champion di Company’s business activities. Through the implementation
seluruh unit usaha Bakrieland, Perseroan mendorong peningkatan of the Risk Champion program in all Bakrieland’s business units,
kesadaran dan kepemilikan risiko di seluruh lini organisasi. Program the Company encourages the improvement of awareness and
ini memastikan bahwa pertimbangan risiko telah terintegrasi ownership of risks in all lines of the organization. This program
dalam pelaksanaan proses bisnis, tidak hanya pada tingkat holding, ensures that risk consideration is integrated in the implementation
tetapi juga di seluruh entitas dan unit operasional Perseroan. Selain of business processes, not only at the holding level but also in all
itu, Divisi CIA juga tidak menemukan adanya pelanggaran atau entities and operational units of the Company. Aside from that,
penyimpangan yang mengarah pada tindakan kecurangan baik the CIA Division also did not find violations or deviations that
dalam hal pengelolaan keuangan maupun operasional Perseroan. lead to fraudulent acts in terms of the Company’s financial and
operational management.
PERNYATAAN DIREKSI DAN DEWAN KOMISARIS STATEMENT OF THE BOARD OF DIRECTORS
ATAS KECUKUPAN SISTEM PENGENDALIAN AND THE BOARD OF COMMISSIONERS ON THE
INTERNAL ADEQUACY OF THE INTERNAL CONTROL SYSTEM
Direksi berpendapat bahwa secara keseluruhan Perseroan sudah The Board of Directors views that overall the Company has
memiliki lingkungan pengendalian yang kokoh sebagai landasan already retained a firm control environment as the foundation
untuk menjalankan sistem pengendalian internal yang efektif. Seluruh to carry out an effective internal control system. All elements
elemen Perseroan telah menunjukkan komitmen dan kesadaran of the Company have shown high commitment and awareness
tinggi untuk selalu menerapkan sistem pengendalian internal yang to always implement an internal control system that is relevant
relevan dengan tugas dan tanggung jawab masing masing. totheir respective duties and responsibilities.
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Performance Highlights Management Report Company Profile Business Support Unit
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Report on Corporate Governance
Atas penilaian yang menyeluruh selama 2025, Direksi bersama From a comprehensive assessment throughout the year 2025, the
Dewan Komisaris dan Komite Audit menyatakan bahwa sistem Board of Directors, together with the Board of Commissioners and
pengendalian internal Perseroan telah berjalan secara efektif dan the Audit Committee, stated that the Company’s internal control
memadai dalam mengendalikan aspek keuangan dan operasional. system has been running effectively and adequately in controlling
Sistem tersebut dinilai mampu mendukung pencapaian tujuan financial and operational aspects. The system is seen as capable
bisnis Perseroan tanpa mengorbankan kinerja keuangan, kepatuhan, of supporting the achievement of the Company’s business goals
maupun reputasi. Selain itu, Perseroan telah menyediakan berbagai without sacrificing performance in finance, compliance, and even
perangkat dan mekanisme untuk mengantisipasi serta mengelola reputation. Aside from that, the Company has provided various
risiko dengan mempertimbangkan dinamika strategi bisnis, faktor devices and mechanisms to anticipate as well as manage risks by
eksternal, dan perkembangan ketentuan regulator. taking into account the dynamics of business strategy, external
factors, and development in regulators’ provisions.
SISTEM MANAJEMEN RISIKO RISK MANAGEMENT SYSTEM
Dalam menjalankan kegiatan usaha sebagai pengembang properti In carrying out business activities as a property and area developer,
dan kawasan, Perseroan menyadari bahwa berbagai jenis risiko the Company realizes that various types of risk are an integral part
merupakan bagian yang tidak terpisahkan dari aktivitas operasional of daily operational activities. Such risks include business, social,
sehari-hari. Risiko tersebut mencakup aspek bisnis, sosial, dan and environmental aspects that can directly affect business. To
lingkungan hidup yang dapat mempengaruhi keberlangsungan manage potential impact that may arise, the Company proactively
usaha. Untuk mengelola potensi dampak yang timbul, Perseroan conducts identification, analysis, and evaluation of risks, as well
secara proaktif melakukan identifikasi, analisis, dan evaluasi risiko, as applies an integrated and effective risk management policy as
serta menerapkan kebijakan manajemen risiko yang terintegrasi part of decision-making and business management.
dan efektif sebagai bagian dari pengambilan keputusan dan
pengelolaan usaha.
Pengelolaan risiko Perseroan, termasuk hingga tingkat Entitas Management of the Company’s risks, including those at the
Anak, dilaksanakan oleh fungsi Corporate Risk Management Subsidiary level, is carried out by the Corporate Risk Management
and Compliance (RMC). Fungsi ini secara berkala melakukan and Compliance (RMC) function. This function periodically
koordinasi dengan unit-unit usaha untuk membahas profil risiko, coordinates with business units to discuss risk profile, control
efektivitas pengendalian, serta tingkat kepatuhan di lingkungan effectiveness, and level of compliance within the Company’s
Perseroan. Selain berperan sebagai fasilitator dan penasihat dalam environment. Aside from the role as a facilitator and advisor in
pengelolaan risiko, RMC juga menjalankan fungsi pemantauan risk management, RMC also carries out the function of monitoring
penerapan GCG, serta berperan sebagai penyusun dan penelaah GCG implementation, as well as the role of preparing and
kebijakan. reviewing policies.
Dalam kerangka penerapan sistem manajemen risiko, RMC In the effort to implement a risk management system, RMC serves
berperan sebagai second line of defense. RMC bertanggung as the second line of defense. RMC is responsible for developing
jawab untuk mengembangkan dan memantau penerapan sistem and monitoring the implementation of comprehensive and
manajemen risiko secara menyeluruh dan berkesinambungan, sustainable risk management, supervising the execution of main
melakukan pengawasan atas pelaksanaan fungsi-fungsi bisnis business functions so as to align with established risk management
utama agar selaras dengan kebijakan dan prosedur manajemen policies and procedures, as well as monitoring, evaluating, and
risiko yang telah ditetapkan, serta melakukan pemantauan, reporting the overall company’s risks to the highest organ in the
evaluasi, dan pelaporan atas risiko perusahaan secara menyeluruh Company.
kepada organ tertinggi Perseroan.
Sebagai bagian dari penguatan budaya manajemen risiko, pada As part of strengthening risk management culture, by the end
akhir tahun 2024 Perseroan menginisiasi Program Risk Champion of the year 2024, the Company initiated the Risk Champion Risk
di unit-unit usaha. Program ini merupakan wujud implementasi Program in business units. This program is a manifestation of
manajemen risiko di tingkat operasional dan berperan sebagai risk management implementation at the operational level and
penghubung antara kebijakan risiko Perseroan dengan pelaksanaan plays the role as the link between the Company’s risk policies
kegiatan bisnis sehari-hari. Melalui keberlanjutan Program Risk and the implementation of daily business activities. Through
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Champion, Perseroan berharap dapat meningkatkan efektivitas the continuous Risk Champion Program, the Company hopes
pengelolaan risiko, mendorong pengambilan keputusan yang lebih to improve the effectiveness of risk management, encourages
terukur, serta mendukung peningkatan efisiensi dan efektivitas more measurable decision-making, and support the increase
pencapaian kinerja usaha dalam jangka panjang. in efficiency and effectiveness of business performance
achievement in the long run.
Sepanjang tahun 2025, sejumlah kebijakan telah ditinjau serta Throughout the year 2025, a number of policies were reviewed and
disesuaikan dengan praktik bisnis terbaik. Inisiatif ini dilakukan adjusted to business best practices. This initiative was done by
dengan berfokus pada kebijakan-kebijakan yang terkait dengan focusing on policies related to approval in financial transactions,
persetujuan transaksi keuangan, pembayaran kepada pihak payments to internal/external parties, procurement of goods
internal/eksternal, pengadaan barang dan/atau jasa di Entitas and/or services in Subsidiaries, employee business travel, and
Anak, perjalanan dinas karyawan, dan ketentuan pembelian dan provisions on purchase and use of Company business products
penggunaan produk bisnis Perseroan untuk karyawan internal. for internal employees.
JENIS RISIKO DAN PENGELOLAANNYA TYPES AND MANAGEMENT OF RISKS
Setelah melalui tahapan manajemen risiko yang dilaksanakan Following the comprehensive implementation of the risk
secara menyeluruh dan melibatkan berbagai fungsi serta unit management stage that involved various functions and business
usaha sebagai risk owner, RMC melakukan identifikasi atas units as the risk owners, RMC conducted identification of business
aktivitas usaha yang memiliki tingkat risiko ESG yang relatif tinggi, activities with relatively high ESG risk levels, as well as other
serta risiko operasional lain yang berpotensi berdampak terhadap operational risks that potentially impact the Company’s business
keberlanjutan bisnis Perseroan. Proses identifikasi ini menjadi sustainability. This identification process becomes the basis for
dasar bagi Perseroan dalam menetapkan prioritas pengelolaan the Company to set risk management priorities and design the
risiko dan merancang langkah mitigasi yang tepat, antara lain right mitigation steps, among others, as follows:
sebagai berikut.
Risiko Keuangan
Financial Risk
Jenis Risiko Deskripsi Langkah Mitigasi
Type of Risk Description Mitigation Step
Risiko Mata Uang Risiko ini berpotensi memberikan dampak kerugian Perseroan memberlakukan kebijakan hedging,
Currency Risk pada saat terjadinya apresiasi atau depresiasi mata yaitu lindung nilai untuk pinjaman dalam mata uang
uang asing yang disebabkan oleh adanya posisi nonrupiah. Dalam kegiatan operasional, Perseroan
transaksi yang masih terbuka. Kinerja keuangan juga mengutamakan penggunaan material bangunan
Perseroan dapat dipengaruhi oleh perubahan kurs, produksi dalam negeri.
mengingat beberapa komponen dalam konstruksi The Company put in force the hedging policy, namely
bangunan diimpor dari luar negeri. hedging the value for loans in non-rupiah currency. In
This risk can potentially impact loss at the time of operational activities, the Company also prioritizes
foreign currency appreciation and depreciation the use of locallyproduced building materials.
occurrence caused by the presence of open
transaction positions. The Company’s financial
performance may be affected by the change in
exchange rate, considering several components used
in building construction are imported.
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Jenis Risiko Deskripsi Langkah Mitigasi
Type of Risk Description Mitigation Step
Risiko Suku Bunga Risiko ini berpotensi timbul akibat fluktuasi tingkat Perseroan memberlakukan metode pembayaran
Interest Risk suku bunga pinjaman yang dilakukan oleh kreditur. bertahap dengan jangka waktu yang lebih panjang
Risiko ini akan sangat berdampak pada besarnya ataupun pinjaman dengan bunga tetap.
pembiayaan yang diperlukan oleh unit usaha, karena The Company applies the installment payment
biaya yang dikeluarkan akan meningkat, sehingga method with longer terms or loans with fixed interest
mempengaruhi kegiatan operasional dan kinerja rates.
keuangan Perseroan.
This risk can potentially arise due to the fluctuation in
loan interest rates conducted by creditors. This risk
can severely impact the amount of financing required
by the business units, as costs incurred will increase,
thus affecting the operational activities and financial
performance of the Company.
Risiko Kredit Risiko kredit yang merupakan risiko kerugian Perseroan bersikap selektif dalam memberikan kredit
Credit Risk sehubungan dengan pihak peminjam tidak dapat dengan sistem penjualan tunai bertahap kepada
dan/atau tidak mau memenuhi kewajiban untuk konsumen. Hal itu dimulai dari strategi penetapan
membayar kembali dana yang dipinjamnya secara uang muka, pemilihan segmen pasar hingga
penuh pada saat jatuh tempo. pemenuhan persyaratan persyaratannya.
Credit risk is the risk of loss related to the The Company is selective in providing credit by cash
borrower’sinability to fully repay the borrowed funds sales installment system to consumers. This started
by the due date. from the strategy of setting a downpayment and
selecting the market segment up to fulfilling the
requirements.
Risiko Pasar
Market Risk
Jenis Resiko Deskripsi Langkah Mitigasi
Type of Risk Description Mitigation Step
Risiko Pasar Pangsa pasar yang cukup besar dan tumbuh secara Perseroan senantiasa berupaya mengeluarkan produk
Market Risk signifikan menjadi daya tarik bagi banyak pihak yang inovatif sehingga dapat memenuhi kebutuhan
untuk terlibat ke dalam industri yang sama dengan pasar dan memfokuskan pengembangan pada
Unit Usaha. Situasi ini berpotensi meningkatkan proyek-proyek yang telah memiliki kinerja yang telah
persaingan usaha dan menciptakan kelebihan terukur selama ini.
pasokan di pasar yang dapat menurunkan penjualan The Company always strives to produce products
produk dan berkurangnya permintaan terhadap that are innovative so as to fulfill market needs and
produk Perseroan. focus development on projects that have shown
A sufficiently vast and significantly growing market measurable performance thus far.
share became attractive to many parties to get
involved in the same industry as the Business Unit.
This situation can potentially heighten business
competition and create excess supply in the market
that can reduce product sales and cut demand for the
Company’s products.
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Tanggung Jawab Sosial Perusahaan/
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Good Corporate Governance Corporate Social Responsibility/
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Report on Corporate Governance
Jenis Resiko Deskripsi Langkah Mitigasi
Type of Risk Description Mitigation Step
Risiko Kinerja Unit Sebagai Induk Perusahaan, penghasilan dan laba Perseroan secara aktif melakukan pemantauan
Unit Performance operasi Perseroan merupakan kontribusi dari kinerja terhadap Unit Usaha, seperti memberlakukan
Risk unit usaha. Faktor-faktor yang dapat berdampak peraturan seleksi ketat terhadap seluruh kontraktor
negatif terhadap kinerja keuangan Unit Usaha dan pemasok, menerapkan sistem usaha yang
berpotensi menurunkan tingkat penghasilan baik untuk mengurangi risiko bisnis, sekaligus
Perseroan. memperbaharui informasi dan memperkuat
As a Holding Company, the Company’s revenue and akuntabilitas untuk pengambilan keputusan bisnis di
operating profit are contributions from business units’ lingkungan Unit Usaha.
performance. Factors that can negatively impact the The Company actively monitors the Business Units,
Business Units’ financial performance can potentially such as by enforcing the tight selective regulation
reduce the Company’s income level. on contractors and suppliers, implementing a good
business system to reduce business risk, while at the
same time updating information and strengthening
accountability for business decision-making within
the Business Units.
Risiko Usaha Perseroan merupakan perusahaan properti Dalam memulai pengembangan usahanya Perseroan
Business Risk terintegrasi yang mempunyai lini bisnis yang beragam menerapkan proses evaluasi yang saksama dan
dalam bidang landed residential, kondominium, melakukan uji tuntas dengan penetapan Internal Rate
perkantoran, perhotelan, hiburan dan rekreasi serta of Return (IRR) yang sangat ketat.
pusat perbelanjaan. Faktor keberagaman usaha In starting its business development, the Company
tersebut menimbulkan dampak pada meningkatnya implements a thorough evaluation process and
risiko usaha. conducts due diligence by setting a very tight Internal
The Company is an integrated property company Rate of Return (IRR).
with a variety of lines of business in landed residential,
condominium, office, hotel, entertainment and
recreation, as well as shopping centres. This diversity
factor of the business causes an impact on increasing
the business risk.
Risiko Sistem dan Risiko ini timbul sebagai akibat adanya Perseroan meminimalisasi potensi masalah ini dengan
Teknologi ketidakseragaman sistem dan teknologi dalam menetapkan bahwa Unit Usaha tetap mengacu pada
System and operasional Perseroan. Kompleksitas sistem yang kebijakan penetapan sistem dan teknologi sesuai
Technology Risk belum terintegrasi penuh antara Perseroan dan Unit yang diacu oleh Perseroan.
Usaha dapat mempengaruhi sinergitas satu bisnis The Company minimizes this potential problem by
dengan yang lainnya. setting Business Units continue to adhere to policies
This risk arises as a result ofthe non-uniformity of for establishing systems and technology as referred
systems and technology in the Company’s operations. to by the Company.
The system’s complexity which has not been fully
integrated between the Company and Business
Units, can affect the synergy of one business with
the others.
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Risiko Sumber Daya Manusia (SDM)
Human Resource (HR) Risk
Jenis Resiko Deskripsi Langkah Mitigasi
Type of Risk Description Mitigation Step
Risiko Sumber Daya Risiko SDM berkaitan dengan penyimpangan hasil dari Perseroan senantiasa menempatkan SDM sebagai
Manusia (SDM) tingkat produktivitas yang diharapkan, karena adanya aset utama dalam mencapai tujuan Perseroan. Oleh
Human Resource variabel yang mempengaruhi produktivitas kerja. karena itu, Perseroan mengadakan penilaian karyawan
(HR) Risk Sebagai perusahaan yang mengelola jumlah tenaga berbasis dua arah antara atasan dan bawahan dan
kerja dengan beragam latar belakang, Perseroan memberikan remunerasi yang kompetitif dengan
memiliki risiko yang berpotensi timbul akibat kinerja perusahaan lain dalam industri yang sejenis untuk
SDM dan proses pengelolaan yang tidak maksimal. menjaga rendahnya tingkat pergantian karyawan.
HR risk is related to deviation as a result of the The Company always places HR as the main asset
expected productivity level due to the presence of to achieving Company goals. For this purpose, the
variables that affect work productivity. As a company Company carries out the two-way-based employee
that manages a workforce with diverse backgrounds, assessment between supervisor and subordinate, and
the Company has risks that may potentially arise provides remuneration that is competitive withother
as a result ofHR performance and not maximized companies in the similar industry in order to maintain
management processes. a low employee turnover rate.
Risiko Eksternal
External Risk
Jenis Resiko Deskripsi Langkah Mitigasi
Type of Risk Description Mitigation Step
Risiko Lingkungan, Risiko yang timbul dalam pengembangan properti Perseroan senantiasa berusaha memenuhi
Sosial dan Politik dapat terdiri dari berbagai jenis, di antaranya peraturan ekspektasi seluruh pemangku kepentingan sebelum
Environmental, Social pemerintah tentang pembatasan pemilikan properti memulai suatu proyek. Hal ini dilakukan melalui
and Political Risk oleh warga negara asing, aturan perpajakan, bencana implementasi standar- standar terbaik dan terencana,
alam, kejahatan dan terorisme yang seluruhnya perkiraan atas potensi terjadinya force majeure
berada di luar kendali Perseroan. dengan mengasuransikan seluruh proyek, serta
Risk that arises in property development may consist memperhatikan faktor lingkungan sehingga terjadi
of three types, including government regulations keseimbangan antara pembangunan dan kelestarian
on restrictions of property ownership by foreign lingkungan.
nationals, tax regulations, natural disasters, crime, and The Company always strives to fulfill the expectations
terrorism, all of which are beyond the control of the of all stakeholders before starting a project. This
Company. is done through the implementation of the best
and planned standards, estimation of potential
forcemajeure by insuring the entire project, as well
as paying attention to environmental factors so
that there is balance between development and
environmental sustainability.
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Tanggung Jawab Sosial Perusahaan/
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Jenis Resiko Deskripsi Langkah Mitigasi
Type of Risk Description Mitigation Step
Risiko Hukum Dalam hubungan bisnis dengan pihak ketiga, terdapat Perseroan secara seksama mematuhi peraturan
Legal Risk potensi timbulnya sengketa atau perkara hukum. yang berlaku dan memastikan bahwa proyek telah
Hal ini dapat mempengaruhi reputasi Perseroan, memenuhi ketentuan hukum. Risiko tuntutan
kegiatan usaha dan pencapaian target laba Perseroan. hukum masyarakat terhadap dampak lingkungan
Selanjutnya, adanya perubahan kebijakan hukum yang dapat diminimalisir melalui pemenuhan persyaratan
ditetapkan oleh regulator yang harus dipatuhi oleh pemerintah, terutama yang berkaitan dengan
objek hukum, juga dapat memberikan risiko hukum penanganan dampak lingkungan.
bagi Perseroan. The Company carefully complies with applicable
In business relationships with third parties, there regulations and ensures that projects have fulfilled
is potential space for disputes or legal cases to all legal provisions. The risk of lawsuits from the
arise. This can affect the Company’s reputation, community regarding environmental impact can be
business activities, and profit target achievement. minimized through compliance with government
Subsequently, there is a change in legal policies requirements, especially concerning the handling of
setforth by the regulator that must be complied with environmental impact.
by legal objects and can also provide legal risks for
the Company.
Risiko Reputasi Risiko reputasi merupakan potensi hilang atau Dalam memulai pengembangan usahanya Perseroan
Reputation Risk melemahnya nama baik Perseroan. Hal itu mungkin menerapkan proses evaluasi yang saksama dan
terjadi akibat adanya publikasi negatif atau rendahnya melakukan uji tuntas dengan penetapan IRR yang
penerimaan lingkungan eksternal. sangat ketat.
Reputation risk is a potential loss or weakening of the In starting its property development, the Company
Company’s good name. This can possibly occur due implements a thorough evaluation process and due
to negative publication or the low level of acceptance diligence by setting a very tight IRR.
by the external environment.
PELAKSANAAN TUGAS RMC IMPLEMENTATION OF DUTIES OF RMC
Sepanjang tahun 2025, pelaksanaan tugas dan kegiatan RMC Throughout the year 2025, RMC carried out its duties and
berfokus pada hal-hal berikut ini: activities that focused on such matters as follows:
1. Melanjutkan pelaksanaan pertemuan/rapat koordinasi 1. Continued to hold coordinating meetings with other work
dengan fungsi kerja lain terutama terkait dengan penyelesaian functions, especially related to the completion of the
laporan keuangan; financial statements;
2. Melakukan pengkinian sebagaimana diperlukan atas 2. Performed updates as necessary on policies, applicable
kebijakan, sistem dan prosedur yang berlaku di seluruh fungsi systems, and procedures in all work functions, both at the
kerja, baik atas inisiatif Divisi RMC maupun atas permintaan initiative of RMC and at the request of other Directorates/
Direktorat/Divisi lain; Divisions;
3. Melakukan pengkinian sebagaimana diperlukan atas 3. Performed updates as necessary on policies, systems, and
kebijakan, sistem dan prosedur terkait dengan rangkaian procedures related to a series of activities in preparing the
aktivitas penyusunan laporan keuangan konsolidasian; consolidated financial statements;
4. Melakukan pengkinian sebagaimana diperlukan atas 4. Performed updates as necessary on the Standard Operating
Standard Operating Procedures seluruh Direktorat, Divisi, Procedures in all Directorates, Divisions, and Departments
dan Departemen disesuaikan dengan persyaratan dalam as adjusted to the requirements in the latest quality
standar manajemen mutu terbaru; management standards;
5. Melanjutkan monitoring berkala atas sistem dan prosedur 5. Continued periodic monitoring of the systems and procedures
terkait proses operasional di area Kesehatan dan Keselamatan related to operational processes in the Occupational Health
Kerja (K3) sebagai Pilar Keberlanjutan Bisnis Bakrieland, serta and Safety (OHS) area as Bakrieland Business Sustainability
melaporkan hasil evaluasinya kepada manajemen; Pillar, as well as reporting on evaluation results to the
management;
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6. Melaksanakan fungsi review atas transaksi dan dokumen yang 6. Carried out review function on transactions and documents
membutuhkan persetujuan Direksi dan Komisaris, dalam hal that require the approval of the Board of Directors and the
perikatan dengan pihak ketiga maupun penyampaian laporan Board of Commissioners, in the context of association with
kepada pihak regulator; third parties and in submitting reports to regulators;
7. Mengembangkan program Risk Champion di Entitas Anak 7. Developed the Risk Champion program in the Company’s
Perusahaan, sebagai upaya untuk menerapkan proses dan Subsidiaries, as an effort to implement an effective risk
struktur manajemen risiko yang efektif. management process and structure.
TINJAUAN ATAS EFEKTIVITAS SISTEM REVIEW ON THE EFFECTIVENESS OF THE RISK
MANAJEMEN RISIKO MANAGEMENT SYSTEM
Perseroan menerapkan sistem manajemen risiko yang terstruktur, The Company implements the risk management system that is
terpusat, dan terukur guna memastikan risiko dapat diidentifikasi, structured, centralized, and measurable in order to ensure that
dinilai, dan dikelola secara efektif. Dalam implementasinya, risks can be identified, evaluated, and managed effectively. In its
Perseroan secara berkelanjutan melakukan pengawasan dan implementation, the Company continuously performs monitoring
penyempurnaan agar sistem manajemen risiko dapat berjalan and improvements so that the risk management system can run
secara optimal, dengan tetap menerapkan pendekatan optimally by continually implementing decentralization approach
desentralisasi pada tingkat unit usaha. at the business unit level.
Analisis risiko atas aktivitas usaha dilakukan melalui tahapan yang Risk analysis on business activities is carried out through
sistematis, dimulai dari penetapan tujuan aktivitas, identifikasi systematic stages, starting from establishing the objectives of
potensi kejadian yang dapat menghambat pencapaian tujuan the activities, identifying potential incidents that may hinder the
tersebut, penilaian kemungkinan terjadinya risiko dan dampaknya, achievement of concerned objectives, assessingthe possibility of
serta penetapan langkah pengendalian untuk memitigasi risiko. risk occurrences and their impact, as well as establishing control
Selanjutnya, risiko dinilai dan dipetakan berdasarkan tingkat steps to mitigate the risks. Subsequently, risks are evaluated
risikonya sebagai dasar pengambilan keputusan manajemen. and mapped based on the level of the risks as a basis for the
management to make decisions.
Salah satu mekanisme utama dalam melakukan pemantauan One of the main mechanisms in monitoring the effectiveness
atas efektivitas manajemen risiko adalah melalui forum Business of risk management is through Business Review forums. In
Review. Pada tahun 2025, forum Business Review diselenggarakan the year 2025, Business Review forums are held monthly and
secara bulanan dan dihadiri oleh Direksi serta perwakilan Unit attended by the Board of Directors as well as representatives of
Usaha. Forum ini membahas kinerja keuangan dan operasional, the Business Units. This forum discusses financial and operational
serta berbagai isu strategis yang berkaitan dengan pengembangan performance as well as various strategic issues concerning
bisnis, operasional, penjualan, sumber daya manusia, dan business development, operations, sales, human resources and
keuangan. Melalui forum ini, manajemen dapat mengevaluasi finance. Through this forum, the management can evaluate
dinamika risiko yang dihadapi serta merumuskan langkah tindak risk dynamics they are faced with and formulate the necessary
lanjut yang diperlukan. follow-up steps.
Penerapan sistem manajemen risiko dimanfaatkan sebagai Implementation of the risk management system is used as one
salah satu instrumen utama Perseroan dalam menjaga of the Company’s main instruments in maintaining business
kesinambungan usaha. Sejalan dengan hal tersebut, Perseroan continuity. In line with this, the Company continuously strives
secara berkelanjutan berupaya meminimalkan risiko-risiko yang to minimize risks that can potentially affect business continuity,
berpotensi mempengaruhi keberlangsungan bisnis, termasuk including risks related to fulfilling the needs and protection of
risiko yang berkaitan dengan pemenuhan kebutuhan dan consumers. For this reason, the Company periodically reviews
perlindungan konsumen. Untuk itu, Perseroan secara berkala Consumer Protection practices within the Business Units’
melakukan peninjauan atas praktik Perlindungan Konsumen di environment in order to ensure service quality as well as that the
lingkungan Unit Usaha guna memastikan kualitas layanan serta trust of stakeholders can be maintained.
kepercayaan pemangku kepentingan tetap terjaga.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
PERNYATAAN DIREKSI DAN DEWAN KOMISARIS STATEMENT OF THE BOARD OF DIRECTORS
ATAS KECUKUPAN SISTEM MANAJEMEN RISIKO AND THE BOARD OF COMMISSIONERS ON THE
ADEQUACY OF THE RISK MANAGEMENT SYSTEM
Sepanjang tahun 2025, Direksi melakukan evaluasi secara Throughout the year 2025, the Board of Directors conducted
menyeluruh atas efektivitas penerapan sistem manajemen risiko comprehensive evaluations on the effectiveness of the
Perseroan. Evaluasi tersebut dilakukan melalui penelaahan berkala Company’s risk management system implementation. This
terhadap kebijakan dan prosedur manajemen risiko yang berlaku, evaluation was carried out through periodic analysis on applicable
serta analisis atas laporan eksposur risiko dan penilaian profil risk management policies and procedures, as well as analysis on
risiko yang disusun dan disampaikan oleh RMC. Di sisi lain, Dewan reports of risk exposure and risk profile assessment prepared
Komisaris menjalankan fungsi pengawasan dengan melakukan and submitted by RMC. On the other hand, the Board of
pemantauan dan evaluasi atas pelaksanaan sistem manajemen Commissioners carried out its supervisory function by monitoring
risiko yang dijalankan oleh Direksi. and evaluating the risk management system implemented by the
Board of Directors.
Berdasarkan hasil evaluasi tersebut, Direksi bersama Dewan Based on theseassessments, the Board of Directors, together with
Komisaris menyatakan bahwa sistem manajemen risiko yang the Board of Commissioners, stated that the risk management
diterapkan di lingkungan Perseroan telah berjalan secara efektif system applied within the Company has been running effectively
dan memadai dalam mengendalikan berbagai risiko yang and adequately in controlling various risks faced. This optimal
dihadapi. Penerapan pengelolaan risiko yang optimal tersebut implementation of risk management allowed the Company to
memungkinkan Perseroan untuk tetap menjalankan proses continue to carry out the process of achieving business goals
pencapaian tujuan bisnis secara berkesinambungan, tanpa sustainably, without sacrificing financial performance, compliance
mengorbankan kinerja keuangan, tingkat kepatuhan, maupun level, or the Company’s reputation.
reputasi Perseroan.
RENCANA PENGEMBANGAN DIVISI RMC TAHUN DEVELOPMENT PLANS OF THE RMC DIVISION IN
2026 2026
Pada tahun 2026, Divisi RMC akan melanjutkan upaya penguatan In 2026, the RMC Division will continue its efforts to strengthen
integrasi manajemen risiko ke dalam seluruh sistem dan prosedur the integration of risk management into the entire work systems
kerja di lingkungan Perseroan. Integrasi ini ditujukan untuk and procedures in the Company. This integration is intended
memastikan bahwa pertimbangan risiko menjadi bagian yang to ensure that consideration of risks is an inherent part of each
melekat dalam setiap proses bisnis dan pengambilan keputusan, business and decision-making process so that risk management
sehingga manajemen risiko tidak hanya dipahami sebagai fungsi is not only understood as a supervisory function but also develops
pengawasan, tetapi berkembang menjadi budaya kerja yang into a work culture applied consistently in all organizational
diterapkan secara konsisten di seluruh fungsi organisasi. functions.
Sejalan dengan upaya tersebut, RMC akan terus bersinergi dengan In line with this effort, RMC will continue to synergize with all
seluruh organ Perseroan, termasuk seluruh divisi dan unit usaha, Company organs, including all divisions and business units,
dalam meningkatkan tingkat kesadaran dan pemahaman atas to increase the level of awareness and understanding of
penerapan sistem manajemen risiko. Sinergi ini diharapkan dapat implementing the risk management system. This synergy is
memperkuat peran masing-masing fungsi sebagai risk owner, hoped to strengthen the role of each function as a risk owner,
meningkatkan kualitas mitigasi risiko secara dini, serta mendukung improving the quality of early risk mitigation, as well as supporting
pencapaian tujuan usaha Perseroan secara berkelanjutan dalam continuous achievement of Company business goals in facing
menghadapi dinamika dan tantangan bisnis ke depan. business dynamics and challenges ahead.
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SURAT PERNYATAAN DIREKSI TENTANG STATEMENT LETTER OF THE BOARD OF DIRECTORS
TANGGUNG JAWAB ATAS PENGENDALIAN ON THE RESPONSIBILITY OF INTERNAL CONTROL
INTERNAL DAN MANAJEMEN RISIKO AND RISK MANAGEMENT
Yang bertanda tangan dibawah ini : The undersigned below:
Saya, Resza Adikreshna, dalam hal ini bertindak dalam I, Resza Adikreshna, in this respect, act in my position as President
kedudukannya selaku Presiden Direktur dari dan oleh karenanya Director of and on behalf of the Board of Directors of PT Bakrieland
sah dan berwenang bertindak untuk dan atas nama Direksi PT Development Tbk (“Company”), a Limited Liability Company
Bakrieland Development Tbk (“Perseroan”), suatu Perseroan domiciled in Jakarta, Wisma Bakrie 1 6th Floor, Jalan HR Rasuna
Terbatas yang berkedudukan di Jakarta, Wisma Bakrie 1 Lantai 6, Said Ka. B-1, South Jakarta, hereinafter referred to as “The Person
Jalan HR. Rasuna Said Kav. B- 1, Jakarta Selatan, untuk selanjutnya In Charge of Asserting This Statement”.
disebut “Yang Membuat Pernyataan”. Hereby states that:
Dengan ini menyatakan bahwa :
1. PT Bakrieland Development Tbk selama tahun 2025 telah 1. PT Bakrieland Development Tbk during the year 2025 has
menerapkan suatu sistem manajemen risiko yang memadai implemented an adequate risk management system and
dan memenuhi aturan pengendalian internal Perseroan serta complied with the Company’s internal control regulations as
melaksanakan kebijakan-kebijakan yang ditetapkan oleh well as implemented policies setforth by the Company.
Perseroan
2. Selain itu, pengelolaan manajemen risiko Perseroan dan 2. In addition, the Company’s risk management system and
pemenuhan aturan serta sistem pengendalian internal telah regulatory compliance, as well as the internal control system,
dilaksanakan secara efektif dan efisien dalam aspek-aspek were effectively and efficiently carried out in material
yang material. aspects.
Demikian Surat Pernyataan ini dibuat dengan sebenar-benarnya Thus, this Statement Letter is made sincerely with respect
guna memenuhi prinsip tanggung jawab dalam Tata Kelola to complying with the principle of responsibility within the
Perusahaan yang baik di Perseroan. Company’s Good Corporate Governance.
Jakarta, 31 Desember 2025
Jakarta, 31 December 2025
Resza Adikhresna
(Presiden Direktur | President Director)
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Management Discussion and Analysis
Sustainable Report
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Report on Corporate Governance
PERMASALAHAN HUKUM LEGAL CASES
Selama tahun 2025, tidak terdapat perkara hukum yang berdampak During the year 2025, there were no legal cases with material
material yang dihadapi oleh Perseroan, Anak Perusahaan, anggota impact faced by the Company, Subsidiaries, members of the
Direksi dan anggota Dewan Komisaris. Board of Directors, and members of the Board of Commissioners.
PERKARA PENTING DAN SANKSI ADMINISTRASI IMPORTANT CASES AND ADMINISTRATIVE
SANCTIONS
Pada tahun 2025, Perseroan menerima sebanyak 2 (dua) sanksi In the year 2025, the Company received 2 (two) administrative
administratif dari OJK perihal: sanctions from OJK concerning the following:
1. Keterlambatan Penyampaian dan Pengumuman Laporan 1. Delay in Submission and Announcement of the Annual
Keuangan Tahunan per 31 Desember 2019 (“LKT 2019”) PT. Financial Reports as of 31 December 2019 (“LKT 2019”) PT.
Bakrieland Development Tbk. Bakrieland Development Tbk.
2. Keterlambatan Penyampaian dan Pengumuman Laporan 2. Delay in Submission and Announcement of the Semi-Annual
Keuangan Tengah Tahunan per 30 Juni 2020 (“LKTT 2020”) Financial Reports as of 30 June 2020 (“LKTT 2020”) PT.
PT. Bakrieland Development Tbk Bakrieland Development Tbk.
PROGRAM KEPEMILIKAN SAHAM DEWAN SHARES OWNERSHIP PROGRAM OF THE BOARD
KOMISARIS DAN DIREKSI OF COMMISSIONERS AND THE BOARD OF
DIRECTORS
KEBIJAKAN INFORMASI MENGENAI KEPEMILIKAN INFORMATION POLICY ON SHARES OWNERSHIP
SAHAM
Setiap tahun, Dewan Komisaris dan Direksi membuat Surat Every year, the Board of Commissioners and the Board of
Pernyataan Kepemilikan Saham dan dimuat dalam Laporan Directors issue a Statement Letter of Shares Ownership and
Tahunan. Surat pernyataan tersebut menyatakan jumlah lembar publish it in the Annual Report. This statement letter declares
saham yang dimiliki anggota Dewan Komisaris dan anggota the number of shares owned by members of the Board of
Direksi beserta keluarga (istri dan anak). Per 31 Desember 2025, Commissioners and members of the Board of Directors as well
seluruh Dewan Komisaris dan Direksi Perseroan beserta keluarga as their family members (wife and children). As of 31 December
tidak memiliki saham baik di Perseroan ataupun perusahaan lain. 2025, all members of the Board of Commissioners and the Board
of Directors of the Company and their family members do not
own shares in the Company or in other companies.
PEMBERIAN KOMPENSASI JANGKA PANJANG PROVISION OF LONG-TERM COMPENSATION
Hingga akhir tahun 2025, Perseroan tidak memiliki dan Until the end of the year 2025, the Company did not own nor
menerapkan kebijakan mengenai pemberian kompensasi jangka apply the policy on providing long-term compensation based on
panjang berbasis kinerja kepada manajemen dan/atau karyawan. performance to the management and/or employees.
PEDOMAN PERILAKU DAN KODE ETIK CODE OF CONDUCT AND CODE OF ETHICS
Perseroan senantiasa mendorong seluruh karyawan untuk The Company continuously encourages all employees to carry
melaksanakan tugas dan tanggung jawabnya secara jujur, out their duties and responsibilities with trustworthiness,
berintegritas, dan transparan, dengan menjunjung tinggi sikap integrity, and transparency, by upholding the attitude of mutual
saling menghormati. Komitmen ini merupakan bagian dari upaya respect. This commitment is part of the Company’s effort in
Perseroan dalam membangun akuntabilitas profesional dan building professional accountability and strengthening ethical
memperkuat budaya kerja yang beretika. Untuk mendukung hal work culture. To support this, the Company consistently
tersebut, Perseroan secara konsisten menanamkan nilai dan engrafts values and principles of Corporate Ethics in the entire
prinsip Etika Perseroan di seluruh organisasi melalui keteladanan, organization through role models, increasing awareness, and
peningkatan kesadaran, serta pelaksanaan berbagai program continuously implementing various ongoing socialization and
sosialisasi dan pelatihan yang berkesinambungan. training programs.
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Nilai-nilai Etika Perseroan telah dituangkan dalam Pedoman Values of the Corporate Ethics are contained in the Bakrieland
Perilaku Bakrieland yang ditandatangani oleh Komisaris Utama Code of Conduct signed by the President Commissioner and
dan Direktur Utama pada tahun 2017. Pedoman ini memuat President Director in 2017. This Code contains the standards
standar perilaku yang wajib dipatuhi oleh semua karyawan dalam of behavior that must be adhered to by all employees in all
setiap interaksi dengan rekan kerja, pemasok, mitra bisnis dan interactions with colleagues, suppliers, business partners,
pelanggan, pemegang saham, ataupun pemangku kepentingan customers, and shareholders, as well as other stakeholders.
lainnya. Penerapan Kode Etik dilakukan secara universal dan setara Implementation of the Code of Ethics is carried out universally
di seluruh jenjang organisasi tanpa pengecualian, serta diyakini and equality at all levels of the organization without exception,
berperan penting dalam membentuk budaya kerja yang positif and is believed to play an important role in forming a positive work
dan mencerminkan nilai-nilai Perseroan secara berkelanjutan. culture and sustainably reflects corporate values.
POKOK-POKOK KODE ETIK PRINCIPLES OF THE CODE OF ETHICS
Kode Etik Perseroan mengatur hal-hal sebagai berikut. The Company’s Code of Ethics regulates matters as follows:
1. Hubungan Karyawan dengan Perseroan 1. Relationship between Employees and the Company
2. Hubungan sesama Karyawan 2. Relationship among Employees
3. Hubungan dengan Konsumen 3. Relationship with Consumers
5. Hubungan dengan Pemasok 4. Relationship with Suppliers
6. Hubungan dengan Pemegang Saham 5. Relationship with Shareholders
7. Hubungan dengan Pemerintah 6. Relationship with the Government
8. Hubungan dengan Masyarakat 7. Relationship with the Community
PENGESAHAN DAN SOSIALISASI RATIFICATION AND SOCIALIZATION
Pedoman Perilaku Perseroan disahkan melalui Surat Keputusan The Company’s Code of Conduct was ratified through Decree
Direksi No. 047/SK-Dir/IV/07 sebagai acuan resmi dalam of the Board of Directors No. 047/SK-Dir/IV/07 as the official
penerapan Etika Perseroan. Selain berisikan sekumpulan aturan reference for the implementation of the Corporate Ethics. Aside
atau standar praktik etis, Pedoman Perilaku Bakrieland juga from containing a set of rules or standards of ethical practice,
mengatur mekanisme penanganan dan pemberian sanksi Bakrieland Code of Conduct also regulates the mechanism of
atas tindakan penyimpangan. Pedoman Perilaku terus ditinjau handling and providing sanctions to acts of deviation. The Code
dan diperbarui secara berkala agar senantiasa selaras dengan of Conduct is continually reviewed and refined periodically so that
perkembangan hukum, peraturan perundang-undangan serta it is always in alignment with developments in the field of law,
praktik terbaik. legislation and best practices.
Ketentuan etika yang tercantum dalam Pedoman Perilaku berlaku Ethical provisions contained in the Code of Conduct apply to
secara mengikat bagi seluruh insan Perseroan di setiap jenjang and are binding on all Company personnel at every level of the
organisasi, termasuk Dewan Komisaris, Direksi, organ penunjang organization, including the Board of Commissioners, Board of
Dewan Komisaris, serta seluruh Entitas Anak. Penerapan yang Directors, supporting organs of the Board of Commissioners,
setara ini bertujuan untuk memastikan konsistensi standar etika and all Subsidiaries.This implementation of inequality aims to
dan integritas di seluruh lingkungan Perseroan. ensure consistency in the ethical standards and integrity applied
throughout the Company.
Dalam rangka memperkuat pemahaman dan kepatuhan terhadap In the effort to strengthen the understanding and compliance
Pedoman Perilaku, Perseroan secara berkala melaksanakan with the Code of Conduct, the Company periodically holds
kegiatan sosialisasi yang mewajibkan seluruh insan Perseroan untuk socialization activities that require all personnel of the Company
membaca, memahami, dan menandatangani Surat Pernyataan to read, understand, and sign the Statement Letter of Compliance
Ketaatan terhadap Pedoman Perilaku. Kegiatan ini dilaksanakan to the Code of Conduct. This activity is carried out as an annual
sebagai agenda tahunan dan menjadi bukti komitmen individu agenda and serves as proof of an individual’s commitment to
dalam menjunjung tinggi Etika PErseroan. Surat pernyataan yang upholding the Corporate Ethics. The signed statement letters are
telah ditandatangani selanjutnya diarsipkan sebagai bagian dari subsequently filed as part of the concerned employee’s data.
data kepegawaian yang bersangkutan.
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Report on Corporate Governance
PENANGANAN PENYIMPANGAN PEDOMAN HANDLING OF DEVIATION FROM THE CODE OF
PERILAKU CONDUCT
Setiap dugaan penyimpangan terhadap Pedoman Perilaku Every alleged deviation from the Code of Conduct is handled
ditangani melalui mekanisme Sistem Pelaporan Pelanggaran through the mechanism of the Violation Reporting System
(WBS) dengan terlebih dahulu dilakukan proses investigasi (Whistleblowing System/WBS) by first conducting an objective
yang objektif dan berbasis pada fakta. Hasil investigasi tersebut and fact-based investigation process. Results of the investigation
menjadi dasar dalam penentuan keputusan atas setiap temuan serve as the basis to determine the decision of each finding of
penyimpangan, dengan mempertimbangkan dampak tindakan, the deviation by considering the impact of the action, the level of
tingkat kesengajaan, serta motif yang melatarbelakangi terjadinya intent, and the motive behind the violation.
pelanggaran.
Sebagaimana diatur dalam Pedoman Perilaku, segala bentuk As regulated in the Code of Conduct, all forms of violation of
pelanggaran Kode Etik akan dikenakan sanksi yang disesuaikan the Code of Ethics will be imposed with sanctions in accordance
dengan tingkat penyimpangan dan hierarki organisasi (pangkat atau withthe level of deviation and organizational hierarchy (employee
jabatan karyawan). Bentuk sanksi kepada karyawan dapat berupa rank or position). Sanctions to employees may come in the
teguran lisan, surat peringatan, pembatasan atau penundaan form of verbal warning, written warning, restrictions or delays
kenaikan gaji, pangkat atau bonus, hingga pemutusan hubungan in salary increases, promotions or bonuses, up to termination of
kerja. Dalam hal pengenaan sanksi berupa pemutusan hubungan employment. In the context of imposing a sanction in the form
kerja, keputusan tersebut harus mendapatkan persetujuan Direksi of employment termination, such a decision must receive the
yang dilanjutkan dengan pengajuan permohonan izin kepada approval of the Board of Directors, followed up by submitting a
instansi ketenagakerjaan sesuai peraturan perundang-undangan permit application to the employment agency in accordance with
yang berlaku di bidang ketenagakerjaan. applicable laws and regulations in the employment sector.
KEBIJAKAN ANTI KORUPSI ANTI-CORRUPTION POLICY
Perseroan menegaskan komitmennya untuk menjalankan The Company affirms its commitment to carry out all business
seluruh kegiatan usaha secara bersih dan bebas dari praktik activities in a clean manner and free from Corruption, Collusion,
Korupsi, Kolusi, dan Nepotisme (KKN). Komitmen anti-korupsi ini and Nepotism (KKN) practices. This anti-corruption commitment
merupakan bagian integral dari penerapan GCG dan diwujudkan is an integral part of GCG implementation and is manifested
melalui penetapan kebijakan, penguatan sistem pengendalian, through the establishment of policies, strengthening of the
serta internalisasi nilai integritas di seluruh lingkungan Perseroan. control system, as well as internalization of integrity values
throughout the Company.
Sebagai bagian dari upaya pencegahan praktik KKN, Perseroan As part of the effort to prevent KKN practices, the Company
menerapkan berbagai kebijakan yang bertujuan menutup potensi applies various policies with the intention to close potential
celah terjadinya penyimpangan di tempat kerja. Salah satu kebijakan openings for deviations to occur in the workplace. One of the
utama adalah Pedoman Dewan (Board Manual) yang disahkan main policies is the Board Manual ratified through Decree of
melalui Surat Keputusan Direksi dan Komisaris PT Bakrieland the Board of Directors and the Board of Commissioners of PT
Development Tbk No. 001/KOM-DIR-PERSEROAN/SK/I/2016 Bakrieland Development Tbk No. 001/KOM-DIR-PERSEROAN/
tentang Pengesahan Board Manual. Pedoman ini secara tegas SK/I/2016 regarding the Ratification of the Board Manual. This
mengatur larangan bagi anggota Dewan Komisaris untuk meminta manual firmly regulates prohibition for members of the Board
atau menerima hadiah, gratifikasi, atau bentuk pemberian lainnya of Commissioners to request or receive gifts, gratuity, or other
dari pihak mana pun yang berpotensi mempengaruhi objektivitas forms of giving from any party that may potentially influence
dalam menjalankan tugas dan mewakili kepentingan Perseroan. objectivity in carrying out duties and representing the Company’s
interest.
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KEBIJAKAN BENTURAN KEPENTINGAN POLICY ON CONFLICT OF INTEREST
Selain itu, Perseroan juga memiliki Kebijakan Benturan Kepentingan In addition, the Company also retains the Policy on Conflict of
yang ditetapkan melalui Surat Keputusan Direksi dan Dewan Interest established through Decree of the Board of Directors and
Komisaris Bakrieland No. 001/DIR-KOM/SK/VI/2023. Kebijakan ini the Board of Commissioners of Bakrieland No. 001/DIR-KOM/SK/
menjadi panduan bagi anggota Dewan Komisaris dan Direksi agar VI/2023. This policy serves as a guide for members of the Board of
senantiasa mengedepankan kepentingan ekonomis Perseroan Commissioners and the Board of Directors to always put forward
serta tidak menyalahgunakan jabatan untuk kepentingan pribadi, the Company’s economic interests and not misuse their positions
keluarga, atau pihak lain. Kebijakan Benturan Kepentingan juga for personal interests as well as for family, or other parties. The
mengatur aspek pemberian dan penerimaan hadiah dan donasi, Policy on Conflict of Interest also regulates the aspect of giving
kegiatan di luar pekerjaan utama, serta pengelolaan kerahasiaan and receiving gifts and donations, activities outside of the main
informasi. job, as well as the management of information confidentially.
PAKTA INTEGRITAS INTEGRITY PACT
Dalam rangka memperkuat penerapan prinsip anti-gratifikasi, In the context of strengthening the implementation of anti-
Perseroan mewajibkan penerapan Pakta Integritas tidak hanya gratuity principle, the Company requires the application of the
bagi internal Perseroan, tetapi juga bagi pihak eksternal, khususnya Integrity Pact not only for the Company’s internal constituents
pemasok dan penyedia barang dan/atau jasa. Ketentuan ini diatur but also for external ones, specifically vendors and suppliers of
dalam Kebijakan Pengadaan Barang dan/atau Jasa yang disahkan goods and/or services. This provision is regulated in the Policy on
melalui Surat Keputusan Direksi PT Bakrieland Development Procurement of Goods and/or Services ratified through Decree
Tbk No. 021/DIR-Perseroan/SK/VIII/11, yang mensyaratkan of the Board of Directors of PT Bakrieland Development Tbk No.
Pakta Integritas Eksternal sebagai bagian yang tidak terpisahkan 021/DIR-Perseroan/SK/VIII/1, whichrequires the External Integrity
dari dokumen kontrak atau perjanjian kerja sama. Penerapan Pact as an inherent part ofthe contract document or cooperation
Pakta Integritas ini bertujuan untuk memastikan seluruh proses agreement. The implementation of this Integrity Pact is intended
pengadaan dilakukan secara transparan, akuntabel, dan bebas dari to ensure that the entire procurement process is carried out
praktik yang bertentangan dengan prinsip anti-korupsi. transparently, accountably, and free from practices that are
contrary to anti-corruption principles.
SOSIALISASI KEBIJAKAN ANTI KORUPSI SOCIALIZATION OF ANTI-CORRUPTION POLICY
Untuk memastikan pemahaman dan kepatuhan yang konsisten To ensure consistent understanding and compliance with
terhadap kebijakan anti-korupsi, Perseroan secara berkelanjutan anti-corruption policy, the Company continuously carries out
melakukan kegiatan sosialisasi dan internalisasi kepada seluruh socialization and internalization activities forall employees. These
karyawan. Kegiatan tersebut dilakukan melalui berbagai media activities are held through various internal communication media,
komunikasi internal, antara lain pemasangan standing banner dan among others, by placing standing banners and posters on bulletin
poster majalah dinding di seluruh kantor Perseroan dan unit usaha, boards throughout the offices of the Company and Business
serta pemanfaatan media komunikasi internal seperti e-mail blast Units, as well as utilizing of the internal communication media
dan corporate news Bakrieland. Melalui pendekatan ini, Perseroan such as Bakrieland e-mail blasts and corporate news. Through this
berupaya membangun budaya integritas dan kepatuhan yang approach, the Company strives to develop the culture of integrity
melekat dalam setiap aktivitas bisnis. and compliance that is inherent in each business activity.
SISTEM PELAPORAN PELANGGARAN VIOLATION REPORTING SYSTEM
(WHITLEBLOWING SYSTEM)
Sebagai langkah konkret dalam membangun lingkungan bisnis yang As a concrete step in building a business environment of
berintegritas serta terbebas dari praktik kecurangan, Perseroan integrity and free from fraudulent practices, the Company has
telah menerapkan kebijakan dan Sistem Pelaporan Pelanggaran implemented the policy and Whistleblowing System (WBS) since
(Whistleblowing System/WBS) sejak tahun 2009. Sistem ini the year 2009. This system is designed as a means for employees
dirancang sebagai sarana bagi karyawan maupun pemangku and other stakeholders to convey reports on alleged violationsof
kepentingan lainnya untuk menyampaikan laporan atas dugaan the policy, procedure, code of ethics, Company’s cultural values,
pelanggaran terhadap kebijakan, prosedur, kode etik, nilai-nilai budaya and other provisions as regulated in the WBS policy.
Perseroan, maupun ketentuan lain yang diatur dalam kebijakan WBS.
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Laporan Tata Kelola Perusahaan
Report on Corporate Governance
Sepanjang tahun 2025, Perseroan secara berkelanjutan melakukan Throughout the year 2025, the company continually conducted
sosialisasi WBS melalui pertemuan bulanan lintas divisi serta socialization of the WBS through cross-divisional monthly
koordinasi berkala dengan Person in Charge (PIC) Risk Champion meetings as well as periodical coordination with the Person in
di unit usaha. Melalui pendekatan ini, Perseroan mendorong Charge (PIC) of the Risk Champion in business units. Through
keterbukaan, transparansi, serta keberanian untuk melaporkan this approach, the Company encourages openness, transparency,
setiap dugaan pelanggaran secara bertanggung jawab sebagai and the courage to report every alleged violation in a responsible
bagian dari penguatan budaya kepatuhan dan integritas. manner as part of strengthening compliance culture and integrity.
PENGELOLA SISTEM PELAPORAN PELANGGARAN THE PARTY MANAGING THE WHISTLEBLOWING
SYSTEM
Berdasarkan Surat Keputusan Direksi Perseroan No. 118/SK/ Based on Decree of the Board of Directors of the Company
Dir-BLD/VIII/09, Direksi membentuk dan menunjuk Tim Khusus No. 118/SK/Dir-BLD/VIII/09, the Board of Directors established
Pengelola Pelaporan Pelanggaran (TKPP). Tim ini terdiri dari and appointed a Special Team for the Management of Violation
Internal Audit Division Head, Corporate Legal Division Head, Reporting (TKPP). The team consists of the Internal Audit
dan Corporate Human Capital Division Head. TKPP bertanggung Division Head, Corporate Legal Division Head, and Corporate
jawab atas penerimaan, pengelolaan, investigasi, serta pelaporan Human Capital Division Head. TKPP is responsible for receiving,
hasil penanganan pengaduan sesuai dengan ketentuan yang managing, and investigating as well as reporting on results of
berlaku. handling the complaint in accordance with applicable provisions.
MEKANISME PELAPORAN DAN PENANGANAN MECHANISM OF REPORTING AND HANDLING
PENGADUAN COMPLAINTS
Perseroan menyediakan beberapa kanal pelaporan yang dapat The Company provides several channels of reporting that may be
dimanfaatkan oleh Pelapor untuk menyampaikan pengaduan atas utilized by a Whistleblower to submit a complaint on an alleged
dugaan pelanggaran, yaitu melalui mekanisme sebagai berikut. violation, namely through the following mechanism:
• E-mail: whistleblowing@bakrieland.com • E-mail: whistleblowing@bakrieland.com
• Surat resmi yang ditujukan kepada: • Official letter addressed to:
Tim Khusus Pengelola Pelaporan Pelanggaran (TKPP) Special Team for the Management of Violation Reporting
PT Bakrieland Development Tbk (TKPP)
Wisma Bakrie 1 Lt 6 Jl. HR Rasuna Said Kav B-1, Jakarta, 12920 PT Bakrieland Development Tbk
Wisma Bakrie 1 Lt 6 Jl. HR Rasuna Said Kav B-1, Jakarta, 12920
Dalam menyampaikan laporan, Pelapor diharapkan melampirkan In submitting a report, the Whistleblower is expected to attach
informasi dan dokumen pendukung awal yang memadai agar adequate information and initial supporting documents for further
dapat dilakukan penelaahan dan investigasi lebih lanjut. Apabila analysis and investigation. If the report is assessed as complete
laporan dinilai lengkap dan memenuhi persyaratan, TKPP akan and fulfills the requirements, TKPP then presents the report to the
menyampaikan laporan tersebut kepada Direksi dan Dewan Board of Directors and the Board of Commissioners through the
Komisaris melalui Komite Audit, serta melakukan proses Audit Committee and performs an investigation process on the
investigasi terhadap pihak terlapor. whistleblower.
Laporan yang tidak terbukti keabsahannya akan dikembalikan A report that is not proven to be valid will be returned to the
kepada pelapor. Namun apabila pelaporan terbukti, maka TKPP whistleblower. However, if the report is proven valid, then
akan melaporkan hasil temuan kepada Komite Audit untuk TKPP will report results of the finding to the Audit Committee
ditindaklanjuti kepada Dewan Komisaris dan Direksi. Untuk laporan for a follow-up to the Board of Commissioners and the Board
yang berkaitan dengan anggota TKPP, pengaduan disampaikan of Directors. For reports related to members of TKPP, then
kepada Direktur Utama, sedangkan laporan yang berkaitan dengan complaints will be forwarded to the President Director, while
Direktur Utama disampaikan kepada Komisaris Utama. Penetapan reports related to the President Director will be forwarded to the
sanksi atas pelanggaran yang terbukti dilakukan mengacu pada President Commissioner. Determining the sanction for violations
Pedoman Perilaku dan ketentuan internal Perseroan. proven valid is conducted by referring to the Code of Conduct
and internal Company provisions.
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Laporan Tata Kelola Perusahaan
Report on Corporate Governance
PERLINDUNGAN BAGI PELAPOR PROTECTION OF THE WHISTLEBLOWER
Perseroan memberikan perlindungan kepada setiap karyawan The Company provides protection for every employee or other
maupun pihak lain yang menyampaikan laporan dengan itikad party who submits a complaint report with good intention. This
baik. Perlindungan tersebut mencakup jaminan kerahasiaan protection includes a guarantee on the confidentiality of the
identitas Pelapor serta perlindungan dari segala bentuk tindakan Whistleblower’s identity as well as protection from all acts of
balas dendam. Dalam pelaksanaannya, sistem WBS Perseroan revenge. In its implementation, the Company’s WBS system puts
mengedepankan prinsip anonimitas untuk memberikan rasa aman forward the principle of anonymity to give a sense of security for
bagi Pelapor. the Whistleblower.
Sebagaimana diatur dalam kebijakan WBS, Perseroan menjamin As regulated in WBS policy, the Company guarantees the
kerahasiaan identitas pelapor hanya jika pelapor terbukti confidentiality of the whistleblower’s identity only if the
memberikan pelaporan yang benar dan absah. Sebaliknya, whistleblower is proven to have provided a correct and valid
apabila Pelapor terbukti dengan sengaja menyampaikan laporan report. On the other hand, if the whistleblower is proven to have
palsu, maka yang bersangkutan dapat dikenakan sanksi sesuai intentionally submitted a false report, the concerned person
dengan ketentuan peraturan perundang-undangan yang berlaku, may be subject to sanctions in accordance with the provisions
termasuk ketentuan dalam Kitab Undang-Undang Hukum Pidana of applicable laws and regulations, including the provisions of
(KUHP) Pasal 310 dan 311 maupun peraturan internal Perseroan. the Criminal Code (KUHP) Articles 310 and 311 as well as the
Company’s internal regulations.
IMPLEMENTASI DAN HASIL PENANGANAN WBS IMPLEMENTATION AND RESULTS OF WBS
HANDLING
Sepanjang tahun 2025, TKPP tidak menerima laporan terkait Throughout the year 2025, TKPP did not receive any report
pelanggaran terhadap ketentuan dan peraturan Perseroan. Dengan related to violation of provisions and regulations of the Company.
demikian, tidak terdapat kasus pelanggaran yang ditindaklanjuti Thus, there were no violation cases followed up through the WBS
melalui mekanisme WBS selama periode pelaporan tersebut. mechanism during this reporting period.
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
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Tanggung
Jawab Sosial
Perusahaan/
Laporan
Berkelanjutan
Corporate Social Responsibility/
Sustainable Report
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Strategi Keberlanjutan
Sustainability Strategy
Perseroan bertekad untuk mengembangkan usaha berdasarkan The Company is determined to develop its business based on
arah keberlanjutan yang telah dirancang, selaras dengan komitmen sustainability direction designed in alignment with the Company’s
Perseroan dalam menciptakan masa depan industri properti commitment to creating a higher quality of the property industry’s
yang lebih berkualitas. Sebagai salah satu pelaku utama di sektor future. As one of the main players in the national property
properti nasional, Perseroan menempatkan keberlanjutan sebagai sector, the Company places sustainability as a strategic element
elemen strategis yang terintegrasi dalam operasional bisnis guna integrated into the business operations in order to provide positive
memberikan dampak positif bagi aspek lingkungan, sosial, dan impact to the environmental, social and economic aspects.
ekonomi.
Dalam menjalankan kegiatan usahanya, Perseroan menjadikan In carrying out its business activities, the Company keeps
prinsip keberlanjutan sebagai landasan utama, sehingga orientasi sustainability principle as the main foundation, so that business
bisnis tidak semata-mata berfokus pada pencapaian kinerja orientation is not merely focused on financial performance
finansial, tetapi juga berperan aktif dalam membangun industri achievement, but also on taking an active role in developing the
properti yang memberikan nilai tambah bagi seluruh pemangku property industry that provides added value to all stakeholders as
kepentingan serta mendukung kelestarian lingkungan, selaras well as support environmental preservation in alignment with the
dengan prinsip Lingkungan, Sosial, dan Tata Kelola (Environmental, Environmental, Social and Governance (ESG) principle.
Social, and Governance/ESG).
Dalam upaya mencapai sasaran keberlanjutan yang telah In the effort to achieve the set sustainability goals, the Company
ditetapkan, Perseroan secara berkelanjutan mendorong continuously encourages the improvement of the employees’
peningkatan pemahaman dan kesadaran karyawan terkait understanding and awareness of the importance of implementing
pentingnya penerapan model bisnis berbasis ESG dalam aktivitas the ESG-based business model in investment activities. The
investasi. Perseroan juga telah menyusun strategi keberlanjutan Company has also prepared sustainability strategies in line with
yang selaras dengan karakteristik dan inti usaha perusahaan, serta the company’s characteristics and core business, as well as routine
secara rutin melakukan peninjauan atas implementasinya agar reviews on the implementation so that it remains adaptive to the
tetap adaptif terhadap dinamika kondisi eksternal dan lingkungan dynamics of the external conditions and business environment.
usaha.
Penanaman nilai-nilai keberlanjutan juga dilakukan kepada seluruh Internalization of sustainability values is also carried out to
pemangku kepentingan dengan melibatkan pelaku ekonomi all stakeholders by involving economic actors as well as local
serta tenaga kerja lokal di area operasional guna mendukung manpower in operational areas in order to support the Company’s
kesinambungan usaha Perseroan. Di sisi lain, sebagai wujud business continuity. On the other hand, as a form of commitment
komitmen dalam menyalurkan dampak positif yang berkelanjutan to providing sustainable and appropriate positive impact for the
dan tepat guna bagi masyarakat sekitar, Perseroan secara konsisten surrounding community, the Company consistently conducts
melaksanakan program Tanggung Jawab Sosial Perusahaan Corporate Social Responsibility (CSR) program every year. This
(Corporate Social Responsibility/CSR) setiap tahunnya. Program CSR program is manifested through various activity initiatives
CSR tersebut diwujudkan melalui beragam inisiatif kegiatan yang directed towards the achievement of Sustainable Development
berorientasi pada pencapaian Tujuan Pembangunan Berkelanjutan Goals (SDGs).
(Sustainable Development Goals/SDGs).
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Strategi Keberlanjutan
Sustainability Strategy
Sebagai perusahaan pengembang properti yang menjunjung As a property development company that holds high efforts on
tinggi upaya pelestarian lingkungan, program CSR Perseroan di environmental preservation, the Company’s CSR program for the
bidang lingkungan hidup secara konsisten diarahkan pada: environment is consistently directed towards the following:
1. Penerapan konsep perencanaan, pembangunan, hingga 1. Implementation of the concepts of planning, development
proyek yang selaras dengan kelestarian alam; to project that are aligned with the preservation of nature;
2. Pengelolaan limbah secara efisien dan bertanggung jawab; 2. Efficient and responsible waste management;
3. Perlindungan keanekaragaman hayati di seluruh wilayah 3. Protection of biodiversity in all areas of the Company’s
operasional Perseroan; operation;
4. Peningkatan efisiensi energi dalam setiap aktivitas 4. Improvement in energy efficiency in each operational
operasional; dan activity; and
5. Pemilihan mitra dan pemasok yang memiliki kepedulian 5. Selection of partners and suppliers with concern for the
terhadap lingkungan. environment.
Melalui penerapan strategi keberlanjutan yang terstruktur dan Through the implementation of a structured and measurable
terukur, Perseroan optimis dapat terus mengembangkan bisnis sustainability strategy, the Company is optimistic that it will
properti yang berkesinambungan tanpa mengesampingkan continue its property business development without ignoring the
kepentingan generasi masa depan. interests of the future generation.
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Performance Highlights Management Report Company Profile Business Support Unit
Kilas Kinerja Strategi Keberlanjutan
Performance Highlights of Sustainability Strategy
Melalui konsistensi serta komitmen tinggi seluruh karyawan Through the consistency and high commitment of the employees
dalam menerapkan strategi keberlanjutan di setiap lini proses in implementing the sustainability strategy in each line of
bisnis, Perseroan mampu mencapai dan merealisasikan sasaran business process, the Company was able to achieve and realize
keberlanjutan yang ditetapkan untuk tahun 2025. the sustainable goals set for the year 2025.
60,8 86 %
641,919
Rp.
kg
Miliar | Billion
Total nilai pengadaan untuk Vendor sudah terverifikasi Limbah dikelola Perseroan melalui kerja
barang dan jasa yang dibeli ramah lingkungan. sama dengan berbagai vendor binaan
dari pemasok lokal di Jakarta, pemerintah daerah. Khusus untuk
Bogor, Lampung, Sidoarjo, dan Vendors were verified as kawasan Rasuna Epicentrum dan Bogor
Yogyakarta. environmentally friendly. Nirwana Residence, Perseroan bekerja
sama dengan bank sampah setempat.
Total value of procurement of
goods and services purchased Waste is managed by the Company through
from local suppliers in Jakarta, joint efforts with various vendors fostered
Bogor, Lampung, Sidoarjo, and by local governments. Specifically for the
Yogyakart Rasuna Epicentrum and Bogor Nirwana
Residence areas, the Company works
together with local waste banks.
Fokus Praktik Keberlanjutan Tahun 2025
Focus of Sustainability Practices in 2025
Sepanjang tahun 2025, Perseroan memusatkan perhatian pada Throughout the year 2025, the Company focused its attention on
beberapa inisiatif utama, yaitu: several main initiatives, namely as follows:
1. Terus mengutamakan pelaku usaha lokal sebagai mitra kerja 1. Continue to prioritize local business players as the Company’s
Perseroan guna mendorong pertumbuhan perekonomian di work partners in order to boost economic growth in the
lingkungan sekitar; surrounding environment;
2. Memberikan prioritas kepada masyarakat setempat dalam 2. Give priority to the local community in the Company’s
proses perekrutan tenaga kerja Perseroan; recruitment process;
3. Secara berkelanjutan melaksanakan kegiatan penghijauan di 3. Sustainably carry out greenery activities in operational areas
dalam kawasan operasional untuk menjaga keseimbangan to maintain balance in the ecosystem;
ekosistem;
4. Memperluas kontribusi dan manfaat bagi masyarakat sekitar 4. Expand contributions and benefits for the surrounding
melalui pelaksanaan berbagai program CSR; community through the implementation of CSR programs;
5. Menjaga konsistensi dalam menghadirkan lingkungan yang 5. Maintain consistency in creating a safe and pleasant
aman dan nyaman di seluruh properti Perseroan melalui environment in all Company’s properties through the
penerapan Sistem Manajemen Kesehatan dan Keselamatan implementation of the Occupational Health and Safety
Kerja (K3); dan (OHS) Management System; and
6. Secara konsisten menerapkan konsep desain, konstruksi 6. Consistently implement a design conceptand construction
hingga penyelesaian proyek yang memerhatikan alam di up to project completion that takes nature into account in
setiap produk properti Perseroan yang baru. each of the Company’s new property products.
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Nilai Keberlanjutan
Sustainability Values
Sejak tahun 2011, Perseroan telah menetapkan nilai-nilai Since the year 2011, the Company has established sustainability
keberlanjutan melalui Pilar Keberlanjutan yang mencerminkan values through the Sustainability Pillars that reflect the
komitmen terhadap aspek keuangan, lingkungan, sosial, serta commitment on financial, environmental, and social aspects as
penerapan praktik terbaik dan kepatuhan. well as the implementation of best practices and compliance.
Financially Green Through It’s About Adopting Best
Sustainable & Through the People Practices &
Compliance
Sorotan Kinerja Manajemen Produk dan Manajemen dan
Keuangan dan Kinerja Operasional Pengembangan Praktik Tata Kelola yang
Operasional sebagai pilar yang berdampak pada Karyawan dan Baik dalam pilar Praktik
Berkelanjutan Secara Lingkungan dalam pilar Masyarakat dalam pilar Usaha Terbaik dan
Ekonomi Hijau Secara Menyeluruh Tentang Manusianya Kepatuhan
Financial and Product Management Employee and Good Governance
Operational and Operational Community Practices in Best
Performance Highlights Performance that Management and Business Practices and
as the Economically impact the Environment Development in About Compliance Pillar
Sustainable Pillar in the Green Through & the People Pillar
Through Pillar
Pilar Keberlanjutan Bakrieland
Bakrieland Sustainability Pillars
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Tata Kelola Keberlanjutan
Sustainability Governance
Dalam mendukung pencapaian pertumbuhan kinerja bisnis yang In support of solid and sustainable business performance growth
solid dan berkelanjutan, Perseroan memastikan penerapan prinsip achievement, the Company ensures the application of consistent
tata kelola perusahaan yang baik (Good Corporate Governance) good corporate governance at all levels of the organization.
secara konsisten di seluruh tingkatan organisasi. Prinsip tersebut This principle is integrated with the Company’s sustainability
terintegrasi dengan komitmen keberlanjutan Perseroan dan commitment and implemented in all operational processes, both
diimplementasikan dalam seluruh proses operasional, baik di at the Company level as well as the Business Units.
tingkat Perseroan maupun Unit Usaha.
Untuk memastikan efektivitas pencapaian target keberlanjutan, To ensure effectiveness of sustainability target achievement,
Perseroan menerapkan sistem tata kelola keberlanjutan yang the Company applies the sustainability governance system
melibatkan berbagai pemangku kepentingan internal, mulai dari that engages various internal stakeholders, starting from the
manajemen puncak hingga unit kerja pelaksana. Sistem ini dirancang top management to the executing work units. This system is
untuk mengelola praktik Corporate Sustainability secara komprehensif, designed to comprehensively manage Corporate Sustainability
sehingga Perseroan dapat memberikan nilai tambah dan kontribusi practices, so that the Company can sustainably provide added
positif yang berkelanjutan bagi para pemangku kepentingan. value and positive contributions to the stakeholders.
Sesuai dengan ketentuan UU No. 40 Tahun 2007 tentang Perseroan In accordance with Law No. 40 of the Year 2007 regarding Limited
Terbatas, Direksi bertanggung jawab penuh atas perumusan Liability Companies, the Board of Directors is fully responsible for
dan pelaksanaan strategi keberlanjutan Perseroan pada masing- the formulation and implementation of the Company’s sustainability
masing lini usaha. Dalam menjalankan fungsi pengawasan, Dewan strategy in each line of business. In carrying out its supervisory
Komisaris didukung oleh Komite Audit untuk memastikan bahwa function, the Board of Commissioners is supported by the Audit
pengelolaan Perseroan, termasuk pelaksanaan komitmen Direksi Committee to ensure that the Company’s management, including
terhadap Pilar Keberlanjutan, berjalan secara efektif, akuntabel, the implementation of the Board of Directors’ commitment
dan selaras dengan strategi jangka panjang Perseroan. towards the Sustainability Pillars, runs effectively, accountably, and
in alignment with the company’s long-term strategy.
Struktur tata kelola keberlanjutan Perseroan yang berlaku dan The Company’s applicable sustainability governance structure,
diimplementasikan hingga akhir periode pelaporan tahun 2025 implemented until the reporting period of the year 2025, is as
adalah sebagai berikut. follows:
Dewan Komisaris Komite Audit
Board of Commissioners Audit Committe
Direksi
Board of Directors
Induk Perusahan Anak Perusahaan
Holding Subsidiaries
Financial Sustainable Direksi Anak Perusahaan
• Corporate Strategy Board of Directors of Subsidiaries
Management
• Corporate Business
Development
• Corporate Finance & Financial Sustainable It’s About the People
• Acounting • Business Development • Human Capital
• Project Management • CSR
• Operations •
Green Through & Through • Finance & Accounting • Customer Relations
•
It’s About the People
• Corporate Human Capital
•
Adopting Best Practices & Green Through & Through Adopting Best Practices &
Compilance • Business Development Compilance
• Corporate Risk Management • Project Management • Risk Management
• Corporate Internal Audit • Operations • Corporate Secertary
• Corporate Legal • Internal Audit
• Corporate Secertary • Legal
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Tata Kelola Keberlanjutan
Sustainability Governance
PENGEMBANGAN KOMPETENSI TERKAIT SUSTAINABLE FINANCE-RELATED COMPETENCY
KEUANGAN BERKELANJUTAN DEVELOPMENT
Sepanjang tahun 2025, Perseroan melakukan inisiatif untuk Throughout 2025, the Company will undertake initiatives to
meningkatkan kapasitas sumber daya manusia di bidang keuangan improve human resource capacity in sustainable finance by
berkelanjutan dengan mengikutsertakan 8 karyawan dan/atau engaging 8 employees and/or executive officers in various
pejabat eksekutif dalam berbagai kegiatan pelatihan, seminar, training activities, seminars, and workshops. These activities will
maupun workshop. Kegiatan tersebut berfokus pada penguatan focus on strengthening the understanding and implementation
pemahaman dan implementasi pengelolaan bisnis berbasis of Environmental, Social, and Governance (ESG)-based business
Environmental, Social, and Governance (ESG), dengan detail management, with details as follows :
penyelenggaraan sebagai berikut.
Tanggal Penyelenggara Topik Pelatihan Tempat-Format
No
Date Organizer Training Topics Place-Format
1. 22 Januari 2025 ICSA Webinar Sosialisasi ESG Reporting Webinar
22 January 2025 ESG Reporting Socialization Webinar
2. 18 Maret 2025 ICSA Menavigasi Tantangan ESG melalui Penguatan Kebijakan Webinar
18 March 2025 Good Corporate Governance
Navigating ESG Challenges through Strengthening Good
Corporate Governance Policies
3. 21 Maret 2025 IDX Sosialisasi dan Konsultasi Publik atas Inisiatif Konsep IDX Webinar
21 March 2025 Green Equity Designation
Public Outreach and Consultation on the IDX Green Equity
Designation Concept Initiative
4. 26 Maret 2025 ICSA Langkah Awal dalam Membangun Inisiatif ESG: Panduan Webinar
26 March 2025 Praktis untuk Perusahaan
First Steps in Building an ESG Initiative: A Practical Guide
for Companies
5. 29 Agustus 2025 ICSA A Risk-Based Approach to ESG: Building Resilient, Webinar
Responsible Businesses
29 Augst 2025 A Risk-Based Approach to ESG: Building Resilient,
Responsible Businesses
6. 4 November 2025 ACMF The ASEAN Capital Markets Forum (“ACMF”) and Workshop
International Sustainability Standards Board’s (“ISSB”)
joint Technical Training Workshop for Corporate Preparers
4 November 2025 The ASEAN Capital Markets Forum (“ACMF”) and
International Sustainability Standards Board’s (“ISSB”)
joint Technical Training Workshop for Corporate Preparers
7. 13 November 2025 ICSA IFRS 1 & 2 Update and Practical Insights for Public Webinar
Companies" Confirmation
13 November 2025 IFRS 1 & 2 Update and Practical Insights for Public
Companies” Confirmation
8. 11 Desember 2025 ICSA Green Economic Outlook 2026 Webinar
11 December 2025 Green Economic Outlook 2026
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Tata Kelola Keberlanjutan
Sustainability Governance
PENILAIAN RISIKO KEBERLANJUTAN YANG INTEGRATED SUSTAINABILITY RISK ASSESSMENT
TERINTEGRASI DENGAN ASPEK ESG WITH ESG ASPECTS
Informasi mengenai profil risiko Perseroan, termasuk risiko Information regarding the Company's risk profile, including
operasional, risiko pasar, hingga risiko eksternal yang terintegrasi operational risk, market risk, and external risk integrated with
dengan aspek keberlanjutan dan ESG, telah diungkapkan dalam sustainability and ESG aspects, has been disclosed in the
Bab Tata Kelola Perusahaan pada Laporan Tahunan 2025, yaitu di Corporate Governance chapter of the 2025 Annual Report,
bagian Sistem Manajemen Risiko. specifically under the Risk Management System section.
KETERLIBATAN PEMANGKU KEPENTINGAN STAKEHOLDER ENGAGEMENT
Melalui proses diskusi internal yang komprehensif antara Through a comprehensive internal discussion process between
manajemen dan unit-unit kerja, Perseroan melakukan pemetaan management and work units, the Company mapped and
serta identifikasi terhadap kelompok pemangku kepentingan identified key stakeholder groups that have significant reciprocal
utama yang memiliki hubungan timbal balik signifikan dengan relationships with the Company's business activities. This
kegiatan usaha Perseroan. Identifikasi ini mempertimbangkan identification took into account the level of influence, interests,
tingkat pengaruh, kepentingan, serta intensitas interaksi yang and intensity of active and responsive interactions between the
bersifat aktif dan responsif antara Perseroan dan masing-masing Company and each stakeholder group.
kelompok pemangku kepentingan.
Pendekatan tersebut memungkinkan Perseroan untuk This approach enabled the Company to understand the
memahami ekspektasi, kebutuhan, serta potensi dampak yang expectations, needs, and potential impacts of each stakeholder
timbul dari setiap kelompok pemangku kepentingan terhadap group on business continuity. This enabled the Company to
keberlangsungan usaha. Dengan demikian, Perseroan dapat design appropriate communication strategies and engagement
merancang strategi komunikasi dan metode pelibatan yang tepat methods to support sustainable business processes and long-
guna mendukung proses bisnis yang berkelanjutan dan penciptaan term value creation.
nilai jangka panjang.
Berikut adalah kelompok pemangku kepentingan utama beserta The following are the main stakeholder groups and the
metode pelibatan yang diterapkan oleh Perseroan berdasarkan engagement methods implemented by the Company based on
bobot pengaruh dan intensitas interaksinya: their influence and intensity of interaction:
Daftar Pemangku Kepentingan Metode Pelibatan
Stakeholder List Method of Involvement
Karyawan Rapat karyawan, rapat antar-departemen, serta penyampaian corporate update melalui
Employee sarana komunikasi digital internal.
Employee meetings, inter-departmental meetings, and the delivery of corporate
updates through internal digital communication channels.
Pemegang Saham Public Expose, Rapat Umum Pemegang Saham (RUPS), serta korespondensi melalui
Shareholders surat elektronik.
Public Expose, General Meeting of Shareholders (GMS), and correspondence via
electronic mail
Regulator Korespondensi surat elektronik dan penyampaian laporan sesuai ketentuan yang berlaku.
Regulator Electronic mail correspondence and submission of reports in accordance with
applicable provisions
Mitra Bisnis Korespondensi surat elektronik serta komunikasi formal dalam rangka pelaksanaan kerja
Business Partner sama usaha.
Electronic mail correspondence and formal communication in the context of
implementing business cooperation.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Tata Kelola Keberlanjutan
Sustainability Governance
Daftar Pemangku Kepentingan Metode Pelibatan
Stakeholder List Method of Involvement
Komunitas/Asosiasi Partisipasi aktif dalam asosiasi industri, baik sebagai anggota maupun pengurus, sebagai
Community/Association bentuk kontribusi dan kolaborasi dalam pengembangan sektor usaha.
Active participation in industry associations, both as members and administrators, as a
form of contribution and collaboration in developing the business sector.
Konsumen Media sosial, korespondensi surat elektronik, serta berbagai aktivitas berbasis komunitas.
Consumer Social media, email correspondence, and various community-based activities.
Masyarakat Estate Management Complaint Center serta korespondensi surat elektronik guna
Society menampung aspirasi dan pengaduan.
Estate Management Complaint Center serta korespondensi surat elektronik guna
menampung aspirasi dan pengaduan.
KENDALA, TANTANGAN, DAN PELUANG OBSTACLES, CHALLENGES, AND OPPORTUNITIES
KEBERLANJUTAN FOR SUSTAINABILITY
Perseroan menyadari bahwa penerapan model bisnis yang The Company recognizes that implementing a business model
berlandaskan pada praktik-praktik keberlanjutan dalam operasional based on sustainable practices in its operations is a transformation
usaha merupakan proses transformasi yang membutuhkan waktu, process that requires time, consistency, and commitment from
konsistensi, serta komitmen dari seluruh lini organisasi. Dalam all levels of the organization. In its implementation, the Company
implementasinya, Perseroan menghadapi berbagai kendala dan faces various obstacles and challenges, including limited business
tantangan, antara lain keterbatasan kesiapan mitra usaha dalam partner readiness to meet ESG standards, the need to adjust
memenuhi standar ESG, kebutuhan penyesuaian proses bisnis internal business processes, and increase human resource
internal, serta peningkatan kapasitas sumber daya manusia, agar capacity to align with evolving sustainability practices.
selaras dengan praktik keberlanjutan yang semakin berkembang.
Dari perspektif tata kelola, integrasi prinsip keberlanjutan dalam From a governance perspective, the integration of sustainability
kerangka GCG juga menuntut penguatan pada aspek soft principles into the GCG framework also requires strengthening
structure dan infrastructure tata kelola, termasuk penyempurnaan the soft structure and infrastructure of governance, including
kebijakan, prosedur operasional, serta sistem pengendalian improving policies, operational procedures, and internal control
internal yang mampu mengakomodasi risiko-risiko keberlanjutan. systems to accommodate sustainability risks.
Tantangan ini mencakup harmonisasi antara target bisnis jangka This challenge involves aligning short-term business targets with
pendek dengan komitmen keberlanjutan jangka panjang, sehingga long-term sustainability commitments, so that every strategic
setiap keputusan strategis tetap mempertimbangkan aspek risiko, decision takes into account risk, compliance, and social and
kepatuhan, dan dampak sosial serta lingkungan. environmental impacts.
Dalam menghadapi tantangan tersebut, Perseroan memanfaatkan To address these challenges, the Company utilizes an integrated
sistem manajemen risiko terintegrasi untuk mengidentifikasi risk management system to identify and map risks that could
dan memetakan risiko-risiko yang berpotensi mempengaruhi potentially impact business continuity. Through periodic
keberlanjutan usaha. Melalui mekanisme evaluasi berkala, Business evaluation mechanisms, Business Reviews, and strengthening
Review, serta penguatan fungsi pengendalian internal, Perseroan internal control functions, the Company ensures that these risks
memastikan bahwa risiko-risiko tersebut dapat dimitigasi secara are mitigated in a measurable manner and in line with prudent
terukur dan selaras dengan prinsip kehati-hatian. Upaya ini juga principles. These efforts are also supported by optimizing
didukung oleh optimalisasi digitalisasi dalam proses koordinasi digitalization in the coordination and reporting process to increase
dan pelaporan guna meningkatkan transparansi, efisiensi, serta transparency, efficiency, and timeliness of report submission,
ketepatan waktu penyampaian laporan, termasuk laporan including financial reports.
keuangan.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Tata Kelola Keberlanjutan
Sustainability Governance
Di sisi lain, tantangan tersebut sekaligus membuka peluang On the other hand, these challenges also open up strategic
strategis bagi Perseroan. Penerapan prinsip keberlanjutan dan ESG opportunities for the Company. Consistent implementation of
yang konsisten berpotensi meningkatkan kepercayaan investor, sustainability and ESG principles has the potential to increase
memperkuat hubungan dengan pemangku kepentingan, serta investor confidence, strengthen stakeholder relationships,
meningkatkan daya saing Perseroan di industri properti. Dengan and enhance the Company's competitiveness in the property
memperkuat fondasi tata kelola, manajemen risiko, dan sistem industry. By strengthening the foundations of governance, risk
pengendalian internal, Perseroan tidak hanya menjaga kepatuhan, management, and internal control systems, the Company not
tetapi juga menciptakan nilai jangka panjang yang berkelanjutan only maintains compliance but also creates sustainable long-term
bagi seluruh pemangku kepentingan. value for all stakeholders.
Kinerja Keberlanjutan
Sustainability Performance
Perseroan menempatkan budaya keberlanjutan sebagai bagian The Company places sustainability culture as an integral part of
yang tidak terpisahkan dari etika dan perilaku kerja karyawan. the employees’ work ethics and behaviors. The commitment to
Komitmen dalam mengintegrasikan prinsip-prinsip ESG ke dalam integrating ESG principles into all business activities is manifested
seluruh aktivitas usaha diwujudkan melalui berbagai inisiatif through various initiatives designed to generate a sustainability
yang dirancang untuk menumbuhkan budaya keberlanjutan di culture within the Company’s internal environment.
lingkungan internal Perseroan.
Sebagai langkah konkret, Perseroan secara bertahap melakukan As a concrete step, the Company gradually aligned internal
penyelarasan terhadap kebijakan internal agar lebih berorientasi policies to be more oriented towards sustainable operations, in
pada operasional berkelanjutan, sejalan dengan arahan regulator line with the regulator’s directives to the private sector. Internal
kepada sektor swasta. Kebijakan internal beserta landasan Pilar policies together with Sustainability Pillars have always been
Keberlanjutan terus disosialisasikan secara konsisten kepada consistently socialized to all employees.
seluruh karyawan.
Selain itu, Perseroan secara berkelanjutan meningkatkan kapasitas Aside from that, the Company sustainably enhanced employees’
karyawan melalui beragam pelatihan dan seminar yang berkaitan capacity through various training programs and seminars related
dengan ESG, serta melakukan berbagai kegiatan lintas bidang to ESG, as well as conducted various cross-sector activities that
yang mengusung konsep keberlanjutan dan memberikan dampak carry the sustainability concept and have a significant impact
signifikan bagi Perseroan. Dengan meningkatnya pemahaman on the Company. With the employees’ improved understanding
karyawan terhadap pengembangan model bisnis berbasis ESG, of the ESG-based business model development, the Company
Perseroan mengharapkan setiap individu memiliki kesadaran hopes that each individual has the awareness as well as the
serta kompetensi dalam mengidentifikasi dan menilai risiko sosial competency to identify and assess social and environmental risks
maupun lingkungan yang melekat pada aktivitas investasi dan that come with investment and operational activities.
operasional.
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Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Kinerja Keberlanjutan
Sustainability Performance
Pada tingkat korporasi, Perseroan juga mengimplementasikan At the corporate level, the Company also enforced sustainability
nilai-nilai keberlanjutan melalui Sustainability Monitoring System values through the Sustainability Monitoring System (SMS),
(SMS), yaitu sistem yang dirancang untuk memantau penerapan namely the system designed to monitor the implementation of
prinsip keberlanjutan pada kegiatan operasional dan pemasaran, sustainability principles in operational and marketing activities, in
guna memastikan keberlanjutan dijalankan secara konsisten. order to ensure that sustainability is consistently carried out.
Sebagai pengembang properti yang bertanggung jawab dan As a responsible property developer highly concerned with
memiliki kepedulian tinggi terhadap kelestarian lingkungan, environmental preservation, the Company realizes that every
Perseroan menyadari bahwa setiap kegiatan operasional tidak operational activity is always tied with environmental impact.
terlepas dari dampak lingkungan. Oleh karena itu, sejak tahun For this reason, since the year 2015, the Company has enforced
2015 Perseroan telah menjalankan program pemantauan jejak an eco-footprint monitoring program in all business units that
lingkungan (eco-footprint) di seluruh unit usaha yang mencakup includes the three main aspects, namely energy, water, and waste
tiga aspek utama, yaitu energi, air, dan pengelolaan limbah. management.
Pada tahun 2025, Perseroan kembali melakukan pengawasan In the year 2025, the Company repeatedly conducted a
menyeluruh di seluruh area operasional terkait penggunaan energi, comprehensive supervision in all operational areas related to
air, serta pengelolaan limbah. Hasil dari program pemantauan the use of energy, and water as well as waste management.
tersebut kemudian dimanfaatkan oleh manajemen sebagai dasar Results from this monitoring program were then utilized by
dalam Menyusun kebijakan yang relevan dan terkini, sehingga the management as a basis to prepare relevant and up-to-date
Perseroan dapat menerapkan langkah-langkah pengendalian emisi policies so that the company can implement emission control
serta peningkatan efisiensi energi secara lebih optimal dalam steps as well as optimally improve energy efficiency in every
setiap kegiatan operasional. operational activity.
Dalam pengembangan produk, Bakrieland secara konsisten In product development, Bakrieland consistently integrated
mengintegrasikan kriteria lingkungan ke dalam setiap konsep environmental criteria into each development concept. This
pengembangan. Komitmen ini tercermin melalui pengembangan commitment is reflected through the development of JungleSea
JungleSea Kalianda sebagai taman rekreasi tepi pantai yang Kalianda as a beach-side recreational park that combines the
memadukan elemen alam, ruang terbuka hijau, dan wahana elements of nature, open green space, and educative rides;
edukatif; pengembangan Rivera Outbound & Edutainment the development of the Rivera Outbound & Edutainment with
dengan Taman Burung berbasis alam yang mendukung edukasi a nature-based Bird Park that supports animal education and
dan interaksi satwa; serta kemitraan dengan Athlon dalam interaction; as well as the partnership with Athlon in developing
pengembangan fasilitas olahraga dan rekreasi di Sawangan yang a sports and recreation facilities in Sawangan, which optimizes
mengoptimalkan ruang terbuka, kenyamanan lingkungan, serta open areas, environmental comfort, and healthy and sustainable
mendorong gaya hidup sehat dan berkelanjutan bagi masyarakat. lifestyles for the community.
Dalam aspek operasional, Perusahaan memastikan kehadiran In operational aspects, the Company ensured that the presence of
usaha memberikan manfaat nyata bagi masyarakat sekitar melalui its business provides real benefits for the surrounding community
pemberdayaan pelaku UKM, kemitraan dengan perusahaan lokal through the empowerment of SME actors, partnership with local
dalam rantai pasok, serta pelaksanaan program Tanggung Jawab companies in the supply chain, as well as the implementation
Sosial Perusahaan (CSR) yang berkelanjutan. Inisiatif tersebut of a sustainable Corporate Social Responsibility (CSR) program.
mencakup peluncuran program CSR Sedekah Barang bekerja sama This initiative included the launching of the CSR Giving Goods
dengan BAZNAS dan masjid di kawasan properti Bakrieland Group program in cooperation with BAZNAS and a mosque in Bakrieland
untuk mendorong kepedulian lingkungan sekaligus mendukung Group property areas to endorse environmental concern as well
UMKM, penerapan standar vendor pengelolaan sampah ramah as support MSMEs, and the implementation of environmentally
lingkungan di Jakarta dan Yogyakarta, serta penguatan kemitraan friendly waste management vendor standards in Jakarta and
dengan Taruna Kompos di Bogor Nirwana Residence melalui hibah Yogyakarta, as well as the strengthening of partnerships with
mesin pengolahan sampah organik menjadi pupuk. Compost Taruna at Bogor Nirwana Residence through the
granting of a machine for processing organic waste into fertilizer.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Kinerja Keberlanjutan
Sustainability Performance
KINERJA EKONOMI ECONOMIC PERFORMANCE
Informasi mengenai kinerja ekonomi Perseroan telah diungkapkan Information on the Company’s economic performance is
pada Bab Analisis dan Pembahasan Manajemen dalam Laporan presented in the Chapter on Management Analysis and Discussion
Tahunan 2025. in this 2025 Annual Report.
KINERJA LINGKUNGAN HIDUP ENVIRONMENTAL PERFORMANCE
Dalam menjalankan pengembangan usaha di sektor properti, In conducting business development in the property sector, the
Perseroan memberikan perhatian yang serius terhadap aspek Company pays serious attention to the environmental aspect.
lingkungan hidup. Hal ini didasari oleh kesadaran bahwa kegiatan This is based on the awareness that the Company’s operational
operasional Perseroan menimbulkan dampak lingkungan, baik activities generate environmental impact, both directly as well as
secara langsung maupun tidak langsung, di wilayah operasional. indirectly, on the operational areas. On this basis, the Company
Atas dasar tersebut, Perseroan secara konsisten berupaya consistently strives to improve environmental management
meningkatkan kinerja pengelolaan lingkungan melalui penerapan performance through the implementation of an integrated
sistem manajemen lingkungan yang terintegrasi, penguatan environmental management system, strengthening of energy
efisiensi energi serta pengendalian emisi, dan penerapan efficiency as well as emission control, and implementation of
pengelolaan limbah yang bertanggung jawab guna mencegah responsible waste management in order to prevent pollution.
terjadinya pencemaran.
Didukung oleh kompetensi, kemampuan pelaksanaan, serta Supported by the competency, implementation capability,
sumber daya manusia yang berkomitmen, Perseroan mampu and commitment of the human resources, the Company was
mengimplementasikan berbagai program lingkungan yang able to implement various environmental programs that are
berorientasi pada praktik bisnis yang berkelanjutan dan ramah oriented towards sustainable and environmentally friendly
lingkungan. Perseroan meyakini bahwa kelestarian lingkungan business practices. The Company believes that environmental
merupakan elemen krusial yang berkontribusi signifikan terhadap preservation is a crucial element that significantly contributes to
keberlanjutan dan pertumbuhan usaha Perseroan di masa the Company’s business sustainability and growth in the future.
mendatang.
ASPEK LINGKUNGAN HIDUP ENVIRONMENTAL ASPECT
KOMITMEN TERHADAP LINGKUNGAN HIDUP COMMITMENT TO THE ENVIRONMENT
Perseroan meyakini bahwa kepedulian dan tanggung jawab The Company believes that concern and responsibility towards
terhadap lingkungan merupakan fondasi utama dalam the environment is the main foundation in creating long-term
menciptakan keberlangsungan usaha jangka panjang. Komitmen business continuity. This commitment is manifested through
tersebut diwujudkan melalui penerapan praktik pengembangan the implementation of responsible property development
properti yang bertanggung jawab, sebagaimana tercermin dalam practices, as reflected in the Company’s sustainability pillar on
pilar keberlanjutan Perseroan di bidang lingkungan, yaitu Hijau the environment, namely Green Through & Through, which covers
Secara Menyeluruh (Green Through & Through), yang meliputi several approaches as follows:
beberapa pendekatan berikut:
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Kinerja Keberlanjutan
Sustainability Performance
Green Architecture Green Architecture
Perseroan menjalankan konsep ramah lingkungan pada setiap The Company carries out environmentallyfriendly concepts on
produk properti yang dikembangkan, yang dijadikan sebagai each property product developed, used as a guideline in preparing
pedoman dalam penyusunan master plan maupun desain produk. master plans as well as product designs. Implementation of the
Penerapan prinsip Green Architecture meliputi: Green Architecture principle includes the following:
1. Green Area Design, yaitu pengembangan Ruang Terbuka 1. Green Area Design, namely the development of Open Green
Hijau (RTH) yang berfungsi untuk meningkatkan kualitas Space that functions to improve air quality and microclimate,
udara dan iklim mikro, sekaligus berperan sebagai peredam at the same time as a noise reducer, wind barrier, and
kebisingan, penahan angin, serta unsur estetika kawasan; aesthetic element of the area;
2. Green Building and Construction, berupa komitmen 2. Green Building and Construction, in the form of the Company’s
Perseroan dalam menghadirkan bangunan yang ramah commitment to delivering environmentallyfriendly buildings
lingkungan sepanjang seluruh tahapan proses konstruksi. throughout all stages of the construction process.
Green Operation Green Operation
Melalui semangat green operation, Perseroan memastikan bahwa Through the spirit of green operation, the Company ensures that
seluruh aktivitas operasional dijalankan dengan memperhatikan all operational activities are carried out by taking into account
kelestarian lingkungan. Untuk mendukung hal tersebut, Perseroan environmental preservation. To support this, the Company
secara konsisten menerapkan prinsip 3R dalam pengelolaan consistently applies the 3R principles in waste management,
limbah, yaitu Reduce (mengurangi), Reuse (menggunakan namely Reduce, Reuse and Recycle.
kembali), dan Recycle (mendaur ulang).
Green Attitude Green Attitude
Perseroan mendorong keterlibatan aktif seluruh karyawan, The Company encourages the active engagement of all
pengunjung, penghuni, penyewa, serta masyarakat sekitar dalam employees, visitors, residents, tenants, and the surrounding
berbagai program lingkungan yang diadakan Perseroan, seperti committee in various environmental programs held by the
kegiatan penanaman pohon, kerja bakti kebersihan lingkungan, Company, such as tree planting events, community service
serta program lingkungan dan sosial lainnya yang dilaksanakan to clean the environment, and other environmental and social
secara berkelanjutan. Sepanjang tahun 2025, Perseroan programs continually organized. Throughout the year 2025, the
melanjutkan program keberlanjutan yang telah berjalan dalam Company continued with sustainability programs that have been
beberapa tahun terakhir. held in the past few years.
Penggunaan Material Ramah Lingkungan The Use of Environmentally Friendly Materials
Dalam setiap pengembangan properti maupun pelaksanaan In each property development and new project implementation,
proyek baru, Perseroan terus mengupayakan penerapan praktik the Company continues to strive to implement environmentally
ramah lingkungan dengan menjadikan kriteria hijau, termasuk friendly practices by making green criteria, including the use
penggunaan material yang ramah lingkungan, sebagai salah of eco-friendly materials, as one of the main requirements in
satu persyaratan utama dalam perencanaan dan pelaksanaan planning and implementing development. One of the Company’s
pembangunan. Salah satu proyek Perseroan, yaitu Bakrie Tower, projects, namely the Bakrie Tower, has even passed the green
bahkan telah melalui proses sertifikasi bangunan hijau oleh building certification process by an independent Green Building
lembaga independen Green Building Council Indonesia (GBCI) Council Indonesia (GBCI) and successfully obtained certification
dan berhasil memperoleh sertifikat dengan peringkat Gold. with a Gold rating.
Pemanfaatan Energi Secara Optimal untuk Menekan Emisi Optimal Utilization of Energy to Reduce Emission
Dengan mempertimbangkan bahwa Perseroan saat ini belum With consideration that the Company is currently not fully
sepenuhnya memanfaatkan sumber energi terbarukan, berbagai utilizing renewable energy sources, various steps of energy saving
langkah penghematan energi telah diterapkan secara efektif dan have been applied effectively and efficiently in order to press
efisien guna menekan emisi Gas Rumah Kaca (GRK) serta emisi Green House Effect emissions as well as the Ozone Depleting
zat perusak ozon (Ozone Depleting Substance/ODS) yang berasal Substance (ODS) generated from operational activities. Such
dari kegiatan operasional. Upaya tersebut antara lain meliputi: efforts, among others, include the following:
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Performance Highlights Management Report Company Profile Business Support Unit
Kinerja Keberlanjutan
Sustainability Performance
1. Penerapan kebijakan efisiensi energi, seperti penggunaan 1. Implementation of energysaving policies, such as the use of
fasilitas penerangan hanya saat diperlukan, serta pemasangan lighting facilities only when necessary, and the installation
media edukasi hemat energi di area kantor dan operasional of energy-saving education media in office and operational
untuk meningkatkan kesadaran serta membangun perilaku areas to increase awareness as well as build environmentally
ramah lingkungan; friendly behavior;
2. Penggunaan peralatan listrik dan elektronik yang memiliki 2. The use of electrical and electronic equipment with a high
tingkat efisiensi energi tinggi; energy efficiency level;
3. Pengendalian penggunaan kendaraan operasional secara 3. Control the use of operational vehicles more carefully in
cermat guna menghemat konsumsi bahan bakar; dan order to save gas consumption; and
4. Pemanfaatan gas secara tepat guna dan efisien. 4. Appropriate and efficient utilization of gas.
Sebagai bagian dari upaya pemantauan, Perseroan secara rutin As part of monitoring efforts, the Company regularly calculates
melakukan penghitungan konsumsi energi listrik maupun energi electrical energy as well as other energy consumption in individual
lainnya pada masing-masing proyek dan mengakumulasikannya projects and accumulates them for the year. Such data is used to
selama setahun. Data tersebut digunakan untuk menilai tingkat evaluate the level of energy consumption.
konsumsi energi.
Total Konsumsi Emisi CO2 Dihasilkan
Total Consumption CO2 Emission Generated
Faktor
Sumber Energi Listrik Satuan Konsumsi
Energy Source Unit karbon
2025 2024 2023 2025 2024 2023
Carbon
Consumption
Factor
Listrik | Electricity kWh 54,003,943 50,749,092 55,233,971 0.45 24,057,676 22,607,705 24,605,629
Bensin | Fuel Liter 22,495 7,262 23,287 2.21 10,021 3,235 51,567
Solar | Diesel Fuel Liter 20,938 18,871 24,110 2.60 9,328 8,407 62,707
Gas | Gas kWh 7,478 5,245 5,942 0.18 1,376 965 1,094
Total Emisi Karbon Dihasilkan (KGCO2eq)
24,078,401 22,620,312 24,720,997
Total Carbon Emission Generated (KG CO2 eq)
Pada tahun 2025, energi listrik masih menjadi sumber energi In the year 2025, electrical energy remains the energy source with
dengan tingkat konsumsi tertinggi di Perseroan. Kondisi ini the highest consumption level in the Company. This condition
dipengaruhi oleh meningkatnya jumlah pengunjung dan tamu pada was affected by the increase in total visitors and guests on
portofolio properti dengan pendapatan berulang milik Perseroan. the property portfolio and the Company’s recurring income.
Sementara itu, konsumsi bahan bakar solar tercatat sebesar 9.328 Meanwhile, diesel fuel consumption was recorded at 9.328 liters,
liter yang digunakan untuk menunjang kegiatan operasional. used to support operational activities. While the use of fuel for
Adapun penggunaan bensin untuk kendaraan operasional dan operational vehicles and sales activities reached 10.021 liters until
aktivitas penjualan mencapai 10.021 liter hingga akhir tahun 2025. the end of the year 2025. Overall, the Company’s total energy
Secara keseluruhan, total pemakaian energi Perseroan pada tahun consumption in 2025 generated carbon dioxide (Co2) emissions
2025 menghasilkan estimasi emisi karbon dioksida (CO₂) sebesar estimated of 24,720,997 kgCO2 equivalent, indicating around 9%
24,720,997 KgCO₂ ekuivalen, yang menunjukkan penurunan compared to the previous year of 22.620.312 kgCO2 equivalent.
sekitar 9% dibandingkan tahun sebelumnya yang mencapai
22,620,312 KgCO₂ ekuivalen.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Kinerja Keberlanjutan
Sustainability Performance
Efisiensi Air Water Efficiency
Air merupakan kebutuhan esensial yang tidak terpisahkan dari Water is an essential need inseparable from the daily operational
aktivitas operasional sehari-hari. Untuk memenuhi kebutuhan air activities. To meet the need for water by business units, the
bagi unit usaha, masyarakat sekitar, pengunjung, serta penyewa, surrounding community, visitors as well as tenants, the Company
Perseroan memanfaatkan tiga sumber utama, yaitu pasokan air utilizes three main sources, namely a clean water supply from
bersih dari pihak ketiga melalui Perusahaan Daerah Air Minum a third party through the Regional Drinking Water Company
(PDAM), air hasil pengolahan dari Wastewater Treatment Plant (PDAM), processed water from the Wastewater Treatment Plant
(WWTP) dan Sewage Treatment Plant (STP), serta air yang berasal (WWTP) and Sewage Treatment Plant (STP), as well as water from
dari sistem penampungan air hujan. the rainwater harvesting system.
Dalam pelaksanaan operasional, Perseroan secara konsisten In performing operations, the Company consistently carries
menjalankan berbagai upaya pengelolaan air secara efisien, antara out various efforts to manage water efficiently, among others,
lain melalui pemeriksaan rutin terhadap kondisi keran, shower, through routine inspection of water tap conditions, showers,
toilet, serta meter air. Langkah ini dilakukan untuk memastikan toilets, and water meters. This step is done to ensure potential
potensi kerusakan atau kebocoran pipa dapat segera ditangani. pipe damage or leaks can be addressed promptly. Compared
Dibandingkan tahun lalu, konsumsi air menunjukkan peningkatan to the previous year, water consumption increased in line with
seiring dengan bertambahnya jumlah pengunjung dan tamu pada the growing number of visitors and guests at the Company’s
properti Perseroan yang menghasilkan pendapatan berulang. properties, which generated recurring revenues.
Volume Konsumsi air (liter)
Sumber Air Water Consumption Volume (liter)
Water Source % Perubahan % Perubahan
2025 2024 2023
% change % change
Air Kelolaan Pihak ketiga 263,269,459 (3) 270,817,688 8 249,789,400
Third Party Managed Water
Olahan WWTP dan STP 11,271,070 N/A 0 NA 15,374,400
WWTP and STP Processed
Air dari Fasilitas Penampungan Air 63,078,200 367 13,500,000 (84) 82,856,200
Water from Rainwater Harvesting System
Jumlah
337,618,729 19 284,317,688 (18) 348,020,000
Total
Selain menumbuhkan budaya penggunaan air bersih secara bijak Aside from fostering a culture of wise use of clean water among
di kalangan karyawan, Perseroan juga menerapkan pengelolaan employees, the Company also implements sustainable water
air yang berkelanjutan melalui pemanfaatan sistem Sewage management through utilization of the Sewage Treatment Plan
Treatment Plant (STP). Melalui sistem ini, Perseroan memastikan (STP) system. Through this system, the Company ensures that
bahwa limbah cair hasil kegiatan operasional telah diproses water waste generated from operational activities is processed
dan disaring secara optimal sehingga memenuhi baku mutu air and filtered optimally to meet water quality standards in
sesuai dengan ketentuan Peraturan Menteri Lingkungan Hidup accordance with the provisions of the Regulation of the Minister
dan Kehutanan (Permen LHK) Nomor 68 Tahun 2016. Dengan of Environment and Forestry No. 68 of the Year 2016. Thus,
demikian, air limbah yang dialirkan ke saluran pembuangan kota waste water drained into the city sewage doesn’t generate
tidak menimbulkan pencemaran lingkungan dan aman bagi environmental pollution and is safe for public health.
kesehatan masyarakat.
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Performance Highlights Management Report Company Profile Business Support Unit
Kinerja Keberlanjutan
Sustainability Performance
Perseroan turut melakukan pemantauan yang ketat terhadap The Company takes part in strict monitoring of water consumption
konsumsi air serta mengoptimalkan berbagai inisiatif daur ulang as well as optimizing various initiatives in water recycling to meet
air untuk memenuhi kebutuhan operasional dan mendukung operational requirements and support the water conservation
program konservasi air. Program ini bertujuan untuk memastikan program. This program aims to ensure that water usage is
penggunaan air dilakukan secara bertanggung jawab. conducted responsibly. Its implementation is done through three
Implementasinya diwujudkan melalui tiga kegiatan utama, yaitu main activities, namely domestic liquid waste treatment using an
pengolahan limbah cair domestik menggunakan sistem biofilter anaerobic-aerobic biofilter system (grey wastewater treatment),
anaerob-aerob (gray wastewater treatment), pengolahan limbah black wastewater treatment with a biological septic tank, as well
hitam (black wastewater treatment) dengan septic tank biologis, as water conservation efforts through the construction of bio-
serta upaya konservasi air melalui pembangunan lubang biopori, pore holes, infiltration ponds, and canal revitalization, as has been
kolam resapan, dan revitalisasi kanal, seperti yang telah dilakukan done in the Rasuna Epicentrum area on the Cideng River.
di kawasan Rasuna Epicentrum pada Sungai Cideng.
Pelestarian Keanekaragaman Hayati Biodiversity Preservation
Upaya konservasi alam dan perlindungan keanekaragaman Natural conservation and biodiversity protection efforts are
hayati merupakan bagian integral dari komitmen Perseroan integral parts of the Company’s commitment to maintaining
dalam menjaga keseimbangan ekosistem di seluruh wilayah the ecosystem’s balance in all operational areas. The Company
operasional. Perseroan memandang kelestarian keanekaragaman views biodiversity conservation as a valuable asset with long-
hayati sebagai aset berharga yang memiliki nilai jangka panjang term value for future generations. In addition, the integration
bagi generasi mendatang. Selain itu, integrasi aspek lingkungan of the environmental aspect into business activities is believed
ke dalam aktivitas bisnis diyakini dapat memberikan nilai tambah to be able to provide added value for the Company’s business
bagi keberlanjutan usaha Perseroan. sustainability.
Flora Flora
Perseroan berkomitmen untuk mempertahankan kawasan The Company is committed to maintaining Business Units’
operasional Unit Usaha agar tetap hijau dan nyaman. Di kawasan operational areas to remain green and pleasant. At the Kalianda
Kalianda Nirwana Resort, Perseroan menjaga kelestarian hutan Nirwana Resort, the Company maintains a mangrove forest
bakau (mangrove) seluas 35 hektar yang berperan penting dalam conservation, spread over 35 hectares, that plays an important
menghasilkan oksigen dan menyerap polutan. Selain itu, Perseroan role in generating oxygen and absorbing pollutants. Additionally,
secara konsisten melakukan penanaman pohon, khususnya pohon the Company consistently plants trees, especially rain trees
Trembesi, yang berfungsi sebagai peneduh sekaligus penyerap (trembesi), which function as shade and carbon absorbers. Until
karbon. Hingga akhir tahun 2025, total pohon yang telah ditanam the end of the year 2025, the total number of trees planted
mencapai 82,899 pohon. reached 82.899.
Perseroan juga mengelola fasilitas pembibitan (nursery) untuk The Company also manages nursery facilities for plant care,
perawatan tanaman, pengembangan jenis dan varietas tanaman, development of plant types and varieties, and replacement of
penggantian tanaman yang mati, serta penyediaan tanaman bagi dead plants, as well as providing plants for parks, mini gardens,
taman, mini garden, dan pemeliharaan vegetasi di Ruang Terbuka and maintenance of vegetation in Open Green Space in each
Hijau (RTH) pada setiap proyek properti. property project.
Sepanjang tahun 2025, Perseroan mengalokasikan dana sebesar During the year 2025, the Company allocated Rp213,788,888 of
Rp213.788.888 untuk pengelolaan seluruh fasilitas pembibitan funds for the management of all nursery facilities.
tersebut.
Fauna Fauna
Sebagai bentuk komitmen terhadap konservasi fauna, Perseroan As a form of commitment towards fauna conservation, the
memelihara berbagai jenis satwa di area properti, antara lain Company takes care of various types of animals in the property
ikan, burung, serta mamalia seperti rusa, dengan tetap mematuhi areas, including fish, birds, and mammals such as deer, while still
peraturan perundang-undangan yang berlaku. Pada tahun 2025, complying with applicable laws and regulations. In 2025, the
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Kinerja Keberlanjutan
Sustainability Performance
Rivera Outbound & Edutainment (Rivera Bogor), sebagai taman Rivera Outbound & Edutainment (Rivera Bogor), as the Company’s
rekreasi terbaru Perseroan, terus mengembangkan aktivitas new recreational park, continued to develop activities that focus
yang berfokus pada eco-education guna mendukung kebutuhan on eco-education in order to support the educational needs of
edukasi keluarga, khususnya dalam menanamkan kesadaran families, specifically in fostering environmental awareness in the
lingkungan kepada anak-anak. children.
Sebagai bagian dari program tersebut, Rivera Bogor telah As part of the program, Rivera Bogor presented a Timor deer
menghadirkan penangkaran rusa timor, kolam ikan endemik breeding center, an Indonesian and foreign endemic fish pond,
Indonesia dan mancanegara, serta taman kelinci. Di tahun 2025, and a rabbit park. In the year 2025, Rivera Bogor added a new
Rivera Bogor menambah wahan baru berupa taman burung yang attraction site, a bird and reptile park. The plan was to increase the
disertai juga reptilia. Rencananya koleksi ragam satwa burung dan collection of various birds and reptiles to enhance the experience
reptil akan ditingkatkan untuk menambah pengalaman pelanggan of the recreational park’s customers.
taman rekreasi tersebut.
Pengelolaan Limbah Waste Management
Dalam menjalankan kegiatan operasional sehari-hari, Perseroan In performing daily operational activities, the Company generates
menghasilkan dua jenis limbah, yaitu limbah padat dan limbah cair. two types of waste, namely solid waste and liquid waste. Solid
Pengelolaan limbah padat dilakukan secara tepat sesuai dengan waste management is appropriately done in accordance with the
karakteristik masing-masing jenis limbah, sementara limbah cair characteristics of each type of waste, meanwhile liquid waste is
dikelola dengan mengoptimalkan penggunaan sistem STP. processed by optimizing the use of STP system.
Untuk memastikan efektivitas penerapan manajemen limbah, To ensure the effectiveness of waste management, the Company
Perseroan secara aktif melakukan sosialisasi dan membangun actively carries out socialization and development of the property
kesadaran para penghuni properti agar turut berperan dalam residents’ awareness so as to take part in managing waste
pengelolaan sampah secara bertanggung jawab melalui penerapan responsibly through the 3R method. In addition, the Company
metode 3R. Selain itu, Perseroan juga menjalin kerja sama dengan also consistently works together with various institutions to
berbagai institusi yang secara konsisten menerapkan prinsip 3R implement the 3R principles in their activities.
dalam aktivitasnya.
Sejalan dengan kebijakan tersebut, Perseroan melakukan pemilahan In line with such policy, the Company carries out waste sorting
sampah ke dalam empat kategori, yaitu sampah umum, sampah into four categories, namely general waste, paper waste, plastic
kertas, sampah plastik, dan sampah logam. Hasil pengolahan waste, and metal waste. Results generated from waste processing
sampah diharapkan dapat memberikan manfaat ekonomi, baik bagi are expected to give economic benefit, both for the Company as
Perseroan maupun masyarakat sekitar, seperti melalui produksi well as the surrounding community, such as through compost as
kompos serta proses daur ulang sampah plastik dan logam. well as plastic and metal waste recycling processes.
Kegiatan pemilahan sampah ini dilaksanakan dengan melibatkan Such waste sorting activities are carried out by engaging long-
mitra kerja yang telah lama bekerja sama dengan Perseroan, time work partners that have worked together with the Company,
antara lain Karang Taruna Mulyaharja di kawasan Bogor Nirwana among others including Karang Taruna Mulyaharja in Bogor
Residence serta Provices Indonesia yang mengelola pusat Nirwana Residence and Provices Indonesia responsible for
perbelanjaan di kawasan Rasuna Epicentrum dengan dukungan managing a shopping centre in the Rasuna Epicentrum area with
bank sampah setempat. the support of a local waste bank.
Perseroan mencatatkan penambahan timbunan limbah padat The Company recorded an increase in solid waste accumulation
pada tahun 2025 sebesar 641,919 kg dari sebelumnya 548,171 in 2025 of 641,919 kg from the previous 548,171 kg due to
kg akibat meningkatnya pengunjung pada Unit Usaha Perseroan. increased visitors to the Company’s Business Units. Throughout
Sepanjang periode pelaporan, Perseroan tidak menghasilkan the reporting period, the Company did not generate waste
limbah Bahan Berbahaya dan Beracun (B3) serta tidak terdapat of Hazardous and Toxic Materials (B3), and there were no spill
insiden tumpahan yang terjadi di area operasional sebagai akibat incidents that occurred in the operational areas due to the
dari kegiatan operasional Perseroan. Company’s operational activities.
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Performance Highlights Management Report Company Profile Business Support Unit
Kinerja Keberlanjutan
Sustainability Performance
Sebagai bagian dari upaya peningkatan kinerja pengelolaan As part of the efforts to improve waste management
limbah, pada tahun 2025 Perseroan melakukan revitalisasi performance, in 2025 the Company conducted revitalization
peralatan pengolahan sampah organik menjadi pupuk di fasilitas of the organic waste into fertilizer processing equipment at
Taruna Kompos Bogor. Inisiatif ini bertujuan untuk meningkatkan the Bogor Compost Taruna facilities. This initiative aimed at
efektivitas pengolahan limbah organik sekaligus memberikan increasing the effectiveness of organic waste processing and at
dampak sosial berupa peningkatan pendapatan bagi 13 (tiga belas) the same time provided social impact in the form of increased
orang masyarakat sekitar yang terlibat dalam operasional fasilitas income for 13 (thirteen) residents of the surrounding community
tersebut. Tidak hanya itu, Perseroan melakukan standarisasi involved in operating the facilities. Not only that, the Company
vendor pengelolaan sampah yang ramah lingkungan di Jakarta conducted standardization of environmentally friendly waste
dan Yogyakarta dengan bermitra pada vendor yang sesuai kriteria management vendors in Jakarta and Yogyakarta by partnering
yang diinginkan. with vendors that meet the desired criteria.
Kriteria Lingkungan dalam Seleksi dan Evaluasi Pemasok Environmental Criteria in the Selection and Evaluation of
Suppliers
Perseroan telah mengintegrasikan aspek lingkungan ke dalam The Company integrates the environmental aspect into the
kebijakan dan prosedur seleksi serta evaluasi pemasok di seluruh policy and procedure in selecting and evaluating suppliers in
unit usaha. Dalam proses penetapan pemasok, Perseroan all business units. In the process of determining suppliers, the
melakukan penilaian terhadap penerapan sistem manajemen Company conducts evaluations on the implementation of the
lingkungan yang dimiliki pemasok, baik yang mengacu pada environmental management system of the suppliers, which refers
standar nasional maupun internasional. to both the national as well as international standards.
Selain itu, seluruh pemasok yang menjalankan kegiatan atas Additionally, all suppliers that perform activities on behalf of the
nama Perseroan atau beroperasi di wilayah operasional Perseroan Company or that operate within the Company’s operational areas
diwajibkan untuk mematuhi standar operasional prosedur terkait are required to comply with the standard operating procedures
pengelolaan lingkungan hidup. Ketentuan tersebut mencakup related to environmental management. These provisions include
kewajiban pemantauan kinerja lingkungan, antara lain penggunaan the obligation to monitor environmental performance, including
energi, air, dan pengelolaan limbah, sesuai dengan kebijakan yang the use of energy, water, and waste management, in accordance
berlaku di masing-masing unit usaha Perseroan. with the policies applicable in each of the company’s business units.
Hingga akhir tahun 2025, Perseroan bekerja sama dengan 555 Until the end of the year 2025, the Company worked together
pemasok, di mana lebih dari 86% di antaranya telah menerapkan with 555 suppliers, where more than 86% of them have applied
standar manajemen lingkungan sesuai dengan ketentuan nasional environmental management standards in accordance with
maupun internasional. national and international provisions.
Mekanisme Pengaduan Lingkungan Mechanism for Complaints on Environmental Issues
Perseroan menyediakan mekanisme pengaduan bagi masyarakat The Company provides the mechanism for the public to submit
untuk menyampaikan keluhan atau laporan terkait dampak complaints or reports related to environmental impact caused by
lingkungan yang timbul dari aktivitas operasional Perseroan. the Company’s operational activities. This complaint mechanism
Mekanisme pengaduan tersebut dapat diakses melalui kantor may be accessed through the Estate Management office available
Estate Management yang tersedia di setiap kawasan operasional. in each operational area.
Sepanjang tahun 2025, Perseroan tidak menerima pengaduan Throughout the year 2025, the Company did not receive any
resmi terkait dampak lingkungan dari aktivitas bisnis Perseroan, official complaint related to environmental impact arising from
serta tidak dikenakan sanksi administratif maupun denda atas the Company’s business activities and was not imposed by
pelanggaran lingkungan. administrative sanction or penalty over environmental violation.
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Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Kinerja Keberlanjutan
Sustainability Performance
Biaya Lingkungan Hidup Environmental Expenses
Dalam rangka penerapan pilar Hijau Secara Menyeluruh (Green In the context of implementing the Green Through & Through
Through & Through), Perseroan mengalokasikan biaya lingkungan pillar, the Company allocated an environmental budget used to
hidup yang digunakan untuk mendukung pengelolaan energi dan support energy and water management, waste management,
air, pengelolaan limbah, pemeliharaan infrastruktur lingkungan maintenance of environmental infrastructure such as rainwater
seperti fasilitas penampungan air hujan, Sewage Treatment harvesting facilities, Sewage Treatment Plant (STP), and
Plant (STP), dan Wastewater Treatment Plant (WWTP), serta Wastewater Treatment Plants (WWTP), as well as implementing
pelaksanaan program penghijauan di seluruh area operasional greening programs throughout the Company’s operational areas.
Perseroan.
Pada tahun 2025, biaya lingkungan hidup tercatat sebesar In 2025, expenses for environmental management are recorded
Rp43,5 milyar mengalami peningkatan dibandingkan tahun 2024 at Rp43, billion, an increase compared to Rp35.8 billion in 2024.
yang sebesar Rp35,8 miliar.
ASPEK KETENAGAKERJAAN MEMBANGUN SDM MANPOWER ASPECT DEVELOPING HUMAN
UNGGUL DAN MENCIPTAKAN TEMPAT KERJA RESOURCE OF EXCELLENCE AND CREATING
YANG INKLUSIF, AMAN, DAN NYAMAN INCLUSIVE, SAFE AND PLEASANT WORK PLACE
Kesetaraan Kesempatan Kerja Equality in Employment Opportunity
Perseroan berkomitmen menciptakan lingkungan kerja yang The Company is committed to creating a work environment
inklusif, menghargai keberagaman, dan bebas dari segala bentuk that is inclusive, respects diversity, and is free from any form of
diskriminasi. Komitmen tersebut tercermin dalam penerapan discrimination. This commitment is reflected in the sustainable
prinsip kesetaraan kesempatan kerja sejak tahap rekrutmen implementation of equality in work opportunity from the start
hingga pengelolaan sumber daya manusia secara berkelanjutan. of recruitment to human resource management. The Company
Perseroan memberikan kesempatan yang setara kepada seluruh provides equal opportunity to all employee candidates and
calon karyawan dan karyawan tanpa membedakan latar belakang existing employees without prejudice to ethnicity, religious and
suku, agama, ras, maupun gender. racial background, or gender.
Seluruh proses seleksi dan pengelolaan karier karyawan All selection processess and employee career management are
dilaksanakan secara transparan dan profesional, dengan carried out in a transparent and professional manner by putting
mengedepankan penilaian dan pengambilan keputusan yang forward objective evaluation and decision-making based on
objektif berdasarkan kualifikasi, kompetensi, dan kinerja. Perseroan qualification, competency and performance. The Company
juga memastikan setiap karyawan memiliki kesempatan yang sama also ensures that each employee has the same opportunity to
untuk mengembangkan karier serta memperoleh akses pelatihan develop a career as well as receive access to training according
sesuai kebutuhan pengembangan individu dan organisasi tanpa to individual and organizational development needs without
diskriminasi. Perseroan meyakini bahwa keberagaman dipandang discrimination. The Company believes that diversity is viewed as
sebagai kekuatan strategis dalam mendukung pertumbuhan a strategic strength in supporting the Company’s and Business
Perseroan dan Unit Usaha secara berkelanjutan. Units’ sustainable growth
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Performance Highlights Management Report Company Profile Business Support Unit
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Sustainability Performance
Tenaga Kerja Anak dan Tenaga Kerja Paksa Child Labor and Forced Labor
Sejak didirikan hingga saat ini, Perseroan tidak pernah Since its establishment to date, the Company has never employed
mempekerjakan tenaga kerja anak maupun menerapkan praktik underage workers nor conducted forced labor practices. The
kerja paksa. Perseroan menerapkan kebijakan rekrutmen dengan Company implements the recruitment policy with a minimum age
batas usia minimal 18 (delapan belas) tahun sesuai dengan of 18 (eighteen) years in accordance with manpower regulations
peraturan perundang-undangan ketenagakerjaan yang berlaku di and laws applicable in Indonesia.
Indonesia.
Ketentuan mengenai jam kerja, hak, dan kewajiban karyawan Provisions on working hours, the rights and obligations of
diatur secara jelas dalam Peraturan Perusahaan PT Bakrieland employees are clearly stipulated in the Company Regulations
Development Tbk yang telah disosialisasikan kepada seluruh of PT Bakrieland Development Tbk which has been socialized to
karyawan. Untuk memastikan pemahaman yang memadai dan all employees. To ensure adequate understanding and prevent
mencegah terjadinya kesalahpahaman, setiap karyawan diwajibkan misunderstanding, each employee is obligated to read and agree
membaca dan menyetujui Peraturan Perusahaan sebagai bentuk with the Company Regulations as a form of mutual commitment
komitmen bersama atas pelaksanaan hak dan kewajiban. on the implementation rights and obligations.
Remunerasi yang Adil dan Kompetitif Fair and Competitive Remuneration
Perseroan menerapkan kebijakan remunerasi yang adil, kompetitif, The Company implements a remuneration policy that is fair,
dan sesuai dengan ketentuan peraturan perundang-undangan competitive, and in accordance with provisions of applicable
yang berlaku, termasuk ketentuan Upah Minimum Regional regulations, including the provision on Regional Minimum Wage
(UMR). Skema remunerasi Perseroan mencakup gaji pokok, (UMR). The Company’s remuneration scheme includes basic salary,
bonus tahunan, cuti, uang makan, tunjangan hari raya keagamaan, annual bonus, leave, and allowances such as for meals, religious
pengobatan, akomodasi, perumahan, lembur, jaminan hari tua, holidays, medical, accommodation, housing, and overtime, as
serta manfaat lainnya. Selain memberikan remunerasi, Perseroan well as pension and other benefits. Aside from remuneration,
juga menyediakan fasilitas dan manfaat non-tunai bagi karyawan, the Company also provides facilities and non-cash benefits for
yang jenis dan besarannya disesuaikan dengan jenjang jabatan, employees, of which the type and amount are adjusted to the
kompetensi, dan kinerja karyawan. position, competency, and performance of the employees.
Sebagai wujud komitmen terhadap kesetaraan gender dalam As a form of commitment to equality of gender in remuneration, the
pengupahan, Perseroan tidak membedakan tingkat remunerasi antara Company does not differentiate the level of remuneration between
karyawan laki-laki dan perempuan untuk posisi dan tanggung jawab male and female employees for equal positions and responsibilities.
yang setara. Untuk memastikan daya saing remunerasi, Perseroan To ensure competitiveness in remuneration, the Company periodically
secara berkala melaksanakan program external salary survey tiap conducts an external salary survey program every year through an
tahun melalui lembaga independen guna membandingkan tingkat independent institution in order to compare the level of remuneration
remunerasi dengan standar industri, khususnya di sektor properti. with other industry standards, specifically in the property sector.
Jaminan Kesehatan dan Keselamatan Kerja Occupational Health and Safety Insurance
Perseroan memberikan perlindungan kesehatan dan keselamatan The Company provides occupational health and safety protection
kerja bagi karyawan melalui kepesertaan dalam program Badan for employees through participation in the Social Security
Penyelenggara Jaminan Sosial (BPJS), yang meliputi BPJS Administration (BPJS), consisting of Employment BPJS (Work
Ketenagakerjaan (Jaminan Kecelakaan Kerja, Jaminan Kematian, Accident Insurance, Death Insurance and Old Age Insurance) and
dan Jaminan Hari Tua) serta BPJS Kesehatan yang mencakup Health BPJS that covers services for outpatient and inpatient. In
layanan rawat jalan dan rawat inap. Selain itu, Perseroan juga addition, the Company also provides the Pension Fund Insurance
menyediakan program Asuransi Tabungan Pensiun bagi karyawan for permanent employees in accordance with applicable policies.
tetap sesuai dengan kebijakan yang berlaku.
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Kinerja Keberlanjutan
Sustainability Performance
Pelatihan dan Pengembangan Karyawan Employee Training and Development
Perseroan menyadari bahwa keberhasilan operasional tidak The Company realizes that operational success is dependent on
terlepas dari kompetensi dan kapabilitas karyawan dalam merespon the competency and capability of the employees in responding
dan beradaptasi terhadap berbagai tantangan usaha. Oleh karena and adapting to various business challenges. For this reason,
itu, Perseroan secara berkelanjutan menyelenggarakan program the Company continuously holds training and development
pelatihan dan pengembangan, baik dalam bentuk pelatihan teknis programs, both in the form of technical as well as managerial
maupun pengembangan kompetensi manajerial, yang sebagian competency development training, most of which are held in-
besar dilaksanakan secara in-house dan disesuaikan dengan house and according to business needs.
kebutuhan bisnis.
Lingkungan Kerja yang Layak dan Aman Proper and Safe Work Environment
Perseroan berkomitmen menyediakan lingkungan kerja yang layak The Company is committed to providing a proper and safe working
dan aman dengan mengutamakan penerapan Keselamatan dan environment by prioritizing the implementation of Occupational
Kesehatan Kerja (K3) di seluruh aktivitas operasional. Kebijakan dan Health and Safety (OHS) in all operational activities. OHS policies
prosedur K3 disusun dengan mengacu pada UU No. 1 Tahun 1970 and procedures are established with reference to Law No. 1 of
tentang Keselamatan Kerja serta Peraturan Menteri Tenaga Kerja Year 1970 regarding Occupational Safety as well as to Regulation
No. 5 Tahun 1996 tentang Sistem Manajemen K3, dan berlaku bagi of the Minister of Manpower No. 5 of Year 1996 regarding the OHS
seluruh Anak Perusahaan dan Unit Usaha dalam merencanakan, Management System, and are applicable to all Subsidiaries and
menerapkan, serta melakukan pengawasan program dan kinerja Business Units in planning, implementing as well as supervising
K3. OHS programs and performance.
Untuk menekan risiko kecelakaan kerja, Perseroan secara konsisten To reduce risks of work accidents, the Company consistently
mensosialisasikan budaya K3 kepada seluruh karyawan dan pihak conducts socialization on OHS culture to all employees and related
terkait, Inisiatif ini dilakukan untuk memastikan bahwa seluruh parties. This initiative is carried out to ensure that all operational
kegiatan operasional, prosedur, dan sistem kerja yang diterapkan activities, procedures, and work systems applied by the Company
Perseroan telah sesuai dengan standar K3 dan dijalankan secara are in accordance with OHS standards and performed seriously
sungguh-sungguh oleh setiap individu. by each individual.
Perseroan juga menyediakan berbagai fasilitas, peralatan, The Company also provides various facilities, equipment, and work
dan perlengkapan kerja yang memenuhi standar K3. Melalui supplies that meet OHS standards. By optimally implementing
implementasi K3 yang optimal, Perseroan dan seluruh Unit Usaha OHS, the Company and all Business Units have proven to have
terbukti dapat memberikan kinerja yang optimal. provided optimal performance.
Setiap tahun, Perseroan telah melaksanakan berbagai program Every year the Company conducts various programs and
dan inisiatif terkait K3 dan Ketengakerjaan sebagai wujud initiatives related to OHS and Employment as a manifestation
implementasi dari pilar keberlanjutan “It’s about the People”, di of the implementation of the sustainability pillar “It’s About the
antaranya: People”, which include the following:
Komite dan Forum K3 OHS Committee and Forum
Perseroan membentuk komite khusus di setiap Unit Usaha The Company formed a special committee in each Business Unit
untuk memastikan penerapan Keselamatan dan Kesehatan Kerja to ensure that OHS implementation is comprehensively and
(K3) secara komprehensif dan berkelanjutan. Komite tersebut sustainably carried out. The committee includes the Occupational
mencakup Panitia Pembina Keselamatan dan Kesehatan Kerja Health and Safety Development Committee (P2K3) and the
(P2K3) dan Emergency Response Team (ERT) yang melibatkan Emergency Response Team (ERT) that engages the management
manajemen hingga Direksi dalam pelaksanaan fungsi kesehatan, up to the Board of Directors in implementing the health, safety,
keselamatan, dan perlindungan lingkungan kerja. and environmental protection at work.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Kinerja Keberlanjutan
Sustainability Performance
Pembentukan komite dan forum K3 bertujuan untuk The formation of the OHS committee and forum aims at
meminimalkan risiko kerja di seluruh wilayah operasional. Dalam minimizing work risks in all operational areas. In support of
mendukung pencapaian kinerja K3 yang optimal, Perseroan secara achieving optimal OHS performance, the Company consistently
konsisten menjadikan isu K3 sebagai agenda pembahasan rutin places OHS issues as a routine discussion agenda in various
dalam berbagai forum pertemuan internal maupun eksternal. internal and external meeting forums.
Fokus Program K3, Implementasi, dan Pencapaian OHS Program Focus, Implementation and Achievement
Perseroan melakukan identifikasi dan klasifikasi terhadap jenis The Company conducts identification and classification of the
pekerjaan yang memiliki potensi risiko, serta secara berkala types of work with potential risks, as well as periodical reviews of
meninjau standar operasional, petunjuk kerja, kriteria audit, dan operational standards, work guidelines, audit criteria and training
program pelatihan. Program K3 difokuskan pada empat aspek programs. The OHS program is focused on four main aspects,
utama, yaitu proses, material, tenaga kerja, dan peralatan, guna namely process, material, manpower, and equipment, in order to
mendukung kinerja operasional yang aman dan andal dengan reinforce operational performance that is safe and reliable with a
target zero accident. zero-accident target.
Di tingkat Unit Usaha, Perseroan secara konsisten melaksanakan At the Business Unit level, the Company consistently carries
berbagai inisiatif K3, antara lain simulasi evakuasi kebakaran dan out various OHS initiatives, among others, fire and earthquake
gempa bumi, inspeksi rutin Alat Pemadam Api Ringan (APAR), evacuation simulation, and routine inspection of Light Fire
serta pengelolaan keselamatan untuk penggunaan fasilitas dan Extinguisher (APAR), as well as safety management for utilization
peralatan properti. of property facilities and equipment.
Ketersediaan Alat Pelindung Diri (APD) Availability of Personal Protective Equipment (PPE)
Sebagai bagian dari upaya menciptakan lingkungan kerja yang As part of the effort to create a safe work environment, the
aman, Perseroan memastikan ketersediaan Alat Pelindung Diri Company ensures the availability of Personal Protective
(APD) yang memadai di seluruh Unit Usaha. Perseroan mewajibkan Equipment (PPE) is adequate in all Business Units. The Company
penggunaan APD bagi seluruh karyawan yang bekerja di area requires the use of PPE for all employees working in operational
operasional sesuai dengan standar nasional dan internasional areas in accordance with applicable national and international
yang berlaku. Perseroan juga menjamin hak karyawan untuk standards. The Company also guarantees the rights of the
menolak pelaksanaan pekerjaan apabila persyaratan kesehatan employees to refuse to carry out work if occupational health and
dan keselamatan kerja tidak terpenuhi, termasuk dalam hal safety requirements are not met, including when required PPE is
ketidaktersediaan APD yang dipersyaratkan. not available.
Sepanjang tahun 2025, masing-masing Unit Usaha menunjukkan Throughout the year 2025, each Business Unit showed strong
komitmen yang kuat dalam menerapkan pilar keberlanjutan di commitment in applying the sustainability pillar concerning
bidang K3 melalui pelaksanaan berbagai program dan kegiatan OHS through the implementation of various programs and
yang mendukung terciptanya lingkungan kerja yang aman activities that supported the creation of a safe and healthy work
dan sehat. Perseroan mewajibkan pelaporan setiap kejadian environment. The Company requires the reporting of each
kecelakaan kerja di seluruh area operasional sebagai bagian dari work accident in all operational areas as part of the risk control
sistem pengendalian risiko. Perseroan bekerja sama dengan system. The Company works together with a medical institution
institusi kesehatan di sekitar area properti serta menyediakan around the property area and provides clinical facilities in several
fasilitas klinik di beberapa lokasi sebagai sarana penanganan awal locations as a means of initial treatment before further referral if
sebelum rujukan lanjutan apabila diperlukan. necessary.
Dokumentasi insiden kerja sepanjang tahun 2025 sedang dalam Documentation of work incidents throughout 2025 is in the
proses perubahan sesuai dengan kebijakan internal. process of being changed in accordance with internal policies.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Kinerja Keberlanjutan
Sustainability Performance
Di tahun 2025 Perseroan mencatatkan zero fatalities di seluruh In 2025, the Company recorded zero fatalities in all property areas,
area kawasan, sejalan dengan komitmen Perseroan dalam in line with the Company’s commitment to generating a safe and
mewujudkan lingkungan kerja yang aman dan nyaman bagi pleasant work environment for all employees. This success was
seluruh karyawan. Keberhasilan ini merupakan hasil dari dukungan the result of the high consistent support and commitment of
dan komitmen tinggi dari seluruh karyawan yang secara konsisten all employees in applying OHS aspect at work. In this year, the
menerapkan aspek K3 dalam bekerja. Di tahun ini Perseroan Company again equipped employees with various types of OHS
kembali membekali karyawan dengan berbagai jenis pelatihan K3 training and as many as 7 employees have been OHS certified.
dan sebanyak 7 karyawan telah tersertifikasi K3.
Rencana Pengembangan Praktik Keberlanjutan Sustainability Practice Development Plan
Memandang ke depan, Perseroan akan terus melakukan Looking ahead, the Company will continue to monitor various
pemantauan atas berbagai regulasi terkait praktik keberlanjutan regulations related to sustainability practices that impact the
yang berdampak pada Perseroan sebagai basis pengembangan Company, as a basis for the next stage of development.
selanjutnya.
ASPEK MASYARAKAT TUMBUH DAN BERKEMBANG BERSAMA COMMUNITY ASPECT GROW AND DEVELOP WITH THE
MASYARAKAT DAMPAK OPERASI TERHADAP MASYARAKAT COMMUNITY, IMPACT OF OPERATIONS ON SURROUNDING
SEKITAR COMMUNITY
Sejalan dengan prinsip bisnis berkelanjutan, Perseroan In line with sustainable business principle, the Company is
berkomitmen untuk menanamkan nilai keberlanjutan yang committed to embed meaningful sustainable values within
bermakna di tengah masyarakat dengan mendorong kemandirian the community by encouraging economic independency in its
ekonomi di wilayah operasional. Komitmen tersebut diwujudkan areas of operation. This commitment is manifested through
melalui penciptaan lapangan kerja bagi masyarakat lokal serta job creation for the local community as well as opening wider
pembukaan peluang usaha yang lebih luas bagi pelaku Usaha Kecil business opportunity for the Small and Middle Enterprises (UKM)
dan Menengah (UKM) untuk berperan sebagai rekanan atau mitra to take part as partners or work partners of the Company.
kerja Perseroan.
Dalam proses perekrutan tenaga kerja dari putra dan putri daerah, In the process of recruiting manpower from the local men
Perseroan tetap mengedepankan pemenuhan kualifikasi serta and women, the Company remains adamant to fulfilling the
kompetensi yang dipersyaratkan oleh masing-masing Unit Usaha qualification and competency required by individual Business
guna mendukung pengembangan dan keberlanjutan bisnis. Selain Unit in order to support business development and sustainability.
memberikan kontribusi ekonomi bagi masyarakat setempat, Aside from economic contribution for the local community, the
Perseroan juga berupaya menghadirkan dampak sosial yang Company also strives to deliver social impact that is sustainable
berkelanjutan melalui pelaksanaan program Tanggung Jawab through the implementation of Corporate Social Responsibility
Sosial Perusahaan (CSR) di bidang sosial dan pemberdayaan program in social and community empowerment sectors
masyarakat yang dirancang secara tepat sasaran. Upaya ini designed with precise targets. This effort is carried out to build
dilakukan untuk membangun hubungan yang harmonis dan harmonious and sustainable relationships with local communities.
berkelanjutan dengan komunitas lokal.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Kinerja Keberlanjutan
Sustainability Performance
Kegiatan Community Development Community Development Activities
Sebagai bentuk implementasi pilar keberlanjutan “It’s the People”, As a form of implementation of the “It’s About the People”
pada tahun 2025 Perseroan kembali melaksanakan berbagai sustainable pillar, in 2025 the Company has again conducted
program pengembangan masyarakat (community development) various community development programs carried out through
yang dijalankan oleh masing-masing Unit Usaha. each Business Units.
Setiap Unit Usaha Perseroan secara konsisten menyelenggarakan Each Business Unit of the Company consistently performed
program community development yang berkelanjutan dengan sustainable community programs with the focus on three main
berfokus pada tiga bidang utama, yaitu Pendidikan, Lingkungan, areas, namely Education, Environment, and Social. Several
dan Sosial. Beberapa program pengembangan masyarakat yang community development programs conducted by Business Units
dilaksanakan oleh Unit Usaha sepanjang tahun 2025 adalah during the year 2025 are as follows:
sebagai berikut:
Kawasan Rasuna Epicentrum Rasuna Epicentrum
Kawasan Rasuna Epicentrum melaksanakan program Tanggung The Rasuna Epicentrum carried out its Corporate Social
Jawab Sosial Perusahaan “Kampung Makmur”, yang bertujuan Responsibility program known as “Kampung Makmur” (Prosperous
untuk meningkatkan kesejahteraan masyarakat melalui pemberian Village) was intended to improve community welfare through
bantuan dan pelaksanaan program di bidang keagamaan, sosial, providing assistance and implementation of religious, social and
dan ekonomi. Dalam pelaksanaannya, PT Bakrie Swasakti Utama economic programs. In their implementation, PT Bakrie Swasakti
(BSU) selaku pengelola Kawasan Rasuna Epicentrum secara Utama (BSU) as management of the Rasuna Epicentrum, regularly
berkala menjalin kerjasama dengan masyarakat sekitar, baik establishes cooperation with the surrounding community, both
melalui Masjid Al-Bakrie maupun Yayasan Bakrie Amanah. through the Al-Bakrie Mosque and the Bakrie Amanah Foundation.
Sepanjang tahun 2025, Kawasan Rasuna Epicentrum telah Throughout the year 2025, Rasuna Epicentrum has actualized
merealisasikan berbagai program CSR sebagai berikut: various CSR programs as follows:
Jenis Program Pencapaian
Type of Program Achievement
Penyediaan 1 mobil ambulan yang digunakan sebagai pelayanan Melayani ratusan penerima manfaat yang berasal dari
pengantaran jenazah ke tempat penguburan masyarakat sekitar dan seluruh penghuni kawasan Rasuna
Provision of 1 ambulance to be used for transporting bodies to Epicentrum
burial sites Serving hundreds of beneficiaries from the surrounding
community and all residents of the Rasuna Epicentrum area
Penyediaan mobil klinik Melayani ratusan penerima manfaat yang berasal dari
Provision of clinic cars masyarakat sekitar dan seluruh penghuni kawasan Rasuna
Epicentrum
Serving hundreds of beneficiaries from the surrounding
community and all residents of the Rasuna Epicentrum area
Bekerja sama dengan Posyandu setempat untuk Pelayanan posyandu telah melayani lebih dari 30 anak
mensejahterakan balita dan manula Posyandu services have served more than 30 children
Collaborating with local Posyandu to improve the welfare of
toddlers and the elderly
Pemberian hewan Qurban saat Idul Adha Pembagian Qurban di Masjid Al-Bakrie untuk puluhan warga sekitar
Giving Qurban during Eid al-Adha Distribution of Qurban at Al-Bakrie Mosque for dozens of local
residents.
Pemberian kesempatan kepada UKM untuk berusaha di kawasan Puluhan UKM mendapatkan kesempatan berusaha di kawasan
Providing opportunities for SMEs to do business in the region. Dozens of SMEs get the opportunity to do business in the area.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Kinerja Keberlanjutan
Sustainability Performance
Jenis Program Pencapaian
Type of Program Achievement
Penyelenggaraan Olimpiade Anak Islam Mengedukasi puluhan anak di bidang keagamaan
Organizing the Islamic Children's Olympics Educating dozens of children in the religious field.
Penyelenggaraan Khitanan untuk anak Meningkatkan kesehatan ratusan anak
Circumcision for children Improving the health of hundreds of children
Kegiatan Donor Darah Puluhan kantong darah berhasil dikumpulkan
Blood Donation Activity Dozens of blood bags were collected
Kawasan Kalianda Nirwana Resort Kalianda Nirwana Resort
PT Krakatau Lampung Tourism Development (KLTD) selaku anak PT Krakatau Lampung Tourism Development (KLTD), as a subsidiary
perusahaan yang mengelola Kawasan Kalianda Nirwana Resort that manages the Kalianda Nirwana Resort (KNR) property,
(KNR) telah mengembangkan konsep “Agroforestry Park” sebagai developed the concept of “Agroforestry Park” as part of the
bagian dari upaya pengembangan sektor pariwisata sekaligus effort to develop the local community’s economic independence.
mendorong kemandirian ekonomi masyarakat setempat. During the year 2025, KLTD Business Unit conducted various
Sepanjang tahun 2025, Unit Usaha KLTD melaksanakan berbagai Corporate Social Responsibility (CSR) programs that focused on
program Tanggung Jawab Sosial Perusahaan (CSR) yang berfokus Environmental and Social aspects, among others, including the
pada aspek Lingkungan dan Sosial, antara lain sebagai berikut: following:
Jenis Program Pencapaian
Type of Program Achievement
Penanaman tanaman bakau secara berkala untuk mencapai Telah ditanam lebih dari 16.000 pohon bakau di seluruh kawasan
target penanaman bakau seluas 35 Ha untuk menyelamatkan Kalianda Nirwana Resort
pantai Kalianda dari abrasi laut dengan melibatkan berbagai More than 16,000 mangrove trees have been planted throughout
stakeholders the Kalianda Nirwana Resort area.
Regular mangrove planting is being carried out to achieve the
target of planting 35 hectares of mangroves to protect Kalianda's
coast from marine erosion, involving various stakeholders.
Kalianda dari abrasi laut dengan melibatkan berbagai stakeholders
Pemberian hewan Qurban saat Idul Adha Pemberian hewan Qurban di masjid sekitar yang bermanfaat
Giving Qurban during Eid al-Adha bagi puluhan warga sekitar
The distribution of sacrificial animals at a nearby mosque
benefited dozens of local residents.
Pemberian kesempatan kepada UKM untuk berusaha di kawasan Pelayanan posyandu telah melayani lebih dari 30 anak
Collaborating with local Posyandu to improve the welfare of Posyandu services have served more than 30 children
toddlers and the elderly
Pemberian hewan Qurban saat Idul Adha Pembagian Qurban di Masjid Al-Bakrie untuk puluhan warga sekitar
Giving Qurban during Eid al-Adha The distribution of sacrificial animals at a nearby mosque benefited
dozens of local residents.
Pemberian kesempatan kepada UKM untuk berusaha di kawasan Sebanyak 10 (sepuluh) UKM mendapatkan kesempatan berusaha
Providing opportunities for SMEs to do business in the region di kawasan
A total of 10 (ten) SMEs got the opportunity to do business in
the area
Pemeriksaan kesehatan gratis untuk masyarakat sekitar Puluhan orang dari masyarakat sekitar memanfaatkan fasilitas ini
Free health checks for local residents Dozens of people from the surrounding community take
advantage of this facility
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Kinerja Keberlanjutan
Sustainability Performance
Kawasan Bogor Nirwana Residence Bogor Nirwana Residence
Nirwana Residence dikelola oleh PT Graha Andrasentra Bogor Nirwana Residence is managed by PT Graha Andrasentra
Propertindo Tbk (GAP) dengan mengusung konsep “Desa Mandiri Propertindo Tbk (GAP) carrying the concept of “Independent
Bertakwa”. Pengembangan dan pengelolaan Kawasan Bogor Devout Village”. The development and management of Bogor
Nirwana Residence (BNR) diarahkan untuk memenuhi kebutuhan Nirwana Residence (BNR) property is intended for the fulfilment
ekonomi masyarakat sekaligus tetap menjunjung tinggi nilai-nilai of the community’s economic needs, and at the same time holds
spiritual yang telah menjadi karakteristik dan identitas komunitas high the spiritual values that have become the characteristics and
setempat. Sepanjang tahun 2025, Perseroan melalui Unit Usaha identity of the local community. Throughout the year 2025, the
GAP telah melaksanakan berbagai program Tanggung Jawab Company, through GAP Business Unit, conducted various programs
Sosial Perusahaan, antara lain sebagai berikut: of Corporate Social Responsibility, among others, are as follows:
Jenis Program Pencapaian
Type of Program Achievement
Meneruskan kerja sama dengan Taruna Kompos dalam • Lebih dari 300 ton sampah organik dikelola Taruna Kompos.
pemanfaatan sampah organik menjadi kompos • Menambah penghasilan 13 orang dengan rata-rata mencapai
Continuing collaboration with Taruna Kompos in the utilization of Rp 1 juta / bulan / orang
organic waste into compost • Taruna Kompos manages over 300 tons of organic waste.
• This has increased the income of 13 people, averaging Rp 1
million / month / person.
Meneruskan upaya pembinaan atas 8 PAUD yang berada di Setiap tahun, PAUD mendidik lebih dari 190-an anak
bawah naungan BNR Every year, PAUD educates more than 190 children.
Continuing efforts to develop 8 PAUD located in
under the auspices of BNR
Pemberian hewan Qurban saat Idul Adha Pembagian Qurban di Masjid Roosniyah Al-Bakrie untuk ratusan
Giving Qurban during Eid al-Adha warga sekitar sebagai penerima manfaat
Distribution of Qurbani at the Roosniah Al-Bakrie Mosque to
hundreds of local residents as beneficiaries
Kegiatan Donor Darah Puluhan kantong darah berhasil dikumpulkan
Blood Donation Activity Dozens of blood bags were collected
Pemberian kesempatan kepada UKM untuk berusaha di kawasan Puluhan UKM mendapatkan kesempatan berusaha di kawasan
Providing opportunities for SMEs to do business in the region Dozens of SMEs get the opportunity to do business in the area
Program Anak Ceria Puluhan anak dari masyarakat sekitar diberikan kesempatan
Happy Kids Program untuk bermain di taman rekereasi dan diberikan peralatan
sekolah.
Dozens of children from the surrounding community were given
the opportunity to play in the recreation park and were provided
with school supplies.
Kawasan Awana Yogyakarta Awana Yogyakarta
Kawasan Awana Yogyakarta dikelola oleh Unit Usaha “The Alana The Awana Yogyakarta is managed by The Alana Malioboro
Malioboro Hotel and Conference Center”. Pengelolaan kawasan Hotel and Conference Centre Business Unit. Management of
ini diarahkan untuk memastikan masyarakat di sekitar wilayah this property is intended to ensure the surrounding community
operasional memperoleh manfaat yang berkelanjutan, baik dari of the operational area receive sustainable benefits, both from
aspek ekonomi maupun sosial. Sepanjang tahun 2025, Unit Usaha economic and social aspects. Through the year 2025, this
tersebut telah merealisasikan berbagai program Tanggung Jawab Business Unit actualized various Corporate Social Responsibility
Sosial Perusahaan (CSR), antara lain sebagai berikut: (CSR) program, including the following:
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Kinerja Keberlanjutan
Sustainability Performance
Jenis Program Pencapaian
Type of Program Achievement
Memberikan kesempatan kepada pengusaha kecil untuk Sebanyak 3 UKM mendapatkan kesempatan berusaha di
berdagang cinderamata khas Yogyakarta di area hotel Kawasan
Providing opportunities for small businesses to sell Yogyakarta A total of 3 SMEs got the opportunity to do business in Region
souvenirs in the hotel area
Memberikan kesempatan kepada pengayuh becak motor, Sebanyak 5 pengayuh becak mendapatkan kesempatan
kendaraan lokal khas Yogyakarta, untuk berada di area hotel agar berusaha di kawasan
pelanggan hotel yang ingin berkeliling kota menjadi lebih mudah 5 becak drivers were given the opportunity to make some
Providing opportunities for motorbike rickshaw drivers, typical local earnings from driving guests around the city
Yogyakarta vehicles, to be in the hotel area in order hotel customers
who want to get around the city more easily
Pemberian hewan Qurban saat Idul Adha Pembagian Qurban ke tokoh-tokoh masyarakat setempat
Giving Qurban during Eid al-Adha Distribution of Qurban to local community leaders.
Kahuripan Nirwana Sidoarjo Kahuripan Nirwana Sidoarjo
Kawasan Kahuripan Nirwana dikelola oleh PT Mutiara Masyhur The Kahuripan Nirwana is managed by PT Mutiara Masyhur
Sejahtera (MMS) dengan mengedepankan aspek Sosial dan Sejahtera (MMS), putting forward the Social and Environmental
Lingkungan untuk mendukung berbagai tantangan di tengah aspects to support various challenges present in the surrounding
masyarakat sekitar. Sepanjang tahun 2025, Unit Usaha tersebut community. During the year 2025, the Business Unit realized
telah merealisasikan berbagai program Tanggung Jawab Sosial various programs of Corporate Social Responsibility (CSR),
Perusahaan (CSR), antara lain sebagai berikut: including the following:
Jenis Program Pencapaian
Type of Program Achievement
Pemberian hewan Qurban saat Idul Adha Pembagian Qurban ke masyarakat setempat
Giving sacrificial animals during Eid al-Adha Distribution of Qurban to the local community
Penanaman pohon peneduh Melakukan penanaman di kawasan tahap 2 ditandai dengan
Planting shade trees penanaman 3 pohon trembesi oleh Direksi Perseroan
Planting in the phase 2 area was marked by the planting of 3 rain
trees by the Company's Directors.
Penyelenggaraan program Khitanan untuk anak Meningkatkan kesehatan puluhan anak
Implementation of circumcision program for children Improving the health of dozens of children
Program Berbagi Pemberian bantuan makan gratis kepada masyarakat sekitar
Sharing Program secara berkala
Providing free food assistance to the local community on a
regular basis.
Relawan Bakrieland Bakrieland Volunteers
Dalam pelaksanaan setiap program community development, In implementing each community development program, the
Perseroan secara konsisten mendorong keterlibatan aktif karyawan Company consistently encourages the active participation of
agar seluruh insan perusahaan memiliki kepedulian dan komitmen employees so that all company personnel have sense of concern
dalam memberikan kontribusi nyata kepada masyarakat. Komitmen and commitment in giving real contribution to the community.
tersebut diwujudkan melalui program “Relawan Bakrieland”, yang Such commitment is manifested in the “Bakrieland Volunteers”
selaras dengan nilai dan prinsip Trimatra Bakrie. program in line with Bakrie’s Trimatra value and principle.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Kinerja Keberlanjutan
Sustainability Performance
Mendukung Keberlanjutan Usaha Pemasok Lokal Supporting Sustainable Business of Local Suppliers
Sebagai bagian dari upaya mendorong penguatan perekonomian As part of the effort to strengthen community economy and
masyarakat dan pertumbuhan ekonomi lokal di sekitar wilayah local economic growth around the operational area, the company
operasional, Perseroan membuka peluang kerja sama bagi opens the opportunity for cooperation for local suppliers to take
pemasok lokal untuk berperan sebagai mitra usaha Perseroan. part in the Company’s business partners. This initiative is aimed at
Inisiatif ini bertujuan untuk meningkatkan kapasitas dan increasing business capacity and sustainability of local suppliers
keberlanjutan usaha pemasok lokal secara berkelanjutan. on continuous basis.
Sepanjang tahun 2025, total nilai pembelian Perseroan kepada Throughout the year 2025, the total value of the Company’s
pemasok lokal tercatat sebesar Rp60,8 miliar, atau setara dengan purchases from local suppliers was recorded at Rp60.8 billion, or
40,5% dari total nilai pembelian Perseroan pada tahun tersebut. equivalent to 40.5% of the total value of purchases for the year.
Berikut disajikan data nilai pembelian kepada pemasok lokal The table below presents the data of purchase values to local
berdasarkan wilayah operasional Perseroan. suppliers based on the Company’s operational areas.
Nilai Pembelian dari Pemasok Lokal (Rp)
Keterangan
Purchase Value from Local Suppliers (Rp)
Discription
2025 2024 2023
Jakarta 33.474.675.282 22.426.884.927 39.128.056.597
Bogor 20.286.131.996 25.818.673.439 23.575.728.960
Lampung 460.598.299 5.500.535.581 1.936.195.686
D.I. Yogyakarta 6.672.979.674 8.400.322.638 7.157.986.027
Jumlah | Total 60.894.385.251 62.146.416.584 71.797.967.269
Media Pengaduan Masyarakat Public Complaint Media
Perseroan menugaskan fungsi Estate Management di setiap The Company assigned the function of Estate Management at
kawasan untuk menerima dan menindaklanjuti pengaduan, each property to receive and follow-up complaints, grievances
keluhan, maupun masukan dari masyarakat terkait kegiatan and feedback from the public regarding the operational activities
operasional Perseroan maupun Unit Usaha. Dalam menangani of the Company and Business Units. In handling each complaint,
setiap aduan, Perseroan mengedepankan prinsip musyawarah the Company prioritizes the principle of deliberation through
melalui mekanisme dialog dan mediasi, serta memastikan setiap dialogue and mediation mechanisms, and ensuring that every
permasalahan dikelola dan diselesaikan secara tepat sesuai issue is managed and resolved appropriately in accordance with
dengan prosedur internal yang berlaku. applicable internal procedures.
Selama periode pelaporan tahun 2025, tidak terdapat pengaduan During the period of reporting year 2025, there were no complaint
dari masyarakat. received from the public.
Realisasi Anggaran Pengembangan Masyarakat Realization of Community Development Budget
Pada tahun 2025, Perseroan telah merealisasikan anggaran In the year 2025, the Company has actualized the community
pengembangan masyarakat di seluruh wilayah operasional development budget of all operational areas with a total value
dengan total nilai sebesar Rp1,66 miliar, yang dialokasikan untuk of 1.66 billion, allocated to support various social, education,
mendukung berbagai program sosial, pendidikan, lingkungan, dan environmental, and community empowerment programs.
pemberdayaan masyarakat.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Kinerja Keberlanjutan
Sustainability Performance
Realisasi Anggaran
Budget Realization
Bidang
No 2025 2024 2023
Field
Nilai Nilai Nilai
% % %
Value Value Value
A Pendidikan 18.800.000 1,13% 60.600.000 3,49% 20.950.000 1,61%
Education
B Lingkungan 47.025.000 2,83% 9.000.000 0,52% 525.000 0,04%
Environment
C Bidang Sosial 1.515.717.500 91,29% 1.203.796.000 69,37% 994.372.275 76,50%
Social Sector
Olahraga, Kesehatan, dan Kesenian 149.217.500 8,99% 105.710.000 6,09% 115.452.275 8,88%
Sports, Health and Arts
Keagamaan 1.323.900.000 79,73% 1.076.586.000 62,04% 876.920.000 67,46%
Religion
Bencana Alam 35.075.000 2,11% 0 0% 2.000.000 0,15%
Natural Disaster
Sosial Ekonomi 7.525.000 0,45% 21.500.000 1,24% 0 0,00%
Social Economic
D Korporasi 78.840.000 4,75% 462.000.000 26,62% 284.000.000 21,85%
Corporate
Jumlah
1.660.382.500 100% 1.735.396.000 100% 1.299.847.275 100%
Total
ASPEK PELANGGAN TANGGUNG JAWAB SOSIAL CUSTOMER ASPECT SOCIAL RESPONSIBILITY TO
TERHADAP PELANGGAN CUSTOMERS
Sebagai salah satu pengembang properti di Indonesia, Perseroan As one of Indonesia’s property developers, the Company is
berkomitmen untuk menyediakan produk dan layanan properti committed to providing quality property products and services by
yang berkualitas dengan tetap menjunjung tinggi perlindungan continually upholding the protection of customers’ rights. Efforts
hak-hak pelanggan. Upaya peningkatan kualitas produk dan layanan to improve the quality of products and services are carried out
dilakukan secara berkelanjutan melalui berbagai program continuous sustainably through continuous improvement programs based on
improvement, yang didasarkan pada riset tren pasar, kebutuhan market trend research, customers’ needs, as well as evaluation of
pelanggan, serta evaluasi atas kritik dan umpan balik yang diterima. criticisms and feedback received.
Komitmen terhadap keamanan produk dan perlindungan Commitment to safety of products safety and protection of
pelanggan merupakan bagian dari implementasi pilar keberlanjutan customers are part of the implementation of the sustainability
“It’s About the People”, Sebagai bentuk tanggung jawab untuk pillar “It’s About the People,” as a form of responsibility to provide
dapat memberikan yang terbaik untuk pelanggan. the best for the customers.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Kinerja Keberlanjutan
Sustainability Performance
Pada tahun 2025, Perseroan menunjukkan kontribusi nyata dalam In the year 2025, the Company showed real contributions to
mendukung pencapaian Tujuan Pembangunan Berkelanjutan support the achievement of the Sustainable Development Goals
(SDGs) yang relevan dengan aspek perlindungan pelanggan (SDGs) relevant to the customer protection aspect through
melalui berbagai inisiatif, antara lain: various initiatives, among others, as follows:
1. Penyediaan dan penyempurnaan fasilitas ramah disabilitas; 1. Provide and improve facilities for those with disabilities;
2. Penambahan sarana kendaraan listrik yang dapat dimanfaatkan 2. Provide additional electric vehicles for use by customers as
pelanggan sebagai bagian dari upaya mendukung mobilitas part of the efforts to support environmentally friendly means
ramah lingkungan; dan of mobility; and
3. Penguatan inovasi dan pengembangan layanan berkelanjutan. 3. Enhancement in innovation and development of sustainable
services.
Inovasi dan Pengembangan Layanan Berkelanjutan Innovation and Development of Sustainable Services
Industri properti terus berkembang sebagai salah satu sektor The property industry continues to develop as one of the strategic
strategis yang memberikan kontribusi signifikan terhadap sectors that provide significant contribution to the national
perekonomian nasional serta menciptakan efek berganda bagi economy as well as create multiple effects for the supporting
berbagai subsektor pendukung. Sebagai pelaku usaha yang subsectors. As a business player that has long been engaged in the
telah lama berkiprah di industri properti nasional, Perseroan national property industry, the Company places innovation as an
menempatkan inovasi sebagai elemen penting dalam important element in delivering products of quality, sustainability,
menghadirkan produk yang berkualitas, berkelanjutan, dan and responsibility.
bertanggung jawab.
Sebelum melaksanakan proyek baru ataupun mengembangkan Prior to conducting new projects or developing existing projects,
proyek yang telah ada (existing), Perseroan senantiasa melakukan the Company always conducts comprehensive market research
riset pasar secara komprehensif guna memastikan bahwa in order to ensure the products delivered are in line with the needs
produk yang dihadirkan selaras dengan kebutuhan dan dinamika and dynamics of the increasingly growing society.
masyarakat yang terus berkembang.
Selain inovasi produk, Perseroan juga menerapkan inovasi In addition to product innovation, the Company also implements
berkelanjutan dalam strategi pemasaran, antara lain melalui continuous innovation in the marketing strategy, among others,
optimalisasi pemanfaatan media sosial, kerja sama dengan through optimization of the use of social media, cooperation
perusahaan teknologi properti (PropTech), serta kolaborasi with property technology companies (PropTech), as well as
dengan figur publik dan influencer untuk mendukung kegiatan collaboration with public figures and influencers to support
peluncuran produk dan pemasaran. product launching and marketing activities.
Sejalan dengan meningkatnya kebutuhan masyarakat akan In line with the increasing needs of the community for pleasant
kawasan yang nyaman dan ramah lingkungan, Perseroan and environmentallyfriendly properties, the Company is
berkomitmen untuk terus mengembangkan inovasi yang relevan committed to continuously developing innovation that is relevant
dengan bisnis properti, baik dari sisi produk maupun pemasaran to property business, both from the product aspect as well as
yang bertanggung jawab. responsible marketing.
Evaluasi atas Keamanan Produk dan/atau Layanan Assessment on the Safety of Products and/or Services
Keamanan, keselamatan, dan kenyamanan pelanggan yang berada The security, safety, and comfort of customers within the property
di kawasan properti yang dikelola Perseroan dan Unit Usaha areas managed by the Company and Business Units are the main
merupakan prioritas utama. Untuk memastikan hal tersebut, priorities. To ensure this, the Company applies the Standard
Perseroan menerapkan Standard Operating Procedure (SOP) dan Operating Procedure (SOP) and Minimal Service Standard (SPM)
Standar Pelayanan Minimal (SPM) di seluruh lini operasional. throughout all operational lines.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Kinerja Keberlanjutan
Sustainability Performance
Perseroan secara berkala melaksanakan berbagai program evaluasi The Company regularly carries out various assessment programs
dan tindakan preventif guna memastikan fasilitas, bangunan, dan and preventive actions in order to ensure that facilities, buildings,
kawasan operasional telah memenuhi standar keselamatan serta and operational areas comply with the safety standards as well
sertifikasi nasional yang berlaku. Upaya ini meliputi: as applicable national certification. These efforts include the
following:
1. Taman Rekreasi 1. Recreational Park
Seluruh taman rekreasi yang dikelola Perseroan dilengkapi All recreational parks managed by the Company are equipped
dengan wahana yang dirancang untuk berbagai kelompok with play rides for various age groups. Before daily operation,
usia. Sebelum operasional harian, Tim K3 dan Maintenance the OHS and Maintenance Team conducts a trial test run
melakukan uji kelayakan wahana (trial test run) guna on each ride to ensure the security standards are met. The
memastikan standar keamanan terpenuhi. Perseroan juga Company also places an emergency team and lifeguard, as
menempatkan tim tanggap darurat, lifeguard, serta tenaga well as medical staff, to look after the safety of visitors.
medis untuk menjaga keselamatan pengunjung.
Pemeliharaan rutin dilakukan oleh teknisi berkompeten, Routine maintenance is carried out by competent technicians,
termasuk pemeriksaan kesehatan fauna bagi taman rekreasi including the fauna health check for recreational parks with
yang memiliki satwa, serta penyediaan fasilitas pendukung animals, as well as providing supporting facilities such as
seperti tempat ibadah, layanan kesehatan, dan area parkir yang worship rooms, medical services, and secured parking areas.
aman.
2. Hotel 2. Hotel
Perseroan memastikan seluruh unit hotel dilengkapi dengan The Company ensures that all hotel units are equipped with
fasilitas keselamatan dan kesehatan, termasuk peralatan P3K, safety and health facilities, including first aid, wheelchairs,
kursi roda, serta layanan klinik internal. Seluruh hotel telah and internal clinic services. All hotels must pass inspections
lulus pemeriksaan dan pengujian sistem proteksi kebakaran and test runs on the fire protection system by the authorized
oleh instansi berwenang. agency.
3. Pusat Perbelanjaan 3. Shopping Centre
Manajemen pusat perbelanjaan secara rutin melaksanakan The management of shopping centers routinely conducts
simulasi keselamatan yang melibatkan penyewa dan safety simulations that engage tenants and visitors. The
pengunjung. Plaza Festival telah memperoleh Sertifikat Plaza Festival has obtained the Fire Safety Certification from
Keselamatan Kebakaran dari Dinas terkait. the related agency.
4. Gedung Perkantoran 4. Office Building
Gedung perkantoran yang dikelola Perseroan telah memenuhi Office buildings managed by the Company have complied
standar keamanan nasional dan internasional, dilengkapi with the national and international safety standards, are
sarana kesehatan, serta dilakukan pengukuran kualitas udara equipped with medical facilities, as well as applied regular air
secara berkala. quality measurements.
Dengan penerapan sistem pengawasan dan evaluasi yang With the implementation of a comprehensive monitoring and
menyeluruh, seluruh produk Perseroan telah memenuhi standar evaluation system, all Company products have met applicable
keamanan dan regulasi yang berlaku. Pada tahun 2025, tidak safety standards and regulations. In 2025, there were no incidents
terdapat insiden ketidakpatuhan terkait dampak keamanan of non-compliance related to the impact of product safety on
produk terhadap pelanggan. customers.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Kinerja Keberlanjutan
Sustainability Performance
Penarikan Produk dan/atau Layanan Withdrawal of Products and/or Services
Selama tahun 2025, tidak terdapat penarikan atau penutupan aset During the year 2025, there were no recalsl or closings of property
properti milik Perseroan (menunggu konfirmasi). assets owned by the Company (perlu konfirmasi)
Kebijakan Kompensasi dan Kualitas Produk Policy on Compensation and Product Quality
Sebagai bentuk tanggung jawab terhadap pelanggan, Perseroan As a form of responsibility to customers, the Company is
berkomitmen untuk mematuhi seluruh ketentuan peraturan committed to complying with all provisions of the laws and
perundang-undangan terkait kualitas produk, pemeliharaan, dan regulations related to product quality, maintenance, and
kompensasi, antara lain dengan: compensation, among others, through the following:
1. Memberikan pelayanan kepada konsumen secara benar, jujur, 1. Provide appropriate, honest, and non-discriminative services
dan tidak diskriminatif; to customers;
2. Menyampaikan informasi apabila terjadi perubahan jadwal 2. Provide information if there is a change in the unit handover
serah terima unit; schedule;
3. Memberikan kompensasi atas keterlambatan serah terima 3. Provide compensation upon delay in handover schedule in
sesuai perjanjian; dan accordance with the agreement; and
4. Menyediakan jaminan pemeliharaan atas unit yang telah 4. Provide guaranteed maintenance for handed-over units as
diserahterimakan sebagaimana diatur dalam PPJB. stipulated in the Sales Purchase Agreement.
Keamanan, Keselamatan, dan Kenyamanan Pelanggan Security, Safety and Comfort of Customers
Perseroan secara konsisten melaksanakan berbagai program The Company consistently carries out an Occupational Health
Keselamatan dan Kesehatan Kerja (K3) guna memastikan and Safety (OHS) program in order to ensure security, safety,
terjaganya keamanan, keselamatan, dan kenyamanan pelanggan. and comfort of customers are maintained. This program
Program tersebut dilaksanakan untuk memastikan bahwa seluruh is implemented to ensure that all facilities, buildings, and
fasilitas, bangunan, dan area operasional yang dikelola oleh operational areas managed by the Company and Business Units
Perseroan dan Unit Usaha telah memenuhi standar sertifikasi have complied with applicable national certification standards.
nasional yang berlaku.
Selain penerapan pengendalian operasional, Perseroan juga Aside from implementing operational control, the Company also
secara berkelanjutan memberikan edukasi keselamatan kepada continuously holds education sessions on safety for customers
pelanggan melalui berbagai kanal komunikasi, termasuk media through various channels of communication, including social
sosial, sebagai upaya pencegahan terhadap potensi insiden di media, as an effort to prevent the occurrence of potential
kawasan properti yang dikelola Perseroan. incidents in the property areas managed by the Company.
Pada tahun 2025, Perseroan telah merealisasikan anggaran In the year 2025, the Company actualized the budget for a
sebesar Rp3,2 miliar untuk mendukung penyelenggaraan kegiatan total amount of Rp3.2 billion to support the implementation of
usaha pengembangan properti yang aman, selamat, dan nyaman property development business activities that are secured, safe,
bagi pelanggan. and comforting to the customers.
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Kinerja Keberlanjutan
Sustainability Performance
Kinerja K3 Pelanggan Tahun 2025 Performance of Customer Aspect of OHS in 2025
Dalam melakukan pencatatan dan pelaporan kinerja K3, Perseroan In recording and reporting OHS performance, the Company
menerapkan standar klasifikasi insiden sebagai berikut: applies the following incident classification standards as follows:
1. Near Misses, yaitu kejadian yang berpotensi menimbulkan 1. Near Misses: an incident potentially causing an accident;
kecelakaan namun berhasil dicegah melalui tindakan however, it was managed to be prevented through control
pengendalian sehingga tidak menimbulkan insiden; dan action so as to prevent the incident from occurring; and
2. Non-Recordable Incident, yaitu insiden kecelakaan ringan 2. Non-Recordable Incident: an accident that is handled by
yang dapat ditangani melalui prosedur pertolongan pertama first-aid procedure without the need for further medical
(P3K) tanpa memerlukan penanganan medis lanjutan. handling;
3. Recordable Incident: insiden kecelakaan yang membutuhkan 3. Recordable Incident: an accident that requires handling
penanganan lebih dari prosedur pertolongan pertama; dan further than first-aid procedure; and
4. Fatalities: insiden kecelakaan yang mengakibatkan pada 4. Fatalities: an accident that resulted in fatalities.
kematian.
Sampai dengan akhir tahun 2025, Perseroan mencatat 56 insiden Until the end of the year 2025, the Company recorded 56 major
berat, 314 insiden ringan, 292 near misses dan 0 kematian. Seluruh incidents, 314 minor incidents, 292 near misses, and 0 fatalities.
insiden kecelakaan berhasil ditangani dengan baik oleh Tim K3 dan All accidents were appropriately handled by the OHS Team and
on-site klinik yang terdapat di masing-masing Unit Usaha the on-site clinic available in each Business Unit.
Jumlah Insiden
Tipe Insiden Number of Incident
Type of Incident
2025 2024 2023
Near Misses 292 462
363
Near Misses
Insiden Ringan 341 439
308
Minor Incident
Insiden Berat 56 59
38
Major Incident
Kematian 0 0 0
Fatalities
Pusat Pengaduan Pelanggan Customer Complaint Centre
Perseroan meyakini bahwa kepercayaan dan loyalitas pelanggan The Company believes that customers’ trust and loyalty are
merupakan faktor fundamental dalam mendukung keberlanjutan fundamental factors in supporting sustainability and long-term
dan pertumbuhan usaha jangka panjang. Sejalan dengan komitmen business growth. In line with this commitment, the Company
tersebut, Perseroan menyediakan sarana pengaduan resmi yang provides an official complaint center that can be accessed by all
dapat diakses oleh seluruh pelanggan untuk menyampaikan customers to submit their complaints, suggestions, and feedback
keluhan, saran, maupun masukan terkait produk dan layanan related to the products and services of the Company through
Perseroan melalui kanal berikut: such channels as follows:
1. PT Bakrie Swasakti Utama: (021) 5292 0090 1. PT Bakrie Swasakti Utama: (021) 5292 0090
2. PT Graha Andrasentra Propertindo Tbk: (0251) 821 1290 2. PT Graha Andrasentra Propertindo Tbk: (0251) 821 1290
3. PT Krakatau Lampung Tourism Development: (021) 5794 3. PT Krakatau Lampung Tourism Development: (021) 5794
2157 2157
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Kinerja Keberlanjutan
Sustainability Performance
Selain menyediakan kanal pengaduan terpusat, Perseroan juga Aside from providing the complaint centrer channel, the Company
memastikan tersedianya unit kerja khusus di setiap produk dan also ensures the availability of a special work unit in each product
kawasan operasional yang bertanggung jawab atas penanganan and operational area responsible for direct handling of customer
keluhan pelanggan secara langsung. Untuk produk perkantoran, complaints. For office, residential, and apartment products,
residensial, dan apartemen, fungsi tersebut dijalankan oleh Estate this function is carried out by the Estate Management through
Management melalui personel Customer Service. Sementara itu, Customer Service personnel. Meanwhile, for hotel products,
untuk produk hotel, pusat perbelanjaan, taman rekreasi, serta unit shopping centerrs, recreational parks as well as food & beverage
usaha food & beverages, Perseroan menyediakan unit Customer business units, the Company provides a Customer Care unit that
Care yang berfokus pada layanan dan penanganan pengaduan is focused on services and handling customer complaints.
pelanggan.
Pengukuran Keluhan dan Kepuasan Pelanggan Measurement of Customer Complaint and Satisfaction
Perseroan secara terbuka menerima seluruh kritik, saran, dan The Company openly accepts all criticism, suggestions, and
masukan dari pelanggan sebagai dasar evaluasi dan perbaikan feedback from customers as a basis for continuous evaluation
berkelanjutan terhadap kualitas produk dan layanan. Dalam hal and improvement towards quality products and services. In
penanganan pengaduan, Perseroan telah menetapkan prosedur the context of handling complaints, the Company established
khusus yang mengatur mekanisme pencatatan, penanganan, special procedures that regulate the mechanism of recording
serta tindak lanjut atas setiap keluhan yang diterima melalui kanal and handling as well as following-up on each complaint received
pengaduan resmi. through the official complaint channel.
Hingga akhir tahun 2025, sebanyak 100% keluhan pelanggan telah Until the end of the year 2025, as many as 100% of customer
berhasil ditindaklanjuti oleh unit terkait di masing-masing Unit complaints were successfully handled by the related unit at each
Usaha sesuai dengan ketentuan dan Service Level Agreement Business Unit in accordance with applicable provisions and the
(SLA) yang berlaku. Berikut disajikan data hasil pengukuran Service Level Agreement (SLA). The following table presents data
penanganan keluhan pelanggan: on the results of measuring the handling of customer complaints:
Uraian
2025 2024 2023
Description
Jumlah Keluhan | Number of Complaint 1.240 1.106 2.527
Keluhan Terselesaikan | Complaints Handled 1.240 1.104 2.526
Keluhan dalam Proses Penyelesaian
0 2 1
Complaints in Handling Process
Perseroan memastikan bahwa setiap laporan pengaduan atau The Company ensures that each complaint report or complaint
keluhan yang diterima melalui seluruh kanal pengaduan resmi received through the official complaint channel is followed-up on
ditindaklanjuti secara tepat waktu dan sesuai dengan Service in timely manner and in accordance with the applicable internal
Level Agreement (SLA) internal yang berlaku. Service Level Agreement (SLA).
Selain mekanisme penanganan keluhan, Perseroan juga secara Aside from the complaint handling mechanism, the Company also
konsisten melakukan survei kepuasan pelanggan serta memantau consistently conducts customer satisfaction surveys as well as
berbagai platform independen yang berkaitan dengan produk, monitors various independent platforms related to the Company’s
layanan, dan pengalaman pelanggan Perseroan. Pemantauan ini products, services, and customers’ experiences. This monitoring is
dilakukan sebagai bagian dari upaya evaluasi berkelanjutan untuk carried out as part of the efforts to continuously evaluate to improve
meningkatkan kualitas layanan dan menjaga kepuasan pelanggan. the quality of services and maintain customers’ satisfaction. The
Berikut disajikan data rekapitulasi tingkat kepuasan pelanggan following table presents data on the recapitulation of the level of
atas produk Perseroan: customers’ satisfaction with Company products:
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Kinerja Keberlanjutan
Sustainability Performance
Hotel
Hotel
1% 1% 1% 1%
4% 1% 1% 5% 5%
17% 15%
19%
77%
74% 78%
2025 2024 2023
Sangat Puas | Very Satisfied Puas | Satisfied Rata-rata | Average Buruk | Poor Sangat Buruk | Very Poor
Mal
Shopping Center
2% 1% 2% 1% 2% 1% 7%
8% 7%
20% 20%
20%
70% 70% 71%
2025 2024 2023
Sangat Puas | Very Satisfied Puas | Satisfied Rata-rata | Average Buruk | Poor Sangat Buruk | Very Poor
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Kinerja Keberlanjutan
Sustainability Performance
Taman Rekreasi
Theme Park
6% 1% 2% 1% 2% 1%
10% 11%
23%
24%
37%
55%
65% 62%
2025 2024 2023
Sangat Puas | Very Satisfied Puas | Satisfied Rata-rata | Average Buruk | Poor Sangat Buruk | Very Poor
Apartemen
Apartment
4% 2% 4% 2% 4% 2%
32% 31% 31%
31%
31%
31%
32%
32% 33%
2025 2024 2023
Sangat Puas | Very Satisfied Puas | Satisfied Rata-rata | Average Buruk | Poor Sangat Buruk | Very Poor
Rencana Pengembangan Praktik Keberlanjutan Sustainability Practice Development Plan
Di masa datang, Perseroan akan terus melakukan pemantauan atas Ahead, the Company will continue to monitor the various
berbagai regulasi terkait praktik keberlanjutan yang berdampak regulations related to sustainability practices that impact the
pada Perseroan sebagai dasar bagi pengembangan selanjutnya Company as a basis for future developments.
268 PT Bakrieland Development Tbk • Laporan Tahunan 2025 Annual Report www.bakrieland.com
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FORMULIR
Formulir UmpanUMPAN BALIK
LAPORAN
Balik LaporanTERINTEGRASI
Terintegrasi
BAKRIELAND
Bakrieland TahunTAHUN
2025 2022
Feedback
Feedback Form
Form
Bakrieland
BakrielandIntegrated Report
Integrated FY2022
Report FY2025
Kepada Yth
Corporate Secretary
PT Bakrieland Development Tbk
Wisma Bakrie 1 Lantai 6
Jl. H.R. Rasuna Said Kav B-1, Kuningan,
Jakarta Selatan
Mohon beri tanda pada pemangku kepentingan yang paling menjelasakan siapa anda?
Please tick the box for the stakeholder group that best describes you:?
Karyawan | Employee
Kontraktor/Sub-Kontraktor/Vendor/Pemasok | Contractor/Sub-Contractor/Vendor/Supplier
Pelanggan | Customer
Investor/Analis Keuangan/Pemegang Saham | Investor/Financial Analyst/Shareholders
Regulator | Regulator
Organisasi Non-Pemerintah | NGO
Media | Media
Mahasiswa/Akademika | Student/Academics
Lain-Lain | Others: ___________________
Mohon menilai laporan ini: (1 TIDAK BAIK sampai dengan 5 SANGAT BAIK)
Please rate the report for: (1 being POOR up to 5 being EXCELLENT)
Parameter 1 2 3 4 5
Memenuhi kebutuhan informasi anda | Meeting your information needs
Kelengkapan konten | Content completeness
Transparansi | Transparency
Kejelasan dan mudah untuk dimengerti | Clarity and easy to understand
Mudah untuk mencari informasi | Ease in finding information
Secara keseluruhan | Overall
2022 Annual Report Bakrieland 399
Page 272
Laporan ini memiliki bagian-bagian berikut ini:
The report has these following sections:
Apakah anda Apakah bagian ini
Bagian mengakses bagian ini? bermanfaat dan
Section Did you access this berwawasan luas?
section? Is it useful/insightful?
Tentang Laporan Terintegrasi Ini | About this Integrated Report
Kisah Keberlanjutan Bakrieland | Bakrieland Sustainability Story
Profil Usaha Keberlanjutan | Sustainable Business Profile/Highlights
Profil dan Ikhtisar Perusahaan | Corporate Profile
Peristiwa Penting | Main Events
Laporan Dewan Komisaris | Report of the Board of Commissioners
Laporan Dewan Direksi | Report of the Board of Directors
Diskusi & Analisa Manajemen | Management Discussion & Analysis
Tata Kelola Perusahaan | Corporate Governance
Tanggung Jawab Sosial Perusahaan Terpadu
Integrated & Sustainable Corporate Social Responsibility
Isu material mana yang menurut anda paling informatif atau bermanfaat?
Which of our most material issues did you find informative or useful?
Apakah data dan informasi yang disampaikan
kepada anda sudah cukup?
Isu Material Is data and information presented sufficient for you?
Material Issues
Terlalu Banyak Cukup Terlalu Sedikit
Too Much Sufficient Too Little
Perkembangan sosio-ekonomi masyarakat sekitar
Socio-economic development of the surrounding
communities
Kegiatan pengembangan masyarakat
Community development activities
Fasilitas dan tindakan terkait kesehatan, keselamatan dan
keamanan pelanggan
Customer health, safety and security facilities and
measures
Pengukuran dan umpan balik/masukan terkait kepuasan
pelanggan
Customer satisfaction measurement and feedbacks
Remunerasi dan Tunjangan
Remuneration and Benefit
Pelatihan & Pengembangan
Training & Development
400 Bakrieland Laporan Tahunan 2022
Page 273
Apakah data dan informasi yang disampaikan
kepada anda sudah cukup?
Isu Material Is data and information presented sufficient for you?
Material Issues
Terlalu Banyak Cukup Terlalu Sedikit
Too Much Sufficient Too Little
Kinerja keuangan yang sehat
Healthy financial performance
Penyediaan perumahan yang terjangkau, berkualitas,
aman dan nyaman
Provision of affordable, quality, safe and comfortable
housing
Perbaikan kesejahteraan masyarakat
Improvement of community welfare
Praktek pengadaan dan pemasok lokal
Procurement practice and local suppliers
Kebijakan rekrutmen lokal
Local recruitment policy
Kesehatan dan keselamatan kerja
Occupation health and safety
Analisis risiko lingkungan konstruksi
Construction environmental risk analysis
Area hijau dan rancangan bangunan
Green area and building design
Energi, air, dan emisi
Energy, water, and emission
Manajemen pemasok
Supplier management
Penggunaan materi ramah lingkungan
Green material usage
Manajemen jejak lingkungan properti
Property environmental footprint management
Manajemen dampak sosial properti
Property social impact management
Keberagaman dan perlindungan hak-hak asasi manusia
Diversity and human rights protection
2022 Annual Report Bakrieland 401
Page 274
Apakah laporan ini menjawab isu-isu yang penting untuk anda tentang kinerja keberlanjutan kami?
Does the report address your main concerns about our sustainability performance?
Ya Tidak
Yes c No c
Harap jelaskan:
Please elaborate:
Bagaimana kami dapat memperbaiki laporan ini di masa yang akan datang?
How could we improve this report in the future?
== TERIMA KASIH | THANK YOU ==
402 Bakrieland Laporan Tahunan 2022
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Surat Pernyataan
Dewan Komisaris dan Direksi
Statement from the Board of Commissioners
and the Board of Directors
Yang bertanda tangan di bawah ini telah membaca dan memeriksa The undersigned have read and duly examined and approved the
dengan seksama serta menyetujui isi dari naskah Buku Laporan Annual Report of the Company for the year 2025, which includes
Tahunan Perusahaan tahun 2025, yang di dalamnya juga memuat the Financial Statements for the year 2025.
Laporan Keuangan Perusahaan untuk tahun buku 2025.
Dewan Komisaris
Board of Commissioners
Armansyah Yamin Bambang Irawan Hendradi Kanaka Puradiredja
Komisaris Presiden Komisaris Komisaris Independen
Commissioner President Commissioner Independent Commissioner
Direksi
Board of Directors
Melky Aliandri Resza Adikreshna Sisilia
Direktur Presiden Direktur Direktur
Director President Director Director
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Referensi SEOJK Nomor 16/ SEOJK.04/2021:
Laporan Tahunan Emiten atau Perusahaan Publik
SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
Keterangan Description
Page
I. Ketentuan Umum I. General Provision
1. Dalam Surat Edaran Otoritas Jasa Keuangan ini yang 1. In this Financial Services Authority Circular Letter what is
dimaksud dengan: meant by:
a. Laporan Tahunan adalah laporan a. The Annual Report is a report on the Board of
pertanggungjawaban Direksi dan Dewan Directors and Board of Commissioners accountability
Komisaris dalam melakukan pengurusan dan in managing and supervising issuers or public
pengawasan terhadap emiten atau perusahaan companies within a period of 1 (one) fiscal year to
publik dalam kurun waktu 1 (satu) tahun buku ✓ the general meeting of shareholders prepared based
kepada rapat umum pemegang saham yang on the provisions of the Financial Services Authority
disusun berdasarkan ketentuan dalam Peraturan Regulation concerning the Annual Report of issuers or
Otoritas Jasa Keuangan mengenai Laporan public companies
Tahunan emiten atau perusahaan publik.
b. Emiten adalah pihak yang melakukan penawaran b. Issuers are parties who make public offerings
umum. ✓
c. Perusahaan Publik adalah perseroan yang c. A Public Company is a company whose shares
sahamnya telah dimiliki paling sedikit are owned by at least 300 (three hundred)
oleh 300 (tiga ratus) pemegang saham shareholders and has a paid-up capital of at least
dan memiliki modal disetor paling sedikit Rp3,000,000,000.00 (three billion rupiah) or a
Rp3.000.000.000,00 (tiga miliar rupiah) atau ✓ number of shareholders and paid-up capital as
suatu jumlah pemegang saham dan modal determined by the Financial Services Authority
disetor yang ditetapkan oleh Otoritas Jasa
Keuangan.
d. Perusahaan Terbuka adalah Emiten yang telah d. A Public Company is an Issuer that has made a public
melakukan penawaran umum efek bersifat ✓ offering of equity securities or a Publically- listed
ekuitas atau Perusahaan Publik. Company
e. Laporan Keberlanjutan (Sustainability Report) e. A Sustainability Report is a report published to the
adalah laporan yang diumumkan kepada public that contains the economic, financial, social,
masyarakat yang memuat kinerja ekonomi, and environmental performance of a financial service
keuangan, sosial, dan lingkungan hidup suatu ✓ institution, Issuer, and Public Company in running a
lembaga jasa keuangan, Emiten, dan Perusahaan sustainable business
Publik dalam menjalankan bisnis berkelanjutan.
f Direksi: ✓ f Board of Directors:
1) bagi Emiten atau Perusahaan Publik 1) For an Issuer or a Public Company in
berbentuk badan hukum perseroan terbatas the form of a limited liability company,
adalah Direksi sebagaimana dimaksud dalam it is the Board of Directors as referred
Peraturan Otoritas Jasa Keuangan mengenai ✓ to in the Financial Services Authority
Direksi dan Dewan Komisaris Emiten atau Regulation concerning the Board of
Perusahaan Publik; dan Directors and Board of Commissioners of
an Issuer or Public Company; and
2) bagi Emiten atau Perusahaan Publik 2) For an Issuer or a Public Company in
berbentuk badan hukum selain perseroan the form of a legal entity other than a
terbatas adalah organ yang melaksanakan limited liability company, it is the body
pengurusan badan hukum tersebut ✓ that carries out the management of the
sebagaimana dimaksud dalam peraturan legal entity as referred to in the laws and
perundang- undangan mengenai badan regulations concerning the legal entity.
hukum tersebut.
g. Dewan Komisaris: ✓ g. Board of Commissioners:
1) bagi Emiten atau Perusahaan Publik 1) For an Issuer or a Public Company in
berbentuk badan hukum perseroan terbatas the form of a limited liability company,
adalah Dewan Komisaris sebagaimana the Board of Commissioners as referred
dimaksud dalam Peraturan Otoritas Jasa ✓ to in the Financial Services Authority
Keuangan mengenai Direksi dan Dewan Regulation concerning the Board of
Komisaris Emiten atau Perusahaan Publik; Directors and Board of Commissioners of
dan an Issuer or Public Company; and
2) bagi Emiten atau Perusahaan Publik 2) For the Issuer or Public Company in the
berbentuk badan hukum selain perseroan form of a legal entity other than a limited
terbatas adalah organ yang melakukan liability company, it is the body that
pengawasan badan hukum tersebut ✓ supervises the legal entity as referred to
sebagaimana dimaksud dalam peraturan in the laws and regulations concerning the
perundang- undangan mengenai badan legal entity.
hukum tersebut.
h. Rapat Umum Pemegang Saham yang selanjutnya h. General Meeting of Shareholders hereinafter
disingkat RUPS: ✓ abbreviated as GMS:
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Referensi SEOJK Nomor 16/ SEOJK.04/2021: Laporan Tahunan Emiten atau Perusahaan Publik
SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
Keterangan Description
Page
1) bagi Emiten atau Perusahaan Publik 1) For an Issuer or a Public Company in the
berbentuk badan hukum perseroan terbatas form of a limited liability company, it is
adalah RUPS sebagaimana dimaksud dalam the GMS as referred to in the Financial
Peraturan Otoritas Jasa Keuangan mengenai ✓ Services Authority Regulation concerning
Rencana dan Penyelenggaraan Rapat Umum the Planning and Organizing of the
Pemegang Saham Perusahaan Terbuka; dan General Meeting of Shareholders of a
Public Company; and
2) bagi Emiten atau Perusahaan Publik 2) For an Issuer or Public Company in the
berbentuk badan hukum selain perseroan form of a legal entity other than a limited
terbatas adalah organ yang mempunyai liability company, it is the body that has
wewenang yang tidak diberikan kepada authority that is not given to any other
organ yang melaksanakan fungsi pengurusan ✓ body that carries out management and
dan fungsi pengawasan, dalam batas yang supervisory functions, within the limits
ditentukan dalam peraturan perundang- specified in the legislation and/or articles
undangan dan/atau anggaran dasar yang of association governing the legal entity.
mengatur badan hukum tersebut.
2. Laporan Tahunan Emiten atau Perusahaan Publik 2. The Annual Report of Issuers or Public Companies is
merupakan sumber informasi penting bagi investor an important source of information for investors or
atau pemegang saham sebagai salah satu dasar shareholders as one of the basic considerations in making
pertimbangan dalam pengambilan keputusan investasi ✓ investment decisions and a means of supervision of
dan sarana pengawasan terhadap Emiten atau Issuers or Public Companies.
Perusahaan Publik.
3. Seiring dengan perkembangan pasar modal dan 3. Along with the development of the capital market and the
meningkatnya kebutuhan investor atau pemegang increasing need for information disclosure by investors
saham atas keterbukaan informasi, Direksi dan Dewan or shareholders, the Board of Directors and the Board of
Komisaris dituntut untuk menyajikan informasi yang ✓ Commissioners are required to present quality, accurate,
berkualitas, akurat, dan akuntabel melalui Laporan and accountable information through the Annual Reports
Tahunan Emiten atau Perusahaan Publik. of Issuers or Public Companies.
4. Laporan Tahunan yang disusun secara teratur dan 4. Annual Reports that are prepared regularly and
informatif dapat memberikan kemudahan bagi investor informatively can provide convenience for investors or
atau pemegang saham dan pemangku kepentingan ✓ shareholders and stakeholders in obtaining the required
dalam memperoleh informasi yang dibutuhkan. information.
5 Surat Edaran Otoritas Jasa Keuangan ini merupakan 5 This Financial Services Authority Circular is a guideline
pedoman bagi Emiten atau Perusahaan Publik yang for Issuers or Public Companies that must be applied in
wajib diterapkan dalam menyusun Laporan Tahunan ✓ preparing Annual Reports and Sustainability Reports.
dan Laporan Keberlanjutan.
II. Bentuk Laporan Tahunan II. Format of Annual Report
1. Laporan Tahunan disajikan dalam bentuk dokumen 1. Annual Report should be presented in the printed format
cetak dan salinan dokumen elektronik. ✓ and in electronic document copy..
2. Laporan Tahunan yang disajikan dalam bentuk 2. The printed version of the Annual Report should be
dokumen cetak, dicetak pada kertas yang berwarna printed on light-colored paper of fine quality, in A4 size,
terang, berkualitas baik, berukuran A4, dijilid, dan dapat ✓ bound and can be reproduced in good quality.
diperbanyak dengan kualitas yang baik.
3. Laporan Tahunan dapat menyajikan informasi berupa 3. The Annual Report may present information in the form
gambar, grafik, tabel, dan/atau diagram dengan of pictures, graphs, tables, and/or diagrams by including
mencantumkan judul dan/atau keterangan yang jelas, ✓ clear titles and/or descriptions, so that they are easy to
sehingga mudah dibaca dan dipahami. read and understand.
4. Laporan Tahunan yang disajikan dalam bentuk salinan 4. The Annual Report presented in electronic document
dokumen elektronik merupakan Laporan Tahunan yang ✓ format is the Annual Report converted into pdf format.
dikonversi dalam format pdf.
III. Isi Laporan Tahunan ✓ III. Content Of Annual Report
1. Laporan Tahunan paling sedikit memuat informasi 1. Annual Report should contain at least the following
mengenai: ✓ information:
a. Ikhtisar data keuangan penting; ✓ a. Summary of key financial information;
b. Informasi saham (jika ada); ✓ b. Stock information (if any);
c. Laporan Direksi; ✓ c. The Board of Directors report;
d. Laporan Dewan Komisaris; ✓ d. The Board of Commissioners report;
e. Profil Emiten atau Perusahaan Publik; ✓ e. Profile of Issuer or Public Company;
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Referensi SEOJK Nomor 16/ SEOJK.04/2021: Laporan Tahunan Emiten atau Perusahaan Publik
SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
Keterangan Description
Page
f. Analisis dan pembahasan manajemen; ✓ f. Management discussion and analysis;
g. Tata kelola Emiten atau Perusahaan Publik; g. Corporate governance applied by the Issuer or Public
✓ Company;
h. Tanggung jawab sosial dan lingkungan Emiten atau h. Corporate social and environmental responsibility of
Perusahaan Publik; ✓ the Issuer or Public Company;
i. Laporan keuangan tahunan yang telah diaudit; dan ✓ i. Audited annual report; and
j. Surat pernyataan anggota Direksi dan anggota j. Statement that the Board of Directors and the Board
Dewan Komisaris tentang tanggung jawab atas ✓ of Commissioners are fully responsible for the Annual
Laporan Tahunan; Report;
2. Uraian Isi Laporan Tahunan 2. Description of Content of Annual Report
a. Ikhtisar Data Keuangan Penting a. Summary of Key Financial Information
Ikhtisar Data Keuangan Penting memuat Summary of Key Financial Information contains
informasi keuangan yang disajikan dalam bentuk financial information presented in comparison
perbandingan selama 3 (tiga) tahun buku atau with previous 3 (three) fiscal years or since
sejak memulai usahanya jika Emiten atau commencement of business if the Issuers or the
Perusahaan Publik tersebut menjalankan kegiatan Public Company commencing the business less than
usahanya kurang dari 3 (tiga) tahun, paling sedikit 3 (three) years, at least contain:
memuat:
1) pendapatan/penjualan; 1) income/sales;
2) laba bruto; 2) gross profit;
3) laba (rugi); 3) profit (loss);
4) jumlah laba (rugi) yang dapat diatribusikan 4) total profit (loss) attributable to equity holders
kepada pemilik entitas induk dan 15 of the parent entity and non-controlling
kepentingan non pengendali; interest;
5) total laba (rugi) komprehensif; 5) total comprehensive profit (loss);
6) jumlah laba (rugi) komprehensif yang dapat 6) total comprehensive profit (loss) attributable
diatribusikan kepada pemilik entitas induk to equity holders of the parent entity and non
dan kepentingan non pengendali; controlling interest;
7) laba (rugi) per saham; 7) earning (loss) per share;
8) jumlah aset; 8) total assets;
9) jumlah liabilitas; 9) total liabilities;
10) jumlah ekuitas; 10) total equities;
11) rasio laba (rugi) terhadap jumlah aset; 11) profit (loss) to total assets ratio;
12) rasio laba (rugi) terhadap ekuitas; 12) profit (loss) to equities ratio;
13) rasio laba (rugi) terhadap pendapatan/ 13) profit (loss) to income ratio;
penjualan;
14) rasio lancar; 14) current ratio;
15) rasio liabilitas terhadap ekuitas; 16 15) liabilities to equities ratio;
16) rasio liabilitas terhadap jumlah aset; dan 16) liabilities to total assets ratio; and
17) informasi dan rasio keuangan lainnya yang 17) other information and financial ratios relevant
relevan dengan Emiten atau Perusahaan to the Issuer or Public Company and type of
Publik dan jenis industrinya; industry;
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Referensi SEOJK Nomor 16/ SEOJK.04/2021: Laporan Tahunan Emiten atau Perusahaan Publik
SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
Keterangan Description
Page
b. Informasi Saham b. Stock Information
Informasi Saham (jika ada) paling sedikit memuat: Stock Information (if any) at least contains:
1) saham yang telah diterbitkan untuk setiap 1) shares issued for each three-month period in
masa triwulan (jika ada) yang disajikan the last 2 (two) fiscal years (if any), at least
dalam bentuk perbandingan selama 2 (dua) covering:
tahun buku terakhir, paling sedikit meliputi:
a) jumlah saham yang beredar; a) number of outstanding shares;
b) kapitalisasi pasar berdasarkan harga b) market capitalization based on the price
pada Bursa Efek tempat saham at the Stock Exchange where the shares
dicatatkan; listed on;
c) harga saham tertinggi, terendah, dan c) highest share price, lowest share price,
penutupan berdasarkan harga pada closing share price at the Stock Exchange
Bursa Efek tempat saham dicatatkan; where the shares listed on; and
17
dan
d) volume perdagangan pada Bursa Efek d) share volume at the Stock Exchange
tempat saham dicatatkan; where the shares listed on;
Informasi pada huruf a) diungkap oleh Information in point a) should be disclosed by
Emiten yang merupakan Perusahaan the Issuer, the public company whose shares is
Terbuka yang sahamnya tercatat maupun listed or not listed in the Stock Exchange;
tidak tercatat di Bursa Efek;
Informasi pada huruf b), c), dan huruf d) Information in point b), point c), and point
hanya diungkapkan jika Emiten merupakan d) only be disclosed if the Issuer is a public
Perusahaan Terbuka dan sahamnya tercatat company whose shares is listed in the Stock
di Bursa Efek; Exchange;
2) dalam hal terjadi aksi korporasi, seperti 2) in the event of corporate actions, including
pemecahan saham (stock split), stock split, reverse stock, dividend, bonus
penggabungan saham (reverse stock), share, and change in par value of shares, then
dividen saham, saham bonus, dan the share price referred to in point 1), should be
perubahan nilai nominal saham, informasi added with explanation on:
saham sebagaimana dimaksud pada angka
1) ditambahkan penjelasan paling sedikit
mengenai:
a) tanggal pelaksanaan aksi korporasi; a) date of corporate action;
b) rasio pemecahan saham (stock split), b) stock split ratio, reverse stock, dividend,
penggabungan saham (reverse stock), bonus shares, and change in par value of
dividen saham, saham shares;
c) jumlah saham beredar sebelum dan c) number of outstanding shares prior to and
sesudah aksi korporasi; dan after corporate action; and
d) jumlah efek konversi yang dilaksanakan d) The number of convertible securities
(jika ada); dan exercised (if any); and
e) harga saham sebelum dan sesudah aksi e) share price prior to and after corporate
korporasi; 18 action;
3) dalam hal terjadi penghentian sementara 3) in the event that the company’s shares were
perdagangan saham (suspension), dan/ suspended and/or delisted from trading during
atau penghapusan pencatatan saham the year under review, then the Issuers or
(delisting) dalam tahun buku, Emiten atau Public Company should provide explanation on
Perusahaan Publik menjelaskan alasan the reason for the suspension and/or delisting;
penghentian sementara perdagangan and
saham (suspension) dan/atau penghapusan
pencatatan saham (delisting) tersebut; dan
4) dalam hal penghentian sementara 4) in the event that the suspension and/or
perdagangan saham (suspension) dan/atau delisting as referred to in point 3) was still in
penghapusan pencatatan saham (delisting) effect until the date of the Annual Report,
sebagaimana dimaksud pada angka 3) masih then the Issuer or the Public Company should
berlangsung hingga akhir periode Laporan also explain the corporate actions taken by the
Tahunan, Emiten atau Perusahaan Publik company in resolving the suspension and/or
menjelaskan tindakan yang dilakukan untuk delisting;
menyelesaikan penghentian sementara
perdagangan saham (suspension) dan/atau
penghapusan pencatatan saham (delisting)
tersebut;
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Referensi SEOJK Nomor 16/ SEOJK.04/2021: Laporan Tahunan Emiten atau Perusahaan Publik
SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
Keterangan Description
Page
c. Laporan Direksi c. The Board of Directors Report
Laporan Direksi paling sedikit memuat: The Board of Directors Report should at least contain
the following items:
1) uraian singkat mengenai kinerja Emiten atau 1) the performance of the Issuer or Public
Perusahaan Publik, paling sedikit meliputi: Company, at least covering:
69
a) strategi dan kebijakan strategis Emiten a) strategy and strategic policies of the
atau Perusahaan Publik; Issuer or Public Company;
b) peranan Direksi dalam perumusan b) Role of the Board of Directors in
strategi dan kebijakan strategis Emiten formulating strategies and strategic
atau Perusahaan Publik; policies of Issuers or Public Companies;
c) proses yang dilakukan Direksi untuk c) Process carried out by the Board of
memastikan implementasi strategi 70 Directors to ensure the implementation of
Emiten atau Perusahaan Publik; the Issuer’s or Public Company’s strategy;
d) perbandingan antara hasil yang dicapai d) comparison between achievement of
dengan yang ditargetkan; dan 72 results and targets; and
e) kendala yang dihadapi Emiten atau e) challenges faced by the Issuer or Public
Perusahaan Publik; 73 Company;
2) gambaran tentang prospek usaha; 2) description on business prospects;
3) penerapan tata kelola Emiten atau 3) implementation of good corporate governance
75
Perusahaan Publik; dan by Issuer or Public Company; and
4) perubahan komposisi anggota Direksi dan 4) changes in the composition of the Board of
78
alasan perubahannya (jika ada); Directors and the reason behind (if any);
d. Laporan Dewan Komisaris d. The Board of Commissioners Report
Laporan Dewan Komisaris paling sedikit memuat: The Board of Commissioners Report should at least
contain the following items:
61
1) Penilaian terhadap kinerja Direksi mengenai 1) Assessment on the performance of the Board
pengelolaan Emiten atau Perusahaan Publik; of Directors in managing the Issuer or the
Public Company;
2) Pengawasan terhadap implementasi strategi 2) Supervision on the implementation of the
Emiten atau Perusahaan Publik; strategy of the Issuer or Public Company;
3) Pandangan atas prospek usaha Emiten atau 62 3) View on the business prospects of the Issuer
Perusahaan Publik yang disusun oleh Direksi; or Public Company as established by the Board
of Directors;
4) Pandangan atas penerapan tata kelola 4) View on the implementation of the corporate
63
Emiten atau Perusahaan Publik; governance by the Issuer or Public Company;
5) Perubahan komposisi anggota Dewan 5) Changes in the composition of the Board of
Komisaris dan alasan perubahannya (jika 64 Commissioners and the reason behind (if any);
ada); dan and
e. Profil Emiten atau Perusahaan Publik e. Profile of the Issuer or Public Company
Profil Emiten atau Perusahaan Publik paling sedikit Profile of the Issuer or Public Company should cover
memuat: at least:
1) Nama Emiten atau Perusahaan Publik 1) Name of Issuer or Public Company, including
termasuk apabila terdapat perubahan change of name, reason of change, and the
26
nama, alasan perubahan, dan tanggal efektif effective date of the change of name during
perubahan nama pada tahun buku; the year under review;
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Referensi SEOJK Nomor 16/ SEOJK.04/2021: Laporan Tahunan Emiten atau Perusahaan Publik
SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
Keterangan Description
Page
2) Akses terhadap Emiten atau Perusahaan 2) Access to Issuer or Public Company, including
Publik termasuk kantor cabang atau kantor branch office or representative office, where
perwakilan yang memungkinkan masyarakat public can have access of information of the
dapat memperoleh informasi mengenai Issuer or Public Company, which include:
Emiten atau Perusahaan Publik, meliputi:
a) Alamat; a) Address;
25
b) Nomor telepon; b) Telephone number;
c) Nomor faksimili; c) Facsimile number;
d) Alamat surat elektronik; dan d) E-mail address; and
e) Alamat Situs Website; e) Website address;
3) Riwayat singkat Emiten atau Perusahaan 3) Brief history of the Issuer or Public Company;
26-27
Publik;
4) Visi dan misi Emiten atau Perusahaan Publik; 4) Vision and mission of the Issuer or Public
32
Company;
5) Kegiatan usaha menurut anggaran dasar 5) Line of business according to the latest Articles
terakhir, kegiatan usaha yang dijalankan of Association, and types of products and/or
33
pada tahun buku, serta jenis barang dan/ services produced;
atau jasa yang dihasilkan;
6) Wilayah operasional Emiten atau Perusahaan 6) Operational area of the Issuer or Public
34-35
Publik; Company
7) Struktur organisasi Emiten atau Perusahaan 7) Structure of organization of the Issuer or Public
Publik dalam bentuk bagan, paling sedikit Company in chart form, at least 1 (one) level
sampai dengan struktur 1 (satu) tingkat di 37 below the Board of Directors, with the names
bawah Direksi, disertai dengan nama dan and titles;
jabatan;
8) daftar keanggotaan asosiasi industri baik 8) List of industry association memberships both
dalam skala nasional maupun internasional on a national and international scale related to
38
yang berkaitan dengan penerapan keuangan the implementation of sustainable finance;
berkelanjutan
9) Profil Direksi, paling sedikit memuat: 9) The Board of Directors profiles include:
a) Nama dan jabatan yang sesuai dengan a) Name and short description of duties and
tugas dan tanggung jawab; functions;
b) Foto terbaru; b) Latest photograph;
c) Usia; c) Age;
d) Kewarganegaraan; d) Citizenship;
e) Riwayat pendidikan; e) Education;
f) Riwayat jabatan, meliputi informasi: f) history position, covering information on:
(1) Dasar hukum penunjukan sebagai 43-45 (1) Legal basis for appointment as
anggota Direksi pada Emiten member of the Board of Directors to
atau Perusahaan Publik yang the said Issuer or Public Company;
bersangkutan;
(2) Rangkap jabatan, baik sebagai (2) Dual position, as member of the
anggota Direksi, anggota Dewan Board of Directors, member of the
Komisaris, dan/atau anggota Board of Commissioners, and/or
komite serta jabatan lainnya (jika member of committee, and other
ada); dan position (if any); and
(3) Pengalaman kerja beserta periode (3) Working experience and period in
waktunya baik di dalam maupun and outside the Issuer or Public
di luar Emiten atau Perusahaan Company;
Publik;
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Referensi SEOJK Nomor 16/ SEOJK.04/2021: Laporan Tahunan Emiten atau Perusahaan Publik
SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
Keterangan Description
Page
g) hubungan afiliasi dengan anggota g) Affiliation with other members of the
Direksi lainnya, anggota Dewan Board of Directors, members of the
Komisaris, pemegang saham utama, Board of Commissioners, majority and
dan pengendali baik langsung maupun controlling shareholders, either directly or
tidak langsung sampai kepada pemilik 43-45 indirectly to individual owners, including
individu, meliputi nama pihak yang names of affiliated parties. In the event
terafiliasi; that a member of the Board of Directors
has no affiliation, the Issuer or Public
Company shall disclose this matter; and
h) perubahan komposisi anggota Direksi h) Changes in the composition of the
dan alasan perubahannya. Dalam hal members of the Board of Directors
tidak terdapat perubahan komposisi and the reasons for the changes. In the
anggota Direksi, maka diungkapkan 39 event that there is no change in the
mengenai hal tersebut; composition of the members of the
Board of Directors, this matter shall be
disclosed;
10) Profil Dewan Komisaris, paling sedikit 10) The Board of Commissioners profiles, at least
memuat: include:
a) Nama; a) Name;
b) Foto terbaru; b) Latest photograph;
c) Usia; c) Age;
d) Kewarganegaraan; d) Citizenship;
e) Riwayat pendidikan; e) Education;
f) Riwayat jabatan, meliputi informasi: f) History position, covering information on:
(1) Dasar hukum penunjukan sebagai (1) Legal basis for the appointment
anggota Dewan Komisaris yang as member of the Board of
bukan merupakan Komisaris Commissioners who is not
Independen pada Emiten Independent Commissioner at the
atau Perusahaan Publik yang said Issuer or Public Company;
bersangkutan;
(2) Dasar hukum penunjukan pertama (2) Legal bases for the first
kali sebagai anggota Dewan appointment as member of the
Komisaris yang merupakan Board of Commissioners who also
40-42
Komisaris Independen pada Independent Commissioner at the
Emiten atau Perusahaan Publik said Issuer or Public Company;
yang bersangkutan;
(3) Rangkap jabatan, baik sebagai (3) Dual position; as member of the
anggota Dewan Komisaris, Board of Commissioners, member
anggota Direksi, dan/atau anggota of the Board of Directors, and/or
komite serta jabatan lainnya (jika member of committee and other
ada); dan position (if any); and
(4) Pengalaman kerja beserta periode (4) Working experience and period in
waktunya baik di dalam maupun and outside the Issuer or Public
di luar Emiten atau Perusahaan Company;
Publik;
g) Hubungan afiliasi dengan anggota g) Affiliation with other members of
Dewan Komisaris lainnya, pemegang the Board of Commissioners, major
saham utama, dan pengendali baik shareholders, and controllers either
langsung maupun tidak langsung directly or indirectly to individual owners,
sampai kepada pemilik individu, including names of affiliated parties; In
meliputi nama pihak yang terafiliasi the event that a member of the Board
of Commissioners has no affiliation, the
Issuer or Public Company shall disclose
this matter;
h) Pernyataan independensi Komisaris h) Statement of independence of
Independen dalam hal Komisaris Independent Commissioner in the event
Independen telah menjabat lebih dari 2 that the Independent Commissioner
(dua) periode (jika ada); has been appointed more than 2 (two)
periods (if any);
i) Perubahan komposisi anggota Dewan i) Changes in the composition of the
Komisaris dan alasan perubahannya. members of the Board of Commissioners
Dalam hal tidak terdapat perubahan and the reasons for the changes. In the
komposisi anggota Dewan Komisaris, 39 event that there is no change in the
maka diungkapkan mengenai hal composition of the members of the
tersebut; Board of Commissioners, this matter shall
be disclosed;
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Page 283
Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Referensi SEOJK Nomor 16/ SEOJK.04/2021: Laporan Tahunan Emiten atau Perusahaan Publik
SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
Keterangan Description
Page
11) Dalam hal terdapat perubahan susunan 11) In the event that there were changes in the
anggota Direksi dan/atau anggota Dewan composition of the Board of Commissioners
Komisaris yang terjadi setelah tahun buku and/or the Board of Directors occurring
berakhir sampai dengan batas waktu between the period after year-end until the
penyampaian Laporan Tahunan, susunan N/R date the Annual Report submitted, then the
yang dicantumkan dalam Laporan Tahunan last and the previous composition of the
adalah susunan anggota Direksi dan/atau Board of Commissioners and/or the Board of
anggota Dewan Komisaris yang terakhir dan Directors shall be stated in the Annual Report;
sebelumnya;
12) Jumlah karyawan menurut jenis kelamin, 12) Number of employees by gender, position,
jabatan, usia, tingkat pendidikan, dan status age, education level, and employment status
ketenagakerjaan (tetap/kontrak) dalam 85-86 (permanent/contracted) in the fiscal year;
tahun buku; Disclosure of information can be presented in
tabular form.
13) Nama pemegang saham dan persentase 13) Names of shareholders and ownership
kepemilikan pada akhir tahun buku, yang percentage at the end of the fiscal year,
terdiri dari: including:
a) Pemegang saham yang memiliki 5% a) Shareholders having 5% (five percent) or
(lima persen) atau lebih saham Emiten more shares of Issuer or Public Company;
atau Perusahaan Publik;
b) Anggota Direksi dan anggota Dewan 49,51 b) Commissioners and Directors who own
Komisaris yang memiliki saham Emiten shares of the Issuers or Public Company;
atau Perusahaan Publik; dan and
c) Kelompok pemegang saham c) Groups of public shareholders, or groups
masyarakat, yaitu kelompok pemegang of shareholders, each with less than 5%
saham yang masing-masing memiliki (five percent) ownership shares of the
kurang dari 5% (lima persen) saham Issuers or Public Company;
emiten atau perusahaan publik;
14) Persentase kepemilikan tidak langsung 14) The percentage of indirect ownership of
atas saham Emiten atau Perusahaan the shares of the Issuer or Public Company
Publik oleh anggota Direksi dan anggota by members of the Board of Directors and
Dewan Komisaris pada awal dan akhir members of the Board of Commissioners
tahun buku, termasuk informasi mengenai at the beginning and end of the fiscal year,
51
pemegang saham yang terdaftar dalam including information on shareholders
daftar pemegang saham untuk kepentingan registered in the shareholder register for the
kepemilikan tidak langsung anggota Direksi benefit of indirect ownership of members of
dan anggota Dewan Komisaris; the Board of Directors and members of the
Board of Commissioners;
15) Jumlah pemegang saham dan persentase 15) Number of shareholders and ownership
kepemilikan per akhir tahun buku 50 percentage at the end of the fiscal year, based
berdasarkan klasifikasi: on:
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 individual; and
d) Kepemilikan individu asing; d) Ownership of foreign individual;
16) Informasi mengenai pemegang saham 16) Information on major shareholders and
utama dan pengendali Emiten atau controlling shareholders the Issuers of Public
Perusahaan Publik, baik langsung maupun Company, directly or indirectly, and also
49-50
tidak langsung, sampai kepada pemilik individual shareholder, presented in the form of
individu, yang disajikan dalam bentuk skema scheme or diagram;
atau bagan;
17) Nama entitas anak, perusahaan asosiasi, 17) Name of subsidiaries, associated companies,
perusahaan ventura bersama dimana joint venture controlled by Issuers or Public
Emiten atau Perusahaan Publik memiliki Company, with entity, percentage of stock
pengendalian bersama entitas, beserta 46-48 ownership, line of business, total assets and
persentase kepemilikan saham, bidang operating status of the Issuers of Public
usaha, total aset, dan status operasi Emiten Company (if any);
atau Perusahaan Publik tersebut (jika ada);
Untuk entitas anak, ditambahkan informasi For subsidiaries, include the addresses of the
mengenai alamat entitas anak tersebut; said subsidiaries;
18) Kronologi pencatatan saham, jumlah saham, 18) Chronology of share listing, number of shares,
nilai nominal, dan harga penawaran dari awal par value, and bid price from the beginning of
pencatatan hingga akhir tahun buku serta 51 listing up to the end of the financial year, and
nama Bursa Efek dimana saham Emiten atau name of Stock Exchange where the Issuers of
Perusahaan Publik dicatatkan (jika ada); Public Company shares are listed;
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Referensi SEOJK Nomor 16/ SEOJK.04/2021: Laporan Tahunan Emiten atau Perusahaan Publik
SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
Keterangan Description
Page
19) Informasi pencatatan efek lainnya selain 19) Other securities listing information other than
efek sebagaimana dimaksud pada angka 18), the securities as referred to in number 18),
yang belum jatuh tempo pada tahun buku which have not yet matured in the fiscal year,
paling sedikit memuat nama efek, tahun 52 at least contain the name of the securities,
penerbitan, tingkat suku bunga/imbal hasil, year of issue, interest rate/yield, maturity date,
tanggal jatuh tempo, nilai penawaran, dan offering value, and securities rating (if any);
peringkat efek (jika ada);
20) Informasi penggunaan jasa akuntan publik 20) Information on the use of a Public Accountant
(AP) dan kantor akuntan publik (KAP) (AP) and a Public Accounting firm (KAP)
52
beserta jaringan/asosiasi/aliansinya meliputi: services and their networks/associations/
alliances include:
a) nama dan alamat; a) name and address;
b) periode penugasan; b) period of assignment;
c) informasi jasa audit dan/atau non audit c) informasi jasa audit dan/atau non audit
yang diberikan; yang diberikan;
d) biaya jasa (fee) audit dan/atau non d) Audit and/or non-audit fees for each
audit untuk masing-masing penugasan assignment given during the fiscal year;
yang diberikan selama tahun buku; dan and
e) dalam hal AP dan KAP beserta jaringan/ e) In the event that AP and KAP and their
asosiasi/aliansinya, yang ditunjuk tidak network/association/alliance, which
memberikan jasa non audit, maka are appointed do not provide non-
diungkapkan mengenai informasi audit services, then the information is
tersebut; dan disclosed; and
21) Nama dan alamat lembaga dan/atau profesi 21) Name and address of capital market supporting
penunjang pasar modal selain AP dan KAP; 53 institutions and/or professionals other than AP
and KAP
f. Analisis dan Pembahasan Manajemen f. Management Discussion and Analysis
Analisis dan pembahasan manajemen memuat Management Analysis and Discussion Annual
analisis dan pembahasan mengenai laporan should contain discussion and analysis on financial
keuangan dan informasi penting lainnya dengan statements and other material information
penekanan pada perubahan material yang terjadi emphasizing material changes that occurred during
dalam tahun buku, yaitu paling sedikit memuat: the year under review, at least including:
1) Tinjauan operasi per segmen operasi 1) Operational review per business segment,
sesuai dengan jenis industri Emiten atau according to the type of industry of the Issuer
Perusahaan Publik, paling sedikit mengenai: or Public Company including:
a) Produksi, yang meliputi proses, 102 a) Production, including process, capacity,
kapasitas, dan perkembangannya; and growth;
b) Pendapatan/penjualan; dan b) Income/sales; and
c) Profitabilitas; c) Profitability;
2) Kinerja keuangan komprehensif yang 2) comprehensive financial performance analysis
mencakup perbandingan kinerja keuangan which includes a comparison between the
dalam 2 (dua) tahun buku terakhir, financial performance of the last 2 (two)
penjelasan tentang penyebab adanya fiscal years, and explanation on the causes
perubahan dan dampak perubahan tersebut, and effects of such changes, among others
paling sedikit mengenai: concerning:
a) Aset lancar, aset tidak lancar, dan total a) Current assets, non-current assets, and
120
aset; total assets;
b) Liabilitas jangka pendek, liabilitas b) Short term liabilities, long term liabilities,
121
jangka panjang, dan total liabilitas; total liabilities;
c) Ekuitas; 122 c) Equities;
d) Pendapatan/penjualan, beban, laba d) Sales/operating revenues, expenses
(rugi), penghasilan komprehensif lain, and profit (loss), other comprehensive
123
dan total laba (rugi) komprehensif; dan revenues, and total comprehensive profit
(loss); and
e) Arus kas 124 e) Cash flows
3) Kemampuan membayar utang dengan 3) The capacity to pay debts by including the
125
menyajikan perhitungan rasio yang relevan; computation of relevant ratios;
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Page 285
Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Referensi SEOJK Nomor 16/ SEOJK.04/2021: Laporan Tahunan Emiten atau Perusahaan Publik
SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
Keterangan Description
Page
4) Tingkat kolektibilitas piutang emiten atau 4) Accounts receivable collectability of the Issuer
perusahaan publik dengan menyajikan or Public Company, including the computation
perhitungan rasio yang relevan; of the relevant ratios;
5) Struktur modal (capital structure) dan 126 5) Capital structure and management policies
kebijakan manajemen atas struktur modal concerning capital structure, including the
(capital structure) tersebut disertai dasar basis for determining the said policy;
penentuan kebijakan dimaksud;
6) Bahasan mengenai ikatan yang material 6) discussion on material ties for the investment
untuk investasi barang modal dengan of capital goods, including the explanation on
penjelasan paling sedikit meliputi: at least:
a) Tujuan dari ikatan tersebut; a) The purpose of such ties;
b) Sumber dana yang diharapkan untuk b) Source of funds expected to fulfill the
memenuhi ikatan tersebut; said ties;
c) Mata uang yang menjadi denominasi; c) Currency of denomination; and
dan
d) Langkah yang direncanakan emiten d) Steps taken by the Issuer of Public
atau perusahaan publik untuk Company to protect the position of a
127
melindungi risiko dari posisi mata uang related foreign currency against risks;
asing yang terkait;
7) Bahasan mengenai investasi barang modal 7) Discussion on investment of capital goods
yang direalisasikan dalam tahun buku which was realized in the last fiscal year, at
terakhir, paling sedikit meliputi: least include:
a) Jenis investasi barang modal; a) Type of investment of capital goods;
b) Tujuan investasi barang modal; dan b) Objective of the investment of capital
goods; and
c) Nilai investasi barang modal yang c) Value of the investment of capital goods;
dikeluarkan;
8) Informasi dan fakta material yang terjadi 8) Material Information and facts that occurring
setelah tanggal laporan akuntan (jika ada); after the date of the accountant’s report
(if any);
9) Prospek usaha dari emiten atau perusahaan 9) Information on the prospects of the
publik dikaitkan dengan kondisi industri, Issuer or the Company in connection with
ekonomi secara umum dan pasar industry,economy in general, accompanied
internasional disertai data pendukung with supporting quantitative data if there is a
kuantitatif dari sumber data yang layak reliable data source;
dipercaya;
10) Perbandingan antara target/proyeksi pada 10) Comparison between target/projection at
awal tahun buku dengan hasil yang dicapai beginning of year and result (realization),
(realisasi), mengenai: concerning:
a) Pendapatan/penjualan; a) Income/sales;
b) Laba (rugi); b) Profit (loss);
c) Struktur modal (capital structure); c) Capital structure; or
d) Kebijakan dividen; atau 127 d) Dividend policy; or
e) Hal lainnya yang dianggap penting bagi e) Others that deemed necessary for the
Emiten atau Perusahaan Publik; Issuer or Public Company;
11) Target/proyeksi yang ingin dicapai Emiten 11) Target/projection at most for the next one year
atau Perusahaan Publik untuk 1 (satu) tahun of the Issuer or Public Company, concerning:
mendatang, mengenai:
a) Pendapatan/penjualan; a) Income/sales;
b) Laba (rugi); b) Profit (loss);
c) Struktur modal (capital structure); c) Capital structure; or
d) Kebijakan dividen; atau d) Dividend policy;
e) Hal lainnya yang dianggap penting bagi e) Or others that deemed necessary for the
Emiten atau Perusahaan Publik; Issuer or Public Company;
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Page
12) Aspek pemasaran atas barang dan/atau 12) Marketing aspects of the company’s products
jasa Emiten atau Perusahaan Publik, paling and/or services the Issuer or Public Company,
129
sedikit mengenai strategi pemasaran dan among others marketing strategy and market
pangsa pasar; share;
13) Uraian mengenai dividen selama 2 (dua) 13) Description regarding the dividend policy
tahun buku terakhir (jika ada), paling sedikit: during the last 2 (two) fiscal years, at least:
a) Kebijakan dividen; a) Dividend policy;
b) Tanggal pembayaran dividen kas dan/ b) The date of the payment of cash dividend
atau tanggal distribusi dividen non kas; and/or date of distribution of non-cash
dividend;
c) Jumlah dividen per saham (kas dan/ c) Amount of cash per share (cash and/or
atau non kas); dan non cash); and
d) Jumlah dividen per tahun yang dibayar; d) Amount of dividend per year paid;
Dalam hal Emiten atau Perusahaan Publik Disclosure of information can be presented
tidak membagikan dividen dalam 2 (dua) in tabular form. In the event that the Issuer or
tahun terakhir, maka diungkapkan mengenai Public Company does not distribute dividends
hal tersebut. in the last 2 (two) years, this matter shall be
disclosed.
130
14) Realisasi penggunaan dana hasil Penawaran 14) Use of proceeds from Public Offerings, under
Umum, dengan ketentuan: the condition of:
a) Dalam hal selama tahun buku, Emiten a) during the year under review, on which
memiliki kewajiban menyampaikan the Issuer has the obligation to report the
laporan realisasi penggunaan realization of the use of proceeds, then
dana, maka diungkapkan realisasi the realization of the cumulative use of
penggunaan dana hasil Penawaran proceeds until the year end should be
Umum secara kumulatif sampai dengan disclosed; and
akhir tahun buku; dan
b) Dalam hal terdapat perubahan b) In the event that there were changes
penggunaan dana sebagaimana in the use of proceeds as stipulated in
diatur dalam Peraturan Otoritas Jasa the Regulation of the Financial Services
Keuangan tentang Laporan Realisasi Authority on the Report of the Utilization
Penggunaan Dana Hasil Penawaran of Proceeds from Public Offering, then
Umum, maka Emiten menjelaskan Issuer should explain the said changes;
perubahan tersebut;
15) Informasi material (jika ada), antara lain 15) Material information (if any), among others
mengenai investasi, ekspansi, divestasi, concerning investment, expansion, divestment,
penggabungan/peleburan usaha, akuisisi, acquisition, debt/capital restructuring,
restrukturisasi utang/modal, transaksi transactions with related parties and
Afiliasi, dan transaksi yang mengandung transactions with conflict of interest that
benturan kepentingan, yang terjadi pada 131 occurred during the year under review, among
tahun buku, antara lain memuat: others include:
a) Tanggal, nilai, dan objek transaksi; a) Transaction date, value, and object;
b) Nama pihak yang melakukan transaksi; b) Name of transacting parties;
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Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
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SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
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Page
c) Sifat hubungan Afiliasi (jika ada); c) Nature of related parties (if any);
d) Penjelasan mengenai kewajaran d) Description of the fairness of the
transaksi; dan transaction; and
e) Pemenuhan ketentuan terkait; e) Compliance with related rules and
regulations;
f) dalam hal terdapat hubungan afiliasi, f) In the event that there is an affiliation
selain mengungkapkan informasi relationship, apart from disclosing the
sebagaimana dimaksud dalam information as referred to in letter a) to
huruf a) sampai dengan huruf e), letter e), the Issuer or Public Company
Emiten atau Perusahaan Publik juga also discloses information:
mengungkapkan informasi:
1) Pernyataan Direksi bahwa 1) A statement from the Board
transaksi afiliasi telah melalui of Directors that the affiliate
prosedur yang memadai untuk transaction has gone through
memastikan bahwa transaksi adequate procedures to ensure that
afiliasi dilaksanakan sesuai dengan the affiliate transaction is carried
praktik bisnis yang berlaku umum out in accordance with generally
antara lain dilakukan dengan accepted business practices, by
memenuhi prinsip transaksi yang complying with the arms-length
wajar (arms- length principle); dan principle; and
2) Peran Dewan Komisaris dan 2) The role of the Board of
komite audit dalam melakukan Commissioners and the audit
prosedur yang memadai untuk committee in carrying out adequate
memastikan bahwa transaksi procedures to ensure that affiliated
afiliasi dilaksanakan sesuai dengan transactions are carried out in
praktik bisnis yang berlaku umum accordance with generally accepted
antara lain dilakukan dengan business practices, by complying
memenuhi prinsip transaksi yang with the arms-length principle;
wajar (arms- length principle);
g) Dalam hal transaksi afiliasi atau g) For affiliated transactions or material
transaksi material dimaksud telah transactions which are business activities
diungkapkan dalam laporan keuangan carried out to generate business income
tahunan, ditambahkan informasi and are carried out regularly, repeatedly,
mengenai rujukan pengungkapan and/or continuously, an explanation is
dalam laporan keuangan tahunan added that the affiliated transactions
tersebut. or material transactions are business
activities carried out to generate
operating income. and run regularly,
repeatedly, and/or continuously;
h) Untuk pengungkapan transaksi h) For disclosure of affiliated transactions
afiliasi dan/atau transaksi benturan and/or conflict of interest transactions
kepentingan yang merupakan hasil resulting from the implementation of
pelaksanaan transaksi afiliasi dan/ affiliated transactions and/or conflict
atau transaksi benturan kepentingan of interest transactions that have been
yang telah disetujui pemegang saham approved by independent shareholders,
independen, ditambahkan informasi additional information regarding the date
mengenai tanggal pelaksanaan RUPS of the GMS which approved the affiliated
yang menyetujui transaksi afiliasi dan/ transactions and/or conflict of interest
atau transaksi benturan kepentingan transactions is added;
tersebut;
i) Dalam hal tidak terdapat transaksi i) In the event that there is no affiliated
afiliasi dan/atau transaksi benturan transaction and/or conflict of interest
kepentingan, maka diungkapkan transaction, then this shall be disclosed;
mengenai hal tersebut;
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SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
Keterangan Description
Page
16) Perubahan ketentuan peraturan perundang- 16) Changes in regulation which have a significant
undangan yang berpengaruh signifikan effect on the Issuer or Public Company and
terhadap Emiten atau Perusahaan Publik dan impacts on the company (if any); and
dampaknya terhadap laporan keuangan (jika
ada); dan 134
17) Perubahan kebijakan akuntansi, alasan dan 17) Changes in the accounting policy, rationale and
dampaknya terhadap laporan keuangan (jika impact on the financial statement (if any);
ada);
g. Tata Kelola Emiten atau Perusahaan Publik g. Corporate Governance of the Issuer or Public
Company
Tata kelola Emiten atau Perusahaan Publik paling Corporate Governance of the Issuer or Public
sedikit memuat uraian singkat mengenai: Company contains at least:
1) RUPS, paling sedikit memuat: 161-168 1) GMS, at least contains:
a) Informasi mengenai keputusan RUPS a) Information regarding the
pada tahun buku dan 1 (satu) tahun resolutions of the GMS in the fiscal
sebelum tahun buku meliputi: year and 1 (one) year prior to the
fiscal year include:
1) keputusan RUPS pada tahun buku 1) Resolutions of the GMS in the
dan 1 (satu) tahun sebelum tahun fiscal year and 1 (one) year
buku yang direalisasikan pada before the fiscal year realized
tahun buku; dan in the fiscal year; and
2) keputusan RUPS pada tahun buku 2) Resolutions of the GMS in the
dan 1 (satu) tahun sebelum tahun fiscal year and 1 (one) year
buku yang belum direalisasikan before the fiscal year that
beserta alasan belum have not been realized and the
direalisasikan; reasons for not realizing them;
b) dalam hal Emiten atau Perusahaan b) In the event that the Issuer or Public
Publik menggunakan pihak independen Company uses an independent
dalam pelaksanaan RUPS untuk party in the conduct of the GMS to
melakukan perhitungan suara, maka calculate the votes, then this matter
diungkapkan mengenai hal tersebut; shall be disclosed;
2) Direksi, mencakup antara lain: 2) The Board of Directors, covering:
a) Tugas dan tanggung jawab masing- a) The tasks and responsibilities of
masing anggota Direksi; 175 each member of the Board of
Directors;
b) Pernyataan bahwa Direksi memiliki b) Statement that the Board of
pedoman atau piagam (charter) Direksi; 178-179 Directors has already have board
manual or charter;
c) Kebijakan dan pelaksanaan tentang c) Policies and implementation of
frekuensi rapat Direksi, termasuk rapat the frequency of meetings of the
bersama Dewan Komisaris, dan tingkat Board of Directors, meetings of the
kehadiran anggota Direksi dalam rapat Board of Directors with the Board
176-177
tersebut termasuk tingkat kehadiran of Commissioners, and the level
dalam RUPS; of attendance of members of the
Board of Directors in the meeting
including attendance at the GMS;
d) pelatihan dan/atau peningkatan d) Training and/or competency
kompetensi anggota Direksi: 179 development of members of the
Board of Directors:
(1) kebijakan pelatihan dan/atau (1) Policies for training and/or
peningkatan kompetensi anggota improving the competence
Direksi, termasuk program of members of the Board
orientasi bagi anggota Direksi of Directors, including an
yang baru diangkat (jika ada); dan orientation program for newly
appointed members of the
Board of Directors (if any); and
(2) pelatihan dan/atau peningkatan (2) Training and/or competency
kompetensi yang diikuti anggota improvement attended by
Direksi dalam tahun buku (jika members of the Board of
ada); Directors in the fiscal year (if
any);
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Referensi SEOJK Nomor 16/ SEOJK.04/2021: Laporan Tahunan Emiten atau Perusahaan Publik
SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
Keterangan Description
Page
e) penilaian Direksi terhadap kinerja e) The Board of Directors’ assessment
komite yang mendukung pelaksanaan of the performance of the
tugas Direksi pada tahun buku paling committees that support the
180
sedikit memuat: implementation of the Board of
Directors’ duties for the fiscal year
shall at least contain:
(1) prosedur penilaian kinerja; dan (1) Performance appraisal
procedures; and
(2) kriteria yang digunakan seperti (2) The criteria used are
capaian kinerja selama tahun performance achievements
buku, kompetensi dan kehadiran during the fiscal year, are
dalam rapat; dan competence and attendance
at meetings; and
f) dalam hal Emiten atau Perusahaan f) In the event that the Issuer or
Publik tidak memiliki komite yang Public Company does not have
mendukung pelaksanaan tugas Direksi, a committee that supports the
N/R
maka diungkapkan mengenai hal implementation of the duties of the
tersebut. Board of Directors, this matter shall
be disclosed.
3) Dewan Komisaris, mencakup antara lain: 3) The Board of Commissioners, among others
168-172
include:
a) Tugas dan tanggung jawab Dewan a) Duties and responsibilities of the Board of
169
Komisaris; Commissioners;
b) Pernyataan bahwa Dewan Komisaris b) Statement that the Board of
memiliki pedoman atau piagam 171 Commissioners has already have the
(charter) Dewan Komisaris; board manual or charter;
c) Kebijakan dan pelaksanaan tentang c) Policies and implementation of the
frekuensi rapat Dewan Komisaris, frequency of meetings of the Board of
termasuk rapat bersama Direksi, dan Commissioners, meetings of the Board
tingkat kehadiran anggota Dewan of Commissioners with the Board of
169-170
Komisaris dalam rapat tersebut Directors and the level of attendance of
termasuk tingkat kehadiran dalam members of the Board of Commissioners
RUPS;; in these meetings including attendance
at the GMS;
d) pelatihan dan/atau peningkatan d) Training and/or competency
kompetensi anggota Dewan Komisaris: 171 improvement of members of the Board of
Commissioners:
(1) kebijakan pelatihan dan/atau (1) Policy on competency training and/
peningkatan kompetensi anggota or development of members of the
Dewan Komisaris, termasuk Board of Commissioners, including
program orientasi bagi anggota orientation programs for newly
Dewan Komisaris yang baru appointed members of the Board of
diangkat (jika ada); dan Commissioners (if any); and
(2) pelatihan dan/atau peningkatan (2) Competency training and/or
kompetensi yang diikuti anggota development attended by members
Dewan Komisaris dalam tahun of the Board of Commissioners in
buku (jika ada); the fiscal year (if any);
e) penilaian terhadap kinerja anggota e) The assessment on the performance
Direksi dan anggota Dewan Komisaris of the Board of Directors and Board of
180-181
dan pelaksanaannya, paling sedikit Commissioners and the implementation,
memuat: at least covering:
(1) Prosedur pelaksanaan penilaian (1) procedure for the implementation of
kinerja; performance assessment;
(2) Kriteria yang digunakan seperti (2) Criteria used are performance
capaian kinerja selama tahun achievements during the fiscal year,
buku, kompetensi dan kehadiran competency and attendance at
dalam rapat; dan meetings; and
(3) Pihak yang melakukan penilaian; (3) Assessor;
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SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
Keterangan Description
Page
f) penilaian Dewan Komisaris terhadap f) Board of Commissioners’ assessment of
kinerja Komite yang mendukung the performance of the Committees that
pelaksanaan tugas Dewan Komisaris 172 support the implementation of the duties
pada tahun buku meliputi: of the Board of Commissioners in the
fiscal year includes:
(1) prosedur penilaian kinerja; dan (1) Performance appraisal procedures;
and
(2) kriteria yang digunakan seperti (2) The criteria used are performance
capaian kinerja selama tahun achievements during the fiscal year,
buku, kompetensi dan kehadiran competency and attendance at
dalam rapat; meetings;
4) Nominasi dan remunerasi Direksi dan Dewan 4) The nomination and remuneration of the Board
Komisaris, paling sedikit memuat: of Directors and the Board of Commissioners
shall at least contain:
a) prosedur nominasi, meliputi uraian a) Nomination procedure, including a brief
singkat mengenai kebijakan dan proses description of the policies and process for
nominasi anggota Direksi dan/atau nomination of members of the Board of
anggota Dewan Komisaris; dan Directors and/or members of the Board of
Commissioners; and
b) prosedur dan pelaksanaan remunerasi b) Procedures and implementation of
Direksi dan Dewan Komisaris, antara remuneration for the Board of Directors
181-182
lain: and the Board of Commissioners, among
others:
(1) prosedur penetapan remunerasi (1) Procedures for determining
Direksi dan Dewan Komisaris; remuneration for the Board
of Directors and the Board of
Commissioners;
(2) struktur remunerasi Direksi dan (2) The remuneration structure of the
Dewan Komisaris seperti, gaji, Board of Directors and the Board
tunjangan, tantiem/bonus dan of Commissioners such as salary,
lainnya; dan allowances, tantiem/bonus and
others; and
(3) besarnya remunerasi masing- (3) The amount of remuneration for
masing anggota Direksi dan each member of the Board of
anggota Dewan Komisaris; Directors and member of the Board
of Commissioners
5) Dewan Pengawas Syariah, bagi Emiten 5) Sharia Supervisory Board, for Issuer or Public
atau Perusahaan Publik yang menjalankan Company that conduct business based on
kegiatan usaha berdasarkan prinsip syariah N/R sharia law, as stipulated in the articles of
sebagaimana tertuang dalam anggaran association, at least containing:
dasar, paling sedikit memuat:
a) nama; a) name;
b) dasar hukum pengangkatan dewan b) Legal basis for the appointment of the
pengawas syariah; sharia supervisory board;
c) periode penugasan dewan pengawas c) Period of assignment of the sharia
syariah; supervisory board;
d) tugas dan tanggung jawab Dewan d) duty and responsibility of Sharia
Pengawas Syariah; dan Supervisory Board; and
e) frekuensi dan cara pemberian e) frequency and procedure in providing
nasihat dan saran serta pengawasan advice and suggestion, as well as the
pemenuhan Prinsip Syariah di compliance of Sharia Principles by the
Pasar Modal terhadap Emiten atau Issuer or Public Company in the Capital
Perusahaan Publik; Market;
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Referensi SEOJK Nomor 16/ SEOJK.04/2021: Laporan Tahunan Emiten atau Perusahaan Publik
SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
Keterangan Description
Page
6) Komite Audit, mencakup antara lain: 6) Audit Committee, among others covering:
a) Nama dan jabatannya dalam a) Name and position in the committee;
keanggotaan komite;
b) Usia; b) Age;
184-188
c) Kewarganegaraan; c) Citizenship;
d) Riwayat pendidikan; d) Education background;
e) Riwayat jabatan, meliputi informasi: e) History of position; including:
(1) Dasar hukum untuk pengangkatan (1) Legal basis for appointment as
sebagai anggota komite; committee member;
(2) Rangkap jabatan, baik sebagai (2) Dual position, as member of Board
anggota Dewan Komisaris, of Commissioners, member of
anggota Direksi, dan/atau anggota Board of Directors, and/or member
komite serta jabatan lainnya (jika of committee, and other position (if
ada); dan any); and
(3) Pengalaman kerja beserta periode (3) working experience and period in
waktunya baik di dalam maupun and outside the Issuer or Public
di luar Emiten atau Perusahaan Company;
Publik;
f) Periode dan masa jabatan anggota f) Period and terms of office of the member
184-188
Komite Audit; of Audit Committee;
g) Pernyataan independensi Komite Audit; g) statement of independence of the Audit
188
Committee;
h) Pendidikan dan/atau pelatihan yang h) Training and/or competency
telah diikuti dalam tahun buku (jika 191 improvement that have been followed in
ada); dan the fiscal year (if any);
i) Kebijakan dan pelaksanaan tentang i) Policies and implementation of the
frekuensi rapat Komite Audit dan frequency of audit committee meetings
tingkat kehadiran anggota Komite 190-191 and the level of attendance of audit
Audit dalam rapat tersebut; committee members in those meetings;
and
j) Pelaksanaan kegiatan Komite Audit j) the activities of the Audit Committee in
pada tahun buku sesuai dengan yang the year under review, in accordance with
191-193
dicantumkan dalam pedoman atau the Audit Committee Charter;
piagam (charter) Komite Audit;
7) Komite atau fungsi nominasi dan remunerasi 7) The nomination and remuneration committee
Emiten atau Perusahaan Publik, paling or function of the Issuer or Public Company, at
sedikit memuat: least containing:
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Referensi SEOJK Nomor 16/ SEOJK.04/2021: Laporan Tahunan Emiten atau Perusahaan Publik
SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
Keterangan Description
Page
a) Nama dan jabatannya dalam a) Name and position in committee
keanggotaan komite; membership;
b) Usia; b) Age;
c) Kewarganegaraan; c) Nationality;
d) Riwayat pendidikan; d) Educational history;
e) Riwayat jabatan, meliputi informasi: e) Position history, including information on:
(1) Dasar hukum penunjukan sebagai (1) Legal basis for appointment as
anggota komite; committee member;
(2) Rangkap jabatan, baik sebagai 194-196 (2) Concurrent positions, either
anggota Dewan Komisaris, as a member of the Board of
anggota Direksi, dan/atau anggota Commissioners, member of
komite serta jabatan lainnya (jika the Board of Directors, and/or
ada); dan committee member and other
positions (if any); and
(3) Pengalaman kerja beserta periode (3) Work experience and period of time
waktunya baik di dalam maupun both inside and outside the Issuer or
di luar Emiten atau Perusahaan Public Company;
Publik;
f) Periode dan masa jabatan anggota f) Period and term of office of the
komite; committee members;
g) Pernyataan independensi komite; 196 g) Statement of committee independence;
h) Pendidikan dan/atau pelatihan yang h) Training and/or competency
telah diikuti dalam tahun buku (jika 199 improvement that have been followed in
ada); dan the fiscal year (if any);
i) Uraian tugas dan tanggung jawab; i) Description of duties and responsibilities;
j) Pernyataan bahwa telah memiliki 197 j) A statement that it has a guideline or
pedoman atau piagam (charter) charter;
komite;
k) Kebijakan dan pelaksanaan tentang k) Policies and implementation of the
frekuensi rapat komite dan tingkat frequency of meetings and the level of
197-198
kehadiran anggota komite dalam rapat attendance of members at the meeting;
tersebut;
l) Uraian singkat pelaksanaan kegiatan l) Brief description of the implementation
199-201
pada tahun buku; dan of activities in the fiscal year; and
m) Dalam hal tidak dibentuk komite m) In the event that no nomination and
nominasi dan remunerasi, Emiten remuneration committee is formed, the
atau Perusahaan Publik cukup Issuer or Public Company is sufficient to
mengungkapkan informasi N/A disclose the information as referred to in
sebagaimana dimaksud dalam letter i) to letter l) and disclose:
huruf i) sampai dengan huruf l) dan
mengungkapkan:
(1) alasan tidak dibentuknya komite; (1) Reasons for not forming the
dan committee; and
(2) pihak yang melaksanakan fungsi (2) The party carrying out the
nominasi dan remunerasi; nomination and remuneration
function;
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Referensi SEOJK Nomor 16/ SEOJK.04/2021: Laporan Tahunan Emiten atau Perusahaan Publik
SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
Keterangan Description
Page
8) Komite lain yang dimiliki Emiten atau 8) Other committees owned by Issuers or Public
Perusahaan Publik dalam rangka mendukung Companies in order to support the functions
fungsi dan tugas Direksi (jika ada) dan/atau and tasks of the Board of Directors (if any) and/
komite yang mendukung fungsi dan tugas or committees that support the functions and
Dewan Komisaris, paling sedikit memuat: duties of the Board of Commissioners, the
least contains:
a) Nama dan jabatannya dalam a) Name and position in the Committee;
keanggotaan komite;
b) Usia; b) Age;
c) Kewarganegaraan; c) Citizenship;
d) Riwayat pendidikan; d) Education background;
e) Riwayat jabatan, meliputi informasi: e) History of position, including:
(1) Dasar hukum penunjukan sebagai (1) Legal basis for the appointment as
anggota komite; member of the committee;
(2) Rangkap jabatan, baik sebagai (2) Dual position, as member of Board
anggota Dewan Komisaris, of Commissioners, member of
anggota Direksi, dan/atau anggota Board of Directors, and/or member
komite serta jabatan lainnya (jika of committee, and other position (if
ada); dan any); and
(3) Pengalaman kerja beserta periode (3) Working experience and period in
waktunya baik di dalam maupun N/A and outside the Issuer or Public
di luar Emiten atau Perusahaan Company;
Publik;
f) Periode dan masa jabatan anggota f) Period and terms of office of the member
komite; of Audit Committee;
g) Pernyataan independensi komite; g) Statement of committee independence;
h) Pendidikan dan/atau pelatihan yang h) Training and/or competency
telah diikuti dalam tahun buku (jika improvement that have been followed in
ada); dan the fiscal year (if any); and
i) Uraian tugas dan tanggung jawab; i) Description of duties and responsibilities;
j) Pernyataan bahwa telah memiliki j) A statement that the committee has had
pedoman atau piagam (charter) guidelines or charters;
komite;
k) Kebijakan dan pelaksanaan tentang k) Policies and implementation of the
frekuensi rapat komite dan tingkat frequency of committee meetings and
kehadiran anggota komite dalam rapat the level of attendance of committee
tersebut; members at the meeting; and
l) uraian singkat pelaksanaan kegiatan l) A brief description of the committee’s
pada tahun buku; dan activities for the fiscal year;
9) Sekretaris Perusahaan, mencakup antara 9) Corporate Secretary, including:
lain:
a) nama; a) name;
b) domisili; 202 b) domicile;
c) riwayat jabatan, meliputi informasi: c) history of position, including:
(1) dasar hukum penunjukan sebagai (1) legal basis for the appointment as
Sekretaris Perusahaan; dan Corporate Secretary; and
(2) pengalaman kerja beserta periode (2) working experience and period in
waktunya baik di dalam maupun and outside the Issuer or Public
di luar Emiten atau Perusahaan Company;
Publik;
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SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
Keterangan Description
Page
d) riwayat pendidikan; 202 d) education background;
e) pendidikan dan/atau pelatihan yang e) education and/or training during the year
203-206
diikuti dalam tahun buku; dan under review; and
f) uraian singkat pelaksanaan tugas f) brief description on the implementation
Sekretaris Perusahaan pada tahun of duties of the Corporate Secretary in
207
buku; the year under review;
10) Unit Audit Internal, mencakup antara lain: 10) Internal Audit Unit, among others including:
a) Nama kepala Unit Audit Internal; a) Name of Head of Internal Audit Unit;
210
b) Riwayat jabatan, meliputi informasi: b) History of position, including:
(1) Dasar hukum penunjukan sebagai (1) Legal basis for the appointment as
Kepala Audit Internal; dan Head of Internal Audit Unit; and
(2) Pengalaman kerja beserta periode (2) Working experience and period in
waktunya baik di dalam maupun and outside the Issuer or Public
di luar Emiten atau Perusahaan Company;
Publik;
c) Kualifikasi atau sertifikasi sebagai c) Qualification or certification as internal
210
profesi audit internal (jika ada); auditor (if any);
d) Pendidikan dan/atau pelatihan yang d) Education and/or training during the year
212
diikuti dalam tahun buku; under review;
e) Struktur dan kedudukan Unit Audit e) Structure and position of Internal Audit
210
Internal; Unit;
f) Uraian tugas dan tanggung jawab; f) Description of duties and responsibilities;
g) Pernyataan bahwa telah memiliki 211-212 g) Statement that the Internal Audit Unit has
pedoman atau piagam (charter) Unit already have Internal Audit Unit charter;
Audit Internal; dan and
h) Uraian singkat pelaksanaan tugas Unit h) Brief description on the implementation
Audit Internal pada tahun buku; 212-213 of duty of Internal Audit Unit during the
year under review;
11) Uraian mengenai sistem pengendalian 11) Description on internal control system adopted
internal (internal control) yang diterapkan by the Issuer or Public Company, at least
oleh Emiten atau Perusahaan Publik, paling covering:
sedikit mengenai:
a) Pengendalian keuangan dan a) Financial and operational control, and
operasional, serta kepatuhan terhadap compliance to the other prevailing rules;
214-215
peraturan perundang-undangan and
lainnya; dan
b) Tinjauan atas efektivitas sistem b) Review on the effectiveness of internal
215
pengendalian internal; control systems;
c) Pernyataan Direksi dan/atau Dewan c) Statement of the Board of Directors
Komisaris atas kecukupan sistem 215-216 and/or Board of Commissioners on the
pengendalian internal; adequacy of the internal control system;
12) Sistem manajemen risiko yang diterapkan 12) Risk management system implemented by the
oleh Emiten atau Perusahaan Publik, paling company, at least includes:
sedikit mengenai:
a) Gambaran umum mengenai sistem a) General description about the company’s
manajemen risiko Emiten atau 216-217 risk management system the Issuer or
Perusahaan Publik; Public Company;
b) Jenis risiko dan cara pengelolaannya; b) Types of risk and the management; and
217-221
dan
c) Tinjauan atas efektivitas sistem c) Review the effectiveness of the risk
manajemen risiko Emiten atau 222 management system applied by the
Perusahaan Publik; Issuer or Public Company;
d) Pernyataan Direksi dan/atau Dewan d) Statement of the Board of Directors and/
Komisaris atau komite audit atas or the Board of Commissioners or the
223
kecukupan sistem manajemen risiko; audit committee on the adequacy of the
risk management system;
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Referensi SEOJK Nomor 16/ SEOJK.04/2021: Laporan Tahunan Emiten atau Perusahaan Publik
SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
Keterangan Description
Page
13) Perkara hukum yang berdampak material 13) Legal cases that have a material impact faced
yang dihadapi oleh Emiten atau Perusahaan by Issuers or Public Companies, subsidiaries,
Publik, entitas anak, anggota Direksi dan 225 members of the Board of Directors and
anggota Dewan Komisaris (jika ada), antara members of the Board of Commissioners (if
lain meliputi: any), at least contain:
a) Pokok perkara/gugatan; a) Substance of the case/claim;
b) Status penyelesaian perkara/gugatan; b) Status of settlement of case/claim; and
dan
c) Pengaruhnya terhadap kondisi Emiten c) Potential impacts on the condition of the
atau Perusahaan Publik; Issuer or Public Company;
14) Informasi tentang sanksi administratif yang 14) information about administrative sanctions
dikenakan kepada Emiten atau Perusahaan imposed to Issuer or Public Company,
Publik, anggota Dewan Komisaris dan members of the Board of Commissioners and
225
Direksi, oleh otoritas Pasar Modal dan the Board of Directors, by the Capital Market
otoritas lainnya pada tahun buku (jika ada); Authority and other authorities during the last
fiscal year (if any);
15) Informasi mengenai kode etik Emiten atau 15) information about codes of conduct of the
Perusahaan Publik meliputi: Issuer or Public Company, includes:
a) Pokok-pokok kode etik; 225-226 a) Key points of the code of conduct;
b) Bentuk sosialisasi kode etik dan upaya b) Socialization of the code of conduct and
226-227
penegakannya; dan enforcement; and
c) Pernyataan bahwa kode etik berlaku c) Statement that the code of conduct
bagi anggota Direksi, anggota Dewan is applicable for the Board of
Komisaris, dan karyawan Emiten atau 227 Commissioners, the Board of Directors,
Perusahaan Publik; and employees of the Issuer of Public
Company;
16) Uraian singkat mengenai kebijakan 16) A brief description of the policy of providing
pemberian kompensasi jangka panjang long-term performance-based compensation
berbasis kinerja kepada manajemen dan/ to management and/or employees owned by
atau karyawan yang dimiliki oleh Emiten the Issuer or Public Company (if any), including
atau Perusahaan Publik (jika ada), antara the management stock ownership program
lain berupa program kepemilikan saham (MSOP) and/or program employee stock
oleh manajemen (management stock ownership (ESOP);
ownership program/MSOP) dan/atau
program kepemilikan saham oleh karyawan
225
(employee stock ownership program/
ESOP); Dalam hal pemberian kompensasi
berupa program kepemilikan saham
oleh manajemen (management stock
ownership program/MSOP) dan/atau
program kepemilikan saham oleh karyawan
(employee stock ownership program/
ESOP), informasi yang diungkapkan paling
sedikit memuat:
a) jumlah saham dan/atau opsi; a) Number of shares and/or options;
b) jangka waktu pelaksanaan; b) Implementation period;
c) persyaratan karyawan dan/atau c) Requirements for eligible employees and/
manajemen yang berhak; dan or management; and
d) harga pelaksanaan atau penentuan d) Exercise price or determination of
harga pelaksanaan; exercise price;
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Referensi SEOJK Nomor 16/ SEOJK.04/2021: Laporan Tahunan Emiten atau Perusahaan Publik
SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
Keterangan Description
Page
17) Uraian singkat mengenai kebijakan 17) A brief description of the information
225
pengungkapan informasi mengenai: disclosure policy regarding:
a) Kepemilikan saham anggota Direksi a) Share ownership of members of the
dan anggota Dewan Komisaris paling Board of Directors and members of the
lambat 3 (tiga) hari kerja setelah Board of Commissioners no later than 3
terjadinya kepemilikan atau setiap (three) working days after the occurrence
perubahan kepemilikan atas saham of ownership or any change in ownership
Perusahaan Terbuka; dan of shares of a Public Company; and
b) Pelaksanaan atas kebijakan dimaksud; b) Implementation of the policy;
18) Uraian mengenai sistem pelaporan 18) Description of whistleblowing system at the
pelanggaran (whistleblowing system) di Issuer or Public Company (if any), among
Emiten atau Perusahaan Publik (jika ada), others include:
antara lain meliputi:
a) Cara penyampaian laporan a) Mechanism for violation reporting;
229
pelanggaran;
b) Perlindungan bagi pelapor; 230 b) Protection for the whistleblower;
c) Penanganan pengaduan; c) Handling of violation reports;
d) Pihak yang mengelola pengaduan; dan 229 d) Unit responsible for handling of violation
report; and
e) Hasil dari penanganan pengaduan, e) Results from violation report handling, at
230
paling sedikit meliputi: least includes:
(1) Jumlah pengaduan yang masuk (1) Number of complaints received and
dan diproses dalam tahun buku; processed during the fiscal year; and
dan
(2) Tindak lanjut pengaduan; (2) Follow up of complaints;
19) Uraian mengenai kebijakan anti korupsi 19) A description of the anti-corruption policy
Emiten atau Perusahaan Publik, paling 227 of the Issuer or Public Company, at least
sedikit memuat: containing:
a) program dan prosedur yang dilakukan a) Programs and procedures implemented in
dalam mengatasi praktik korupsi, balas overcoming corrupt practices, kickbacks,
jasa (kickbacks), fraud, suap dan/ fraud, bribery and/or gratification in
atau gratifikasi dalam Emiten atau Issuers or Public Companies; and
Perusahaan Publik; dan
b) pelatihan/sosialisasi anti korupsi b) Anti-corruption training/socialization
kepada karyawan Emiten atau to employees of Issuers or Public
Perusahaan Publik; Companies;
20) Penerapan atas Pedoman Tata Kelola 20) Implementation of the Guidelines of Corporate
Perusahaan Terbuka bagi Emiten yang Governance for Public Companies for Issuer
menerbitkan Efek Bersifat Ekuitas atau 146-160 issuing Equity-based Securities or Public
Perusahaan Publik, meliputi: Company, including:
a) pernyataan mengenai rekomendasi a) statement regarding recommendation
yang telah dilaksanakan; dan/atau that have been implemented; and/or
b) penjelasan atas rekomendasi yang b) description of recommendation that have
belum dilaksanakan, disertai alasan dan not been implemented, along with the
alternatif pelaksanaannya (jika ada); reason and alternatives of implementation
(if any);
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Referensi SEOJK Nomor 16/ SEOJK.04/2021: Laporan Tahunan Emiten atau Perusahaan Publik
SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
Keterangan Description
Page
h. Tanggung Jawab Sosial dan Lingkungan Emiten h. Social and Environmental Responsibility of the Issuer
atau Perusahaan Publik or Public Company
1) Informasi yang diungkapkan dalam bagian 1) The information disclosed in the social and
tanggung jawab sosial dan lingkungan environmental responsibility section is a
merupakan Laporan Keberlanjutan Sustainability Report as referred to in the
(Sustainability Report) sebagaimana Financial Services Authority Regulation
dimaksud dalam Peraturan Otoritas Jasa Number 51/POJK.03/2017 concerning the
Keuangan Nomor 51/POJK.03/2017 tentang Implementation of Sustainable Finance for
Penerapan Keuangan Berkelanjutan bagi Financial Services Institutions, Issuers, and
Lembaga Jasa Keuangan, Emiten, dan Public Companies, at at least includes:
Perusahaan Publik, paling sedikit memuat:
a) penjelasan strategi keberlanjutan; 234 a) Explanation of the sustainability strategy;
b) ikhtisar aspek keberlanjutan (ekonomi, b) Overview of sustainability aspects
236
sosial, dan lingkungan hidup); (economic, social, and environmental);
c) profil singkat Emiten atau Perusahaan c) Brief profile of the Issuer or Public
22
Publik; Company;
d) penjelasan Direksi; 76 d) Explanation of the Board of Directors;
e) tata kelola keberlanjutan; 238 e) Sustainability governance;
f) kinerja keberlanjutan; 242 f) Sustainability performance;
g) verifikasi tertulis dari pihak independen, g) Written verification from an independent
N/A
jika ada; party, if any;
h) lembar umpan balik (feedback) untuk h) Feedback sheet for readers, if any; and
303
pembaca, jika ada; dan
i) anggapan Emiten atau Perusahaan i) The response of the Issuer or Public
Publik terhadap umpan balik laporan N/A Company to the previous year’s report
tahun sebelumnya; feedback;
2) Laporan Keberlanjutan sebagaimana 2) The Sustainability Report as referred to in
dimaksud pada angka 1), harus disusun number 1) must be prepared in accordance
sesuai Pedoman Teknis Penyusunan Laporan with the Technical Guidelines for the
Keberlanjutan (Sustainability Report) Bagi Preparation of a Sustainability Report for
Emiten dan Perusahaan Publik sebagaimana Issuers and Public Companies as contained
tercantum dalam Lampiran II yang in Appendix II which is an integral part of this
merupakan bagian tidak terpisahkan dari Financial Services Authority Circular Letter;
Surat Edaran Otoritas Jasa Keuangan ini;
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Performance Highlights Management Report Company Profile Business Support Unit
Referensi SEOJK Nomor 16/ SEOJK.04/2021: Laporan Tahunan Emiten atau Perusahaan Publik
SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
Keterangan Description
Page
3) Informasi Laporan Keberlanjutan 3) Information on the Sustainability Report in
(Sustainability Report) pada angka 1) dapat: number 1) can:
a) diungkapkan pada bagian lain yang a) Disclosed in other relevant sections
relevan di luar bagian tanggung outside the Social and Environmental
jawab sosial dan lingkungan, seperti Responsibility section, such as the
penjelasan Direksi terkait Laporan Directors’ explanation regarding the
Keberlanjutan diungkapkan dalam Sustainability Report disclosed in the
bagian terkait Laporan Direksi; dan/atau section related to the Directors’ Report;
and/or
b) merujuk pada bagian lain di luar ✓ b) Refers to other sections outside the
bagian tanggung jawab sosial dan Social and Environmental Responsibility
lingkungan dengan tetap mengacu section by still referring to the Technical
pada Pedoman Teknis Penyusunan Guidelines for the Preparation of
Laporan Keberlanjutan (Sustainability Sustainability Reports for Issuers and
Report) Bagi Emiten dan Perusahaan Public Companies as listed in Appendix II
Publik sebagaimana tercantum dalam which is an integral part of this Financial
Lampiran II yang merupakan bagian Services Authority Circular Letter, such
tidak terpisahkan dari Surat Edaran as the profile of the Issuer or Public
Otoritas Jasa Keuangan ini, seperti Company;
profil Emiten atau Perusahaan Publik;
4) Laporan Keberlanjutan (Sustainability 4) The Sustainability Report as referred to in
Report) sebagaimana dimaksud pada angka number 1) is an inseparable part of the Annual
1) merupakan bagian yang tidak terpisahkan ✓ Report but can be presented separately from
dari Laporan Tahunan namun dapat disajikan the Annual Report;
secara terpisah dengan Laporan Tahunan;
5) Dalam hal Laporan Keberlanjutan disajikan 5) In the event that the Sustainability Report is
secara terpisah dengan Laporan Tahunan, presented separately from the Annual Report,
informasi yang diungkapkan dalam Laporan the information disclosed in the Sustainability
Keberlanjutan dimaksud harus: Report must:
a) memuat seluruh informasi a) Contains all the information as referred to
sebagaimana dimaksud pada angka in number 1); and
1); dan
✓
b) disusun sesuai Pedoman Teknis b) Prepared in accordance with the
Penyusunan Laporan Keberlanjutan Technical Guidelines for the Preparation
(Sustainability Report) Bagi Emiten of a Sustainability Report for Issuers and
dan Perusahaan Publik sebagaimana Public Companies as listed in Appendix II
tercantum dalam Lampiran II yang which is an integral part of this Financial
merupakan bagian tidak terpisahkan Services Authority Circular Letter;
dari Surat Edaran Otoritas Jasa
Keuangan ini;
6) Dalam hal Laporan Keberlanjutan disajikan 6) In the event that the Sustainability Report
secara terpisah dengan Laporan Tahunan, is presented separately from the Annual
maka dalam bagian tanggung jawab sosial Report, then the Social and Environmental
dan lingkungan memuat informasi bahwa Responsibility section contains information
informasi mengenai tanggung jawab sosial ✓ that information on Social and Environmental
dan lingkungan telah diungkapkan dalam Responsibility has been disclosed in the
Laporan Keberlanjutan yang disajikan secara Sustainability Report which is presented
terpisah dari Laporan Tahunan; dan separately from the Annual Report; and
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Referensi SEOJK Nomor 16/ SEOJK.04/2021: Laporan Tahunan Emiten atau Perusahaan Publik
SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
Keterangan Description
Page
7) Penyampaian Laporan Keberlanjutan 7) Submission of the Sustainability Report which
(Sustainability Report) yang disajikan is presented separately from the Annual Report
secara terpisah dengan Laporan Tahunan ✓ must be submitted together with the Annual
harus disampaikan bersamaan dengan Report.
penyampaian Laporan Tahunan.
i Laporan Keuangan Tahunan yang Telah Diaudit i Audited Annual Financial Statement
Laporan keuangan tahunan yang dimuat dalam Financial Statements included in Annual Report
Laporan Tahunan disusun sesuai dengan should be prepared in accordance with the Financial
Standar Akuntansi Keuangan di Indonesia dan Accounting Standards in Indonesia and audited by
telah diaudit oleh Akuntan. Laporan keuangan an Accountant. The said financial statement should
dimaksud memuat pernyataan mengenai be included with statement of responsibility for
pertanggungjawaban atas laporan keuangan ✓ financial report as stipulated in the legislations in the
sebagaimana diatur dalam peraturan perundang- Capital Markets sector governing the responsibility of
undangan di sektor Pasar Modal yang mengatur the Board of Directors on the financial report or the
mengenai tanggung jawab Direksi atas laporan legislations in the Capital Markets sector governing
keuangan atau peraturan perundang-undangan the periodic reports of securities company in the
di sektor Pasar Modal yang mengatur mengenai event the Issuer is a Securities Company; and
laporan berkala Perusahaan Efek dalam hal Emiten
merupakan Perusahaan Efek; dan
j Surat Pernyataan Anggota Direksi dan Anggota j Letter of Statement of the Board of Directors and the
Dewan Komisaris tentang Tanggung Jawab atas Board of Commissioners regarding the Responsibility
Laporan Tahunan for Annual Reporting
Surat pernyataan anggota Direksi dan anggota Letter of statement of the Board of Directors and the
Dewan Komisaris tentang tanggung jawab atas Board of Commissioners regarding the responsibility
Laporan Tahunan disusun sesuai dengan format for Annual Reporting should be prepared according
Surat Pernyataan Anggota Direksi dan Anggota ✓ to the format of letter of statement of member of
Dewan Komisaris tentang Tanggung Jawab Board of Directors and the Board of Commissioners
atas Laporan Tahunan sebagaimana tercantum regarding the responsibility for Annual Reporting as
dalam Lampiran yang merupakan bagian tidak attached in the Attachment, which is an integral part
terpisahkan dari Surat Edaran Otoritas Jasa of this Circulation Letter of the Financial Services
Keuangan ini. Authority.
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Performance Highlights Management Report Company Profile Business Support Unit
Indeks POJK 51/2017
POJK 51/2017 Index
Laporan Keberlanjutan The Sustainability Report Halaman
Memuat Informasi Mengenai Contains information About Page
A. Strategi Keberlanjutan A. Sustainability Strategy
A.1. Penjelasan Strategi Keberlanjutan A.1. Elaboration of Sustainability Strategy 234
B. Ikhtisar Kinerja Aspek Keberlanjutan B. Overview of Performance on Sustainability Aspects
B.1. Apek Ekonomi, paling sedikit memuat: B.1. Economic Aspects, covering at least:
a. Kuantitas Produksi atau Jasa yang Dijual; a. Quantity of Products or Services Sold; 104
b. Pendapatan atau Penjualan; b. Revenue or Sales; 123
c. Laba atau Rugi Bersih; c. Net Profit or Loss; 124
d. Produk Ramah Lingkungan; dan d. Environment-Friendly Products; and 9
e. Pelibatan Pihak Lokal yang Berkaitan dengan e. Engagement of Local Stakeholders Concerning
Proses Bisnis Keuangan Keberlanjutan. the Sustainable Finance Business Process.
260
B.2. Aspek Lingkungan Hidup, paling sedikit memuat: B.2. Environmental Aspects, covering at least:
a. Penggunaan Energi; a. Energy Consumption; 245
b. Pengurangan Emisi yang Dihasilkan; b. Emission Reductions Achieved; 246
c. Pengurangan Limbah dan Efluen; dan c. Reduction of Waste and Effluent; and 249
d. Pelestarian Keanekaragaman Hayati. d. Biodiversity Conservation. 248
B.3. Aspek Sosial B.3. Social Aspect 251
C. Profil Perusahaan C. Company Profile
C.1. Visi, Misi, dan Nilai Keberlanjutan; C.1. Vision, Mission, and Sustainability Values; 32-33
C.2. Alamat Perusahaan C.2. Company Address 25
C.3. Skala Usaha, paling sedikit meliputi: C.3. Business Scale, covering at least:
1) Total Aset atau Kapitalisasi Aset, dan Total 1) Total Assets or Assets Capitalization, and Total
Kewajiban; Liabilities;
6
2) Jumlah Karyawan menurut Jenis Kelamin, 2) Number of Employees by Gender, Position,
Jabatan, Usia pendidikan, dan Status Educational Age, And Employment Status 85-86
Ketenagakerjaan
3) Nama Pemegang Saham dan Persentase 3) Name of Shareholders and Shareholding
Kepemilikan Saham; dan Percentage; and
49-50
4) Wilayah Operasional. 4) Operational Area. 34-35
C.4. Produk, Layanan, dan Kegiatan Usaha yang C.4. Products, Services, and Business Activities;
Dijalankan;
33
C.5. Keanggotaan pada Asosiasi; C.5. Membership of Associations; 38
C.6. Perubahan Emiten dan Perusahaan Publik Yang C.6. Significant Change of Issuer and Public Company.
Bersifat Signifikan.
39
D. Penjelasan Direksi C. Elaboration of Board of Directors
D.1. Penjelasan Direksi D.1. Elaboration of Board of Directors
a. Kebijakan untuk Merespons Tantangan dalam a. Policy for Responding to Challenges in Fulfilling
Pemenuhan Strategi Keberlanjutan; the Sustainability Strategy; 76
b. Penerapan Keuangan Berkelanjutan; b. Application of Sustainable Finance;
c. Strategi Pencapaian Target. c. Target Achievement Strategy. 77
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Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Indeks POJK 51/2017
POJK 51/2017 Index
Laporan Keberlanjutan The Sustainability Report Halaman
Memuat Informasi Mengenai Contains information About Page
E. Tata Kelola Keberlanjutan E. Sustainability Governance
E.1. Penanggung Jawab Penerapan Keuangan E.1. Responsible on the Application of Sustainable
Berkelanjutan; Finance;
238
E.2. Pengembangan Kompetensi terkait Keuangan E.2. Competency Development on Sustainable Finance;
Berkelanjutan;
239
E.3. Penilaian Risiko atas Penerapan Keuangan E.3. Risk Assessment of Sustainable Finance;
Berkelanjutan
240
E.4. Hubungan dengan Pemangku Kepentingan; E.4. Relationship with Stakeholders; 240-241
E.5. Permasalahan terhadap Penerapan Keuangan E.5. Problems on The Application of Sustainable
Berkelanjutan. Finance.
241-242
F. Kinerja Keberlanjutan F. Sustainability Performance
F.1. Kegiatan Membangun Budaya Keberlanjutan. F.1. Sustainable Culture Development Activities. 236
Kinerja Ekonomi Economic Performance
F.2. Perbandingan Target dan Kinerja Produksi, F.2. Comparison of Target and Performance of
Portofolio, Target Pembiayaan, atau Investasi, Production, Portfolio, Financing Targets, or 129
Pendapatan dan Laba Rugi; Investment, Income and Profit or Loss;
F.3. Perbandingan Target dan Kinerja Portofolio, Target F.3. Comparison of Target and Performance of
Pembiayaan, atau Investasi pada Instrumen Portfolio, Financing Target, or Investments In
Keuangan atau Proyek yang Sejalan dengan Financial Instruments or Projects In Line
N/A
Keuangan Berkelanjutan. with The Sustainable Finance.
Kinerja Lingkungan Hidup Environmental Performance
Aspek Umum General Aspect
F.4. Biaya Lingkungan Hidup F.4. Environmental Costs 251
Aspek Material Material Aspect
F.5. Penggunaan Material yang Ramah Lingkungan F.5. Environment-Friendly Material Consumption 245
Aspek Energi Energy Aspect
F.6. Jumlah dan Intensitas Energi yang Digunakan; F.6. Amount and Intensity of the Energy Consumed;
F.7. Upaya dan Pencapaian Efisiensi Energi dan F.7. Efforts and Achievement Made for Energy 246
Penggunaan Energi Terbarukan. Efficiency Including the Use of Renewable Energy
Sources.
Aspek Air Water Aspect
F.8. Penggunaan Air F.8. Water Consumption 247
Aspek Keanekaragaman Hayati Biodiversity Aspect
F.9. Dampak dari Wilayah Operasional yang Dekat F.9. Impacts from Operational Areas Close to or
atau Berada di Daerah Konservasi atau Memiliki Situated In Areas of Conservation or Otherwise 249
Keanekaragaman Hayati; dan those that Contain Biodiversity; and
F.10. Usaha Konservasi Keanekaragaman Hayati. F.10. Biodiversity Conservation Efforts. 248
Aspek Emisi Emissions Aspect
F.11. Jumlah dan Intensitas Emisi yang Dihasilkan F.11. Amount and Intensity of Emissions Generated by
Berdasarkan Jenisnya; Type;
246
F.12. Upaya dan Pencapaian Pengurangan Emisi yang Efforts and Achievements Made in Emission
Dilakukan; Reduction;
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Unit Pendukung Bisnis
Performance Highlights Management Report Company Profile Business Support Unit
Indeks POJK 51/2017
POJK 51/2017 Index
Laporan Keberlanjutan The Sustainability Report Halaman
Memuat Informasi Mengenai Contains information About Page
Aspek Limbah dan Efluen Waste and Effluent
F.13. Jumlah Limbah dan Efluen yang Dihasilkan F.13. Amount of Waste End Effluent Generated by Type;
Berdasarkan Jenisnya; 249
F.14. Mekanisme Pengelolaan Limbah dan Efluen; F.14. Waste and Effluent Management Mechanism
F.15. Tumpahan yang Terjadi (jika ada). F.15. Spill that Occurs (if any). N/A
Aspek Pengaduan Terkait Lingkungan Hidup Environmental Complaint Aspect
F.16. Jumlah dan Materi Pengaduan Lingkungan Hidup F.16. Number and Content of Environmental Complaint
yang Diterima, dan Diselesaikan. Received and Resolved.
250
Kinerja Sosial Social Performance
F.17. Komitmen untuk Memberikan Layanan atas Produk F.17. Commitment to Provide Services for the Equal
dan/atau Jasa yang Setara kepada Konsumen; Product and/or Services to Customers;
261
Aspek Ketenagakerjaan Employment Aspect
F.18. Kesetaraan Kesempatan Bekerja; F.18. Equality of Employment; 251
F.19. Tenaga Kerja Anak dan Tenaga Kerja Paksa; F.19. Child Labour and Forced Labour;
252
F.20. Upah Minimum Regional; F.20. Regional Minimum Wage;
F.21. Lingkungan Bekerja yang Layak dan Aman; F.21. Proper and Safe Work Environment; 252-255
F.22. Pelatihan dan Pengembangan Kemampuan F.22. Training and Capabilities Development for
Pegawai. Employees.
253
Aspek Masyarakat Community Aspect
F.23. Dampak Operasi terhadap Masyarakat Sekitar; F.23. Operation Impacts on Local Communities; 255
F.24. Pengaduan Masyarakat; F.24. Community Complaint; 260
F.25. Kegiatan Tanggung Jawab Sosial Lingkungan F.25. Corporate Social Responsibility (CSR);
(TJSL);
236
Tanggung Jawab Pengembangan Produk/Jasa Berkelanjutan Responsibility For Sustainable Products/ Services
F.26. Inovasi dan Pengembangan produk/ Jasa Keuangan F.26. Innovation and Development of Sustainable
Berkelanjutan; Finance Products/ Services;
262
F.27. Produk/Jasa yang Sudah Dievaluasi Keamanannya F.27. Products/Services that have been
bagi Pelanggan; Undergone Safety Test for Customers;
F.28. Dampak Produk/Jasa; F.28. Impact of Products/Services; 255
F.29. Jumlah Produk yang Ditarik Kembali; F.29. Number of Products Recalled; 264
F.30. Survei Kepuasan Pelanggan terhadap Produk dan/ F.30. Customer Satisfaction Survey on Sustainable
atau Jasa Keuangan Berkelanjutan. Finance Product and/or Services.
266
300 PT Bakrieland Development Tbk • Laporan Tahunan 2025 Annual Report www.bakrieland.com
Page 303
Tanggung Jawab Sosial Perusahaan/
Analisis dan
Tata Kelola Perusahaan Laporan Berkelanjutan
Pembahasan Manajemen
Good Corporate Governance Corporate Social Responsibility/
Management Discussion and Analysis
Sustainable Report
Indeks POJK 51/2017
POJK 51/2017 Index
Laporan Keberlanjutan The Sustainability Report Halaman
Memuat Informasi Mengenai Contains information About Page
G. Lain-Lain G. Others
G.1. Verifikasi Tertulis dari Pihak Independen (jika ada) G.1. Written Independent Verification (if any)
G.2. Lembar Umpan Balik G.2. Feedback Sheets 302
G.3. Tanggapan terhadap Umpan Balik Laporan G.3. Response on Feedback Sustainability Report
Keberlanjutan Tahun Sebelumnya Previous Year
N/A
G.4. Daftar Pengungkapan Sesuai Peraturan Otoritas G.4. List of Disclosures According to Financial Services
Jasa Keuangan Nomor 51/POJK.03/2017 tentang Authority Regulation Number 51/POJK.03/2017
Penerapan Keuangan Berkelanjutan Bagi Lembaga concerning The Implementation Sustainable 270
Jasa Keuangan, Emiten, dan Perusahaan Publik. Finance for Financial Services Institutions, Issuers
and Public Company
N/A : Data tidak tersedia | Not available
N/R : Tidak relevan | Not relevan
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Laporan
Keuangan
Financial Report
Bakrieland • Laporan Tahunan 2025 Annual Report
Page 306
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Laporan Keuangan Konsolidasian Consolidated Financial Statements Beserta Laporan Auditor Independen With Independent Auditor’s Report Untuk Tahun yang Berakhir pada For the Years Ended Tanggal-tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024 PT BAKRIELAND PT BAKRIELAND DEVELOPMENT Tbk DEVELOPMENT Tbk DAN ENTITAS ANAK AND SUBSIDIARIES
Page 308
Daftar Isi Table of Contents
Halaman/
Page
Surat pernyataan direksi Board of directors’ statement
Laporan auditor independen Independent auditor’s report
Laporan posisi keuangan konsolidasian 1 Consolidated statements of financial position
Laporan laba rugi dan penghasilan komprehensif lain Consolidated statements of profit or loss and
konsolidasian 4 other comprehensive income
Laporan perubahan ekuitas konsolidasian 6 Consolidated statements of changes in equity
Laporan arus kas konsolidasian 7 Consolidated statements of cash flows
Catatan atas laporan keuangan konsolidasian 9 Notes to the consolidated financial statements
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
Catatan/
Notes 2025 2024
ASET ASSETS
Aset Lancar Current Assets
Kas dan setara kas 3d,3h,3i,6,44,45 130.607 113.592 Cash and cash equivalents
Piutang usaha Trade receivables
Pihak ketiga - neto 3i,7,44,45 255.853 276.333 Third parties - net
Pihak berelasi - neto 3f,3i,7,38a,44,45 55.077 56.131 Related parties - net
Piutang lain-lain Other receivables
Pihak ketiga - neto 3i,8a,44,45 61.396 30.345 Third parties - net
Pihak berelasi - neto 3f,3i,8a,38b,44,45 10.890 11.030 Related parties - net
Persediaan - neto 3j,9 993.327 1.057.462 Inventories - net
Pajak dibayar di muka 3s 5.246 620 Prepaid taxes
Beban dibayar di muka dan uang muka 3g,10 59.440 75.699 Prepaid expenses and advances
Total Aset Lancar 1.571.836 1.621.212 Total Current Assets
Aset Tidak Lancar Non-Current Assets
Dana dalam pembatasan 3d,3i,11,44,45 39.118 43.681 Restricted funds
Piutang pihak berelasi - neto 3f,3i,38c,44,45 1.494 9.544 Due from related parties - net
Piutang lain-lain jangka panjang Long-term other receivables
Pihak ketiga - neto 3i,8b,44,45 5.104 779.318 Third parties - net
Penyertaan saham - neto 3i, 3l,12,44,45 102.680 125.797 Investment in shares of stock - net
Tanah untuk pengembangan 3k,13 3.425.520 2.673.672 Land for development
Uang muka pembelian tanah 14 810.533 754.430 Advance for purchase of land
Properti investasi - neto 3m,15 400.804 415.564 Investment properties - net
Aset tetap - neto 3n,3o,3p,16 1.297.659 1.343.554 Fixed assets - net
Aset pajak tangguhan 3s,26e 25.296 27.898 Deferred tax assets
Goodwill 3c,17 907.317 908.760 Goodwill
Aset lain-lain - neto 3i,18,44,45 50.264 38.587 Other assets - net
Total Aset Tidak Lancar 7.065.789 7.120.805 Total Non-Current Assets
TOTAL ASET 8.637.625 8.742.017 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian
yang tidak terpisahkan dari laporan keuangan konsolidasian secara The accompanying notes to the consolidated financial statements are an
keseluruhan. integral part of these consolidated financial statements.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
Catatan/
Notes 2025 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas Jangka Pendek Current Liabilities
Utang bank jangka pendek 3i,19,44,45 353.466 195.265 Short-term bank loans
Pembiayaan Musyarakah Short-term Musyarakah
dan pinjaman dari pihak financing and
selain bank jangka pendek 3bb,20,44,45 20.606 11.800 non-bank loan
Utang usaha Trade payables
Pihak ketiga 3i,21,44,45 109.861 111.564 Third parties
Utang lain-lain Other payables
Pihak ketiga 3i,22a,44,45 197.010 157.934 Third parties
Beban masih harus dibayar dan provisi 3i,23,44,45 543.956 553.492 Accrued expenses and provision
Liabilitas imbalan kerja karyawan Short-term employee
jangka pendek 3u,37 75.292 81.729 benefits liabilities
Uang muka pelanggan 3i,3r,24,38e 228.577 268.100 Advances from customers
Pendapatan ditangguhkan 3r,25,38f 4.821 14.762 Deferred income
Utang pajak 3s,26a 214.942 232.597 Taxes payable
Liabilitas jangka panjang jatuh tempo Current maturities of
dalam satu tahun: long-term debts:
Utang bank 3i,27,44,45 142.219 165.784 Bank loans
Pembiayaan Musyarakah 3bb,28,44,45 16.392 5.188 Musyarakah financing
Utang usaha 3i,29a,44,45 17.194 17.194 Trade payables
Liabilitas sewa 3p,29b,44,45 4.291 2.879 Lease liability
Liability for purchase
Utang pembelian aset tetap 3i,3p,44,45 271 370 of fixed assets
Total Liabilitas Jangka Pendek 1.928.898 1.818.658 Total Current Liabilities
Liabilitas Jangka Panjang Non-Current Liabilities
Pendapatan ditangguhkan 3r,25,38f 547 848 Deferred income
Uang muka pelanggan 3i,3r,24,38e 100.697 72.749 Advances from customers
Liabilitas imbalan kerja 3u,37 30.179 32.661 Employee benefits liabilities
Utang pihak berelasi 3f,3i,38d,44,45 13.954 15.863 Due to related parties
Utang lain-lain jangka panjang Long-term other payables
Pihak ketiga 3i,22b,44,45 17.505 87.433 Third parties
Liabilitas jangka panjang - setelah
dikurangi bagian jatuh tempo Long-term debts - net of current
dalam satu tahun: maturities:
Utang bank 3i,27,44,45 210.469 367.303 Bank loans
Pembiayaan Musyarakah 3bb,28,44,45 56.844 59.295 Musyarakah financing
Liabilitas sewa 3p,29b,44,45 233.940 219.065 Lease liability
Liability for purchase
Utang pembelian aset tetap 3i,3p,44,45 745 45 of fixed assets
Cadangan atas penggantian Reserve for replacement of operating
perabotan dan peralatan operasional 3v,3w 3.021 5.199 furniture and equipment
Liabilitas pajak tangguhan 3s,26e 38.324 38.683 Deferred tax liabilities
Total Liabilitas Jangka Panjang 706.225 899.144 Total Non-Current Liabilities
Total Liabilitas 2.635.123 2.717.802 Total Liabilities
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian
yang tidak terpisahkan dari laporan keuangan konsolidasian secara The accompanying notes to the consolidated financial statements are an
keseluruhan. integral part of these consolidated financial statements.
2
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
Catatan/
Notes 2025 2024
EKUITAS EQUITY
Ekuitas yang dapat diatribusikan Equity attributable to Owners of
kepada Pemilik Entitas Induk the Parent Entity
Modal saham - nilai nominal Capital stock - par value
saham seri A Rp 500 per saham dan A series of Rp 500 per share
saham seri B Rp 100 per saham and B series of Rp 100 per share
(angka penuh) (full amount)
Modal dasar - (angka penuh) Authorized capital - (full amount)
1.400.000.000 saham seri A 1,400,000,000 shares for A series
dan 93.000.000.000 saham seri B and 93,000,000,000 shares
for B series
Ditempatkan dan disetor penuh - Issued and fully paid - (full amount)
(angka penuh) 1,400,000,000 shares for A series
1.400.000.000 saham seri A and 42,121,913,019 shares
dan 42.121.913.019 saham seri B 30 4.912.191 4.912.191 for B series
Tambahan modal disetor - neto 3q,3t,3cc,31 2.753.462 2.753.462 Additional paid-in capital - net
Komponen ekuitas lainnya 40 (732.827) (754.990) Other component of equity
Defisit (1.375.091) (1.358.394) Deficit
Ekuitas yang diatribusikan Equity attributable to owners of
kepada pemilik entitas induk 5.557.735 5.552.269 the parent entity
Kepentingan non-pengendali 3b,41a 444.767 471.946 Non-controlling interest
Total Ekuitas 6.002.502 6.024.215 Total Equity
TOTAL LIABILITAS DAN EKUITAS 8.637.625 8.742.017 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian
yang tidak terpisahkan dari laporan keuangan konsolidasian secara The accompanying notes to the consolidated financial statements are an
keseluruhan. integral part of these consolidated financial statements.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
Catatan/
Notes 2025 2024
PENDAPATAN NETO 3r,32,38a 1.425.943 1.226.740 NET REVENUES
BEBAN POKOK PENDAPATAN 3r,33 940.083 808.432 COST OF REVENUES
LABA BRUTO 485.860 418.308 GROSS PROFIT
Beban penjualan 3r,34a (27.683) (20.337) Selling expenses
Beban umum dan administrasi 3m,3n,3r,34b (301.870) (304.186) General and administrative expenses
Laba atas pembelian diskon 5b 12.101 - Gain on bargain purchase
Laba (rugi) atas penjualan
dan penghapusan Gain (loss) on sale and
aset tetap - neto 3m,3n,16 6 (1.441) disposal of fixed assets - net
Beban bunga dan Interest expense and
keuangan - neto 3r,35 (93.609) (94.445) financial charges - net
Bagian atas rugi neto Entitas 3c,3i,3aa,
Asosiasi 3ee,5,12 (46.566) (18.542) Share in net loss of an Associate
Beban pajak final 3s,26b (16.120) (12.683) Final tax expense
Rugi selisih kurs - neto 3h (4.436) (30.402) Loss on foreign exchange - net
Rugi atas pembatalan penjualan Loss on unit cancellation of sales
unit rumah dan apartemen 7,9 (1.135) (356) residential and apartments
Rugi atas pembongkaran Loss from demolition of building
bangunan properti investasi 15 (396) - in investment properties
Lain-lain - neto 36 (37.931) (31.851) Others - net
RUGI SEBELUM MANFAAT (BEBAN) LOSS BEFORE INCOME TAX
PAJAK PENGHASILAN (31.779) (95.935) BENEFIT (EXPENSE)
MANFAAT (BEBAN) PAJAK INCOME TAX BENEFIT
PENGHASILAN 3s,26c (EXPENSE)
Tangguhan (2.176) 2.253 Deferred
Tahun berjalan (8.130) (8.266) Current year
Beban Pajak Penghasilan - Neto (10.306) (6.013) Income Tax Expense - Net
RUGI NETO (42.085) (101.948) NET LOSS
PENGHASILAN (RUGI) OTHER COMPREHENSIVE
KOMPREHENSIF LAIN INCOME (LOSS)
Pos-pos yang tidak akan direklasifikasi Items that will not be reclassified
lebih lanjut ke laba rugi: subsequently to profit or loss:
Kentungan (kerugian) aktuarial 3u,37 (831) 3.185 Actuarial gains (losses)
Pajak penghasilan terkait 3s,26e (67) (186) Related income tax
Pos-pos yang akan direklasifikasi Items that will be reclassified
lebih lanjut ke laba rugi: subsequently to profit or loss:
Bagian laba (rugi) yang belum direalisasi Share in unrealized gain (loss) of
investasi pada Entitas Asosiasi 3l,12 23.449 (33) investment in an Associate
Selisih kurs penjabaran laporan Exchange differences due to
keuangan (388) 24.590 financial statements translation
Rugi pada aset keuangan yang
belum direalisasi pada nilai wajar Unrealized loss on financial assets
melalui penghasilan at fair value through other
komprehensif lain 3i,12 - (32.638) comprehensive income
Penghasilan (Rugi) Komprehensif Other Comprehensive Income
Lain - Setelah Pajak 22.163 (5.082) (Loss) - Net of Tax
RUGI KOMPREHENSIF NETO (19.922) (107.030) NET COMPREHENSIVE LOSS
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian
yang tidak terpisahkan dari laporan keuangan konsolidasian secara The accompanying notes to the consolidated financial statements are an
keseluruhan. integral part of these consolidated financial statements.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
Catatan/
Notes 2025 2024
Rugi Neto yang dapat
Diatribusikan Kepada: Net Loss Attributable to:
Pemilik Entitas Induk (16.697) (68.528) Owners of the Parent Entity
Kepentingan non-pengendali 3b,41b (25.388) (33.420) Non-controlling interest
Total (42.085) (101.948) Total
Total Penghasilan (Rugi) Komprehensif Total Comprehensive Gain (Loss)
yang dapat Diatribusikan Kepada: Attributable to:
Pemilik Entitas Induk 5.466 (73.610) Owners of the Parent Entity
Kepentingan non-pengendali 3b,41b (25.388) (33.420) Non-controlling interest
Neto (19.922) (107.030) Net
BASIC/DILUTED LOSS
RUGI NETO PER SAHAM PER SHARE
DASAR/DILUSIAN DIATRIBUSIKAN ATTRIBUTABLE TO OWNERS
KEPADA PEMILIK ENTITAS INDUK OF THE PARENT
(Angka Penuh) 3y,42 (0,97) (2,34) (Full Amount)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian
yang tidak terpisahkan dari laporan keuangan konsolidasian secara The accompanying notes to the consolidated financial statements are an
keseluruhan. integral part of these consolidated financial statements.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CH
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unle
Ekuitas Yang Dapat Diatribusikan Kepada Pemilik Entitas Induk / Equity Attributable To Owners Of The Parent Entity
Komponen Ekuitas Lainnya/
Other Component of Equity
Selisih Kurs
atas
Penjabaran
Laporan
Keuangan/
Modal Saham Foreign
Ditempatkan Keuntungan Exchange
dan Tambahan (Kerugian) Differences
Disetor Penuh/ Modal Disetor/ Aktuarial/ from Kepen
Capital Stock Additional Actuarial Financial Non-pe
Issued and Paid-In Gains Statements Lain-lain/ Defisit/ Neto/ Non-co
Fully Paid Capital (Losses) Translation Others Deficit Net inte
Saldo 1 Januari 2024 4.912.191 2.753.462 21.284 (844.505) 73.313 (1.289.866) 5.625.879
Rugi neto tahun berjalan - - - - - (68.528) (68.528)
Penghasilan (rugi) komprehensif
lain tahun berjalan - - 2.999 24.590 (32.671) - (5.082)
Saldo 31 Desember 2024 4.912.191 2.753.462 24.283 (819.915) 40.642 (1.358.394) 5.552.269
Rugi neto tahun berjalan - - - - - (16.697) (16.697)
Penghasilan (rugi) komprehensif
lain tahun berjalan - - (898) (388) 23.449 - 22.163
Perubahan kepentingan non-
pengendali (Catatan 5b,5e,
5f,5g,5h dan 5i) - - - - - - -
Saldo 31 Desember 2025 4.912.191 2.753.462 23.385 (820.303) 64.091 (1.375.091) 5.557.735
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan The accompanying notes to the consolidated finan
keuangan konsolidasian secara keseluruhan. financial statements.
6
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
Catatan/
Notes 2025 2024
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 1.423.409 1.207.372 Cash received from customers
Pembayaran kas kepada pemasok (931.581) (781.685) Cash paid to suppliers
Pembayaran kas untuk beban umum, Cash paid for general, administrative
administrasi dan lain-lain (116.866) (117.521) and other expenses
Pembayaran kas kepada karyawan (149.239) (157.681) Cash paid to employees
Kas yang diperoleh dari operasi 225.723 150.485 Cash provided from operations
Penerimaan bunga 3.383 3.635 Interest received
Pembayaran beban bunga Payment of interest expense and
dan keuangan (75.358) (76.449) financial charges
Pembayaran pajak (54.463) (47.758) Tax payments
Arus Kas Neto yang Diperoleh dari Aktivitas Net Cash Flows Provided by Operating
Operasi 99.285 29.913 Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Penerimaan piutang pihak Receipts of due from related
berelasi - neto 38 6.714 2.872 parties - net
Penerimaan dana dalam
pembatasan - neto 11 4.563 17.057 Receipts from restricted funds - net
Penerimaan piutang lainnya - neto 8 2.641 10.425 Receipts from other receivables - net
Penerimaan penjualan aset tetap 16 130 273 Proceeds from sale of fixed assets
Pembayaran uang muka pembelian Payment of advance payment
tanah dan tanah untuk for purchase of land and
pengembangan - neto 13,14 (32.244) (133.465) land for development - net
Perolehan aset tetap 16 (23.899) (27.243) Acquisition of fixed assets
Arus Kas Neto yang Digunakan untuk Net Cash Flows Used in Investing
Aktivitas Investasi (42.095) (130.081) Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Penerimaan utang Receipts for
bank jangka pendek - neto 19 80.923 77.412 short-term bank loans - net
Penerimaan (pembayaran) pinjaman Musyarakah Receipts (payments)
dan pinjaman dari pihak selain bank jangka for short-term Musyarakah
pendek - neto 20 8.806 (50) financing and non-bank loan - net
Penerimaan (pembayaran) pembiayaan Receipts (payments) for long-term
Musyarakah jangka panjang - neto 28 8.753 (2.485) Musyarakah financing - net
Payments for liability for purchase of fixed
Pembayaran utang pembelian aset tetap - neto 601 (540) assets - net
Penerimaan (pembayaran) utang bank Receipts (payments) for long-term
jangka panjang - neto 27 (103.150) 15.374 bank loans - net
Pembayaran utang lain-lain
- neto 22 (32.213) (12.479) Payments for other payables - net
Pembayaran liabilitas sewa (2.000) - Lease liability payments
Pembayaran utang pihak Payments for due to related
berelasi - neto 38 (1.909) (159) parties - net
Arus Kas Neto yang Diperoleh dari (Digunakan Net Cash Flows Provided by (Used in)
untuk) Aktivitas Pendanaan (40.189) 77.073 Financing Activities
PENURUNAN NETO KAS DAN NET DECREASE IN CASH AND
SETARA KAS 17.001 (23.095) CASH EQUIVALENTS
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian
yang tidak terpisahkan dari laporan keuangan konsolidasian secara The accompanying notes to the consolidated financial statements are an
keseluruhan. integral part of these consolidated financial statements.
7
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
Catatan/
Notes 2025 2024
PENGARUH PERUBAHAN EFFECTS OF EXCHANGE
KURS MATA UANG PADA RATE CHANGES ON
KAS DAN SETARA KAS 14 7 CASH AND CASH EQUIVALENTS
Penambahan atas kas dan setara kas dari Additions of cash and cash equivalents
pengambilalihan Entitas Anak 5 - 2.920 from acquisition of a Subsidiary
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 6 113.592 133.760 AT BEGINNING OF THE YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 6 130.607 113.592 AT END OF THE YEAR
Lihat Catatan 48 atas laporan keuangan konsolidasian untuk See Note 48 to the consolidated financial statements for the
informasi tambahan arus kas. supplementary cash flows information.
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian
yang tidak terpisahkan dari laporan keuangan konsolidasian secara The accompanying notes to the consolidated financial statements are an
keseluruhan. integral part of these consolidated financial statements.
8
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
1. UMUM 1. GENERAL
a. Pendirian Perusahaan dan Informasi Umum a. Establishment of the Company and General
Information
PT Bakrieland Development Tbk (“Perusahaan”) PT Bakrieland Development Tbk (“The
didirikan pada tanggal 12 Juni 1990 berdasarkan Company”) was established with Notarial Deed
Akta Notaris No. 209 dari John Leonard No. 209 of John Leonard Waworuntu, S.H., dated
Waworuntu, S.H. Akta pendirian Perusahaan June 12, 1990. The Company’s Deed of
disahkan oleh Menteri Kehakiman Republik establishment was approved by the Minister of
Indonesia dalam Surat Keputusan No. C2- Justice of the Republic of Indonesia per Decision
1978.HT.01.01.TH.91 tanggal 31 Mei 1991 dan Letter No. C2-1978.HT.01.01.TH.91 dated
diumumkan dalam Berita Negara Republik May 31, 1991 and was published in the State
Indonesia No. 93 tanggal 19 November 1991. Gazette No. 93 dated November 19, 1991. The
Anggaran Dasar Perusahaan telah mengalami Company’s Articles of Association have been
beberapa kali perubahan, diantaranya, amended several times, among others, based on
berdasarkan Akta Notaris No. 29 dari Harun the Notarial Deed No. 29 of Harun Kamil, S.H.,
Kamil, S.H., tanggal 3 April 1997, mengenai dated April 3, 1997, regarding the change of the
perubahan nama Perusahaan dari PT Elang Company’s name from PT Elang Realty Tbk to
Realty Tbk menjadi PT Bakrieland Development PT Bakrieland Development Tbk. This change
Tbk. Perubahan ini telah disetujui oleh Menteri was approved by the Minister of Justice of the
Kehakiman Republik Indonesia dalam Surat Republic of Indonesia per Decision Letter No. C2-
Keputusan No. C2-3097.HT.01.04.Th.97 tanggal 3097.HT.01.04.Th.97 dated April 25, 1997.
25 April 1997. Perubahan Anggaran Dasar Subsequent changes to the Company’s Article of
Perusahaan selanjutnya berdasarkan pada Akta Association were based on Notarial Deed No. 216
Notaris Sutjipto, S.H., M.Kn., No. 216 tanggal of Sutjipto, S.H., M.Kn., dated June 23, 2008
23 Juni 2008 mengenai perubahan Anggaran regarding amendments to the Company’s Article
Dasar Perusahaan dalam rangka penyesuaian of Association in order to be in line with Law No.
terhadap Undang-Undang Republik Indonesia 40 of 2007 concerning Limited Liability
No. 40 Tahun 2007 tentang Perseroan Terbatas. Companies. This amendment was approved by
Perubahan ini telah disetujui oleh Menteri Hukum the Ministry of Law and Human Rights in its
dan Hak Asasi Manusia dengan Surat Keputusan Decision Letter No. AHU-58505-AH.01.02 Year
No. AHU-58505-AH.01.02 Tahun 2008 tanggal 2008 dated September 3, 2008 and published in
3 September 2008 dan diumumkan dalam Berita State Gazette No. 96, Supplement No. 25686
Negara No. 96 Tambahan No. 25686 tanggal dated November 28, 2008. The latest amendment
28 November 2008. Perubahan terakhir was based on Notarial Deed No. 4 of Aulia
berdasarkan Akta Notaris No. 4 dari Aulia Taufani, Taufani, S.H., dated September 1, 2021. The
S.H., tanggal 1 September 2021. Para pemegang Company’s shareholders through a Stockholders’
saham Perusahaan, melalui Rapat Umum Annual General Meeting approved the amended
Pemegang Saham Tahunan menyetujui Company’s Articles of Association in order to be
perubahan Anggaran Dasar Perusahaan untuk in line with the Regulation of Indonesia Financial
disesuaikan dengan Peraturan Otoritas Jasa Services Authority No. 15/POJK.04/2020
Keuangan No.15/POJK.04/2020 tentang Rencana concerning Planning and Holding a General
Penyelenggaraan Rapat Umum Pemegang Meeting of Shareholders of Public Limited
Saham Perusahaan Terbuka secara elektronik. Companies electronically. This amendment was
Perubahan ini telah disetujui oleh Menteri approved by the Ministry of Law and Human
Hukum dan Hak Asasi Manusia Rights of the Republic in Indonesia in its Decision
Republik Indonesia dalam Surat Keputusan Letter No. AHU-0156725.AH.01.11. Year 2021
No. AHU-0156725.AH.01.11.Tahun 2021 tanggal dated September 14, 2021.
14 September 2021.
Sesuai dengan pasal 3 Anggaran Dasar According to Article 3 of the Articles of
Perusahaan, ruang lingkup kegiatan Perusahaan Association, the scope of the Company’s activities
meliputi bidang konstruksi (termasuk real estat), comprises construction (including real estate),
perdagangan besar dan jasa (termasuk kegiatan whole sale and services (including professional,
profesional, ilmiah dan teknis). scientific and technical activities).
Perusahaan berdomisili di Jakarta dan kantor The Company is domiciled in Jakarta and its head
pusat berlokasi di Gedung Wisma Bakrie 1 office is located at Wisma Bakrie 1, 6th Floor, Jl.
Lantai 6, Jl. H.R. Rasuna Said Kav. B1, Jakarta H.R. Rasuna Said Kav. B1, South Jakarta.
Selatan. Saat ini Grup memiliki properti yang Currently, the Group owns properties located in
terletak di Jakarta, Bogor, Lampung, Yogyakarta Jakarta, Bogor, Lampung, Yogyakarta and
dan Sidoarjo. Sidoarjo.
9
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Perusahaan mulai beroperasi secara komersial The Company started its commercial operations
pada tahun 1990. in 1990.
PT Bakrie Capital Indonesia, didirikan di Republik PT Bakrie Capital Indonesia, established in the
Indonesia, adalah pemegang saham pengendali Republic of Indonesia, is the controlling
Perusahaan. shareholder of the Company.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Group’s
pemegang saham terbesar Grup adalah largest shareholder is KPD Simas Equity Fund 2,
KPD Simas Equity Fund 2, yang merupakan an insurance company based in Indonesia.
perusahaan asuransi yang berbasis di Indonesia.
b. Penawaran Umum Efek dan Obligasi b. Public Offering of Shares and Bonds of The
Perusahaan Company
Pada tanggal 13 Oktober 1995, Perusahaan telah On October 13, 1995, the Company received an
memperoleh pernyataan efektif dari Ketua Badan effective statement letter from the Chairman of
Pengawas Pasar Modal (BAPEPAM) the Capital Markets Supervisory Agency
No. S-1304/PM/1995 untuk melakukan (BAPEPAM) No. S-1304/PM/1995 to undertake
Penawaran Umum Perdana kepada masyarakat an Initial Public Offering of its 110 million shares
atas 110 juta lembar saham dengan nilai nominal with a par value of Rp500 per share through the
Rp500 per lembar saham melalui Bursa Efek Jakarta Stock Exchange at the offering price of
Jakarta dengan harga penawaran Rp625 per Rp625 per share. The Company listed all its
lembar saham. Perusahaan telah mencatatkan shares issued on the Jakarta Stock Exchange on
seluruh sahamnya di Bursa Efek Jakarta pada October 30, 1995.
tanggal 30 Oktober 1995.
Pada tanggal 15 September 1997, Perusahaan On September 15, 1997, the Company conducted
melakukan Penawaran Umum Terbatas I dengan its Limited Public Offering I through pre-emptive
Hak Memesan Efek Terlebih Dahulu (HMETD) rights to issue 1.05 billion shares with a par value
atas 1,05 miliar lembar saham dengan nilai and offering price of Rp500 per share. All the
nominal dan harga penawaran Rp500 per lembar shares were listed on the Jakarta Stock
saham. Seluruh saham telah dicatatkan di Bursa Exchange on October 6, 1997.
Efek Jakarta pada tanggal 6 Oktober 1997.
Pada tanggal 22 November 2005, Perusahaan On November 22, 2005, the Company conducted
melakukan Penawaran Umum Terbatas II dengan its Limited Public Offering II through pre-emptive
HMETD atas 4,2 miliar lembar saham biasa Seri rights to issue 4.2 billion shares Series B with a
B dengan nilai nominal Rp100 per lembar saham par value of Rp100 per share and an offering
dan harga penawaran Rp150 per lembar saham price of Rp150 per share, all of which were
yang seluruh saham yang ditempatkan dan issued, fully paid for and listed on the Jakarta
disetor penuh telah dicatatkan di Bursa Efek Stock Exchange on December 12, 2005.
Jakarta pada tanggal 12 Desember 2005.
Pada tanggal 16 April 2007, Perusahaan On April 16, 2007, the Company received an
memperoleh Surat Pemberitahuan Efektif atas Effective Notification Letter on the Share
Pernyataan Pendaftaran Emisi Saham dari Ketua Issuance Registration Statement from the
Bapepam-LK untuk melakukan Penawaran Umum Chairman of Bapepam-LK to conduct a Limited
Terbatas III dengan HMETD atas 14 miliar saham Public Offering III, through the pre-emptive rights
biasa Seri B dengan nominal Rp100 per lembar to issue 14 billion Series B shares with a par
saham dan harga penawaran Rp200 per lembar value Rp100 per share and an offering price of
saham, yang seluruh saham ditempatkan dan Rp200 per share, all of which were issued, fully
disetor penuh telah dicatatkan di Bursa Efek paid for and listed on the Jakarta Stock Exchange
Jakarta pada tanggal 1 Mei 2007. Dengan on May 1, 2007. With the issuance of these
diterbitkannya saham tersebut, maka jumlah shares, the total number of the Company’s shares
saham Perusahaan yang telah dicatatkan di listed on the Jakarta Stock Exchange came to
Bursa Saham Jakarta menjadi sebanyak 19.6 billion shares.
19,6 miliar lembar saham.
10
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Berkenaan dengan Penawaran Umum Terbatas In regards to Limited Public Offering III, the
III, Perusahaan juga menerbitkan Waran Seri I, di Company also issued Series I Warrants, of which
mana untuk setiap 50 saham baru hasil every 50 new shares resulting from the exercise
pelaksanaan HMETD tersebut melekat 7 Waran of the Pre-emptive Rights are attached to
Seri I yang diberikan cuma-cuma sebagai insentif 7 (seven) Series I Warrants which were given free
bagi pemegang saham Perusahaan dan/atau of charge as an incentive for the Company's
pemegang HMETD yang melaksanakan haknya. Shareholders and/or Pre-emptive Right holders
who exercise their rights.
Pada tanggal 28 Februari 2008, Perusahaan telah On February 28, 2008, the Company received an
mendapatkan pemberitahuan efektif pernyataan effective registration notification in regards to the
pendaftaran dalam rangka Penawaran Umum Public Offering of Bakrieland Development Bonds
Obligasi I Bakrieland Development Tahun 2008 I Year 2008 with Fixed Interest Rate from the
dengan Tingkat Bunga Tetap dari Badan Capital Markets and Financial Institution
Pengawas Pasar Modal dan Lembaga Keuangan Supervisory Agency through Letter No.
berdasarkan Surat No. S-1220/BL/2008. S-1220/BL/2008.
Pada tanggal 25 Juni 2010, Perusahaan On June 25, 2010, the Company received the
memperoleh Surat Pemberitahuan Efektif atas Effective Notification Letter for Share Issuance
Pernyataan Pendaftaran Emisi Saham dari ketua Registration Statement from Bapepam-LK to
Bapepam-LK untuk melakukan Penawaran Umum conduct a Limited Public Offering IV, through the
Terbatas IV dengan HMETD atas 19,96 miliar preemptive rights to issue 19.96 billion shares
lembar saham biasa seri B dengan nominal Series B with a par value of Rp100 per share at
Rp100 per lembar saham dan harga penawaran an offering price of Rp160 per share. With the
Rp160 per lembar saham. Dengan diterbitkannya issuance of these shares, the total shares listed
saham tersebut, maka jumlah saham Perusahaan on the stock exchange was 43.52 billion shares.
yang telah dicatatkan di bursa saham menjadi
sebanyak 43,52 miliar lembar saham.
Berkenaan dengan Penawaran Umum Terbatas In regards to Limited Public Offering IV, the
IV tersebut, Perusahaan juga menerbitkan Waran Company also issued Series II Warrants, of which
– Seri II, di mana untuk setiap 20 saham baru every 20 new shares resulting from the exercise
hasil pelaksanaan HMETD tersebut melekat of the Pre-emptive Rights were attached to
7 Waran Seri II yang diberikan cuma-cuma 7 (seven) Series II Warrants which were given
sebagai insentif bagi pemegang saham free of charge as an incentive for the Company's
Perusahaan dan/atau pemegang HMETD yang Shareholders and/or Pre-emptive Right holders
melaksanakan haknya. who exercise their rights.
c. Struktur Entitas Anak c. The Structure of Subsidiaries
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the
Perusahaan memiliki Entitas Anak (bersama Company has several Subsidiaries (together with
dengan Perusahaan disebut sebagai “Grup”) the Company collectively referred to as the
sebagai berikut: “Group”) as follows:
Persentase Total Aset
Kepemilikan/ Operasi (Sebelum Eliminasi)/
Percentage of Komersial/ Total Assets
Lokasi Proyek/ Ownership Commercial (Before Elimination)
Entitas Anak / Subsidiaries Project Domicile 2025 2024 Operations 2025 2024
Entitas Anak/Subsidiaries
PT Citrasaudara Abadi ("CSA") Tangerang 1997 401.988 401.963
(langsung/direct ) 99,99 99,99
(melalui/through JBR ) 0,01 0,01
PT Krakatau Lampung Tourism Lampung 2000 1.041.759 1.037.437
Development ("KLTD")
(langsung/direct ) 99,88 99,88
PT Bakrie Swasakti Utama ("BSU") Jakarta 1983 4.238.012 4.286.742
(langsung/direct ) 69,63 69,63
(melalui/through LW-6) 30,00 30,00
11
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Persentase Total Aset
Kepemilikan/ Operasi (Sebelum Eliminasi)/
Percentage of Komersial/ Total Assets
Lokasi Proyek/ Ownership Commercial (Before Elimination)
Entitas Anak / Subsidiaries Project Domicile 2025 2024 Operations 2025 2024
PT Superwish Perkasa ("SP") Jakarta 2012 1.329.625 1.331.267
(langsung/direct ) 69,99 69,99
(melalui/through LW-6) 30,00 30,00
(melalui/through BSU) 0,01 0,01
PT Bumi Daya Makmur ("BDM") Jakarta 2009 789.384 790.483
(langsung/direct ) 69,99 69,99
(melalui/through LW-6) 30,00 30,00
(melalui/through BSU) 0,01 0,01
PT Bumi Sentra Investama ("BSI") Jakarta - 10.530 5.868
(langsung/direct )
b) 99,99 99,99
BLD Investment Pte. Ltd. ("BLDI") Singapura/ Singapore - 233.015 233.400
(langsung/direct )
a) 100,00 100,00
Limitless World International Dubai - 731.318 731.318
Services-6 Ltd. ("LW-6")
(langsung/direct )
b) 100,00 100,00
PT Bahana Sukma Sejahtera Bogor,Jawa Barat/ - 779.579 774.299
("BSS")
a) West Java
(langsung/direct ) 99,96 99,96
(melalui/through JBR ) 0,04 0,04
PT Bakrie Nirwana Realty ("BNR") Bogor,Jawa Barat/ 2015 244.583 248.501
(langsung/direct) West Java 99,99 99,99
(melalui/through CSA) 0,01 0,01
PT Jasa Boga Raya ("JBR") Bogor,Jawa Barat/ 2013 9.118 4.006
(langsung/direct ) West Java 85,00 85,00
PT Surya Global Nusantara ("SGN")
a) Jakarta - 502.189 511.560
(langsung/direct ) 99,99 99,99
(melalui/through JBR) 0,01 0,01
PT Prima Bisnis Utama ("PBU")
a) Jakarta - 159.312 159.743
(langsung/direct) 99,81 99,81
(melalui/through JBR) 0,09 0,09
PT Mutiara Masyhur Sejahtera Sidoarjo,Jawa Timur/ 2005 1.176.438 1.232.838
("MMS") East Java
(langsung/direct) 2,92 2,92
(melalui/through BSU) 36,89 36,89
(melalui/through BDM) 17,2 17,2
(melalui/through SP) 42,2 42,2
BLD Asia Pte. Ltd. ("BLDA") Singapura/ Singapore - - -
(melalui/through BLDI)
a) 100,00 100,00
PT Bakrie Pesona Rasuna Jakarta 1996 57.328 65.429
(“BPR”)
(melalui/through BSU) 98,80 98,80
PT Rasuna Residence Jakarta 2004 57.120 55.302
Development (“RRD”)
(melalui/through BSU) 99,91 99,91
(melalui/through BSU) 0,09 0,09
PT Provices Indonesia ("PVI") Jakarta 2007 394.657 329.360
(melalui/through BSU) 99,99 99,99
PT Graha Multi Insani ("GMI") Yogyakarta 2013 239.025 241.990
(melalui/through BSU) 99,20 99,20
(melalui/through SP) 0,80 0,80
PT Bakrie Pangripta Loka ("BPL") Jakarta 2008 14.625 16.445
(langsung/direct) 26,00 26,00
(melalui/through BSU) 74,00 74,00
PT Maju Makmur Sejahtera Sidoarjo,Jawa Timur/ - 61.926 49.536
a) East Java
(“MMSJ”)
(melalui/through MMS) 99,00 99,00
(melalui/through NAP) 1,00 -
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Persentase Total Aset
Kepemilikan/ Operasi (Sebelum Eliminasi)/
Percentage of Komersial/ Total Assets
Lokasi Proyek/ Ownership Commercial (Before Elimination)
Entitas Anak / Subsidiaries Project Domicile 2025 2024 Operations 2025 2024
PT Nugraha Adhikarsa Pratama Sidoarjo,Jawa Timur/ - 114.638 98.682
(“NAP”)
a) East Java
(melalui/through MMS) 99,00 99,00
(melalui/through IPS) 1,00 -
PT Inti Permata Sejati Sidoarjo,Jawa Timur/ - 129.665 114.365
(“IPS”)
a) East Java
(melalui/through MMS) 99,00 99,00
(melalui/through NAP) 1,00 -
PT Graha Istana Nirwana Sidoarjo,Jawa Timur/ 2020 106.309 109.793
(“GIN”) East Java
(melalui/through MMS) 98,88 100,00
(melalui/through NAP) 1,12 -
PT Mitra Langgeng Sejahtera Sidoarjo,Jawa Timur/ - 6.244 6.244
a) East Java
(“MLS”)
(melalui/through MMS) 99,01 99,01
(melalui/through NAP) 1,00 -
PT Megah Djati Karya Sidoarjo,Jawa Timur/ - 3.115 3.131
(“MDK”)
a) East Java
(melalui/through MMS) 99,00 99,00
(melalui/through NAP) 1,00 -
PT Provices Lintas Mandiri Jakarta - 1.999 1.999
a)
(“PLM”)
(melalui/through PVI) 99,95 99,95
PT Provices Total Mandiri Jakarta - 1.499 1.499
a)
(“PTM”)
(melalui/through PVI) 99,93 99,93
PT Provices Prima Mandiri Jakarta 2021 9.139 1.734
(“PPM”)
(melalui/through PVI) 99,26 99,26
PT Provices Karya Mandiri Jakarta - 125 125
a)
(“PKM”)
(melalui/through PVI) 96,00 96,00
PT Graha Andrasentra Bogor,Jawa Barat/ 1997 1.518.232 1.539.422
Propertindo Tbk (“GAP”) West Java
(melalui/through SGN) 38,76 38,76
PT Andrasentra Properti Bogor,Jawa Barat/ 2015 5.680 4.094
Services (“APS”) West Java
(melalui/through GAP) 99,99 99,99
PT Gili Tirta Anugerah (“GTA”)
a) c) Bogor,Jawa Barat/
(melalui/through GAP) West Java 99,05 - - 138.601 -
PT Nirwana Estate Management ("NEM") Bogor,Jawa Barat/
(melalui/through GAP)
a) d) West Java 99,20 - - 57 -
a) Entitas dalam tahap pengembangan atau a) Entities under development stage or non-
tidak beroperasi operational
b) Tidak aktif b) Inactive
c) Entitas Anak yang baru diambil alih c) Newly acquired Subsidiary (Note 5b)
Catatan 5b)
d) Entitas Anak yang baru didirikan (Catatan 5c) d) Newly established Subsidiary (Note 5c)
Kegiatan usaha Entitas Anak adalah sebagai Activities of Subsidiaries are as follows:
berikut:
Entitas Anak / Subsidiaries Kegiatan Usaha / Activities
Kepemilikan langsung / Direct ownership:
PT Citrasaudara Abadi Real Estat/
Real Estate
13
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Entitas Anak / Subsidiaries Kegiatan Usaha / Activities
PT Krakatau Lampung Tourism Development Konstruksi gedung penginapan, hotel, vila, restoran,
kafe, kawasan pariwisata/
Construction of accommodation building, hotels, vila,
restaurants, cafe, tourism areas
PT Bakrie Swasakti Utama Real estat, konstruksi gedung pendidikan, hunian,
perkantoran, penginapan, hiburan dan olahraga,
perbelanjaan, industri dan lainnya /
Real estate, construction of educational buildings,
residential, offices, lodging, entertainment and sports,
shopping, industry and others
PT Superwish Perkasa Konstruksi gedung lainnya/
Other building construction
PT Bumi Daya Makmur Real Estat/
Real Estate
PT Bumi Sentra Investama Real estat dan jasa /
Real estate and services
BLD Investment Pte. Ltd. Investasi dan pendanaan /
Investments and refinancing
Limitless World International Services - 6 Ltd. Perusahaan investasi /
Investments company
PT Bahana Sukma Sejahtera Real estat/
Real estate
PT Bakrie Nirwana Realty Real estat/
Real estate
PT Jasa Boga Raya Perdagangan, jasa penyedia makanan dan minuman /
Trading, food and beverage services
PT Surya Global Nusantara Pembangunan, perdagangan dan jasa /
Construction, trading and services
PT Prima Bisnis Utama Pembangunan, perdagangan dan jasa /
Construction, trading and services
PT Mutiara Masyhur Sejahtera Real estat, konstruksi gedung tempat tinggal dan gedung
lainnya, aktivitas telekomunikasi tanpa kabel /
Real estate, construction of residential and other
buildings, wireless telecommunication activities
Kepemilikan tidak langsung / Indirect ownership:
Melalui BSU / Through BSU:
PT Bakrie Pesona Rasuna Real estat, fasilitas lapangan, pengelolaan fasilitas
olahraga, klub kebugaran, aktivitas perparkiran,
periklanan, fasilitas gelanggang atau arena/
Real estate, court facilities, management sports facilities,
fitness clubs, parking activities, advertising, arena
facilities
PT Rasuna Residence Development Hotel, restoran, penyedia akomodasi lainnya /
Hotels, restaurants, other accommodation providers
PT Provices Indonesia Kebersihan bangunan dan industri lain, keamanan
swasta, jasa sistem keamanan, penyedia tenaga kerja
waktu tertentu, penyedia gabungan jasa penunjang
fasilitas, kebersihan umum dan bangunan, perawatan
dan pemeliharaan taman, real estat /
Building and other industrial cleaning, private security,
security system services, fixed-time labor provider,
combined facility support service provider, general public
and building cleaning, garden care and maintenance,
real estate
PT Graha Multi Insani Real estat/
Real estate
PT Bakrie Pangripta Loka Perdagangan, pembangunan dan jasa /
Trading, construction and services
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Entitas Anak / Subsidiaries Kegiatan Usaha / Activities
PT Mutiara Masyhur Sejahtera Real estat, konstruksi gedung tempat tinggal dan gedung
lainnya, aktivitas telekomunikasi tanpa kabel /
Real estate, construction of residential and other
buildings, wireless telecommunication activities
Kepemilikan tidak langsung / Indirect ownership:
Melalui LW-6 / Through LW-6:
PT Bakrie Swasakti Utama Real estat, properti, apartemen, perhotelan dan
perkantoran /
Real estate, property, apartment, hotels and office
spaces
PT Bumi Daya Makmur Perdagangan, pembangunan dan jasa /
Trading, construction and services
PT Superwish Perkasa Pembangunan dan real estat /
Construction and real estate
Melalui BLDI / Through BLDI:
BLD Asia Pte. Ltd. Investasi dan pendanaan /
Investments and refinancing
Melalui MMS / Through MMS:
PT Maju Makmur Sejahtera Real estat, konstruksi gedung tempat tinggal dan jalan
raya, penyiapan lahan, perdagangan/ Real estate,
construction of residential buildings and highways, land
preparation, trading
PT Nugraha Adhikarsa Pratama Real estat dan perdagangan/ Real estate and trading
PT Inti Permata Sejati Real estat/
Real estate
PT Mitra Langgeng Sejahtera Real estat, konstruksi gedung tempat tinggal dan jalan
raya, penyiapan lahan, perdagangan /
Real estate, construction of residential buildings and
roads, land preparation, trading
PT Megah Djati Karya Real estat, konstruksi gedung tempat tinggal dan jalan
raya, penyiapan lahan, perdagangan /
Real estate, construction of residential buildings and
roads, land preparation, trading
PT Graha Istana Nirwana Hotel, restoran dan penyedia akomodasi lainnya/
Hotels, restaurants and other accommodation providers
Melalui PVI / Through PVI:
PT Provices Lintas Mandiri Pengelola gedung, apartemen dan perumahan /
Management of building, apartment and residential area
PT Provices Total Mandiri Pengelola gedung, apartemen dan perumahan /
Management of buildings, apartments and residential
areas
PT Provices Prima Mandiri Penyedia tenaga kerja waktu tertentu, penyedia
gabungan jasa penunjang fasilitas, instalasi saluran air,
kebersihan bangunan dan industri lain, kebersihan
umum bangunan, dan aktivitas perparkiran /
Fixed-time labor provider, combined facility support
service provider, water pipeline installation, building and
other industrial cleaning, general building cleaning
services, and parking activities
PT Provices Karya Mandiri Pengelola gedung, apartemen dan perumahan /
Management of buildings, apartments and residential
areas
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Melalui SGN / Through SGN:
PT Graha Andrasentra Propertindo Tbk Pengembangan, perdagangan dan jasa yang
berhubungan dengan real estat, properti dan
pengelolaan taman hiburan/rekreasi serta hotel /
Development, trading and services related to real estate,
property and management of theme parks/recreation
parks and hotels
Melalui GAP / Through GAP:
PT Andrasentra Properti Services Pengelola hotel, perdagangan dan jasa/
Hotel management, trading and services
PT Gili Tirta Anugerah Real estat/
Real estate
PT Nirwana Estate Management Pengelola properti dan kawasan /
Management of property and estate
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024
Limitless World International Services-6 Ltd. dan Limitless World International Services-6 Ltd. and PT Bumi
PT Bumi Sentra Investama merupakan Entitas Sentra Investama are inactive. Meanwhile, PT Maju
yang tidak aktif beroperasi. Sedangkan, Makmur Sejahtera, PT Mitra Langgeng Sejahtera,
PT Maju Makmur Sejahtera, PT Mitra Langgeng PT Megah Djati Karya, PT Provices Lintas Mandiri,
Sejahtera, PT Megah Djati Karya, PT Provices PT Provices Total Mandiri, and PT Provices Karya
Lintas Mandiri, PT Provices Total Mandiri dan Mandiri are entities under development.
PT Provices Karya Mandiri merupakan Entitas
yang masih dalam tahap pengembangan.
d. Dewan Komisaris, Direksi dan Karyawan d. Board of Commissioners, Board of Directors
and Employees
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the
susunan Dewan Komisaris dan Direksi composition of the Company’s Boards of
Perusahaan, berdasarkan Akta Notaris Aryanti Commissioners and Directors, based on Notarial
Artisari S.H., M.Kn., No. 16 tanggal 13 Juni 2024 Deed No. 16 of Aryanti Artisari S.H., M.Kn., dated
dan Akta Notaris Andalia Farida, S.H., M.H., June 13, 2024 and Notarial Deed
No. 19 tanggal 21 Juli 2022 adalah sebagai No. 19 of Andalia Farida, S.H., M.H., dated
berikut: July 21, 2022, is as follows:
2025 dan/and 2024
Dewan Komisaris Board of Commissioners
Komisaris Utama Bambang Irawan Hendradi President Commissioner
Komisaris Armansyah Yamin Commissioner
Komisaris Independen Kanaka Puradiredja Independent Commissioner
Direksi Board of Directors
Direktur Utama Resza Adikreshna President Director
Direktur Melky Aliandri Director
Direktur Sisilia Director
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Group’s
jumlah karyawan tetap Grup masing-masing total number of permanent employees was 275
adalah 275 dan 320 karyawan (tidak diaudit). and 320, respectively (unaudited).
16
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Susunan anggota komite audit pada tanggal The composition of the audit committee as of
31 Desember 2025 dan 2024 adalah sebagai December 31, 2025 and 2024 is as follows:
berikut:
2025 2024
Ketua Kanaka Puradiredja Kanaka Puradiredja Chairman
Anggota Soenarso Soemodiwirjo Mohamad Hassan Member
Anggota Indra Safitri Soenarso Soemodiwirjo Member
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the
Sekretaris Perusahaan adalah Harsya Novwan. Company’s Corporate Secretary is Harsya
Novwan.
e. Penyelesaian Laporan Keuangan e. Completion of the Consolidated Financial
Konsolidasian Statements
Manajemen Perusahaan bertanggung jawab atas The management of the Company is responsible
penyusunan laporan keuangan konsolidasian. for the preparation of the consolidated financial
Laporan keuangan konsolidasian ini diselesaikan statements. The accompanying consolidated
dan diotorisasi untuk diterbitkan oleh manajemen financial statements were completed and
Perusahaan pada tanggal 16 Maret 2026. authorized for issue by the Company’s
management on March 16, 2026.
2. PERNYATAAN KEPATUHAN 2. STATEMENT OF COMPLIANCE
Laporan keuangan konsolidasian telah disusun The consolidated financial statements have been
sesuai dengan Standar Akuntansi Keuangan (“SAK”), prepared in accordance with Financial Accounting
yang mencakup Pernyataan dan Interpretasi yang Standards (“SAK”), which comprise the Statements
diterbitkan oleh Dewan Standar Akuntansi Keuangan and Interpretations issued by the Board of Financial
Ikatan Akuntan Indonesia dan Dewan Standar Accounting Standards of the Indonesian Institute of
Akuntansi Syariah Ikatan Akuntan Indonesia, serta Accountants and Board of Syariah Financial
peraturan regulator pasar modal. Accounting Standards of the Indonesian Institute of
Accountants, and capital market regulations.
3. KEBIJAKAN AKUNTANSI MATERIAL 3. MATERIAL ACCOUNTING POLICIES
a. Dasar Penyusunan Laporan Keuangan a. Basis of Preparation of Consolidated
Konsolidasian Financial Statements
Kebijakan akuntansi penting yang diterapkan The principal accounting policies applied in the
dalam penyusunan laporan keuangan preparation of these consolidated financial
konsolidasian ini adalah selaras dengan kebijakan statements are consistent with the accounting
akuntansi yang diterapkan dalam penyusunan policies applied in the preparation of the Group’s
laporan keuangan konsolidasian Grup untuk consolidated financial statements for the year
tahun yang berakhir pada tanggal ended December 31, 2024, except for the
31 Desember 2024, kecuali untuk penerapan baru adoption of new and amended accounting
dan amendemen standar akuntansi yang berlaku standards effective January 1, 2025 as described
efektif tanggal 1 Januari 2025 seperti yang in the related accounting policies.
dijelaskan dalam kebijakan akuntansi terkait.
Efektif tanggal 1 Januari 2025, Grup menerapkan Effective January 1, 2025, the Group adopted
standar baru, amendemen dan revisi Pernyataan new standards, amendments and revisions to
Standar Akuntansi Keuangan (PSAK), yaitu Statements of Financial Accounting Standards
Amendemen PSAK 221, “Pengaruh Perubahan (PSAK) namely Amendment to PSAK 221, “The
Kurs Valuta Asing” tentang kekurangan Effect of Changes in Foreign Exchange Rates”
ketertukaran. Penerapan amendemen ini tidak regarding lack of exchangeability. The adoption of
berdampak terhadap laporan keuangan this amendment has no impact on the Group’s
konsolidasian Grup. consolidated financial statements.
17
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
Laporan keuangan konsolidasian, kecuali laporan The consolidated financial statements, except for
arus kas konsolidasian, disusun secara akrual the consolidated statement of cash flows, have
dengan menggunakan konsep harga perolehan, been prepared on the accrual basis using the
kecuali beberapa akun tertentu disusun historical cost basis of accounting, except for
berdasarkan pengukuran lain sebagaimana certain accounts which are measured on the
diuraikan dalam kebijakan akuntansi masing- bases described in the related accounting
masing akun tersebut. policies for those accounts.
Laporan arus kas konsolidasian disusun dengan The consolidated statement of cash flows is
menggunakan metode langsung, dan prepared based on the direct method, and
dikelompokkan ke dalam aktivitas operasi, classified into operating, investing and financing
investasi dan pendanaan. Pengungkapan activities. Additional disclosure is presented to
tambahan disajikan untuk mengevaluasi evaluate changes in liabilities arising from
perubahan pada liabilitas yang timbul dari financing activities, including the changes arising
aktivitas pendanaan, termasuk perubahan yang from cash flows or non-cash changes.
timbul dari arus kas maupun perubahan non-kas.
Mata uang penyajian yang digunakan dalam The presentation currency used in the
penyusunan laporan keuangan konsolidasian preparation of the consolidated financial
adalah mata uang Rupiah (Rp), yang juga statements is Rupiah (Rp), which is also the
merupakan mata uang fungsional Grup. Tiap functional currency of the Group. Each entity in
entitas dalam Grup menentukan mata uang the Group determines its own functional currency
fungsionalnya masing-masing dan mengatur and measures its transactions using the
transaksinya dalam mata uang fungsional respective functional currency.
tersebut.
Penyusunan laporan keuangan konsolidasian The preparation of consolidated financial
sesuai dengan Standar Akuntansi Keuangan di statements in conformity with Indonesian Financial
Indonesia mengharuskan penggunaan estimasi Accounting Standards requires the use of certain
dan asumsi. Hal tersebut juga mengharuskan accounting estimation and assumptions. It also
manajemen untuk membuat pertimbangan dalam requires management to exercise its judgment in
proses penerapan kebijakan akuntansi Grup. the process of applying the Group’s accounting
policies.
b. Prinsip-prinsip Konsolidasian b. Principles of Consolidation
Laporan keuangan konsolidasian meliputi laporan The consolidated financial statements include the
keuangan Perusahaan dan Entitas Anak seperti financial statements of the Company and
yang disebutkan pada Catatan 1c. Subsidiaries as mentioned in Note 1c.
Laporan keuangan Entitas Anak disusun dengan The financial statements of the Subsidiaries are
periode pelaporan yang sama dengan prepared for the same reporting period as the
Perusahaan. Kebijakan akuntansi yang Company. The accounting policies adopted in
digunakan dalam penyajian laporan keuangan preparing the consolidated financial statements
konsolidasian telah diterapkan secara konsisten have been consistently applied by the Group,
oleh Grup, kecuali dinyatakan lain. unless otherwise stated.
Entitas-entitas anak dikonsolidasi secara penuh Subsidiaries are fully consolidated from the date
sejak tanggal akuisisi, yaitu tanggal Perusahaan of acquisition, which is the date the Company
memperoleh pengendalian, sampai dengan obtains control, until the date the Company
tanggal Perusahaan kehilangan pengendalian ceases to control the Subsidiaries.
atas Entitas Anak tersebut.
Investor mengendalikan investee ketika investor An investor controls an investee when it is
terekspos atau memiliki hak atas imbal hasil exposed, or has rights, to variable returns from its
variabel dari keterlibatannya dengan investee dan involvement with the investee and has the ability
memiliki kemampuan untuk memengaruhi imbal to affect those returns through its power over the
hasil tersebut melalui kekuasaannya atas investee. Therefore, the investor controls the
investee. Dengan demikian, investor investee if, and only if, the investor has all of the
mengendalikan investee jika, dan hanya jika, following:
investor memiliki seluruh hal berikut ini:
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
(a) kekuasaan atas investee; (a) power over the investee;
(b) eksposur atau hak atas imbal hasil variabel (b) exposure or rights to variable returns from its
dari keterlibatannya dengan investee; dan involvement with the investee; and
(c) kemampuan untuk menggunakan (c) the ability to use its power over the investee
kekuasaannya atas investee untuk to affect the amount of the investor’s returns.
memengaruhi jumlah imbal hasil investor.
Investor menilai kembali apakah investor An investor reassesses whether it controls an
mengendalikan investee jika fakta dan keadaan investee if facts and circumstances indicate that
mengindikasikan adanya perubahan terhadap one or more of the three (3) control elements
satu atau lebih dari tiga (3) elemen pengendalian. have changed.
Kepentingan nonpengendali mencerminkan Non-controlling interest represents a portion of
bagian atas laba rugi dan aset neto yang tidak the profit or loss and net assets not attributable to
diatribusikan kepada entitas induk dan disajikan the parent and is presented separately in the
secara terpisah dalam laporan laba rugi dan consolidated statements of profit or loss and
penghasilan komprehensif lain konsolidasian, dan other comprehensive income, and within equity in
dalam ekuitas pada laporan posisi keuangan the consolidated statements of financial position,
konsolidasian, dipisahkan dari ekuitas yang dapat separately from equity attributable to the parent.
diatribusikan kepada entitas induk.
Total penghasilan komprehensif lain diatribusikan Total other comprehensive income is attributed to
kepada pemilik entitas induk dan kepentingan the owners of the parent and to the non-
nonpengendali bahkan jika hal ini mengakibatkan controlling interests even if this results in the non-
kepentingan nonpengendali mempunyai saldo controlling interests having a deficit balance.
defisit.
Seluruh saldo akun dan transaksi yang material All significant intercompany balances and
antar entitas yang dikonsolidasi telah dieliminasi. transactions have been eliminated.
Perubahan bagian kepemilikan Changes in the ownership interests
Perubahan dalam bagian kepemilikan entitas Changes in a parent’s ownership interest in a
induk pada entitas anak yang tidak subsidiary that do not result in a loss of control
mengakibatkan hilangnya pengendalian dicatat are accounted for as equity transactions, in which
sebagai transaksi ekuitas, di mana jumlah the carrying amounts of the controlling and non-
tercatat kepentingan pengendali dan controlling interests are adjusted to reflect the
nonpengendali disesuaikan untuk mencerminkan changes in their relative interests in the
perubahan bagian relatifnya atas entitas anak. subsidiary. The difference between the amount
Perbedaan antara jumlah kepentingan by which the non-controlling interests are
nonpengendali disesuaikan dan nilai wajar adjusted and the fair value of the consideration
imbalan yang diberikan atau diterima diakui paid or received is recognized directly in equity
secara langsung dalam ekuitas dan diatribusikan and attributed to the owners of the parent.
pada pemilik entitas induk.
Jika entitas induk kehilangan pengendalian pada If a parent loses control of a subsidiary, the
entitas anak, maka entitas induk: parent:
(a) menghentikan pengakuan aset (termasuk (a) derecognizes the assets (including goodwill)
setiap goodwill) dan liabilitas entitas anak and liabilities of the former subsidiary from
terdahulu dari laporan posisi keuangan the consolidated statements of financial
konsolidasian. position.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
(b) mengakui sisa investasi pada entitas anak (b) recognizes any investment retained in the
terdahulu pada nilai wajarnya pada tanggal former subsidiary at its fair value at the date
hilangnya pengendalian, dan selanjutnya when control is lost, and subsequently
mencatat sisa investasi tersebut dan setiap accounts for it and for any amounts owed by
jumlah terutang oleh atau kepada entitas or to the former subsidiary. That fair value
anak terdahulu. Nilai wajar tersebut dianggap shall be regarded as the fair value on initial
sebagai nilai wajar pada saat pengakuan recognition of a financial asset or, if
awal aset keuangan atau, jika sesuai, biaya appropriate, the cost on initial recognition of
perolehan pada saat pengakuan awal an investment in an associate or joint
investasi pada entitas asosiasi atau ventura venture.
bersama.
(c) mengakui keuntungan atau kerugian terkait (c) recognizes the gain or loss associated with
dengan hilangnya pengendalian yang dapat the loss of control attributable to the former
diatribusikan pada kepentingan pengendali controlling interest.
terdahulu.
c. Kombinasi Bisnis c. Business Combinations
Kombinasi bisnis dicatat menggunakan metode Business combinations are accounted for using
akuisisi. Biaya perolehan dari suatu akuisisi the acquisition method. The cost of an acquisition
diukur berdasarkan nilai agregat imbalan yang is measured as the aggregate of the
dialihkan, yang diukur pada nilai wajar pada consideration transferred, measured on
tanggal akuisisi dan jumlah setiap kepentingan acquisition date at fair value, and the amount of
nonpengendali pada pihak yang diakuisisi. Biaya any non-controlling interests in the acquiree. The
akuisisi yang terjadi dibiayakan dan dicatat acquisition costs incurred are expensed and
sebagai beban pada tahun berjalan. recognized in the current year.
Selisih lebih antara penjumlahan imbalan yang The excess of the aggregate of the consideration
dialihkan dan jumlah yang diakui untuk transferred and the amount recognized for non-
kepentingan nonpengendali dengan aset controlling interest over the net identified assets
teridentifikasi dan liabilitas yang diambil-alih (aset and liabilities assumed is recorded as goodwill. In
neto) dicatat sebagai goodwill. Dalam kondisi contrary, the Company recognizes the lower
sebaliknya, Perusahaan mengakui selisih kurang amount as gain in the consolidated statement of
tersebut sebagai keuntungan dalam laba rugi dan profit or loss and other comprehensive income on
penghasilan komprehensif lain konsolidasian the date of acquisition.
pada tanggal akuisisi.
Setelah pengakuan awal, goodwill diukur sebesar After initial recognition, goodwill is measured at
biaya perolehan dikurangi dengan akumulasi cost less any accumulated impairment losses.
penurunan nilai. Untuk tujuan penurunan nilai, For the purpose of impairment testing, goodwill
goodwill yang diperoleh dari kombinasi bisnis, acquired in the business combination is, from the
sejak tanggal akuisisi dialokasikan ke setiap unit acquisition date, allocated to each of the Group’s
penghasil kas dari Grup yang diharapkan cash-generating units that are expected to
bermanfaat dari kombinasi bisnis tersebut, benefit from the combination, irrespective of
terlepas apakah aset dan liabilitas lainnya dari whether other assets or liabilities of the acquiree
entitas yang diakuisisi ditetapkan ke unit-unit are assigned to those units.
tersebut.
Goodwill merupakan selisih lebih antara harga Goodwill represents the excess of the cost of an
perolehan investasi Entitas Anak, entitas asosiasi acquisition of a subsidiary, associate or business
atau bisnis dan nilai wajar bagian Grup atas aset over the fair value of the Group’s share of the
neto Entitas Anak, entitas asosiasi atau bisnis identifiable net assets of the acquired subsidiary,
yang dapat diidentifikasi pada tanggal akuisisi. associate or business on the acquisition date.
Goodwill dihentikan pengakuannya pada saat Goodwill is derecognized upon disposal or when
dilepaskan atau ketika tidak ada lagi manfaat no future benefits are expected from its use or
masa depan yang diharapkan dari penggunaan disposal.
atau pelepasannya.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
d. Kas dan Setara Kas d. Cash and Cash Equivalents
Kas terdiri dari saldo kas dan bank yang tidak Cash consists of cash on hand and cash in
dibatasi penggunaannya. Setara kas adalah banks which is not restricted as to used. Cash
deposito berjangka dengan jangka waktu tiga (3) equivalents are time deposits with maturities of
bulan atau kurang sejak tanggal penempatan dan three (3) months or less at the time of placement
tidak digunakan sebagai jaminan. and not pledged as collateral.
Kas dan setara kas yang dijaminkan dan dibatasi Cash and cash equivalents which are used as
penggunaannya dicatat sebagai “Dana dalam collateral and restricted in use, are recorded as
Pembatasan” dalam laporan posisi keuangan “Restricted Fund” in the consolidated statements
konsolidasian. of financial position.
e. Dividen e. Dividend
Pembagian dividen kepada para pemegang Dividend distribution to the Company’s
saham Perusahaan diakui sebagai liabilitas shareholders is recognized as a liability in the
dalam laporan keuangan konsolidasian pada consolidated financial statements in the year in
tahun ketika dividen tersebut disetujui oleh para which the dividends are approved by the
pemegang saham Perusahaan. Company’s shareholders.
f. Transaksi dengan Pihak-pihak Berelasi f. Transaction with Related Parties
Pihak-pihak berelasi adalah orang atau entitas Related parties are persons or entities that are
yang terkait dengan Grup: related to the Group:
a) Orang atau anggota keluarga dekatnya yang a) A person or a close member of that person's
mempunyai relasi dengan Grup jika orang family is related to the Group if that person:
tersebut:
i. memiliki pengendalian atau pengendalian i. has control or joint control over the Group;
bersama atas Grup;
ii. memiliki pengaruh signifikan atas Grup; ii. has significant influence over the Group;
atau or
iii. personil manajemen kunci Grup atau iii. is a member of the key management
entitas induk Grup. personnel of the Group or of a parent of
the Group.
b) Suatu entitas berelasi dengan Grup jika b) An entity is related to the Group if any of the
memenuhi salah satu hal berikut: following conditions apply:
i. entitas dan Grup adalah anggota dari i. the entity and the Group are members of
Grup yang sama (artinya entitas induk, the same group (which means that each
entitas anak, dan entitas anak berikutnya parent, subsidiary and fellow subsidiary is
saling berelasi dengan entitas lainnya). related to the others).
ii. satu entitas adalah entitas asosiasi atau ii. one entity is an associate or joint venture
ventura bersama dari entitas lain (atau of the other entity (or an associate or joint
entitas asosiasi atau ventura bersama venture that is a member of a Group of
yang merupakan anggota suatu Grup, which the other entity is a member).
yang mana entitas lain tersebut adalah
anggotanya).
iii. kedua entitas tersebut adalah ventura iii.both entities are joint ventures of the same
bersama dari pihak ketiga yang sama. third party.
iv. satu entitas adalah ventura bersama dari iv. one entity is a joint venture of a third entity
entitas ketiga dan entitas yang lain adalah and the other entity is an associate of the
entitas asosiasi dari entitas ketiga. third entity.
v. entitas tersebut adalah suatu program v. the entity is a post-employment defined
imbalan pascakerja untuk imbalan kerja benefit plan for the benefit of employees of
dari Grup atau entitas yang terkait dengan either the Group or an entity related to the
Grup. Group.
vi. entitas yang dikendalikan atau vi. the entity is controlled or jointly controlled
dikendalikan bersama oleh orang yang by a person identified in letter (a).
diidentifikasi dalam huruf (a).
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
vii. orang yang diidentifikasi dalam huruf (a) vii. a person identified in letter (a) (i) has
(i) memiliki pengaruh signifikan atas significant influence over the entity or is
entitas atau merupakan personil the key management personnel of the
manajemen kunci entitas (atau entitas entity (or a parent of the entity).
induk dari entitas).
viii. entitas, atau anggota dari kelompok yang viii. the entity, or any member of a group of
mana entitas merupakan bagian dari which it is a part, provides key
kelompok tersebut, menyediakan jasa management personnel services to the
personil manajemen kunci kepada entitas entity or to the parent of the entity.
atau kepada entitas induk dari entitas.
Transaksi ini dilakukan berdasarkan persyaratan The transactions are made based on terms
yang disetujui oleh kedua belah pihak. Beberapa agreed by the parties. Such terms may not be the
persyaratan tersebut mungkin tidak sama dengan same as those with unrelated parties.
persyaratan yang dilakukan dengan pihak-pihak
yang tidak berelasi.
Seluruh transaksi dan saldo yang material All material transactions and balances with
dengan pihak-pihak berelasi diungkapkan dalam related parties are disclosed in the relevant notes
catatan atas laporan keuangan konsolidasian to the consolidated financial statements.
yang relevan.
g. Beban Dibayar Dimuka g. Prepaid Expenses
Beban dibayar dimuka diamortisasi selama masa Prepaid expenses are amortized over the useful
manfaat masing-masing biaya dengan life of each expense using the straight-line
menggunakan metode garis lurus. method.
h. Transaksi dan Saldo Dalam Mata Uang Asing h. Foreign Currency Transactions and Balances
Pembukuan Grup diselenggarakan dalam mata The accounting records of the Group are
uang Rupiah. Transaksi dalam mata uang asing maintained in Rupiah. Transactions denominated
dijabarkan ke dalam Rupiah dengan kurs yang in foreign currencies are translated into Rupiah at
berlaku pada tanggal transaksi. Pada akhir tahun the exchange rates prevailing at the dates of the
pelaporan, aset dan liabilitas moneter dalam transactions. At the end of the reporting year,
mata uang asing dijabarkan ke dalam Rupiah monetary assets and liabilities denominated in
dengan menggunakan kurs tengah yang foreign currencies are translated into Rupiah
ditetapkan oleh Bank Indonesia pada tanggal using the middle rates of exchange quoted by
tersebut. Keuntungan atau kerugian dari selisih Bank Indonesia at such dates. Exchange gains
kurs mata uang asing dan penjabaran aset dan and losses arising from foreign currency
liabilitas moneter dalam mata uang Rupiah diakui transactions and on the translation of the foreign
dalam laporan laba rugi dan penghasilan currency’s monetary assets and liabilities into
komprehensif lain konsolidasian tahun berjalan, Rupiah are recognized in the current year’s
kecuali untuk laba atau rugi pertukaran yang consolidated statements of profit or loss and
timbul dari penjabaran laporan keuangan operasi other comprehensive income, except for the
asing ke mata uang penyajian Grup, yang diakui exchange gains and losses arising from the
langsung dalam pendapatan komprehensif translation of the foreign operation’s financial
lainnya. statements into the presentation currency of the
Group, which are recognized directly in other
comprehensive income.
Kurs yang digunakan untuk menjabarkan ke mata The exchange rates used for translation into
uang Rupiah, pada tanggal 31 Desember 2025 Rupiah, as of December 31, 2025 and 2024, are
dan 2024, adalah sebagai berikut: as follows:
2025 2024
1 Dolar Amerika Serikat (US$) 16.782 16.162 Dollar United States (US$) 1
1 Dolar Singapura (SG$) 13.069 11.919 Dollar Singapore (SG$) 1
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
i. Instrumen Keuangan i. Financial Instruments
1. Aset Keuangan 1. Financial Assets
Pengakuan Awal Initial Recognition
Aset keuangan pada awalnya diakui sebesar Financial assets are initially recognized at fair
nilai wajarnya ditambah biaya transaksi. Grup value plus transaction costs. The Group
mengklasifikasikan aset keuangan menjadi (i) classifies its financial assets into the following
aset keuangan yang diukur dengan biaya categories (i) financial assets measured at
perolehan diamortisasi, (ii) aset keuangan amortized cost (ii) financial assets at fair
yang diukur pada nilai wajar melalui value through other comprehensive income
penghasilan komprehensif lain (FVOCI) dan (FVOCI) and (iii) financial assets at fair value
(iii) aset keuangan yang ditetapkan untuk through profit or loss (FVTPL). The
diukur pada nilai wajar melalui laba rugi classification and measurement of financial
(FVTPL). Klasifikasi dan pengukuran aset assets are based on the business model and
keuangan harus didasarkan pada bisnis contractual cash flows. The Group determines
model dan arus kas kontraktual. Grup the classification of its financial assets at
menentukan klasifikasi aset keuangan initial recognition and does not change the
tersebut pada pengakuan awal dan tidak classification already made.
melakukan perubahan atas klasifikasi yang
telah dibuat.
Pengukuran Selanjutnya Subsequent Measurement
- Aset keuangan yang diukur dengan biaya - Financial assets at amortized cost
diamortisasi
Aset keuangan diklasifikasikan sebagai Financial assets are classified as financial
aset keuangan yang diukur dengan biaya assets measured at amortized cost where
perolehan diamortisasi di mana aset the financial assets are held within the
keuangan dikelola dalam model bisnis business model whose objective is to hold
yang bertujuan untuk memiliki aset financial assets in order to collect
keuangan dalam rangka mendapatkan contractual cash flows. Financial assets
arus kas kontraktual. Aset keuangan yang measured at amortized cost are initially
diukur dengan biaya perolehan recognised at fair value plus transaction
diamortisasi pada awalnya diakui sebesar costs and subsequently measured at
nilai wajarnya ditambah dengan biaya- amortized cost using the effective interest
biaya transaksi dan selanjutnya diukur rate method.
pada biaya perolehan diamortisasi dengan
menggunakan metode suku bunga efektif.
- Aset keuangan yang diukur dengan nilai - Financial assets are measured at fair
wajar melalui penghasilan komprehensif value through other comprehensive
lain (FVOCI) income (FVOCI)
Aset keuangan berupa instrumen utang Financial assets in debt instruments are
diklasifikasikan sebagai aset keuangan classified as at FVOCI if they are held in a
FVOCI jika aset keuangannya dimiliki business model whose objective is
dalam model bisnis yang tujuannya dicapai achieved by both collecting contractual
dengan mengumpulkan arus kas cash flows and selling financial assets.
kontraktual dan menjual aset keuangan.
Untuk aset keuangan berupa instrumen For financial assets in equity instruments
ekuitas di mana Grup memilih opsi FVOCI where the Group opts for the FVOCI
maka keuntungan dan kerugian dari aset option, gains and losses are never
keuangan ini tidak pernah direklasifikasi ke reclassified to profit or loss.
laba rugi.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
- Aset keuangan yang diukur dengan nilai - Financial assets are measured at fair
wajar melalui laba rugi (FVTPL) value through profit or loss (FVTPL)
Aset keuangan diklasifikasikan sebagai Financial assets are classified as FVTPL if
FVTPL jika aset keuangan tersebut tidak those financial assets do not meet the
memenuhi kriteria sebagai aset keuangan criteria for financial assets measured at
yang diukur dengan biaya perolehan amortized cost and FVOCI.
diamortisasi dan FVOCI.
Penurunan Nilai Aset Keuangan Impairment of Financial Assets
Pada setiap periode pelaporan, Grup menilai At each reporting date, the Group assesses
apakah risiko kredit dari instrumen keuangan whether the credit risk on a financial
telah meningkat secara signifikan sejak instrument has increased significantly since
pengakuan awal. Ketika melakukan penilaian, initial recognition. When making the
Grup menggunakan perubahan atas risiko assessment, the Group uses the change in
gagal bayar yang terjadi sepanjang perkiraan the risk of a default occurring over the
umur instrumen keuangan daripada expected life of the financial instrument
perubahan atas jumlah kerugian kredit instead of the change in the amount of
ekspektasian. Dalam melakukan penilaian expected credit losses. In conducting this
tersebut, Grup membandingkan antara risiko assessment, the Group compares the risk of
gagal bayar yang terjadi atas instrumen default occurring on the financial instrument
keuangan pada saat periode pelaporan as at the reporting date with the risk of a
dengan risiko gagal bayar yang terjadi atas default occurring on the financial instrument
instrumen keuangan pada saat pengakuan as at initial recognition, considering
awal, yang mempertimbangkan kewajaran reasonable and supportable information that
serta ketersediaan informasi, yang tersedia is available without undue cost or effort at the
tanpa biaya atau usaha yang tidak semestinya reporting date about past events, current
pada saat tanggal pelaporan terkait dengan conditions and forecasts of future economic
kejadian masa lalu, kondisi terkini dan conditions, which is indicative of significant
perkiraan atas kondisi ekonomi di masa increases in credit risk since initial
depan, yang mengindikasikan kenaikan recognition.
signifikan risiko kredit sejak pengakuan awal.
Grup menerapkan metode yang The Group applies a simplified approach to
disederhanakan untuk mengukur kerugian measure expected credit loss.
kredit ekspektasian.
Penghentian Pengakuan Aset Keuangan Derecognition of Financial Assets
Grup menghentikan pengakuan aset The Group derecognizes financial assets if,
keuangan jika, dan hanya jika, hak kontraktual and only if: the contractual rights to the cash
atas arus kas yang berasal dari aset keuangan flows from the financial asset expire; or the
tersebut berakhir, atau mengalihkan hak contractual rights to receive the cash flows of
kontraktual untuk menerima arus kas yang the financial asset are transferred; or the
berasal dari aset keuangan, atau tetap contractual rights to receive the cash flows of
memiliki hak kontraktual untuk menerima arus the financial asset are retained but a
kas yang berasal dari aset keuangan namun contractual obligation is assumed to pay
juga menanggung kewajiban kontraktual untuk those cash flows to one or more recipients in
membayar arus kas yang diterima tersebut an arrangement that meets certain conditions.
kepada satu atau lebih pihak penerima melalui When the Group transfers a financial asset, it
suatu kesepakatan yang memenuhi evaluates the extent to which it retains the
persyaratan tertentu. Ketika Grup mengalihkan risks and rewards of ownership of the
aset keuangan, maka Grup mengevaluasi financial asset.
sejauh mana Grup tetap memiliki risiko dan
manfaat atas kepemilikan aset keuangan
tersebut.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
2. Liabilitas Keuangan 2. Financial Liabilities
Pengakuan Awal Initial Recognition
Grup mengklasifikasikan seluruh liabilitas The Group determines the classification of its
keuangannya pada saat pengakuan awal. financial liabilities at initial recognition. The
Grup memiliki liabilitas keuangan yang Group has financial liabilities classified into
diklasifikasikan dalam liabilitas keuangan yang the financial liabilities measured at amortized
diukur dengan biaya perolehan diamortisasi. cost. All financial liabilities are recognized
Seluruh liabilitas keuangan diakui pada initially at fair value and, in the case of loans
awalnya sebesar nilai wajar dan, dalam hal and borrowings, inclusive of directly
pinjaman dan utang, termasuk biaya transaksi attributable transaction costs.
yang dapat diatribusikan secara langsung.
Pengukuran Selanjutnya Subsequent Measurement
Setelah pengakuan awal, liabilitas keuangan After initial recognition, financial liabilities in
dalam kategori ini selanjutnya diukur pada this category are subsequently measured at
biaya perolehan diamortisasi dengan amortized cost using the effective interest
menggunakan metode suku bunga efektif. method. The amortization of the effective
Amortisasi suku bunga efektif termasuk di interest rate is included in finance costs in
dalam biaya keuangan dalam laporan laba profit or loss.
rugi.
Penghentian Pengakuan Liabilitas Keuangan Derecognition of Financial Liabilities
Grup menghentikan pengakuan liabilitas The Group derecognizes financial liabilities if,
keuangan jika, dan hanya jika, kewajiban Grup and only if, the Group’s obligations are
dilepaskan, dibatalkan atau kadaluwarsa. discharged, canceled or expired.
3. Instrumen Derivatif 3. Derivative Instruments
Instrumen derivatif dicatat pada pengakuan Derivative instruments are initially recognized
awal sebesar nilai wajar pada tanggal at fair value as at the date the derivative
perjanjian derivatif ditandatangani dan diukur contract is entered into and are remeasured
kembali setiap akhir periode laporan. Derivatif at the end of each reporting period.
dicatat sebagai aset keuangan saat nilai wajar Derivatives are carried as financial assets
positif dan liabilitas keuangan saat nilai wajar when the fair value is positive and as
negatif. financial liabilities when the fair value is
negative.
Derivatif melekat disajikan dengan kontrak Embedded derivative is presented with the
utamanya pada laporan posisi keuangan host contract on the consolidated statements
konsolidasian yang mencerminkan penyajian of financial position which represents an
yang memadai atas seluruh arus kas pada appropriate presentation of overall future
masa datang dari instrumen tersebut secara cash flows for the instrument taken as a
keseluruhan. Derivatif yang melekat pada whole. Derivatives embedded in other
instrumen keuangan atau kontrak awal financial instruments or other host contracts
diperlakukan sebagai derivatif yang berbeda are treated as separate derivatives when
saat risiko dan karakteristiknya tidak saling their risks and characteristics are not closely
berhubungan dengan kontrak utamanya dan related to those of the host contracts and the
kontrak utama tersebut tidak diukur dengan host contracts are not measured at fair value,
nilai wajar serta perubahan pada nilai wajar with changes in fair value recognized in profit
diakui dalam laba rugi. or loss.
Derivatif disajikan sebagai aset tidak lancar A derivative is presented as a non-current
atau liabilitas jangka panjang jika sisa periode asset or a non-current liability if the remaining
jatuh tempo dari instrumen tersebut lebih dari maturity of the instrument is more than twelve
dua belas (12) bulan dan tidak diharapkan (12) months and it is not expected to be
untuk direalisasi atau diselesaikan dalam realized or settled within twelve (12) months.
jangka waktu dua belas (12) bulan.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
Keuntungan atau kerugian yang timbul dari Gains or losses arising from changes in the
perubahan nilai wajar instrumen derivatif diakui fair value of derivative instrument are
sebagai laba tahun berjalan, kecuali seluruh recognized currently in earnings, unless
persyaratan khusus (contoh, dokumen formal, meeting all the specific requirements (e.g.,
penetapan dan pengukuran keefektifan formal documentation, designation and
transaksi) untuk diakui sebagai “Penghasilan assessment of the effectiveness of the
Komprehensif Lainnya” sesuai dengan tipe transaction) to allow deferral as “Other
akuntansi lindung nilai tertentu terpenuhi. Comprehensive Income” under certain types
of hedge accounting.
4. Saling Hapus Instrumen Keuangan 4. Offsetting of Financial Instruments
Aset keuangan dan liabilitas keuangan saling Financial assets and financial liabilities are
hapus dan jumlah netonya dilaporkan dalam offset and the net amount reported in the
laporan posisi keuangan konsolidasian jika, consolidated statements of financial position
dan hanya jika, saat ini memiliki hak yang if, and only if, there is a currently enforceable
berkekuatan hukum untuk melakukan saling legal right to offset the recognized amounts
hapus atas jumlah yang telah diakui dan and there is an intention to settle on a net
terdapat niat untuk menyelesaikannya secara basis, or to realize the assets and settle the
neto, atau untuk merealisasikan aset dan liabilities simultaneously.
menyelesaikan liabilitasnya secara simultan.
j. Persediaan j. Inventories
Harga perolehan persediaan real estat The acquisition cost of real estate inventory
dialokasikan ke masing-masing proyek real estat allocated to each project in real estate is
ditentukan dengan menggunakan metode determined using the specific identification
identifikasi khusus untuk beban langsung dan method for direct expenses and based on
berdasarkan meter persegi untuk beban fasilitas square meters for public and social facilities
umum dan sosial. Harga perolehan persediaan expenses. The acquisition cost of real estate
real estat meliputi biaya perizinan, pembebasan inventories includes licensing fees, exemption
(ganti rugi) tanah, pengurusan surat-surat tanah, (compensation) of land, administration of land
pematangan tanah, prasarana, pengembangan title, development of land, infrastructure, projects
dan pembangunan proyek, termasuk kapitalisasi development and construction, including the
bunga selama pembangunan dan capitalized interest during construction and
pengembangan. development.
Persediaan real estat yang berupa bangunan Real estate inventories in the form of apartment
apartemen (strata title) dicatat berdasarkan biaya building (strata title) are stated at cost
perolehan yang ditentukan dengan menggunakan determined using the average method and are
metode rata-rata dan dinyatakan sebesar nilai stated at the lower of cost and estimated net
yang lebih rendah antara biaya perolehan dan realizable value. Net realizable value is the
estimasi nilai realisasi neto. Nilai realisasi neto estimated sale value less development costs to
merupakan estimasi nilai jual dikurangi biaya produce products ready for sale and the costs
pengembangan untuk menghasilkan produk yang for realizing the sale. The difference between the
siap dijual dan biaya untuk merealisasi penjualan. acquisition cost and estimated net realizable
Selisih antara harga perolehan dengan estimasi value is recorded in the consolidated statements
nilai realisasi neto dibukukan pada laporan laba of profit or loss and other comprehensive income
rugi dan penghasilan komprehensif lain under "Cost of Revenues". Buildings in the
konsolidasian dalam akun “Beban Pokok development process and buildings ready for
Pendapatan”. Bangunan dalam proses sale are classified as "Inventories" in the
pengembangan dan bangunan yang siap untuk consolidated statements of financial position.
dijual dikelompokkan sebagai “Persediaan” di
dalam laporan posisi keuangan konsolidasian.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
Persediaan makanan, minuman, suku cadang, Inventories of food, beverage, spare parts, hotel
perlengkapan dan barang dagangan hotel equipment and merchandise are stated at the
dinyatakan sebesar nilai yang lebih rendah antara lower of cost or net realizable value. Cost is
biaya perolehan dan nilai realisasi neto. Biaya determined using the average method. Net
perolehan ditentukan dengan menggunakan realizable value is determined based on the
metode rata-rata. Nilai realisasi neto ditentukan estimated fair selling price of the inventories less
berdasarkan taksiran harga jual yang wajar the estimated costs to sell the inventories.
setelah dikurangi taksiran biaya yang diperlukan
untuk menjual persediaan tersebut.
Penyisihan penurunan nilai persediaan dilakukan The allowances for decrease in inventories value
untuk mengurangi nilai tercatat menjadi nilai is conducted to reduce the carrying value to their
realisasi neto. Penyisihan persediaan usang atau net realizable value. Allowances for obsolete or
persediaan yang perputarannya lambat, slow-moving inventories are determined, if any,
ditentukan, jika ada, berdasarkan penelaahan based on a review of the condition of each
atas kondisi masing-masing persediaan pada inventory at the end of the year.
akhir tahun.
k. Tanah untuk Pengembangan k. Land for Development
Tanah untuk pengembangan dinyatakan sebesar Land for development is stated at the lower of
nilai yang lebih rendah antara biaya perolehan dan cost or net realizable value. The acquisition cost
nilai realisasi bersih (the lower of cost or net of land for development, which includes, among
realizable value). Biaya perolehan tanah untuk others, acquisition costs (compensation),
pengembangan, yang meliputi antara lain biaya administration of land deeds, and the
pembebasan (ganti rugi), pengurusan surat-surat development of land. At the commencement of
tanah dan pematangan tanah. Pada saat infrastructure development, the land value will be
dimulainya pengembangan prasarana, nilai tanah reclassified to inventory as inventory in-progress
tersebut akan direklasifikasi ke akun persediaan or fixed assets as construction in-progress.
sebagai persediaan dalam pembangunan atau
aset tetap sebagai proyek dalam penyelesaian.
l. Investasi pada Entitas Asosiasi dan l. Investments in Associates and Joint
Pengendalian Bersama Arrangements
Entitas asosiasi adalah entitas yang mana Grup An associate is an entity over which the Group
memiliki pengaruh signifikan dan bukan has significant influence but is neither a
merupakan entitas anak (Catatan 3b) maupun subsidiary (Note 3b) nor a participating interest
bagian partisipasi dalam ventura bersama. in a joint venture. Direct or indirect ownership, of
Pemilikan, secara langsung maupun tidak 20% or more of the voting power of an investee,
langsung, 20% atau lebih hak suara investee, is presumed to be the ownership of significant
dianggap pemilikan pengaruh signifikan, kecuali influence, unless it can be clearly demonstrated
dapat dibuktikan dengan jelas hal yang otherwise.
sebaliknya.
Ventura bersama adalah pengaturan bersama A joint venture is a joint arrangement whereby
yang mengatur bahwa para pihak yang memiliki the parties that have joint control of the
pengendalian bersama atas pengaturan memiliki arrangement have rights to the net assets of the
hak atas aset neto pengaturan tersebut. Para arrangement. Those parties are called joint
pihak tersebut disebut ventura bersama. venturers.
Entitas dengan investasinya pada entitas asosiasi An entity with investment in an associate or joint
atau ventura bersama mencatat investasinya venture accounts for its investment using the
dengan menggunakan metode ekuitas. Dalam equity method. Under the equity method,
metode ekuitas, investasi pada entitas asosiasi investment in an associate or joint venture is
atau ventura bersama pada awalnya diakui initially recognized at cost and the carrying
sebesar biaya perolehan dan jumlah tercatat amount is increased or decreased to recognize
tersebut ditambah atau dikurang untuk mengakui the investor's share of profit or loss of the
bagian investor atas laba rugi investee setelah investee after the date of acquisition.
tanggal perolehan.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
Selanjutnya, bagian Grup atas laba rugi entitas Subsequently, the Group’s share of the profit or
asosiasi atau ventura bersama, setelah loss of the associate or joint venture, after any
penyesuaian yang diperlukan terhadap dampak necessary adjustments for the effects of
penyeragaman kebijakan akuntansi dan eliminasi uniformity of accounting policies and elimination
laba atau rugi yang dihasilkan dari transaksi of profits or losses resulting from transactions
antara Grup dan entitas asosiasi atau ventura between the Group and the associate or joint
bersama, akan menambah atau mengurangi venture, increases or decreases the carrying
jumlah tercatat investasi tersebut dan diakui amount of the investment and is recognized in
sebagai laba rugi Grup. Penerimaan distribusi dari the Group’s profit or loss. Distributions received
entitas asosiasi atau ventura bersama from the associate or joint venture reduce the
mengurangi jumlah tercatat investasi. carrying amount of the investment. Adjustments
Penyesuaian terhadap jumlah tercatat tersebut to the carrying amount may also be necessary
juga diperlukan jika terdapat perubahan dalam for changes in the Group’s proportionate interest
proporsi bagian Grup atas entitas asosiasi atau of the associate or joint venture arising from
ventura bersama yang timbul dari penghasilan changes in the associate’s or joint venture’s
komprehensif lain dari entitas asosiasi atau other comprehensive income. The Group’s share
ventura bersama. Bagian Grup atas perubahan of those changes is recognized in other
tersebut diakui dalam penghasilan komprehensif comprehensive income of the Group.
lain dari Grup.
Goodwill yang terkait dengan akuisisi entitas Goodwill on acquisition of associate or joint
asosiasi atau ventura bersama termasuk dalam venture is included in the carrying amount of the
jumlah tercatat investasi. Goodwill tidak investment. Goodwill is no longer amortized but
diamortisasi dan dilakukan uji penurunan nilai annually assessed for impairment.
setiap tahun.
Apabila nilai tercatat investasi telah mencapai Once an investment’s carrying value has been
nilai nol, kerugian selanjutnya akan diakui hanya reduced to zero, further losses are taken up only
jika Grup mempunyai komitmen untuk if the Group has committed to provide financial
menyediakan bantuan pendanaan atau menjamin support to, or has guaranteed the obligations of
kewajiban entitas asosiasi atau ventura bersama the associate or joint venture.
yang bersangkutan.
Jika investasi pada entitas asosiasi menjadi If an investment in an associate becomes an
investasi pada ventura bersama atau sebaliknya, investment in a joint venture or vice versa, the
maka entitas melanjutkan penerapan metode entity continues to apply the equity method and
ekuitas dan tidak mengukur kembali kepentingan does not remeasure the retained interest.
yang tersisa.
Penghentian Penggunaan Metode Ekuitas Discontinuance of the Use of Equity Method
Entitas menghentikan penggunaan metode An entity discontinues the use of the equity
ekuitas sejak tanggal investasinya berhenti method from the date when its investment
menjadi investasi pada entitas asosiasi atau ceases to be an investment in an associate or
ventura bersama sebagai berikut: joint control as follows:
1. Jika investasi menjadi entitas anak, maka 1. If the investment becomes a subsidiary, then
entitas mencatat investasinya sesuai dengan it accounts for the investment in accordance
PSAK 103, “Kombinasi Bisnis” dan with PSAK 103, “Business Combination” and
PSAK 110, “Laporan Keuangan PSAK 110, “Consolidated Financial
Konsolidasian”. Statements”.
2. Jika sisa kepentingan dalam entitas asosiasi 2. If the retained interest in an associate or joint
atau ventura bersama merupakan aset venture is treated as a financial asset, the
keuangan, maka entitas mengukur sisa entity measures the retained interest at fair
kepentingan tersebut pada nilai wajar. Nilai value. The fair value of the retained interest
wajar dari sisa kepentingan dianggap is regarded as its fair value on initial
sebagai nilai wajar pada saat pengakuan recognition as a financial asset. An entity
awal sebagai aset keuangan. Entitas recognizes in profit or loss any difference
mengakui dalam laba rugi selisih antara: between:
i. nilai wajar sisa kepentingan dan hasil dari i. the fair value of any retained interest and
pelepasan sebagian kepentingan pada any proceeds from disposing of a part
entitas asosiasi atau ventura bersama; interest in the associate or joint venture;
dan and
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
ii. jumlah tercatat investasi pada tanggal ii. the carrying amount of the investment at
penggunaan metode ekuitas dihentikan. the date the use of the equity method is
discontinued.
3. Ketika entitas menghentikan penggunaan 3. When an entity discontinues the use of the
metode ekuitas, entitas mencatat seluruh equity method, it accounts the total amount
jumlah yang sebelumnya telah diakui dalam previously recognized in other
penghasilan komprehensif lain yang terkait comprehensive income related to these
dengan investasi tersebut menggunakan investments using the same basis of
dasar perlakuan yang sama dengan yang treatment as would be if the investee had
disyaratkan jika investee telah melepaskan directly disposed of the related assets and
secara langsung aset dan liabilitas terkait. liabilities.
Perubahan Bagian Kepemilikan Changes in the Ownership Interests
Jika bagian kepemilikan Grup pada entitas If the Group’s ownership interest in an associate
asosiasi berkurang, namun investasi tersebut is reduced, but the investment continues to be
tetap sebagai investasi pada entitas asosiasi, an associate, the Group reclassifies to profit or
maka Grup mereklasifikasi ke dalam laba rugi loss only a proportionate amount of the gain or
hanya suatu jumlah proporsional dari keuntungan loss previously recognized in other
atau kerugian yang sebelumnya diakui dalam comprehensive income.
penghasilan komprehensif lain.
Operator bersama mengakui hal berikut terkait A joint operator recognizes the following in
dengan kepentingannya dalam operasi bersama: relation to its interest in a joint operation:
(a) aset, mencakup bagiannya atas setiap aset (a) its assets, including its share of any assets
yang dimiliki bersama; held jointly;
(b) liabilitas, mencakup bagiannya atas liabilitas (b) its liabilities, including its share of any
yang terjadi bersama; liabilities incurred jointly;
(c) pendapatan dari penjualan bagiannya atas (c) its revenue from the sale of its share of the
output yang dihasilkan dari operasi bersama; output of the joint operation;
(d) bagiannya atas pendapatan dari penjualan (d) its share of the revenue from the sale of the
output oleh operasi bersama; dan output by the joint operation; and
(e) beban, mencakup bagiannya atas setiap (e) its expenses, including its share of any
beban yang terjadi secara bersama-sama. expenses incurred jointly.
Venturer bersama mengakui kepentingannya A joint venturer recognizes its interest in a joint
dalam ventura bersama sebagai investasi dan venture as an investment and accounts for that
mencatat investasi tersebut dengan investment using the equity method, unless the
menggunakan metode ekuitas, kecuali entitas entity is exempted from applying the equity
dikecualikan dari penerapan metode ekuitas. method.
m. Properti Investasi m. Investment Properties
Properti investasi dinyatakan sebesar biaya Investment properties are stated at cost
perolehan termasuk biaya transaksi dikurangi including transaction cost less accumulated
akumulasi penyusutan dan penurunan nilai, jika depreciation and impairment losses, if any,
ada, kecuali tanah yang tidak disusutkan. Jumlah except for land which is not depreciated. The
tercatat termasuk bagian biaya penggantian dari carrying amount includes the cost of replacing
properti investasi yang ada pada saat terjadinya part of the investment properties, if the
biaya, jika kriteria pengakuan terpenuhi, dan tidak recognition criteria are met, and excludes the
termasuk biaya harian penggunaan properti daily expenses on the investment properties
investasi. usage.
Properti investasi Grup terdiri dari tanah, Investment properties of the Group consist of
bangunan dan prasarana yang dikuasai Grup land, buildings and infrastructures held by the
untuk menghasilkan sewa atau untuk kenaikan Group to earn rentals or for capital appreciation
nilai atau kedua-duanya, dan tidak untuk or both, rather than for use in the production or
digunakan dalam produksi atau penyediaan supply of goods or services or for administrative
barang atau jasa untuk tujuan administratif atau purposes or sale in the ordinary course of
dijual dalam kegiatan usaha sehari-hari. business.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
Penyusutan bangunan dan prasarana dihitung Depreciation of buildings and infrastructure are
dengan menggunakan metode garis lurus selama computed using the straight-line method over the
umur manfaat aset tetap antara 20 sampai useful life of the assets within 20 to 50 years.
dengan 50 tahun.
Properti investasi dihentikan pengakuannya pada Investment properties are derecognized either
saat pelepasan atau ketika properti investasi when it has been disposed of or when the
tersebut tidak digunakan lagi secara permanen investment property is permanently withdrawn
dan tidak memiliki manfaat ekonomis di masa from use and no future benefit is expected from
depan yang dapat diharapkan pada saat its disposal. Gains or losses arising from the
pelepasannya. Laba atau rugi yang timbul dari retirement or disposal of investment properties
penghentian atau pelepasan properti investasi are recognized in the consolidated statements of
diakui dalam laporan laba rugi dan penghasilan profit or loss and other comprehensive income in
komprehensif lain konsolidasian dalam tahun the year of retirement or disposal.
terjadinya penghentian atau pelepasan tersebut.
n. Aset Tetap n. Fixed Assets
Aset tetap, kecuali tanah, dinyatakan sebesar Fixed assets, except land, are stated at cost less
biaya perolehan setelah dikurangi akumulasi accumulated depreciation and impairment
penyusutan dan rugi penurunan nilai. Biaya losses. Such cost includes the cost of replacing
perolehan termasuk biaya penggantian bagian part of the fixed assets when the cost is incurred,
aset tetap saat biaya tersebut terjadi, jika if the recognition criteria are met. Likewise, when
memenuhi kriteria pengakuan. Selanjutnya, pada a major inspection is performed, its cost is
saat inspeksi yang signifikan dilakukan, biaya recognized in the carrying amount of the assets
inspeksi itu diakui ke dalam jumlah tercatat aset as a replacement if the recognition criteria are
tetap sebagai penggantian jika memenuhi kriteria met. All other repair and maintenance costs that
pengakuan. Semua biaya perbaikan dan do not meet the recognition criteria are
pemeliharaan yang tidak memenuhi kriteria recognized in the consolidated statement of
pengakuan diakui dalam laporan laba rugi dan profit or loss and other comprehensive income
penghasilan komprehensif lain konsolidasian as incurred.
pada saat terjadinya.
Tanah dinyatakan berdasarkan harga perolehan Land is stated at cost and not depreciated. The
dan tidak disusutkan. Biaya pengurusan legal hak cost of obtaining legal land rights in the form of
atas tanah dalam bentuk Hak Guna Usaha Cultivation Rights Title (HGU), Building Rights
(HGU), Hak Guna Bangunan (HGB) dan Hak Title (HGB) and the Right of Use (HP) are issued
Pakai (HP) yang dikeluarkan pada saat tanah when the acquired land was first recognized as
diperoleh pertama kali diakui sebagai bagian dari part of the cost of land and is not amortized.
biaya perolehan tanah dan tidak diamortisasi. Meanwhile, costs incurred in connection with the
Sementara itu, biaya yang terjadi sehubungan extension or renewal of the rights mentioned
dengan perpanjangan atau pembaharuan hak-hak above are recognized as intangible assets and
tersebut di atas diakui sebagai aset takberwujud amortized over the legal term or economic life of
dan diamortisasi sepanjang umur hukum hak atau the land, whichever is shorter.
umur ekonomi tanah, mana yang lebih pendek.
Penyusutan dihitung dengan menggunakan Depreciation is computed using the straight-line
metode garis lurus berdasarkan taksiran masa method over the estimated useful life of the
manfaat ekonomis aset tetap, sebagai berikut: assets, as follows:
Tahun /
Years
Bangunan dan prasarana 10 - 50 Buildings and improvements
Mesin dan peralatan 4 - 15 Machinery and equipment
Perabotan dan perlengkapan kantor 3 - 10 Office furniture, fixtures and equipment
Kendaraan bermotor 3 - 5 Motor vehicles
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
Biaya konstruksi aset tetap dikapitalisasi sebagai The costs of the construction of fixed assets are
aset dalam penyelesaian. Penyusutan aset capitalized as construction in-progress.
dimulai pada saat aset tersebut siap untuk Depreciation of an asset begins when it is
digunakan, yaitu pada saat aset tersebut berada available for use, such as when it is in the
pada lokasi dan kondisi yang diinginkan agar aset location and condition necessary for it to be
siap digunakan sesuai dengan keinginan dan capable of operating in the manner intended by
maksud manajemen. Aset tetap dalam management. Construction in-progress is stated
penyelesaian dinyatakan sebesar biaya at cost.
perolehan.
Biaya-biaya yang dikeluarkan untuk membangun Costs incurred to construct buildings on land
gedung di atas tanah milik pihak ketiga, di mana owned by third parties, where the Group has the
Grup memiliki hak atas pengelolaan bangunan- right to operate such buildings over a period of
bangunan tersebut selama jangka waktu 20 20 to 30 years, are capitalized to the cost of
sampai dengan 30 tahun, dikapitalisasi ke dalam buildings.
biaya perolehan bangunan.
Jumlah tercatat aset tetap dihentikan The carrying amount of fixed assets is
pengakuannya pada saat dilepaskan atau saat derecognized upon disposal or when no future
tidak ada manfaat ekonomis masa depan yang economic benefits are expected from its use.
diharapkan dari penggunaannya. Laba atau rugi Any gain or loss arising on derecognition of the
yang timbul dari penghentian pengakuan aset assets is recognized in the consolidated profit or
diakui dalam laporan laba rugi dan penghasilan loss and other comprehensive income in the year
komprehensif lain konsolidasian pada tahun aset the assets are derecognized.
tersebut dihentikan pengakuannya.
Nilai residu, estimasi masa manfaat dan metode The residual values, estimated useful lives and
penyusutan aset tetap direviu dan, bila diperlukan, methods of depreciation of fixed assets are
disesuaikan secara prospektif pada setiap akhir reviewed, and, if necessary, adjusted
tahun buku. prospectively at each financial year end.
o. Penurunan Nilai Aset Nonkeuangan o. Impairment of Non-Financial Assets
Pada setiap akhir tahun pelaporan, Grup menilai The Group assesses at the end of each reporting
apakah terdapat indikasi suatu aset mengalami year whether there is any indication that an asset
penurunan nilai. Jika terdapat indikasi tersebut may be impaired. If such indication exists, or
atau pada saat pengujian penurunan nilai aset when annual impairment testing for an asset is
diperlukan, maka Grup membuat estimasi jumlah required, the Group makes an estimate of the
terpulihkan aset tersebut. asset’s recoverable amount.
Rugi penurunan nilai diakui sebagai rugi tahun Impairment losses are recognized in the current
berjalan, kecuali untuk aset nonkeuangan yang year’s profit or loss, unless non-financial assets
dicatat dengan nilai penilaian kembali. carried at revalued amounts.
Rugi penurunan nilai akan jika terdapat An impairment loss is reversed if there has been
perubahan dalam taksiran yang digunakan untuk a change in the estimates used to determine the
menentukan nilai aset nonkeuangan yang dapat recoverable amount of a non-financial assets
dipulihkan (recoverable amount) dipulihkan selain other than goodwill. An impairment loss is only
goodwill. Rugi penurunan nilai hanya akan reversed to the extent that the non-financial
dipulihkan sampai sebatas nilai tercatat aset asset’s carrying amount does not exceed the
nonkeuangan tidak boleh melebihi nilai recoverable amount, nor exceed the carrying
terpulihkannya maupun nilai tercatat yang amount that would have been determined, net of
seharusnya diakui, setelah dikurangi depresiasi depreciation or amortization, if no impairment
atau amortisasi, jika tidak ada pengakuan rugi loss of non-financial assets has been
penurunan nilai aset nonkeuangan. Pembalikan recognized. Reversal of an impairment loss is
rugi penurunan nilai diakui dalam laporan laba recognized in the consolidated statement of profit
rugi dan penghasilan komprehensif lain or loss and other comprehensive income.
konsolidasian. Kerugian penurunan nilai yang Impairment losses relating to goodwill are not
diakui atas goodwill tidak dibalik lagi. reversed.
31
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
p. Sewa p. Leases
Pada tanggal permulaan kontrak, Grup menilai At the inception of a contract, the Group
apakah kontrak merupakan, atau mengandung assesses whether a contract is, or contains a
sewa. Suatu kontrak merupakan, atau lease. A contract is, or contains, a lease if the
mengandung sewa jika kontrak tersebut contract conveys the right to control the use of an
memberikan hak untuk mengendalikan asset for a period of time in exchange for a
penggunaan aset selama jangka waktu tertentu consideration.
untuk dipertukarkan dengan imbalan.
Grup sebagai Penyewa The Group as a Lessee
Grup menyewa aset tetap tertentu dengan The Group leases certain fixed assets by
mengakui aset hak guna dan liabilitas sewa. Aset recognizing the right-of-use asset and lease
hak guna diakui sebesar biaya perolehan, liabilities. The right-of-use assets are stated at
dikurangi dengan akumulasi penyusutan dan cost, less accumulated depreciation and
penurunan nilai. Aset hak guna disusutkan selama impairment. Right-of-use assets are depreciated
jangka waktu yang lebih pendek antara umur over the shorter of the useful life of the assets or
manfaat aset hak guna atau masa sewa. the lease term.
Liabilitas sewa diukur pada nilai kini pembayaran Lease liabilities are measured at the present
sewa yang belum dibayar. Setiap pembayaran value of the lease payments that are not yet paid.
sewa dialokasikan antara porsi pelunasan liabilitas Each lease payment is allocated between the
dan biaya keuangan. Liabilitas sewa disajikan liability portion and finance cost. Lease liabilities
sebagai liabilitas jangka panjang kecuali untuk are classified as long-term liabilities except for
bagian yang jatuh tempo dalam waktu dua belas those with maturities of twelve (12) months or
(12) bulan atau kurang yang disajikan sebagai less which are included in current liabilities. The
liabilitas jangka pendek. Unsur bunga dalam biaya interest element of the finance cost is charged to
keuangan dibebankan ke laba rugi selama masa profit or loss over the lease period so as to
sewa yang menghasilkan tingkat suku bunga produce a constant rate of interest on the
konstan atas saldo liabilitas. remaining balance of the liability.
Grup tidak mengakui aset hak guna dan liabilitas The Group does not recognize right-of-use
sewa untuk: assets and lease liabilities for:
(a) sewa jangka-pendek yang memiliki masa (a) short-term leases that have a lease term of
sewa dua belas (12) bulan atau kurang; atau twelve (12) months or less; or
(b) sewa yang asetnya bernilai rendah. (b) leases with low-value assets. Payments
Pembayaran yang dilakukan untuk sewa made under those leases are charged to
tersebut dibebankan ke laba rugi dengan profit or loss on a straight line basis over the
dasar garis lurus selama masa sewa. period of the lease.
Grup sebagai Pesewa The Group as a Lessor
Apabila Grup memiliki aset yang disewakan When the Group has assets that are leased
melalui sewa pembiayaan, nilai kini pembayaran under finance leases, the present value of the
sewa diakui sebagai piutang. Selisih antara nilai lease payments is recognized as a receivable.
piutang bruto dan nilai kini piutang tersebut diakui The difference between the gross receivable and
sebagai penghasilan sewa pembiayaan the present value of the receivable is recognized
tangguhan. Penghasilan sewa diakui selama as unearned finance lease income. Lease
masa sewa dengan menggunakan metode income is recognized over the term of the lease
investasi neto yang mencerminkan suatu tingkat using the net investment method, which reflects a
pengembalian periodik yang konstan. constant periodic rate of return.
Apabila aset disewakan melalui sewa operasi, When assets are leased under an operating
aset disajikan di laporan posisi keuangan sesuai lease, the assets are presented in the statement
sifat aset tersebut. Penghasilan sewa diakui of financial position based on the nature of the
sebagai pendapatan dengan dasar garis lurus assets. Lease income is recognized over the
selama masa sewa. term of the lease on a straight line basis.
32
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
q. Beban Emisi Saham q. Stock Issuance Cost
Seluruh beban yang terjadi sehubungan dengan All expenses related to the Company's stock
penawaran saham Perusahaan kepada issuance to the public are recorded as a
masyarakat dicatat sebagai pengurang akun reduction of the “Additional Paid-in Capital - Net”
“Tambahan Modal Disetor - Neto” yang account which is part of the equity section in the
merupakan komponen ekuitas di dalam laporan consolidated statement of financial position.
posisi keuangan konsolidasian.
r. Pengakuan Pendapatan dan Beban r. Revenue and Expense Recognition
Pendapatan Revenues
Pengakuan pendapatan harus memenuhi lima (5) Revenue recognition has to fulfill five (5) steps
langkah sebagai berikut: as follows:
(a) Mengidentifikasi kontrak dengan pelanggan. (a) Identify the contract with a customer.
(b) Mengidentifikasi kewajiban pelaksanaan (b) Identify the performance obligations in the
dalam kontrak. contract.
(c) Menetapkan harga transaksi. (c) Determine the transaction price.
(d) Mengalokasikan harga transaksi ke setiap (d) Allocate the transaction price to each
kewajiban pelaksanaan. performance obligation.
(e) Mengakui pendapatan ketika kewajiban (e) Recognize revenue when performance
pelaksanaan telah dipenuhi dengan obligation is satisfied by transferring
menyerahkan barang atau jasa yang dijanjikan promised goods or services to a customer,
ke pelanggan yaitu ketika pelanggan telah when the customer obtains control of that
memiliki kendali atas barang atau jasa goods or services.
tersebut.
Grup bergerak dalam bisnis penjualan bangunan The Group is engaged in the business of selling
rumah, bangunan komersial dan bangunan residential buildings, commercial buildings and
lainnya beserta kavling tanahnya, dll. Pendapatan other properties including land plots, etc.
dari kontrak dengan panggilan dengan pelanggan Revenue from on-call contracts with customers
diakui pada saat pengendalian barang atau jasa is recognized when control of the goods or
dialihkan kepada pelanggan dalam jumlah yang services are transferred to the customer at an
mencerminkan imbalan yang diharapkan akan amount that reflects the consideration to which
menjadi hak Grup dalam pertukaran barang atau the Group expects to be entitled in exchange for
jasa tersebut. Grup secara umum menyimpulkan those goods or services. The Group has
bahwa hal tersebut adalah yang utama dalam generally concluded that it is the principal in its
pengaturan pendapatannya. revenue arrangements.
Pendapatan dari kontrak dengan pelanggan diakui Revenue from contracts with customers is
pada saat kepemilikan aset dialihkan kepada recognized at the point in time when control of
pelanggan, umumnya pada saat penyerahan aset the assets is transferred to the customer,
kepada pelanggan. Uang muka yang diperoleh generally on delivery of the assets. Down
dari pelanggan sebagai “Liabilitas Kontrak” payment from customers as “Contract Liabilities”
disajikan sebagai bagian dari akun “Uang Muka is presented as part of “Advances From
Pelanggan” pada laporan posisi keuangan Customers” in the consolidated statements of
konsolidasian. financial position.
Pendapatan dari penjualan barang diakui bila Revenue from sales of goods is recognized
kewajiban pelaksanaan dipenuhi oleh Grup. when the performance obligation is satisfied by
Pendapatan diukur pada harga transaksi, yaitu the Group. Revenue is measured at the
jumlah imbalan yang diperkirakan menjadi hak transaction price, which is the amount of
Grup. consideration to which the Group is estimated to
be entitled.
33
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
Pendapatan kamar hotel diakui berdasarkan Hotel room revenues are recognized based on
tingkat hunian, sementara pendapatan hotel actual room occupancy, while other hotel
lainnya diakui pada saat barang atau jasa telah revenues are recognized when goods or
diberikan kepada tamu hotel. Pendapatan dari services have been provided to hotel guests.
penjualan tiket diakui pada saat tiket yang dibeli Sales of entrance tickets are recognized when
oleh pengunjung digunakan. Pendapatan dari jasa tickets purchased by visitors are used. Service
pelayanan, penjualan makanan dan minuman dan revenues and sales of food and beverage are
jasa pelayanan diakui pada saat barang atau jasa recognized when the goods are delivered or
diberikan. when the services have been rendered.
Pendapatan sewa diakui sebagai pendapatan Rent revenue is recognized as income over the
sesuai masa sewa. Sewa yang diterima dimuka lease term. Rentals received in advance are
disajikan sebagai bagian dari “Pendapatan presented as part of “Deferred Income”.
Ditangguhkan”.
Pendapatan dari iuran keanggotaan klub diakui Revenue from club membership fees is
sesuai dengan periode keanggotaan. recognized based on the membership period.
Beban pokok penjualan tanah meliputi harga Cost of land sold includes the acquisition cost of
perolehan tanah ditambah pengeluaran- the land plus other expenses for land
pengeluaran lain untuk pengembangan tanah. development. Cost of residential houses sales
Beban pokok penjualan rumah tinggal meliputi cover land and all the expenses of construction
tanah dan seluruh beban pembangunan rumah of residential houses until they are ready for
tinggal sampai siap ditempati atau digunakan. occupancy or use. Cost of sales of
Beban pokok penjualan kondominium, apartemen condominiums, apartments and office space
dan perkantoran yang berhubungan dengan relating to revenue using the percentage of
pendapatan yang menggunakan metode completion method is recognized based on the
persentase penyelesaian diakui sesuai dengan percentage of completion at the end of each
tingkat persentase penyelesaian setiap akhir year.
tahun.
Beban Expenses
Beban diakui pada saat terjadinya (accrual basis). Expenses are recognized when incurred (accrual
basis).
s. Pajak Penghasilan s. Income Tax
Beban pajak terdiri dari pajak kini dan tangguhan. Income tax expense comprises current and
Beban pajak diakui dalam laporan laba rugi dan deferred tax. Income tax expense is recognized
penghasilan komprehensif lain konsolidasian in the consolidated statement of profit or loss and
kecuali untuk transaksi yang berhubungan dengan other comprehensive income except for
transaksi diakui langsung dalam ekuitas, dalam transactions related to transactions recognized
hal ini diakui sebagai penghasilan komprehensif directly in equity, in which case it is recognized in
lain. other comprehensive income.
Pajak kini Current income tax
Beban pajak kini dihitung dengan menggunakan Current tax expense is calculated using tax rates
tarif pajak yang berlaku pada tanggal pelaporan enacted at the financial reporting date, and is
keuangan, dan ditetapkan berdasarkan taksiran provided based on the estimated taxable profit
laba kena pajak tahun berjalan. Manajemen for the year. Management periodically evaluates
secara periodik mengevaluasi posisi yang the positions reported in the annual tax returns
dilaporkan di Surat Pemberitahuan Tahunan with respect to situations where applicable tax
(SPT) sehubungan dengan situasi di mana aturan regulations are subject to interpretation. If
pajak yang berlaku membutuhkan interpretasi. necessary, management establishes provision
Jika perlu, manajemen menentukan provisi where appropriate on the basis of amounts
berdasarkan jumlah yang diharapkan akan dibayar expected to be paid to the tax authorities.
kepada otoritas pajak.
34
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
Aset pajak kini dan liabilitas pajak kini dilakukan Current tax assets and current tax liabilities are
saling hapus jika, dan hanya jika, entitas memiliki offset if, and only if, the entity has a legally
hak yang dapat dipaksakan secara hukum untuk enforceable right to set off the recognized
melakukan saling hapus jumlah yang diakui; dan amounts; and intends either to settle on a net
memiliki intensi untuk menyelesaikan dengan basis, or to realize the asset and settle the
dasar neto, atau merealisasikan aset dan liability simultaneously.
menyelesaikan liabilitas secara bersamaan.
Pajak tangguhan Deferred tax
Aset dan liabilitas pajak tangguhan diakui atas Deferred tax assets and liabilities are recognized
perbedaan temporer antara aset dan liabilitas for temporary differences between the financial
untuk tujuan komersial dan tujuan perpajakan and tax bases of assets and liabilities at each
setiap tanggal pelaporan. Aset pajak tangguhan reporting date. Deferred tax assets are
diakui untuk seluruh perbedaan temporer yang recognized for all deductible temporary
boleh dikurangkan sepanjang besar kemungkinan differences to the extent that it is probable that
perbedaan temporer yang boleh dikurangkan sufficient future taxable profit will be available
tersebut dapat dimanfaatkan untuk mengurangi against which the deductible temporary
laba kena pajak pada masa yang akan datang. difference can be utilized. Future tax benefits,
Manfaat pajak di masa mendatang, seperti saldo such as the carryforward of unused tax losses,
rugi fiskal yang belum digunakan, diakui sejauh are also recognized to the extent that realization
besar kemungkinan realisasi atas manfaat pajak of such benefits is probable.
tersebut.
Aset dan liabilitas pajak tangguhan diukur pada Deferred tax assets and liabilities are measured
tarif pajak yang diharapkan akan digunakan pada at the tax rates that are expected to apply to the
periode ketika aset direalisasi atau ketika liabilitas period when the asset is realized or the liability is
dilunasi berdasarkan tarif pajak (dan peraturan settled, based on tax rates (and tax laws) that
perpajakan) yang berlaku atau secara substansial have been enacted or substantively enacted at
telah diberlakukan pada akhir periode pelaporan. the end of the reporting period.
Aset pajak tangguhan dan liabilitas pajak Deferred tax assets and deferred tax liabilities
tangguhan dilakukan saling hapus jika, dan hanya are offset if, and only if, the entity has a legally
jika, entitas memiliki hak secara hukum untuk enforceable right to set off current tax assets
saling hapus aset pajak kini terhadap liabilitas against current tax liabilities, and the deferred tax
pajak kini, dan aset pajak tangguhan dan liabilitas assets and the deferred tax liabilities relate to
pajak tangguhan terkait dengan pajak penghasilan income taxes levied by the same taxation
yang dikenakan oleh otoritas perpajakan atas authority on either the same taxable entity, or
entitas kena pajak, yang sama atau entitas kena different taxable entities which intend either to
pajak berbeda yang bermaksud untuk memulihkan settle current tax liabilities and assets on a net
aset dan liabilitas pajak kini dengan dasar neto, basis, or to realize the assets and settle the
atau merealisasikan aset dan menyelesaikan liabilities simultaneously, in each future period in
liabilitas secara bersamaan, pada setiap periode which significant amounts of deferred tax
masa depan yang mana jumlah signifikan atas liabilities or assets are expected to be settled or
aset atau liabilitas pajak tangguhan diharapkan recovered.
diselesaikan atau dipulihkan.
Perubahan terhadap kewajiban perpajakan diakui Amendments to tax obligations are recorded
pada saat penetapan pajak diterima dan/atau, jika when an assessment is received and/or, if
Grup mengajukan keberatan dan/atau banding, objected to and/or appealed against by the
pada saat keputusan atas keberatan dan/atau Group, when the result of the objection and/or
banding telah ditetapkan. appeal is determined.
Pajak penghasilan final Final income tax
Peraturan perpajakan di Indonesia mengatur Indonesian tax laws regulate several types of
beberapa jenis penghasilan dikenakan pajak final. income subject to final tax. Final income tax is
Pajak penghasilan final dikenakan atas nilai bruto imposed on gross transaction value and will still
transaksi dan akan tetap dikenakan walaupun be imposed even if the result of the transaction
hasil pelaksanaan transaksi tersebut causes a loss.
menyebabkan kerugian.
35
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
Mengacu pada PSAK 212, pajak penghasilan final In accordance with PSAK 212, the final income
tidak termasuk dalam lingkup yang diatur oleh tax is not included in the scope set by PSAK 212.
PSAK 212. Oleh karena itu, Grup memutuskan Therefore, the Group decides to present the final
untuk menyajikan pajak penghasilan final income tax regarding real estate sales in “Final
sehubungan dengan pendapatan dari penjualan income tax expenses” accounts in the
real estat pada akun “Beban pajak penghasilan consolidated statement of profit or loss and other
final” pada laporan laba rugi dan penghasilan comprehensive income.
komprehensif lain konsolidasian.
Perbedaan nilai tercatat aset atau liabilitas yang Differences in the carrying amount of assets or
berhubungan dengan pajak penghasilan final tidak liabilities regarding final income tax is not
diakui sebagai aset atau liabilitas pajak recognized as deferred tax assets or liabilities.
tangguhan. Beban pajak penghasilan tahun Current year income tax expense relating to
berjalan sehubungan dengan penghasilan yang revenue subject to final income tax is recognized
dikenakan pajak penghasilan final diakui secara proportionally to total recognized revenue on
proporsional dengan total pendapatan yang diakui current year for accounting purposes.
pada tahun berjalan untuk tujuan akuntansi.
Selisih antara jumlah pajak penghasilan final yang Differences in total final income tax paid and
telah dibayar dengan jumlah yang diakui sebagai amount recognized as final income tax expense
beban pajak penghasilan final pada laporan laba in the consolidated statement of profit or loss and
rugi dan penghasilan komprehensif lain other comprehensive income will be recognized
konsolidasian diakui sebagai pajak dibayar dimuka as prepaid tax or tax payable.
atau utang pajak.
t. Selisih Nilai Transaksi Restrukturisasi dengan t. Difference in Value of Restructuring
Entitas Sepengendali Transactions with Entities under Common
Control
Transaksi kombinasi bisnis entitas sepengendali, Business combination transactions of entities
berupa pengalihan bisnis yang dilakukan dalam under common control, such as transfers of
rangka reorganisasi entitas-entitas yang berada di businesses conducted within the framework of
dalam suatu Grup yang sama, bukan merupakan the reorganization of the entities that are in the
perubahan kepemilikan dalam arti substansi same Group, is not a change of ownership in
ekonomi, sehingga transaksi tersebut tidak terms of economic substance, so that the
menimbulkan laba atau rugi bagi Grup secara transaction does not result in a gain or loss for
keseluruhan ataupun bagi entitas individu dalam the Group as a whole or for individual entities
Grup tersebut. within the Group.
Karena transaksi kombinasi bisnis entitas Since the business combination transaction of
sepengendali tidak menyebabkan perubahan entities under common control does not result in
substansi ekonomi kepemilikan atas bisnis yang a change of ownership in terms of the economic
dipertukarkan, maka transaksi tersebut diakui substance of the businesses which are
pada jumlah tercatat berdasarkan metode exchanged, the transaction is recognized in the
penyatuan kepemilikan. carrying amount based on the pooling of interest
method.
Dalam menerapkan metode penyatuan In applying the pooling-of-interest method, the
kepemilikan, unsur-unsur laporan keuangan dari components of the financial statements for the
entitas yang bergabung, untuk tahun terjadinya year during which the restructuring occurred and
kombinasi bisnis entitas sepengendali dan untuk for other years presented for comparison
tahun komparatif sajian, disajikan sedemikian rupa purposes are presented in such a manner as if
seolah-olah penggabungan tersebut telah terjadi the restructuring has already happened since the
sejak awal tahun entitas yang bergabung berada beginning of the entity was under common
dalam sepengendalian. Jumlah tercatat dari control. The carrying values of the elements of
unsur-unsur laporan keuangan tersebut those statements are the carrying amount of the
merupakan jumlah tercatat dari entitas yang joining entity in a business combination under
bergabung dalam kombinasi bisnis entitas common control. The difference between the
sepengendali. Selisih antara imbalan yang consideration transferred and the carrying
dialihkan dan jumlah tercatat dari setiap transaksi amount of each business combination under
kombinasi bisnis entitas sepengendali disajikan di common control transaction is presented in
ekuitas dalam pos tambahan modal disetor. equity under additional paid-in capital.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
u. Imbalan Kerja u. Employee Benefits
Imbalan Kerja Jangka Pendek Short-term Employee Benefits
Imbalan kerja jangka pendek merupakan Short-term employee benefits represent
kompensasi yang diberikan oleh Grup seperti gaji, compensation provided by the Group such as
tunjangan dan bonus, yang diakui pada saat salaries, allowances and bonuses paid, which
terutang kepada karyawan. are recognized when they accrue to the
employees.
Imbalan Pascakerja Post-employment Benefits
Grup menentukan liabilitas imbalan pascakerja The Group determines its post-employment
sesuai dengan Peraturan Pemerintah Nomor 35 benefits liability based on Government
Tahun 2021 (PP 35/2021) yang melaksanakan Regulation Number 35 Year 2021 (PP 35/2021)
ketentuan Pasal 81 dan Pasal 185(b) Undang- which implements the provisions of Article 81
Undang No. 11/2020 mengenai Cipta Kerja. and Article 185(b) of Law
PSAK 219, “Imbalan Kerja”, mensyaratkan entitas No. 11/2020 concerning Job Creation (Cipta
menggunakan metode “Projected Unit Credit” Kerja). PSAK 219, “Employee Benefits”, requires
untuk menentukan nilai kini kewajiban imbalan the present value of the defined benefit
pasti, biaya jasa kini terkait, dan biaya jasa lalu. obligation, the related current service cost, and
past service cost to be determined using the
“Projected Unit Credit” method.
Ketika entitas memiliki surplus dalam program When an entity has a surplus in a defined benefit
imbalan pasti, maka entitas mengukur aset plan, it measures the defined benefit asset at the
imbalan pasti pada jumlah yang lebih rendah lower amount between the surplus of the defined
antara surplus program imbalan pasti dan batas benefit plan and the upper limit on assets
atas aset yang ditentukan dengan menggunakan determined using a discount rate.
tingkat diskonto.
Entitas mengakui komponen biaya imbalan pasti, An entity recognizes the components of defined
kecuali SAK mensyaratkan atau mengizinkan benefit cost, except SAK requires or permits
biaya tersebut sebagai biaya perolehan aset, such costs as the acquisition cost of the asset,
sebagai berikut: as follows:
(a) biaya jasa dalam laba rugi; (a) service cost in profit or loss;
(b) bunga neto atas liabilitas (aset) imbalan pasti (b) net interest on net liability (asset) of defined
neto dalam laba rugi; dan benefit in profit or loss; and
(c) pengukuran kembali liabilitas (aset) imbalan (c) any change in the effect of the asset ceiling,
pasti neto dalam penghasilan komprehensif excluding amounts included in net interest on
lain. the net defined benefit liability (asset).
Pengukuran kembali atas liabilitas (aset) imbalan Remeasurement on net liability (asset) of defined
pasti neto yang diakui dalam penghasilan benefit recognized in other comprehensive
komprehensif lain tidak direklasifikasi ke laba rugi income is not reclassified to profit or loss in
pada periode berikutnya. Akan tetapi, entitas subsequent periods. However, the entity may
dapat mengalihkan jumlah yang diakui sebagai transfer the amounts recognized as other
penghasilan komprehensif lain tersebut pada pos comprehensive income in another account in
lain dalam ekuitas. equity.
(a) keuntungan dan kerugian aktuarial; (a) actuarial gains and losses;
(b) imbal hasil atas aset program, tidak termasuk (b) return on plan assets, excluding amounts
jumlah yang dimasukkan dalam bunga neto included in net interest on the net defined
atas liabilitas (aset) imbalan pasti neto; dan benefit liability (asset); and
(c) setiap perubahan dampak batas atas aset, (c) any change in the effect of the asset ceiling,
tidak termasuk jumlah yang dimasukkan dalam excluding amounts included in net interest on
bunga neto atas liabilitas (aset) imbalan pasti the net defined benefit liability (asset).
neto.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
Entitas mengakui biaya jasa lalu sebagai beban The entity recognizes past service cost as an
pada tanggal yang lebih awal antara ketika expense at the earliest of when the amendments
amendemen atau kurtailmen program terjadi dan or curtailment of program occurs and when the
ketika entitas mengakui biaya restrukturisasi entity recognizes related restructuring costs or
terkait atau pesangon. severances.
Grup mengakui keuntungan atau kerugian atas The Group recognizes gains or losses on the
penyelesaian program imbalan pasti pada saat curtailment or settlement of a defined benefit
kurtailmen atau penyelesaian terjadi. Kurtailmen plan when such occur. A curtailment occurs
terjadi ketika entitas mengurangi secara signifikan when an entity makes a material reduction in the
jumlah pekerja yang ditanggung oleh program, number of employees covered by a plan, or
atau mengubah ketentuan program imbalan pasti amends the terms of a defined benefit plan so
sehingga unsur yang signifikan dari jasa masa that a significant element of future service by
depan karyawan saat ini tidak lagi memenuhi current employees will no longer qualify for
syarat atas imbalan, atau akan memenuhi syarat benefits, or will qualify only for reduced benefits.
hanya untuk imbalan yang dikurangi.
Kurtailmen dapat terjadi karena suatu peristiwa A curtailment may arise from an isolated event,
yang berdiri sendiri, seperti penutupan pabrik, such as the closing of a plant, discontinuance of
penghentian operasi, atau terminasi atau an operation or termination or suspension of a
penghentian program. Sebelum menentukan biaya plan. Before determining the past service cost, or
jasa lalu, atau keuntungan dan kerugian atas gains and losses on the settlement, the Group
penyelesaian, Grup mengukur kembali liabilitas shall remeasure the net liability (asset) of defined
(aset) imbalan pasti neto menggunakan nilai wajar benefit using current fair value of plan assets and
kini dari aset program dan asumsi aktuarial kini current actuarial assumptions (including current
(termasuk suku bunga pasar dan harga pasar kini market interest rates and other current market
yang lain) yang mencerminkan imbalan yang prices) that reflects the rewards offered in the
ditawarkan dalam program sebelum amendemen, program prior to the amendment, curtailment or
kurtailmen, atau penyelesaian program. settlement program.
Bunga neto dihitung dengan menggunakan tingkat Net interest is calculated by applying the
diskonto terhadap liabilitas atau aset imbalan pasti discount rate to the net defined benefit liability or
neto. Biaya jasa terdiri dari biaya jasa kini dan asset. Service costs comprise current service
biaya jasa lalu, keuntungan dan kerugian costs and past service costs, gains and losses
kurtailmen dan penyelesaian tidak rutin, jika ada. on curtailments and non-routine settlements, if
Beban atau pendapatan bunga neto, dan biaya any. Net interest expense or income, and service
jasa diakui dalam laporan laba rugi dan costs are recognized in the consolidated
penghasilan komprehensif lain konsolidasian. statement of profit or loss and other
comprehensive income.
v. Cadangan atas Penggantian Peralatan Operasi v. Reserve for Replacement of Operating
Equipment
Entitas Anak yang bergerak dalam bidang Subsidiaries conducting business in hotels
perhotelan melakukan pencadangan atas provide a reserve for replacement of operational
penggantian peralatan operasi dengan equipment by charging to operations an amount
membebankan jumlah tertentu pada biaya operasi based on the estimated replacement amount of
sesuai dengan estimasi nilai penggantian dari cost or damage items. Actual purchases are
harga perolehan atau barang yang rusak. charged to a reserve account. At the end of the
Pembelian barang aktual dibebankan pada reporting year, an adjustment is made to the
perkiraan pencadangan. Pada akhir tahun reserve account to recognize the difference
pelaporan, penyesuaian dibuat atas perkiraan between the operational equipment items held at
cadangan untuk mengakui perbedaan antara the end of the reporting year and those initially
peralatan operasi yang dimiliki pada akhir tahun supplied by Subsidiaries. Any items on hand at
pelaporan dengan jumlah yang dibeli oleh Entitas the end of the reporting year are adjusted to
Anak. Nilai barang-barang yang tersedia pada “Inventories” accounts.
akhir tahun pelaporan disesuaikan ke akun
“Persediaan”.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
w. Cadangan atas Penggantian Perabotan dan w. Reserve Replacement of Furniture and
Peralatan Equipment
Sehubungan dengan perjanjian yang diungkapkan In accordance with the agreement referred to in
di dalam Catatan 43b, beberapa Entitas Anak, Note 43b, certain Subsidiaries, as the hotel
yang merupakan badan pengelola properti hotel management of “Horison Suites & Residences
“Horison Suites & Residences Rasuna”, “Aston Rasuna”, “Aston Bogor Hotel & Resort”, “Alana”,
Bogor Hotel & Resort”, “Alana”, “The Grove Suite” “The Grove Suite” and “Swiss-BelResidences
dan “Swiss-BelResidences Rasuna Epicentrum” Rasuna Epicentrum” provide a reserve for
melakukan pencadangan atas penggantian replacement of furniture and equipment between
perabotan dan peralatan antara 1% sampai 1% to 4% of the hotel revenue.
dengan 4% dari pendapatan hotel.
x. Informasi Segmen x. Segment Information
Segmen operasi diidentifikasi berdasarkan laporan Operating segments are identified on the basis of
internal mengenai komponen dari Grup yang internal reports about components of the Group
secara regular direviu oleh pengambil keputusan that are regularly reviewed by the chief operating
operasional dalam rangka mengalokasikan decision maker in order to allocate resources
sumber daya dan menilai kinerja segmen operasi. and assess the performances of the operating
segments.
Segmen operasi adalah suatu komponen dari An operating segment is a component of an
entitas: entity:
(a) yang terlibat dalam aktivitas bisnis untuk (a) that engages in business activities to earn
memperoleh pendapatan dan menimbulkan revenues and incur expenses (including
beban (termasuk pendapatan dan beban revenues and expenses relating to the
terkait dengan transaksi dengan komponen transactions with other components of the
lain dari entitas yang sama); same entity);
(b) yang hasil operasinya dikaji ulang secara (b) whose operating results are reviewed
regular oleh pengambil keputusan operasional regularly by the entity’s chief operating
untuk membuat keputusan tentang sumber decision maker to make decisions about
daya yang dialokasikan pada segmen tersebut resources to be allocated to the segments
dan menilai kinerjanya; dan and assess its performance; and
(c) di mana tersedia informasi keuangan yang (c) for which discrete financial information is
dapat dipisahkan. available.
Informasi yang digunakan oleh pengambil Information reported to the chief operating
keputusan operasional dalam rangka alokasi decision maker for the purpose of resource
sumber daya dan penilaian kinerja mereka allocation and assessment of performance is
terfokus pada kategori dari setiap produk. more specifically focused on the category of
each product.
Pendapatan, beban, hasil, aset dan liabilitas Segment revenues, expenses, results, assets
segmen termasuk hal-hal yang dapat diatribusikan and liabilities include those directly attributable to
secara langsung kepada suatu segmen serta hal- a segment as well as those that can be allocated
hal yang dapat dialokasikan dengan dasar yang on a reasonable basis to that segment. They are
memadai untuk segmen tersebut. Segmen determined before intra group balances and
ditentukan sebelum saldo dan transaksi antar transactions are eliminated.
perusahaan dieliminasi.
y. Laba atau Rugi Per Saham y. Earnings or Losses Per Share
Laba atau rugi neto per saham dasar dihitung Basic earnings or losses per share are
dengan membagi laba atau rugi tahun berjalan calculated by dividing profits or losses
yang dapat diatribusikan kepada pemilik entitas attributable to ordinary equity holders of the
induk dengan rata-rata tertimbang jumlah saham parent entity, by the weighted average number of
biasa yang beredar pada tahun yang issued ordinary shares during the year.
bersangkutan.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
Pada tanggal pelaporan, tidak ada efek berpotensi As at the reporting date, there were no
saham biasa yang dapat menimbulkan pengaruh potentially dilutive ordinary shares that would
dilutif pada rugi neto. Oleh karena itu, rugi neto give rise to a dilution of net loss per share. Thus,
per saham dilusian sama dengan rugi per saham diluted net loss per share is the same as basic
dasar. loss per share.
Laba atau rugi per saham dilusian dihitung dengan Diluted earnings or loss per share amounts are
membagi laba atau rugi neto tahun berjalan yang calculated by dividing the net profit or loss
dapat diatribusikan kepada pemilik entitas induk attributable to ordinary equity holders of the
(setelah disesuaikan dengan bunga atas saham parent (after adjusting for interest on the
preferen yang dapat dikonversi) dengan jumlah convertible preference shares) by the weighted
rata-rata tertimbang saham yang beredar untuk average number of ordinary shares outstanding
tahun yang bersangkutan ditambah jumlah saham during the year plus the weighted average
rata-rata tertimbang yang akan diterbitkan pada number of ordinary shares that would be issued
saat pengkonversian semua instrumen berpotensi on conversion of all the dilutive potential ordinary
saham biasa yang bersifat dilusian menjadi saham shares into ordinary shares.
biasa.
z. Biaya Pinjaman z. Borrowing Costs
Biaya pinjaman yang dapat diatribusikan langsung Borrowing costs directly attributable to the
dengan perolehan, pembangunan, atau acquisition, construction or production of an
pembuatan aset yang membutuhkan waktu yang asset that takes a substantial period of time to
cukup lama untuk persiapan digunakan sesuai prepare for its intended use or sale are
tujuannya atau dijual dikapitalisasi sebagai bagian capitalized as part of the cost of the respective
dari biaya aset yang bersangkutan. Penghasilan assets. Investment income earned on temporary
investasi diperoleh atas investasi sementara dari investment from borrowings that have not
pinjaman yang secara spesifik belum digunakan specifically been used for the expenditure of
untuk pengeluaran aset kualifikasian dikurangi dari qualifying assets, less capitalized borrowing
biaya pinjaman yang dikapitalisasi. costs.
Semua biaya pinjaman lainnya diakui sebagai All other borrowing costs are expensed in the
beban pada periode terjadi. Biaya pinjaman terdiri period incurred. Borrowing costs consist of
dari biaya bunga dan biaya lain yang ditanggung interest and other costs that the Group incurs in
oleh Grup sehubungan dengan peminjaman dana. connection with the borrowing of funds.
Kapitalisasi biaya pinjaman dimulai pada saat Capitalization of borrowing costs commences
aktivitas yang diperlukan untuk mempersiapkan when the activities to prepare the qualifying
aset agar dapat digunakan sesuai dengan asset for its intended use are in progress and the
maksudnya, dan pengeluaran untuk aset expenditures for the qualifying asset and the
kualifikasian dan biaya pinjamannya telah terjadi. borrowing costs have been incurred.
Kapitalisasi biaya pinjaman dihentikan pada saat Capitalization of borrowing costs ceases when
selesainya secara substansi seluruh aktivitas yang substantially all the activities necessary to
diperlukan untuk mempersiapkan aset prepare the qualifying assets are substantially
kualifikasian agar dapat digunakan sesuai dengan completed for their intended use.
maksudnya.
aa.Aset Takberwujud aa. Intangible Assets
Aset takberwujud yang diperoleh secara terpisah Intangible assets acquired separately are
pada awalnya diakui sebesar biaya perolehan. measured on initial recognition at cost. The cost
Biaya perolehan aset takberwujud yang diperoleh of intangible assets acquired in a business
dalam kombinasi bisnis adalah nilai wajar aset combination is its fair value as of the date of
pada tanggal akuisisi. Setelah pengakuan awal, acquisition. Subsequent to initial recognition,
aset takberwujud dicatat sebesar biaya perolehan intangible assets are carried at cost less any
dikurangi akumulasi amortisasi dan akumulasi rugi accumulated amortization and accumulated
penurunan nilai, jika ada. impairment losses, if any.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
Aset takberwujud yang dihasilkan secara internal, Internally generated intangible assets, excluding
selain biaya pengembangan yang dikapitalisasi, capitalized development costs, are not
tidak dikapitalisasi dan pengeluaran tercermin capitalized and expenditure is reflected in the
dalam laporan laba rugi dan penghasilan consolidated statement of profit or loss and other
komprehensif lain konsolidasian pada tahun di comprehensive income in the year in which the
mana pengeluaran tersebut terjadi. expenditure is incurred.
Umur manfaat aset takberwujud dinilai terbatas The useful lives of intangible assets are
atau tidak terbatas. Aset takberwujud dengan assessed as either finite or indefinite. Intangible
umur manfaat terbatas diamortisasi selama masa assets with finite lives are amortized over the
manfaat ekonomis dan menguji penurunan nilai useful economic life and assessed for
apabila terdapat indikasi aset takberwujud impairment whenever there is an indication that
mengalami penurunan nilai. the intangible asset may be impaired.
Periode amortisasi dan metode amortisasi untuk The amortization period and the amortization
aset takberwujud ditinjau setidaknya pada setiap method for an intangible asset is reviewed at
akhir periode pelaporan. Perubahan pada least at the end of each reporting period.
perkiraan umur manfaat atau perkiraan pola Changes in the expected useful life or the
konsumsi manfaat ekonomi terjadi pada aset expected pattern of consumption of future
tersebut dicatat dengan mengubah periode economic benefits embodied in the asset is
amortisasi atau metode, yang sesuai, dan accounted for by changing the amortization
diperlakukan sebagai perubahan estimasi period or method, as appropriate, and are
akuntansi. Beban amortisasi aset takberwujud treated as changes in accounting estimates. The
diakui dalam laporan laba rugi dan penghasilan amortization expense on intangible assets is
komprehensif lain konsolidasian dalam kategori recognized in the consolidated statement of profit
biaya yang konsisten dengan fungsi dari aset or loss and other comprehensive income in the
takberwujud. expense category consistent with the function of
the intangible assets.
Laba atau rugi yang timbul dari penghentian Gains or losses arising from derecognition of an
pengakuan aset takberwujud ditentukan sebagai intangible asset are measured as the difference
selisih antara hasil neto pelepasan dan jumlah between the net disposal proceeds and the
tercatat aset dan diakui dalam laporan laba rugi carrying amount of the asset and are recognized
dan penghasilan komprehensif lain konsolidasian in the consolidated statement of profit or loss and
ketika aset tersebut dihentikan pengakuannya. other comprehensive income when the asset is
derecognized.
Goodwill merupakan selisih lebih biaya perolehan Goodwill represents the excess of the cost of an
atas kepemilikan Grup terhadap nilai wajar aset acquisition over the fair value of the Group’s
neto teridentifikasi dari Entitas Anak, entitas share of the net identifiable assets of the
asosiasi atau pengendalian bersama entitas pada acquired Subsidiary, associate or jointly
tanggal akuisisi. Kepentingan nonpengendali controlled entity at the effective date of
(NCI) diukur pada proporsi kepemilikan NCI atas acquisition. Non-controlling Interest (NCI) are
aset neto teridentifikasi pada tanggal akuisisi. Jika measured at their proportionate share of the net
biaya perolehan lebih rendah dari nilai wajar aset identifiable assets at the acquisition date. If the
neto yang diperoleh, perbedaan tersebut diakui cost of acquisition is less than the fair value of
dalam laporan laba rugi dan penghasilan the net assets acquired, the difference is
komprehensif lain konsolidasian. Goodwill atas recognized in the consolidated profit and loss
akuisisi entitas asosiasi dan pengendalian and other comprehensive income. Goodwill on
bersama entitas disajikan di dalam investasi pada acquisitions of associates and jointly controlled
entitas asosiasi dan pengendalian bersama entities is included in investment in associates
entitas. Goodwill dicatat sebesar biaya perolehan and jointly controlled entities. Goodwill is carried
dikurangi dengan akumulasi kerugian penurunan at cost less accumulated impairment loss.
nilai.
Goodwill atas akuisisi Entitas Anak diuji Goodwill upon acquisition of Subsidiaries is
penurunan nilainya setiap tahun. Goodwill annually tested for impairment. Goodwill is
dialokasikan pada setiap Unit Penghasil Kas allocated to Cash Generating Unit (CGU) or
(CGU) atau kelompok CGU untuk tujuan uji group of CGUs for the purpose of impairment
penurunan nilai. testing.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
Keuntungan atau kerugian atas pelepasan Entitas The profit or loss on disposal of Subsidiaries,
Anak, entitas asosiasi dan pengendalian bersama associates and jointly controlled entities includes
entitas termasuk nilai tercatat dari goodwill yang the carrying amount of goodwill relating to the
terkait dengan entitas yang dijual. entity sold.
bb.Musyarakah bb.Musyarakah
Pembiayaan Musyarakah adalah akad kerjasama Musyarakah financing is an agreement between
antara dua pihak atau lebih untuk suatu usaha two or more parties for a particular business, in
tertentu, di mana masing-masing pihak which each party contributes funds provided that
memberikan kontribusi dana dengan ketentuan the profits are divided according to the
bahwa keuntungan dibagi berdasarkan agreement, while losses are based on the portion
kesepakatan, sedangkan kerugian berdasarkan of fund contributions.
porsi kontribusi dana.
Pembiayaan Musyarakah dinyatakan sebesar Musyarakah financing is stated at outstanding
saldo pembiayaan. balance.
cc. Modal Saham yang Diperoleh Kembali cc. Treasury Stock
Modal saham yang diperoleh kembali, dicatat Treasury stock is stated, at acquisition cost and
sebesar nilai perolehan dan disajikan sebagai shown as reduction from capital stock under the
pengurang modal saham di bagian ekuitas dalam shareholders’ equity section of the consolidated
laporan posisi keuangan konsolidasian. Selisih statement of financial position. The difference
antara nilai yang diterima atas penjualan saham between the proceeds from resale of treasury
yang diperoleh kembali dan harga perolehan yang stock and the related acquisition cost is
terkait dicatat sebagai penambahan atau accounted for as an addition to or reduction from
pengurangan dari agio saham. Apabila saham additional paid-in capital. When the treasury
yang diperoleh kembali tersebut ditarik kembali, stock is retired, the difference between
selisih antara harga perolehan dan nilai nominal acquisition cost and par value is allocated
dialokasikan antara agio saham dan saldo laba. between the related additional paid-in capital and
retained earnings.
dd.Provisi dd.Provisions
Provisi diakui jika Grup memiliki liabilitas kini (baik Provisions are recognized when the Group has a
bersifat hukum maupun bersifat konstruktif) yang present obligation (legal or constructive) where,
akibat peristiwa masa lalu, besar kemungkinannya as a result of a past event, it is probable that an
besar penyelesaian liabilitas tersebut outflow of resources embodying economic
mengakibatkan arus keluar sumber daya yang benefits would be required to settle the obligation
mengandung manfaat ekonomi dan estimasi yang and a reliable estimate can be made of the
andal mengenai jumlah liabilitas tersebut dapat amount of the obligation. Where the Group
dibuat. Ketika Grup mengharapkan sebagian atau expects some or all of a provision to be
seluruh provisi diganti, maka penggantian tersebut reimbursed, the reimbursement is recognized as
diakui sebagai aset yang terpisah tetapi hanya a separate asset but only when the
pada saat timbul keyakinan penggantian pasti reimbursement is virtually certain. The expense
diterima. Beban yang terkait dengan provisi relating to any provision is presented in the profit
disajikan secara neto setelah dikurangi jumlah or loss net of any reimbursement.
yang diakui sebagai penggantiannya.
Provisi ditelaah pada setiap tanggal pelaporan dan Provisions are reviewed at each reporting date
disesuaikan untuk mencerminkan estimasi terbaik and adjusted to reflect the current best estimate.
yang paling kini. Jika arus keluar sumber daya If it is no longer probable that an outflow of
yang mengandung manfaat ekonomi untuk resources embodying economic benefits would
menyelesaikan liabilitas kemungkinan besar tidak be required to settle the obligation, the provision
terjadi, maka provisi dibatalkan. is reversed.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
ee. Peristiwa Setelah Periode Pelaporan ee. Events After the Reporting Period
Peristiwa yang terjadi setelah periode pelaporan Events after the reporting period that provide
yang menyediakan tambahan informasi mengenai additional information about the Group’s financial
posisi keuangan Grup pada tanggal laporan posisi position at the reporting date (adjusting events),
keuangan (peristiwa penyesuai), jika ada, telah if any, are reflected in the consolidated financial
tercermin dalam laporan keuangan konsolidasian. statements. Events after the reporting period that
Peristiwa-peristiwa yang terjadi setelah periode do not require adjustment (non-adjusting events),
pelaporan yang tidak memerlukan penyesuaian where material, are disclosed in the notes to
(peristiwa nonpenyesuai), apabila jumlahnya consolidated financial statements.
material, telah diungkapkan dalam catatan atas
laporan keuangan konsolidasian.
ff. Pengukuran Nilai Wajar ff. Fair Value Measurement
Nilai wajar adalah harga yang akan diterima untuk Fair value is the price that would be received to
menjual suatu aset atau harga yang akan dibayar sell an asset or paid to transfer a liability in an
untuk mengalihkan suatu liabilitas dalam transaksi orderly transaction between market participants
teratur di antara pelaku pasar pada tanggal at the measurement date. The fair value
pengukuran. Pengukuran nilai wajar didasarkan measurement is based on the presumption that
pada asumsi bahwa transaksi untuk menjual aset the transaction to sell the asset or transfer the
atau mengalihkan liabilitas akan terjadi: liability takes place either:
1. Di pasar utama untuk aset atau liabilitas 1. In the principal market for the asset or liability;
tersebut; atau or
2. Jika tidak terdapat pasar utama, di pasar yang 2. In the absence of a principal market, in the
paling menguntungkan untuk aset atau most advantageous market for the asset or
liabilitas tersebut. liability.
Grup harus memiliki akses ke pasar utama atau The principal or the most advantageous market
pasar yang paling menguntungkan. must be accessible by the Group.
Nilai wajar aset atau liabilitas diukur menggunakan The fair value of an asset or a liability is
asumsi yang akan digunakan pelaku pasar ketika measured using the assumptions that market
menentukan harga aset atau liabilitas tersebut, participants would use when pricing the asset or
dengan asumsi bahwa pelaku pasar bertindak liability, assuming that market participants act in
dalam kepentingan ekonomis terbaiknya. their best economic interest.
Pengukuran nilai wajar aset nonkeuangan A fair value measurement of a non-financial
memperhitungkan kemampuan pelaku pasar asset takes into account a market participant’s
untuk menghasilkan manfaat ekonomis dengan ability to generate economic benefits by using
menggunakan aset dalam penggunaan tertinggi the asset in its highest and best use or by selling
dan terbaiknya, atau dengan menjualnya kepada it to another market participant that would use
pelaku pasar lain yang akan menggunakan aset the asset in its highest and best use.
tersebut dalam penggunaan tertinggi dan
terbaiknya.
Grup menggunakan teknik penilaian yang sesuai The Group uses valuation techniques that are
dalam keadaan dan di mana data yang memadai appropriate in the circumstances and for which
tersedia untuk mengukur nilai wajar, sufficient data are available to measure fair
memaksimalkan penggunaan input yang dapat value, maximizing the use of relevant observable
diobservasi yang relevan dan meminimalkan inputs and minimizing the use of unobservable
penggunaan input yang tidak dapat diobservasi. inputs.
Seluruh aset dan liabilitas, baik yang diukur pada All assets and liabilities for which fair value is
nilai wajar, atau di mana nilai wajar aset atau measured or disclosed in the consolidated
liabilitas tersebut diungkapkan dalam laporan financial statements are categorized within the
keuangan konsolidasian, dikategorikan dalam fair value hierarchy, described as follows, based
hirarki nilai wajar, berdasarkan tingkat input on the lowest able input that significant to fair
terendah yang signifikan terhadap keseluruhan value measurement as a whole:
pengukuran, sebagai berikut:
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 3. MATERIAL ACCOUNTING POLICIES (Continued)
1. Level 1 - Harga kuotasian (tanpa penyesuaian) 1. Level 1 - Quoted (unadjusted) market prices
di pasar aktif untuk aset atau liabilitas yang in active markets for identical assets or
identik; liabilities;
2. Level 2 - Teknik penilaian di mana tingkat input 2. Level 2 - Valuation techniques for which the
terendah yang signifikan terhadap pengukuran lowest level input that is significant to the fair
nilai wajar dapat diobservasi, baik secara value measurement is directly or indirectly
langsung maupun tidak langsung; observable;
3. Level 3 - Teknik penilaian di mana tingkat input 3. Level 3 - Valuation techniques for which the
terendah yang signifikan terhadap pengukuran lowest level input that is significant to the fair
nilai wajar tidak dapat diobservasi. value measurement is unobservable.
Untuk aset dan liabilitas yang diukur pada nilai For assets and liabilities that are recognized in
wajar secara berulang dalam laporan keuangan the consolidated financial statements on a
konsolidasian, maka Grup menentukan apakah recurring basis, the Group determines whether
telah terjadi transfer di antara tingkat hirarki nilai transfers have occurred between levels in the
wajar dengan cara menilai kembali hierarchy by re-assessing categorization (based
pengkategorian tingkat nilai wajar (berdasarkan on the lowest level input that is significant to the
tingkat input terendah yang signifikan terhadap fair value measurement as a whole) at the end of
keseluruhan pengukuran) pada setiap akhir each reporting period.
periode pelaporan.
Penyusunan laporan keuangan konsolidasian, sesuai The preparation of the Group’s consolidated
dengan Standar Akuntansi Keuangan di Indonesia, financial statements requires management to make
mewajibkan manajemen untuk membuat judgments, estimates and assumptions that affect
pertimbangan, estimasi dan asumsi yang the reported amounts herein, and the related
memengaruhi jumlah-jumlah yang dilaporkan dalam disclosures, at the end of the reporting period.
laporan keuangan. Sehubungan dengan adanya However, uncertainty about these assumptions and
ketidakpastian yang melekat dalam membuat estimates could result in outcomes that require a
estimasi, hasil sebenarnya yang dilaporkan di masa material adjustment to the carrying amount of the
mendatang dapat berbeda dengan jumlah estimasi asset or liability affected in future periods.
yang dibuat.
4. ESTIMASI DAN PERTIMBANGAN YANG PENTING 4. CRITICAL ACCOUNTING ESTIMATES AND
JUDGMENTS
Pertimbangan Judgments
Dalam proses penerapan kebijakan akuntansi Grup, In the process of applying the Group’s accounting
manajemen telah membuat keputusan berikut, yang policies, management has made the following
memiliki pengaruh paling signifikan terhadap jumlah judgments, which have the most significant effect on
yang diakui dalam laporan keuangan konsolidasian: the amounts recognized in the consolidated financial
statements:
Menentukan klasifikasi aset dan liabilitas keuangan Determining classification of financial assets and
financial liabilities
Grup menetapkan klasifikasi atas aset dan liabilitas The Group determines the classifications of certain
tertentu sebagai aset keuangan dan liabilitas assets and liabilities as financial assets and financial
keuangan dengan mempertimbangkan bila definisi liabilities by judging if they meet the definition set
yang ditetapkan PSAK 109 dipenuhi. Dengan forth in PSAK 109. Accordingly, the financial assets
demikian, aset keuangan dan liabilitas keuangan and financial liabilities are accounted for in
diakui sesuai dengan kebijakan akuntansi Grup accordance with the Group’s accounting policies
seperti diungkapkan pada Catatan 3i. disclosed in Note 3i.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
4. ESTIMASI DAN PERTIMBANGAN YANG PENTING 4. CRITICAL ACCOUNTING ESTIMATES AND
(Lanjutan) JUDGMENTS (Continued)
Menentukan penyisihan kerugian kredit ekspektasian Determining provision for expected credit losses of
atas piutang usaha trade receivables
Grup menggunakan matriks provisi untuk menghitung The Group uses a provision matrix to calculate
kerugian kredit ekspektasian untuk piutang. Tingkat expected credit losses for receivables. The level of
provisi didasarkan pada piutang yang telah jatuh provision rates are based on receivables that are
tempo dengan pengelompokan berbagai segmen past due with grouping of various customer
pelanggan yang memiliki pola yang sama (seperti: segments that have the same pattern (such as:
letak geografis, jenis produk serta jenis dan peringkat geographic location, product type and, type and
pelanggan). customer rating).
Matriks provisi pada awalnya didasarkan pada tingkat The provision matrix is initially based on historical
gagal bayar historis yang diobservasi oleh Grup. Grup default rates observed by the Group. The Group
menyesuaikan pengalaman kerugian kredit historis adjusts its historical credit losses experience with
dengan informasi masa depan. Misalnya, jika future information. For example, if the forecast for
perkiraan kondisi ekonomi diperkirakan akan economic conditions is expected to deteriorate over
memburuk selama setahun ke depan yang dapat the next year, which could lead to an increase in the
menyebabkan peningkatan jumlah gagal bayar, Pada amount of default, at each reporting date, the
setiap tanggal pelaporan, tingkat gagal bayar historis observed historical default rates are updated and
yang diobservasi diperbarui dan perubahan perkiraan changes in future forecasts are analyzed by the
masa depan dianalisis oleh Grup. Group.
Jumlah kerugian kredit ekspektasian sensitif terhadap The amount of expected credit losses is sensitive to
perubahan keadaan dan perkiraan kondisi ekonomi. changes in circumstances and of forecast economic
Pengalaman kerugian kredit historis Grup dan conditions. The Group’s historical credit loss
perkiraan kondisi ekonomi juga tidak dapat mewakili experience and forecast of economic conditions may
gagal bayar aktual pelanggan di masa depan. Rincian also not be representative of customer’s actual
lebih lanjut diungkapkan di Catatan 7 dan 8. default in the future. Further details are disclosed in
Notes 7 and 8.
Menentukan masa sewa kontrak dengan opsi Determining the lease term of contracts with renewal
perpanjangan dan penghentian serta tingkat diskonto and termination options, and discount rate when the
ketika Grup sebagai penyewa Group is the lessee
Grup menentukan masa sewa sebagai masa sewa The Group determines the lease term as the non-
yang tidak dapat dibatalkan, bersama dengan periode cancellable term of the lease, together with any
apa pun yang dicakup oleh opsi untuk periods covered by an option to extend the lease if it
memperpanjang sewa jika cukup pasti untuk is reasonably certain to be exercised, or any periods
dilaksanakan, atau periode apa pun yang dicakup covered by an option to terminate the lease, if it is
oleh opsi untuk mengakhiri sewa, jika cukup pasti reasonably certain not to be exercised.
untuk tidak dilaksanakan.
Grup memiliki beberapa kontrak sewa yang The Group has several lease contracts that include
mencakup opsi perpanjangan dan penghentian. Grup extension and termination options. The Group
menerapkan pertimbangan dalam mengevaluasi applies judgment in evaluating whether it is
apakah secara wajar cukup yakin bahwa opsi untuk reasonably certain that the option to extend or
memperpanjang atau mengakhiri sewa akan terminate the lease will be exercised.
dilaksanakan.
Grup tidak dapat menentukan suku bunga implisit. The Group is unable to determine the implicit
Oleh karena itu, Grup menggunakan suku bunga interest rate. Therefore, the Group uses the
pinjaman inkremental sebagai tingkat diskonto untuk incremental borrowing rate as a discount rate to
menghitung nilai kini pembayaran sewa yang belum calculate the present value of the unpaid lease
dibayar untuk mengakui liabilitas sewa. Dalam payments in order to recognize lease liabilities. In
menentukan suku bunga pinjaman inkremental, Grup determining the incremental borrowing rate, the
mempertimbangkan faktor-faktor utama antara lain: Group considers these main factors, among others:
suku bunga pinjaman Grup, jangka waktu sewa, the Group's loan interest rates, lease term, lease
pembayaran sewa, dan mata uang dimana payments, and the currency in which the lease
pembayaran sewa ditentukan. payments are determined.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
4. ESTIMASI DAN PERTIMBANGAN YANG PENTING 4. CRITICAL ACCOUNTING ESTIMATES AND
(Lanjutan) JUDGMENTS (Continued)
Penentuan mata uang fungsional Determination of functional currency
Mata uang fungsional Grup merupakan mata uang The functional currencies of the Group are the
dalam lingkungan ekonomi primer di mana entitas currency of the primary economic environment in
beroperasi. Mata uang tersebut adalah mata uang which each entity operates. It is the currency that
yang paling memengaruhi pendapatan dan beban mainly influences the revenue and cost of revenues.
pokok pendapatan. Berdasarkan penilaian Based on the Group’s management assessment,
manajemen Grup, mata uang fungsional Grup adalah the Group’s functional currency is Rupiah.
Rupiah.
Kelangsungan Usaha Going concern
Manajemen Grup telah melakukan penilaian terhadap The Group’s management has made an assessment
kemampuan Grup untuk mempertahankan of the Group’s ability to continue as a going concern
kelangsungan usaha dan menilai keyakinan bahwa and is satisfied that the Group has the resources to
Grup memiliki sumber daya untuk melanjutkan bisnis continue in business for the foreseeable future.
di masa mendatang. Meskipun, manajemen menilai Although the management is aware of any material
ketidakpastian material yang dapat menimbulkan uncertainties that may cast significant doubt upon
keraguan signifikan terhadap kemampuan Grup untuk the Group’s ability to continue as a going concern,
mempertahankan kelangsungan usahanya, laporan the consolidated financial statements continue to be
keuangan konsolidasian tetap disusun atas basis prepared on the going concern basis. Further details
kelangsungan usaha. Penjelasan lebih lanjut are disclosed in Note 46.
diungkapkan dalam Catatan 46.
Komitmen sewa operasi - Grup sebagai lessor Operating lease commitments - Group as lessor
Grup telah mengadakan perjanjian sewa properti The Group has entered into commercial property
komersial dalam portofolio properti investasi. Grup leases on its investment property portfolio. The
telah menentukan berdasarkan evaluasi dari Group has determined, based on an evaluation of
persyaratan dan kondisi perjanjian, bahwa Grup the terms and conditions of the arrangements, that it
mempertahankan semua resiko dan manfaat retains all the significant risks and rewards of
signifikan dari kepemilikan properti ini dan mengakui ownership of these properties and accounts for the
kontrak tersebut sebagai sewa operasi. contract as operating leases.
Cadangan kerugian penurunan nilai persediaan Allowance for decline in value of inventories
Penyisihan penurunan nilai pasar dan keusangan Allowance for decline in market value and
persediaan diestimasi berdasarkan fakta dan situasi obsolescence in inventories is estimated based on
yang tersedia, termasuk namun tidak terbatas available facts and circumstances, including but not
kepada, kondisi fisik persediaan yang dimiliki, harga limited to, the inventories’ own physical conditions,
jual pasar, estimasi biaya penyelesaian dan estimasi its market selling prices, estimated costs of
biaya yang timbul untuk penjualan. Provisi dievaluasi completion and estimated costs incurred for sales.
kembali dan disesuaikan jika terdapat tambahan The provisions are re-evaluated and adjusted if
informasi yang memengaruhi jumlah yang diestimasi. additional information received affects the estimated
Nilai tercatat persediaan Grup diungkapkan dalam amounts. The carrying amounts of the Group’s
Catatan 9. inventories are disclosed in Note 9.
Mengevaluasi provisi dan kontinjensi Evaluating provisions and contingencies
Grup melakukan pertimbangan untuk membedakan The Group exercises its judgment to distinguish
antara provisi dan kontinjensi serta mempersiapkan between provisions and contingencies and sets up
provisi yang sesuai untuk proses hukum atau appropriate provisions for its legal or constructive
kewajiban konstruktif, jika ada, sesuai dengan obligations, if any, in accordance with its policies on
kebijakan provisinya dan mempertimbangkan risiko provisions and takes the relevant risks and
dan ketidakpastian yang relevan. Penjelasan lebih uncertainty into account. Further details are
rinci diungkapkan dalam Catatan 23 dan 47. disclosed in Notes 23 and 47.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
4. ESTIMASI DAN PERTIMBANGAN YANG PENTING 4. CRITICAL ACCOUNTING ESTIMATES AND
(Lanjutan) JUDGMENTS (Continued)
Estimasi dan Asumsi Estimation and Assumptions
Asumsi utama masa depan dan ketidakpastian The key assumptions concerning the future and
sumber estimasi utama yang lain pada tanggal other key sources of estimated uncertainty at the
pelaporan yang memiliki risiko signifikan bagi reporting date, that have a significant risk of causing
penyesuaian yang material terhadap nilai tercatat a material adjustment to the carrying amounts of
aset dan liabilitas untuk tahun berikutnya assets and liabilities within the next financial year,
diungkapkan di bawah ini. Grup mendasarkan asumsi are described below. The Group based its
dan estimasi pada parameter yang tersedia pada saat assumptions and estimates on parameters available
laporan keuangan konsolidasian disusun. Asumsi dan when the consolidated financial statements are
situasi mengenai perkembangan masa depan prepared. Existing circumstances and assumptions
mungkin berubah akibat perubahan pasar atau situasi about future developments however, may change
di luar kendali Grup. Perubahan tersebut dicerminkan due to market changes or circumstances arising
dalam asumsi terkait pada saat terjadinya. beyond the control of the Group. Such changes are
reflected in the assumptions when they occur.
Imbalan kerja karyawan Employee benefits
Penentuan utang dan biaya pensiun dan liabilitas The determination of the Group’s obligations and
imbalan kerja Grup bergantung pada pemilihan cost for pension and employee benefits liabilities is
asumsi yang digunakan oleh aktuaris independen dependent on its selection of certain assumptions
dalam menghitung jumlah-jumlah tersebut. Asumsi used by the independent actuaries in calculating
tersebut termasuk antara lain, tingkat diskonto, tingkat such amounts. Those assumptions include among
kenaikan gaji tahunan, tingkat pengunduran diri others, discount rates, future annual salary
karyawan tahunan, tingkat kecacatan, umur pensiun increases, annual employee turn-over rate, disability
dan tingkat kematian. Hasil aktual yang berbeda dari rate, retirement age and mortality rate. Actual results
asumsi yang ditetapkan Grup diakui segera pada that differ from the Group’s assumptions are
laporan posisi keuangan konsolidasian dengan debit recognized immediately in the consolidated
atau kredit ke saldo laba melalui penghasilan statement of financial position with a corresponding
komprehensif lainnya dalam tahun terjadinya. debit or credit to retained earnings through other
Sementara Grup berkeyakinan bahwa asumsi comprehensive income in the year in which they
tersebut adalah wajar dan sesuai, perbedaan occur. While the Group believes that its assumptions
signifikan pada hasil aktual atau perubahan signifikan are reasonable and appropriate, significant
dalam asumsi yang ditetapkan Grup dapat differences in the Group’s actual experiences or
memengaruhi secara material liabilitas diestimasi atas significant changes in the Group’s assumptions may
pensiun dan imbalan kerja dan beban imbalan kerja materially affect its estimated liabilities for pension
neto. Penjelasan lebih rinci diungkapkan dalam and employee benefits and net employee benefits
Catatan 37. expense. Further details are disclosed in Note 37.
Penyusutan aset tetap dan properti investasi Depreciation of fixed assets and investment
properties
Biaya perolehan aset tetap disusutkan dengan The costs of fixed assets are depreciated on a
menggunakan metode garis lurus berdasarkan straight-line basis over their estimated useful life.
taksiran masa manfaat ekonomisnya. Manajemen Management estimated the useful life of these fixed
mengestimasi masa manfaat ekonomis aset tetap assets to be within 3 to 50 years, wherein the costs
antara 3 sampai dengan 50 tahun, dimana biaya of buildings under build, operate and transfer
perolehan atas bangunan dalam rangka bangun, arrangements are depreciated using the straight-line
kelola dan alih disusutkan dengan menggunakan method over the term of the build, operate and
metode garis lurus selama jangka waktu perjanjian transfer arrangements within 20 to 30 years based
bangun, kelola dan alih antara 20 sampai dengan on the operate and transfer agreements. These are
30 tahun. Ini adalah umur yang secara umum common life expectancies adopted in the industries
diharapkan dalam industri di mana Grup menjalankan where the Group conducts their businesses.
bisnisnya. Perubahan tingkat pemakaian dan Changes in the expected level of usage and
perkembangan teknologi dapat memengaruhi masa technological development could impact the
manfaat ekonomis dan nilai sisa aset, sehingga biaya economic useful life and the residual values of these
penyusutan masa depan mungkin direvisi. Penjelasan assets, and therefore future depreciation charges
lebih rinci diungkapkan dalam Catatan 16. could be revised. Further details are disclosed in
Note 16.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
4. ESTIMASI DAN PERTIMBANGAN YANG PENTING 4. CRITICAL ACCOUNTING ESTIMATES AND
(Lanjutan) JUDGMENTS (Continued)
Biaya perolehan properti investasi disusutkan dengan The costs of investment properties are depreciated
menggunakan metode garis lurus berdasarkan on a straight-line basis over their estimated useful
taksiran masa manfaat ekonomisnya. Manajemen life. Management estimated the useful life of these
mengestimasi masa manfaat ekonomis properti investment properties to be within 20 to 50 years.
investasi antara 20 sampai dengan 50 tahun. Ini These are common life expectancies applied in the
adalah umur yang secara umum diharapkan dalam industries where the Group conducts their
industri dimana Grup menjalankan bisnisnya. businesses. Changes in the expected level of usage
Perubahan tingkat pemakaian dan perkembangan and technological development could impact the
teknologi dapat memengaruhi masa manfaat economic useful lives and the residual values of
ekonomis dan nilai sisa aset, dan karenanya biaya these assets, and therefore future depreciation
penyusutan masa depan mungkin direvisi. Penjelasan charges could be revised. Further details are
lebih rinci diungkapkan dalam Catatan 15. disclosed in Note 15.
Menentukan nilai wajar dan perhitungan biaya Determining fair value and calculation of cost
perolehan diamortisasi dari instrumen keuangan amortization of financial instruments
Grup mencatat aset dan liabilitas keuangan tertentu The Group records certain financial assets and
pada nilai wajar dan pada biaya perolehan liabilities at fair values and at amortized costs, which
diamortisasi, yang mengharuskan penggunaan require the use of accounting estimates. While
estimasi akuntansi. Sementara komponen signifikan significant components of fair value measurement
atas pengukuran nilai wajar dan asumsi yang and assumptions used in the calculation of cost
digunakan dalam perhitungan biaya perolehan amortization are determined using verifiable
diamortisasi ditentukan menggunakan bukti objektif objective evidence, the fair value or amortization
yang dapat diverifikasi, jumlah nilai wajar atau amount would differ if the Group utilized different
amortisasi dapat berbeda bila Grup menggunakan valuation methodologies or assumptions. Such
metodologi-metodologi penilaian atau asumsi yang changes would directly affect the Group’s profit or
berbeda. Perubahan tersebut dapat memengaruhi loss. Further details are disclosed in Note 45.
secara langsung laba rugi Grup. Penjelasan lebih rinci
diungkapkan dalam Catatan 45.
Pajak penghasilan Income tax
Pertimbangan signifikan dilakukan dalam menentukan Significant judgment is involved in determining the
provisi atas pajak penghasilan badan. Terdapat provision for corporate income tax. There are certain
transaksi dan perhitungan tertentu yang penentuan transactions and computation for which the ultimate
pajak akhirnya adalah tidak pasti sepanjang kegiatan tax determination is uncertain during the ordinary
usaha normal. Grup mengakui liabilitas atas pajak course of business. The Group recognizes liabilities
penghasilan badan berdasarkan estimasi apakah for expected corporate income tax issues based on
akan terdapat tambahan pajak penghasilan badan. estimates of whether additional corporate income
tax will be due.
Aset pajak tangguhan Deferred tax assets
Aset pajak tangguhan diakui atas seluruh rugi fiskal Deferred tax assets are recognized for all unused
yang belum digunakan sepanjang besar tax losses to the extent that it is probable that
kemungkinannya bahwa penghasilan kena pajak taxable profit will be available against which the
akan tersedia sehingga rugi fiskal tersebut dapat losses can be utilized. Significant management
digunakan. Estimasi signifikan oleh manajemen estimates are required to determine the amount of
disyaratkan dalam menentukan jumlah aset pajak deferred tax assets that can be recognized, based
tangguhan yang dapat diakui, berdasarkan saat upon the likely timing and the level of future taxable
penggunaan dan tingkat penghasilan kena pajak dan profits together with future tax planning strategies.
strategi perencanaan pajak masa depan.
48
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
4. ESTIMASI DAN PERTIMBANGAN YANG PENTING 4. CRITICAL ACCOUNTING ESTIMATES AND
(Lanjutan) JUDGMENTS (Continued)
Penurunan nilai aset nonkeuangan Impairment of non-financial assets
Penurunan nilai timbul saat nilai tercatat aset atau An impairment exists when the carrying value of an
Unit Penghasil Kas (CGU) melebihi jumlah asset or Cash Generating Unit (CGU) exceeds its
terpulihkan, yang lebih besar antara nilai wajar recoverable amount, which is the higher of its fair
dikurangi biaya untuk menjual dan nilai pakainya. value less costs to sell and its value in use. The fair
Nilai wajar dikurangi biaya untuk menjual didasarkan value less costs to sell calculation is based on
pada ketersediaan data dari perjanjian penjualan available data from binding sales transactions in an
yang mengikat yang dibuat dalam transaksi normal arm’s length transaction of similar assets or
atas aset serupa atau harga pasar yang dapat diamati observable market prices less incremental costs for
dikurangi dengan biaya tambahan yang dapat disposing of the asset. The value in use calculation
diatribusikan dengan pelepasan aset. Perhitungan is based on a discounted cash flow model. The
nilai pakai didasarkan pada model arus kas yang future cash flow projection is for a period of ten
didiskontokan. Arus kas diproyeksikan untuk sepuluh years and does not include restructuring activities
tahun ke depan dan tidak termasuk aktivitas that the Group is not yet committed to or significant
restrukturisasi yang belum ada perikatannya atau future investments that will enhance the asset’s
investasi signifikan di masa depan yang akan performance of the CGU being tested. The
meningkatkan kinerja dari CGU yang diuji. Jumlah recoverable amount is most sensitive to the discount
terpulihkan paling sensitif terhadap tingkat diskonto rate used for the discounted cash flow model as well
yang digunakan untuk model arus kas yang as the expected future cash inflows and the growth
didiskontokan seperti halnya dengan arus kas masuk rate used for extrapolation purposes.
masa depan yang diharapkan dan tingkat
pertumbuhan yang digunakan untuk tujuan
ekstrapolasi.
Ketidakpastian kewajiban perpajakan Uncertainty of tax liabilities
Dalam situasi tertentu, Grup tidak dapat menentukan In certain circumstances, the Group may not be able
secara pasti jumlah liabilitas pajak mereka pada saat to determine the exact amount of their current or
ini atau masa depan karena proses pemeriksaan, future tax liabilities due to ongoing investigations by,
atau validasi dengan otoritas perpajakan. or negotiations with, the taxation authority.
Ketidakpastian timbul terkait dengan interpretasi dari Uncertainties exist with respect to the interpretation
peraturan perpajakan yang kompleks dan jumlah of complex tax regulations and the amount and
serta waktu dari penghasilan kena pajak di masa timing of future taxable income. In determining the
depan. Dalam menentukan jumlah yang harus diakui amount to be recognized in respect of an uncertain
terkait dengan liabilitas pajak yang tidak pasti, Grup tax liability, the Group applies similar considerations
menerapkan pertimbangan yang sama yang akan as they would use in determining the amount of a
mereka gunakan dalam menentukan jumlah provision to be recognized in accordance with PSAK
penyisihan yang harus diakui sesuai dengan PSAK 237, “Provisions, Contingent Liabilities and
237, “Provisi, Liabilitas Kontinjensi, dan Aset Contingent Assets”.
Kontinjensi”.
Grup membuat analisis untuk semua posisi pajak The Group makes an analysis of all tax positions
terkait dengan pajak penghasilan untuk menentukan related to income taxes to determine if a tax liability
jika terdapat liabilitas pajak yang harus diakui. Bunga for unrecognized tax benefits should be recognized.
dan denda untuk kekurangan pembayaran pajak Interest and penalties for the underpayment of
penghasilan, jika ada, disajikan sebagai penghasilan income tax, if any, are presented under other income
(beban) lain-lain dalam laporan laba rugi dan (expenses) in the consolidated statement of profit or
pendapatan komprehensif lain konsolidasian. loss and other comprehensive income.
49
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
5. PENGAMBILALIHAN DAN PERUBAHAN 5. ACQUISITION AND CHANGES OF OWNERSHIP
KEPEMILIKAN PADA ENTITAS ANAK IN SUBSIDIARIES
a. PT Provices Indonesia (PVI) a. PT Provices Indonesia (PVI)
Berdasarkan Akta Notaris Ivonne Maria, S.H., Based on the Notarial Deed No. 5 of Ivonne
M.Kn., No. 5, tanggal 31 Januari 2025, PT Bakrie Maria, S.H., M.Kn., dated January 31, 2025,
Swasakti Utama (BSU) melakukan konversi atas PT Bakrie Swasakti Utama (BSU) converted its
piutangnya pada PVI sebesar Rp50 miliar menjadi receivables of PVI amounted to Rp50 billion into
kepemilikan saham di PVI sebanyak 50.000 shares of stocks at PVI totalling of 50,000
saham. Sehingga kepemilikan BSU pada PVI shares. Therefore, BSU’s ownership at PVI
menjadi 99,99%. became 99.99%.
Perubahan komposisi kepemilikan saham tersebut The change in the composition of share
disahkan oleh Kementerian Menteri Hukum dan ownership was approved by the Ministry of Law
Hak Asasi Manusia Republik Indonesia and Human Rights of the Republic of Indonesia
berdasarkan Surat Keputusan based on its Decision Letter No.
No. AHU-0005979.AH.01.02.TAHUN 2025 tanggal AHU-0005979.AH.01.02.TAHUN 2025 dated
3 Februari 2025. February 3, 2025.
b. PT Gili Tirta Anugerah (GTA) b. PT Gili Tirta Anugerah (GTA)
Pada tanggal 24 Juni 2025, Perusahaan On June 24, 2025, the Company converted other
melaksanakan konversi piutang lain-lain sebesar receivables from GTA amounting to
Rp781,3 miliar dari GTA menjadi 15.626 saham Rp781.3 billion into 15,626 shares in GTA
pada GTA yang mewakili kepemilikan sebesar representing 99.05% ownership. As a result, the
99,05%. Dengan demikian, Perusahaan Company obtained control over GTA and has
memperoleh pengendalian atas GTA dan telah been consolidated into the Group’s consolidated
dikonsolidasikan ke dalam laporan keuangan financial statements.
konsolidasian Grup.
Nilai wajar aset dan liabilitas GTA yang dapat The fair values of the identifiable assets and
diidentifikasi pada tanggal pengambilalihan adalah liabilities of GTA at the date of acquisition is as
sebagai berikut: follows:
Juni/June 2025
Biaya pengambilalihan 781.300 Cost of acquisition
Nilai wajar dari aset yang dapat
diidentifikasi Fair value of identifiable assets
Piutang lain-lain - pihak ketiga 28.090 Other receivables - third parties
Tanah untuk pengembangan 765.770 Land for development
Total aset yang diidentifikasi 793.860 Total identifiable assets
Nilai wajar dari liabilitas yang
dapat diidentifikasi Fair value of identifiable liabilities
Utang lain-lain - pihak ketiga 14 Other payables - third parties
Kepentingan nonpengendeli 445 Non-controlling interest
Nilai wajar dari aset neto yang
dapat diidentifikasi 793.401 Fair value of identifiable net assets acquired
Laba atas pembelian diskon 12.101 Gain on bargain purchase
Selisih lebih nilai wajar terhadap harga perolehan The excess of the fair value of the acquisition of
atas 99,05% saham GTA adalah sebesar 99.05% shares of GTA over the acquisition cost
Rp12,1 miliar disajikan sebagai laba atas amounted to Rp12.1 billion, which is presented
pembelian diskon dalam laporan laba rugi dan as gain on bargain purchase in the consolidated
penghasilan komprehensif konsolidasian. statements of profit or loss and other
comprehensive income.
50
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
5. PENGAMBILALIHAN DAN PERUBAHAN 5. ACQUISITION AND CHANGES OF OWNERSHIP
KEPEMILIKAN PADA ENTITAS ANAK (Lanjutan) IN SUBSIDIARIES (Continued)
Selisih lebih harga perolehan terhadap nilai wajar The excess of acquisition cost over the fair value
atas perolehan 99,05% saham GTA adalah of the acquisition of 99.05% shares of GTA
sebesar Rp653,4 miliar disajikan sebagai bagian amounted to Rp653.4 billion, which is presented
penambahan tanah untuk pengembangan yang as part of addition to land for development, which
merupakan aset yang dapat diidentifikasi is an identifiable asset (Note 13).
(Catatan 13).
Keuntungan dari pembelian dengan diskon yang The gain on bargain purchase arising from the
timbul dari kombinasi bisnis disebabkan oleh business combination resulted from the
imbalan yang dialihkan lebih rendah daripada nilai consideration transferred being lower than the
wajar aset bersih teridentifikasi. fair value of the identifiable net assets.
Pembelian dengan diskon telah diakui secara The bargain purchase has been appropriately
tepat sebagai hasil dari perubahan strategi recognized as a result of the change in the
komersial bisnis pemegang saham GTA business commercial strategy of GTA’s former
sebelumnya. shareholders.
Untuk mendapatkan substansi transaksi To reflect the substance of the transaction in
berdasarkan PSAK 103 “Kombinasi Bisnis”, aset accordance with PSAK 103 "Business
teridentifikasi yang diperoleh dan liabilitas yang Combinations", the identifiable assets acquired
diambil alih dari GTA pada transaksi ini harus and liabilities assumed from GTA in this
diukur pada nilai wajarnya. Nilai wajar diukur transaction were measured at their fair values.
berdasarkan penilaian yang dilakukan oleh penilai The fair values were determined based on a
independen, Kantor Jasa Penilai Publik (“KJPP”) valuation performed by an independent
Febriman Siregar dan Rekan, sebagaimana appraiser, Kantor Jasa Penilai Publik (“KJPP”)
tercantum dalam laporannya tertanggal Febriman Siregar dan Rekan, as set out in its
2 Mei 2025. report dated May 2, 2025.
Biaya yang terkait dengan akuisisi sebesar Acquisition-related costs amounting to
Rp306,0 juta telah dibebankan dan diakui pada Rp306.0 million were expensed and recognized
beban umum dan administrasi pada laporan laba in general and administrative expenses in the
rugi untuk tahun yang berakhir pada tanggal statement of profit or loss for the year ended
31 Desember 2025. December 31, 2025.
Manajemen berpendapat bahwa transaksi Management believes that the business
kombinasi bisnis yang dilakukan oleh Grup telah combination transaction carried out by the Group
sesuai dengan peraturan yang dikeluarkan oleh was in compliance with regulations issued by the
Otoritas Jasa Keuangan (OJK). Kombinasi bisnis Financial Services Authority (OJK). The business
yang dilakukan oleh Grup bertujuan untuk combination undertaken by the Group was
mencapai diversifikasi dan integrasi operasional. intended to achieve diversification and
operational integration.
c. PT Nirwana Estate Management (NEM) c. PT Nirwana Estate Management (NEM)
Berdasarkan Akta Notaris No. 19 oleh Nitra Reza, Based on the Notarial Deed No. 19 of Nitra
S.H., M.Kn., tanggal 17 November 2025, Reza, S.H., M.Kn., dated November 17, 2025,
Perusahaan dan PT Andrasentra Properti the Company and PT Andrasentra Properti
Services mendirikan NEM dan telah disetujui oleh Services established NEM and was approved by
Kementerian Hukum dan Hak Asasi Manusia the Ministry of Law and Human Rights of the
Republik Indonesia berdasarkan Surat Keputusan Republic of Indonesia based on its Decision
No. AHU-0099982.AH.01.01 Tahun 2025 tanggal Letter No. AHU-0075591.AH.01.01 Year 2025
20 November 2025. dated November 20, 2025.
51
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
5. PENGAMBILALIHAN DAN PERUBAHAN 5. ACQUISITION AND CHANGES OF OWNERSHIP
KEPEMILIKAN PADA ENTITAS ANAK (Lanjutan) IN SUBSIDIARIES (Continued)
d. PT Graha Istana Nirwana (GIN) d. PT Graha Istana Nirwana (GIN)
Berdasarkan Pernyataan Keputusan Pemegang Based on the Shareholders' Decision Statement,
Saham yang dinyatakan dalam Akta Notaris No. in Notarial Deed No. 74 of Umi Chalsum S.H.,
74 oleh Umi Chalsum S.H., M.Kn., tanggal M.Kn., dated December 16, 2024, the
16 Desember 2024, para pemegang saham shareholders approved the takeover of PT Graha
menyetujui pengambilalihan PT Graha Istana Istana Nirwana (GIN) through the conversion of a
Nirwana (GIN) melalui konversi piutang dari receivable from PT Mutiara Masyhur Sejahtera
PT Mutiara Masyhur Sejahtera (MMS), Entitas (MMS), a Subsidiary, amounting to
Anak, sebesar Rp93,69 miliar menjadi investasi Rp93.69 billion into an investment in new shares
dalam saham baru di GIN sebanyak 637.000 of GIN, totaling 637,000 shares or 100% of
lembar saham atau 100% kepemilikan. ownership.
Selisih lebih harga perolehan terhadap nilai wajar The excess of acquisition cost over the fair value
atas pengambilalihan GIN adalah sebesar of the takeover of GIN amounted to
Rp13,28 miliar, disajikan sebagai penambah tanah Rp13.28 billion is presented as an addition to
pada aset tetap yang merupakan aset yang dapat fixed asset, which is an identifiable asset
diidentifikasi (Catatan 16). (Note 16).
Berdasarkan Pernyataan Keputusan Para Based on the Statement of Shareholders'
Pemegang Saham No. 88, tanggal 27 Mei 2025 Decision No. 88, dated May 27, 2025, which has
yang telah diaktakan oleh Akta Notaris Umi been notarized by Notary Umi Chalsum, S.H.,
Chalsum, S.H., M.Kn., MMS telah mengalihkan M.Kn., MMS transferred its shares ownership in
kepemilikan sahamnya di GIN kepada GIN to PT Nugraha Adhikarsa Pratama
PT Nugraha Adhikarsa Pratama sebanyak 7.154 amounting to 7,154 shares with a nominal value
lembar saham dengan nilai nominal sebesar of Rp130 thousand. Therefore, the ownership of
Rp130 ribu. Sehingga kepemilikan MMS pada GIN MMS in GIN becomes 98.88%.
menjadi 98,88%.
e. PT Maju Makmur Sejahtera (MMSJ) e. PT Maju Makmur Sejahtera (MMSJ)
Berdasarkan Pernyataan Keputusan Para Based on the Statement of Shareholders’
Pemegang Saham yang telah diaktakan oleh Decision which has been Notarized by Umi
Notaris Umi Chalsum, S.H., M.Kn., No. 43 Chalsum, S.H., M.Kn., No. 43 dated
tertanggal 9 September 2025, PT Pradana Tunas September 9, 2025, PT Pradana Tunas
Dinamika (PDP) telah mengalihkan sahamnya di Dinamika (PDP) transferred its shares ownership
MMSJ, Entitas Anak, ke PT Nugraha Adhikarsa in MMSJ, a Subsidiary, to PT Nugraha Adhikarsa
Pratama (NAP), Entitas Anak, sebanyak 490 Pratama (NAP), a Subsidiary, of
lembar saham dengan nilai pengalihan sebesar 490 shares with transfer value amounting to
Rp490 juta. Sehingga kepemilikan NAP pada Rp490 million. Therefore, NAP’s ownership at
MJMS menjadi 1%. MJMS becomes 1%.
Perubahan komposisi kepemilikan saham tersebut The change in the composition of share
telah disahkan oleh Kementerian Hukum dan Hak ownership was approved by the Ministry of Law
Asasi Manusia Republik Indonesia and Human Rights of the Republic of Indonesia
berdasarkan Surat Keputusan No. based on its Decision Letter No.
AHU-0061685.AH.01.02.Tahun 2025 tanggal AHU-0061685.AH.01.02. Year 2025 dated
12 September 2025. September 12, 2025.
f. PT Megah Djati Karya (MDK) f. PT Megah Djati Karya (MDK)
Berdasarkan Pernyataan Keputusan Para Based on the Statement of Shareholders’
Pemegang Saham yang telah diaktakan oleh Decision which has been Notarized by Umi
Notaris Umi Chalsum, S.H., M.Kn., No. 44 tanggal Chalsum, S.H., M.Kn., No. 44 dated
9 September 2025, PDP telah mengalihkan September 9, 2025, PDP has transferred its
sahamnya di MDK, Entitas Anak ke NAP, Entitas share ownership in MDK, a Subsidiary, to NAP, a
Anak sebanyak 35.000 lembar saham dengan nilai Subsidiary, of 35.000 shares with transfer value
pengalihan sebesar Rp35 juta. Sehingga amounting to Rp35 million. Therefore, NAP’s
kepemilikan NAP pada MDK menjadi 1%. ownership at MDK becomes 1%.
52
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
5. PENGAMBILALIHAN DAN PERUBAHAN 5. ACQUISITION AND CHANGES OF OWNERSHIP
KEPEMILIKAN PADA ENTITAS ANAK (Lanjutan) IN SUBSIDIARIES (Continued)
Perubahan komposisi kepemilikan saham tersebut The change in the composition of share
telah disahkan oleh Kementerian Hukum dan Hak ownership was approved by the Ministry of Law
Asasi Manusia Republik Indonesia berdasarkan and Human Rights of the Republic of Indonesia
Surat Keputusan No. AHU- based on its Decision Letter
0061672.AH.01.02.Tahun 2025 tanggal No. AHU-0061672.AH.01.02. Year 2025 dated
12 September 2025. September 12, 2025.
g. PT Inti Permata Sejati (IPS) g. PT Inti Permata Sejati (IPS)
Berdasarkan Pernyataan Keputusan Para Based on the Statement of Shareholders’
Pemegang Saham yang telah diaktakan oleh Decision which has been Notarized by Umi
Notaris Umi Chalsum, S.H., M.Kn., No. 45 tanggal Chalsum, S.H., M.Kn., No. 45 dated
9 September 2025, PDP mengalihkan sahamnya September 9, 2025, PDP transferred its share
di IPS, Entitas Anak, ke NAP, Entitas Anak, ownership in IPS, a Subsidiary, to NAP, a
sebanyak 1.121 lembar saham dengan nilai Subsidiary, of 1.121 shares with transfer value
pengalihan sebesar Rp 1,12 miliar. Sehingga amounting to Rp1.12 billion. Therefore, NAP’s
kepemilikan NAP pada IPS menjadi 1%. ownership at IPS becomes 1%.
Perubahan komposisi kepemilikan saham tersebut The change in the composition of share
disahkan oleh Kementerian Hukum dan Hak Asasi ownership was approved by the Ministry of Law
Manusia Republik Indonesia berdasarkan Surat and Human Rights of the Republic of Indonesia
Keputusan No. AHU-0061677.AH.01.02.Tahun based on its Decision Letter No. AHU-
2025 tanggal 12 September 2025. 0061677.AH.01.02. Year 2025 dated
September 12, 2025.
h. PT Mitra Langgeng Sejahtera (MLS) h. PT Mitra Langgeng Sejahtera (MLS)
Berdasarkan Pernyataan Keputusan Para Based on the Statement of Shareholders’
Pemegang Saham yang telah diaktakan oleh Decision which has been Notarized by Umi
Notaris Umi Chalsum, S.H., M.Kn., No. 46 tanggal Chalsum, S.H., M.Kn., No. 46 dated
9 September 2025, PDP mengalihkan sahamnya September 9, 2025, PDP transferred its share
di MLS, Entitas Anak, ke NAP, Entitas Anak, ownership in MLS, a Subsidiary, to NAP, a
sebanyak 40 lembar saham dengan nilai Subsidiary, of 40 shares with transfer value
pengalihan sebesar Rp40 juta. Sehingga amounting to Rp40 million. Therefore, NAP’s
kepemilikan NAP pada MLS menjadi 0,09%. ownership at MLS becomes 0,09%.
Perubahan komposisi kepemilikan saham tersebut The change in the composition of share
disetujui oleh Kementerian Hukum dan Hak Asasi ownership was approved by the Ministry of Law
Manusia Republik Indonesia berdasarkan Surat and Human Rights of the Republic of Indonesia
Keputusan No. AHU-0061695.AH.01.02.Tahun based on its Decision Letter
2025 tanggal 12 September 2025. No. AHU-0061695.AH.01.02. Year 2025 dated
September 12, 2025.
i. PT Nugraha Adhikarsa Pratama (NAP) i. PT Nugraha Adhikarsa Pratama (NAP)
Berdasarkan Pernyataan Keputusan Para Based on the Statement of Shareholders’
Pemegang Saham yang telah diaktakan oleh Decision which has been Notarized by Umi
Notaris Umi Chalsum, S.H., M.Kn., No. 47 tanggal Chalsum, S.H., M.Kn., No. 47 dated
9 September 2025, PDP telah mengalihkan September 9, 2025, PDP has transferred it’s
sahamnya di NAP, Entitas Anak ke IPS, Entitas share ownership in NAP, a Subsidiary to IPS, a
Anak sebanyak 45.100 lembar saham dengan nilai Subsidiary of 45,100 shares amounted to
pengalihan sebesar Rp451 juta. Sehingga Rp451 million. Therefore, IPS’ ownership at MLS
kepemilikan IPS pada MLS menjadi 1%. became 1%.
Perubahan komposisi kepemilikan saham tersebut The change in the composition of share
disahkan oleh Kementerian Hukum dan Hak Asasi ownership was approved by the Ministry of Law
Manusia Republik Indonesia berdasarkan Surat and Human Rights of the Republic of Indonesia
Keputusan No. AHU-0061696.AH.01.02.Tahun based on its Decision Letter
2025 tanggal 12 September 2025. No. AHU-0061696.AH.01.02. Year 2025 dated
September 12, 2025.
53
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
6. KAS DAN SETARA KAS 6. CASH AND CASH EQUIVALENTS
2025 2024
Kas Cash on hand
Rupiah 1.020 892 Rupiah
Kas di bank Cash in banks
Dalam Rupiah In Rupiah
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk 40.718 13.971 (Persero) Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 19.663 19.670 (Persero) Tbk
PT Bank Central Asia Tbk 9.813 12.482 PT Bank Central Asia Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 4.419 15.611 (Persero) Tbk
PT Bank DKI Syariah 3.680 7.274 PT Bank DKI Syariah
PT Bank Syariah Unisia Insan PT Bank Syariah Unisia Insan
Indonesia 2.860 - Indonesia
PT Bank Perkreditan Rakyat PT Bank Perkreditan Rakyat
Delta Artha (Perseroda) 2.163 2.278 Delta Artha (Perseroda)
PT Bank Tabungan PT Bank Tabungan
Negara (Persero) Tbk 1.509 3.319 Negara (Persero) Tbk
PT Bank Mayapada PT Bank Mayapada
International Tbk. 1.247 701 International Tbk.
PT Bank KB Indonesia Tbk 148 1.196 PT Bank KB Indonesia Tbk
Lain-lain (masing-masing Others (each below
di bawah Rp1 miliar) 1.212 1.625 of Rp1 billion)
Subtotal 87.432 78.127 Subtotal
Dalam Dolar Amerika Serikat In US Dollar
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk 252 - (Persero) Tbk
Lain-lain (masing-masing Others (each below
di bawah Rp100 juta) 141 162 of Rp100 million)
Subtotal 393 162 Subtotal
Total kas di bank 87.825 78.289 Total cash in banks
Setara Kas Cash Equivalents
Deposito berjangka Time deposits
Dalam Rupiah In Rupiah
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 30.600 6.500 (Persero) Tbk
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk 9.900 14.500 (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 1.200 - (Persero) Tbk
PT Bank Tabungan PT Bank Tabungan
Negara (Persero) Tbk 62 10.211 Negara (Persero) Tbk
PT Bank Perkreditan Rakyat PT Bank Perkreditan Rakyat
Delta Artha (Perseroda) - 2.000 Delta Artha (Perseroda)
PT Bank KB Indonesia Tbk - 1.200 PT Bank KB Indonesia Tbk
Total deposito berjangka 41.762 34.411 Total time deposits
Total 130.607 113.592 Total
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
6. KAS DAN SETARA KAS (Lanjutan) 6. CASH AND CASH EQUIVALENTS (Continued)
Pada tanggal 31 Desember 2025 dan 2024, kisaran As of December 31, 2025 and 2024, the range of
tingkat suku bunga tahunan untuk deposito berjangka annual interest rates for time deposits in Rupiah is
dalam Rupiah adalah masing-masing antara 2,0% between 2.0 % to 4.0% and 1.5% to 6.0%,
sampai dengan 4,0% dan 1,5% sampai dengan 6,0%. respectively.
Semua kas di bank ditempatkan pada bank pihak All cash in banks is placed with the third-party
ketiga. banks.
7. PIUTANG USAHA 7. TRADE RECEIVABLES
2025 2024
Pihak ketiga Third parties
Penyewaan dan pengelolaan Tenants and management
ruang perkantoran 202.892 202.152 of office spaces
Penjualan tanah, rumah Sales of land, residential and
dan apartemen 86.493 84.342 apartment
Penyewa ruang, lapangan Tenants of room, courts
dan iuran keanggotaan 30.149 31.724 and membership fees
Penyewa ruang Tenants of units
apartemen 24.432 24.365 of apartment
Hotel 11.056 16.503 Hotel
Penjualan unit perkantoran 2.322 15.354 Sales of office unit
Total pihak ketiga 357.344 374.440 Total third parties
Dikurangi cadangan kerugian Less allowance for impairment
penurunan nilai 101.491 98.107 losses
Pihak ketiga - neto 255.853 276.333 Third parties - net
Pihak berelasi (Catatan 38a) Related parties (Note 38a)
Penyewaan dan pengelolaan Tenants and management
ruang perkantoran 118.108 117.057 of office spaces
Penjualan tanah, rumah Sales of land, residential and
dan apartemen 10.854 11.424 apartment
Penyewa ruang, lapangan dan Tenants of room, courts
iuran keanggotaan 3.510 2.298 and membership fees
Penjualan unit perkantoran 2.004 5.883 Sales of office unit
Total pihak berelasi 134.476 136.662 Total related parties
Dikurangi cadangan kerugian Less allowance for impairment
penurunan nilai 79.399 80.531 losses
Pihak berelasi - neto 55.077 56.131 Related parties - net
Total 310.930 332.464 Total
Seluruh piutang usaha Grup dalam denominasi mata All trade receivables of the Group are denominated
uang Rupiah. in Rupiah currency.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024 trade
piutang usaha PT Provices Indonesia, PT Graha Multi receivables of PT Provices Indonesia, PT Graha
Insani dan PT Bumi Daya Makmur, Entitas Anak Multi Insani and PT Bumi Daya Makmur,
digunakan sebagai jaminan atas pinjaman yang Subsidiaries, were pledged as collateral for a loan
diperoleh dari PT Bank DKI Syariah (Catatan 20a), obtained from PT Bank DKI Syariah (Note 20a),
PT BPR Syariah Hijra Alami (Catatan 20b) dan PT BPR Syariah Hijra Alami (Note 20b) and
PT Bank Tabungan Negara (Persero) Tbk (Catatan PT Bank Tabungan Negara (Persero) Tbk
19b dan 27d). (Notes 19b and 27d).
55
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
7. PIUTANG USAHA (Lanjutan) 7. TRADE RECEIVABLES (Continued)
Rincian piutang usaha berdasarkan umur piutang The summary of aging schedule of trade receivables
adalah sebagai berikut: is as follows:
2025 2024
Sampai dengan 60 hari 30.253 44.753 Up to 60 days
61 hari sampai 90 hari 25.826 11.524 61 days to 90 days
Lebih dari 90 hari 435.741 454.825 More than 90 days
Total 491.820 511.102 Total
Dikurangi cadangan kerugian Less allowance for
penurunan nilai 180.890 178.638 impairment losses
Neto 310.930 332.464 Net
Mutasi atas cadangan penurunan nilai piutang usaha The changes in the allowance for impairment losses
adalah sebagai berikut: of trade receivables are as follows:
2025 2024
Saldo awal tahun 178.638 182.599 Beginning balance of the year
Pemulihan penyisihan Reversal of provision
(Catatan 36) (2.993) (10.890) (Note 36)
Penambahan penyisihan Addition of provision
(Catatan 34b) 5.245 6.933 (Note 34b)
Reklasifikasi - (4) Reclassification
Saldo akhir tahun 180.890 178.638 Ending balance of the year
Grup menerapkan simplifikasi kerugian ekspektasian The Group applies simplified lifetime expected credit
sepanjang umurnya untuk piutang usaha. Untuk loss for trade receivables. To measure the expected
mengukur kerugian kredit ekspektasian, piutang credit losses, trade receivables have been grouped
usaha telah dikelompokkan berdasarkan karakteristik based on similar credit risk characteristics and days
risiko kredit dan waktu jatuh tempo yang serupa. past due.
Seluruh piutang usaha Grup dalam denominasi mata All of the Group’s trade receivables are
uang Rupiah. denominated in Rupiah currency.
Manajemen Grup berkeyakinan bahwa cadangan The Group’s management believes that the
kerugian penurunan nilai piutang usaha telah allowance for impairment losses of trade receivables
memadai untuk menutup kerugian kredit is adequate to cover expected credit losses based
ekspektasian berdasarkan hasil penelaahan atas on the review of the status of the receivables at the
piutang pada akhir tahun. end of the year.
8. PIUTANG LAIN-LAIN 8. OTHER RECEIVABLES
a. Piutang lain-lain Jangka Pendek a. Short-term Other Receivables
2025 2024
Pihak ketiga Third parties
PT Manika Elok Cemerlang 28.090 - PT Manika Elok Cemerlang
PT Udang Tambak Agung 15.422 - PT Udang Tambak Agung
PT First Financo 7.088 9.511 PT First Financo
PT Andika Multi Karya 5.569 5.569 PT Andika Multi Karya
PT DMS Investama - 6.053 PT DMS Investama
Lain-lain (masing-masing Others (each below
di bawah Rp5 miliar) 11.613 12.484 of Rp5 billion)
Total pihak ketiga 67.782 33.617 Total third parties
56
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
8. PIUTANG LAIN-LAIN (Lanjutan) 8. OTHER RECEIVABLES (Continued)
2025 2024
Dikurangi cadangan
kerugian penurunan Less allowance for
nilai 6.386 3.272 impairment losses
Pihak ketiga - neto 61.396 30.345 Third parties - net
Pihak berelasi (Catatan 38b) Related parties (Note 38b)
PT Persija Jaya Jakarta 4.730 4.700 PT Persija Jaya Jakarta
PT Persija Jakarta Hebat 3.020 3.000 PT Persija Jakarta Hebat
PT Persija Jakarta Property 3.000 3.500 PT Persija Jakarta Property
PT Petrocom Nuansa PT Petrocom Nuansa
Nusantara 2.673 2.673 Nusantara
Total pihak berelasi 13.423 13.873 Total related parties
Dikurangi cadangan
kerugian penurunan Less allowance for
nilai 2.533 2.843 impairment losses
Pihak berelasi - neto 10.890 11.030 Related parties - net
Total 72.286 41.375 Total
b. Piutang Lain-lain Jangka Panjang b. Long-term Other Receivables
2025 2024
Pihak ketiga Third parties
PT Excel Properti Manajemen 2.191 2.180 PT Excel Properti Manajemen
PT Halo Wisata Indonesia 1.840 3.326 PT Halo Wisata Indonesia
PT Prima Tonggak Inti Gemilang 777 2.673 PT Prima Tonggak Inti Gemilang
PT Gili Tirta Anugerah - 781.314 PT Gili Tirta Anugerah
Lain-lain (masing-masing Others (each below
di bawah Rp2 miliar) 1.447 1.291 of Rp2 billion)
Total pihak ketiga 6.255 790.784 Total third parties
Dikurangi cadangan
kerugian penurunan Less allowance for
nilai 1.151 11.466 impairment losses
Neto 5.104 779.318 Net
Piutang pada PT Manika Elok Cemerlang merupakan Receivables from PT Manika Elok Cemerlang are
piutang PT Gili Tirta Anugerah (GTA), Entitas Anak receivables of PT Gili Tirta Anugerah (GTA), a
atas divestasi PT Bukit Jonggol Asri. Subsidiary, arising from PT Bukit Jonggol Asri
divestment.
Piutang pada PT Udang Tambak Agung merupakan Receivables from PT Udang Tambak Agung are
piutang atas pengalihan uang muka pembelian tanah receivables arising from the transfer of advances for
milik MMS. purchase of land owned by MMS.
Piutang pada PT First Financo merupakan piutang Receivables from PT First Financo are receivables
atas pengalihan uang muka pembelian tanah arising from the transfer of advances for purchase of
milik GAP (Catatan 43e). land owned by GAP (Note 43e).
Piutang pada GTA merupakan piutang atas Receivables from GTA are receivables from the
pengalihan 480 juta saham milik PT Graha transfer of 480 million shares owned by PT Graha
Andrasentra Propertindo Tbk (GAP), Entitas Anak, Andrasentra Propertindo Tbk (GAP), a Subsidiary, in
dalam PT Bukit Jonggol Asri (Catatan 43e). PT Bukit Jonggol Asri (Note 43e).
57
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
8. PIUTANG LAIN-LAIN (Lanjutan) 8. OTHER RECEIVABLES (Continued)
Pada tanggal 24 Juni 2025, para pemegang saham On June 24, 2025, the shareholders approved the
menyetujui pelaksanaan konversi piutang GAP conversion of the GAP’s receivables from GTA into
menjadi setoran modal saham pada GTA sebesar share capital amounting to Rp781.3 billion or
Rp781,3 miliar atau 99,05% kepemilikan saham di 99.05% share ownership in GTA.
GTA.
Mutasi penyisihan atas cadangan penurunan nilai The changes in the allowance for impairment losses
piutang lain-lain jangka pendek dan jangka panjang of short-term and long-term other receivables are as
adalah sebagai berikut: follows:
2025 2024
Saldo awal tahun 17.581 27.597 Beginning balance of the year
Pemulihan penyisihan (Catatan 36) (10.724) (14.107) Reversal of provision (Note 36)
Penambahan penyisihan
(Catatan 36) 3.468 4.079 Addition of provision (Note 36)
Piutang yang dihapuskan - Write-off of receivables
selama tahun berjalan (255) during the year
Reklasifikasi - 12 Reclassification
Saldo akhir tahun 10.070 17.581 Ending balance of the year
Seluruh piutang lain-lain Grup dalam denominasi All of the Group’s other receivables are denominated
mata uang Rupiah. in Rupiah currency.
Manajemen Grup berkeyakinan bahwa cadangan The Group’s management believes that the
kerugian penurunan nilai piutang telah memadai allowance for impairment of receivables is adequate
untuk menutup kerugian kredit ekspektasian to cover expected credit losses based on the review
berdasarkan hasil penelaahan atas piutang pada of the status of the receivables at the end of the
akhir tahun. year.
9. PERSEDIAAN 9. INVENTORIES
2025 2024
Rumah, apartemen dan Residential houses,
ruang perkantoran apartment and office space
dalam penyelesaian: under construction:
Bangunan* 286.990 320.898 Building*
Tanah 50.311 67.289 Land
Tanah untuk dijual 53.600 42.680 Land held for sale
Bangunan siap untuk dijual: Building ready-for-sale:
Apartemen 400.949 537.336 Apartment
Ruang perkantoran 114.199 21.451 Office space
Rumah 59.501 47.469 Residential house
Hotel: Hotel:
Perlengkapan dan suku cadang 26.750 19.977 Equipment and spare parts
Makanan dan minuman 1.451 1.279 Food and beverages
Total 993.751 1.058.379 Total
Dikurangi cadangan kerugian
penurunan nilai 424 917 Less allowance for decline in value
Neto 993.327 1.057.462 Net
*) Nilai bangunan dalam penyelesaian merupakan *) Value of building under construction represent
nilai bangunan tersendiri tanpa nilai tanah. value of building only without value of land.
58
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
9. PERSEDIAAN (Lanjutan) 9. INVENTORIES (Continued)
Persediaan rumah, apartemen dan ruang perkantoran Inventories of residential houses, apartments and
dalam penyelesaian pada tanggal 31 Desember 2025 office spaces under construction as of December
dan 2024 terutama dari PT Mutiara Masyhur 31, 2025 and 2024, mainly consisted of PT Mutiara
Sejahtera (MMS), Entitas Anak, atas proyek Masyhur Sejahtera (MMS), a Subsidiary, for the
Kahuripan Nirwana yang berlokasi di Sidoarjo dan Kahuripan Nirwana project located in Sidoarjo and
PT Graha Multi Insani (GMI), Entitas Anak, atas PT Graha Multi Insani (GMI), a Subsidiary, for the
proyek Hadiningrat yang berlokasi di Yogyakarta. Hadiningrat project located in Yogyakarta. This
Proyek ini dengan nama “Hadiningrat Terrace” sudah project under the name “Hadiningrat Terrace” has
terikat dengan Perjanjian Pengikatan Jual Beli (PPJB) been bound under the Land Sale and Purchase
Tanah serta proyek Hadiningrat antara GMI dan BindingAgreement (PPJB), as well as Hadiningrat
PT Yasa Patria Perkasa (YPP) pada tanggal project between GMI and PT Yasa Patria Perkasa
25 September 2020. (YPP) on September 25, 2020.
Perjanjian ini telah diperpanjang terakhir berdasarkan This agreement was most recently extended based
Addendum tanggal 17 Juni 2022. on an Addendum dated June 17, 2022.
Bangunan siap dijual berupa apartemen merupakan Buildings ready-for-sale in the form of apartments
sisa unit dari proyek Apartemen Taman Rasuna dan are the remaining units from Taman Rasuna
the Grove milik BSU, proyek Ocea Condotel milik Apartments and the Grove projects owned by BSU,
BDM dan Aston Condotel milik GAP. Bangunan siap the Ocea Condotel project owned by BDM, and
dijual berupa rumah yang terdiri dari rumah tinggal Aston Condotel owned by GAP. Buildings ready-for-
dan rumah toko terutama dari sisa unit proyek sale in the form of houses consisting of residential
Kahuripan Nirwana milik MMS. Bangunan siap dijual and shop houses, mainly represent the remaining
berupa ruang perkantoran terutama merupakan sisa units from Kahuripan Nirwana project owned by
unit dari proyek Bakrie Tower dan Lifestyle and MMS. Buildings ready-for-sale in the form office
Entertainment Center milik BSU. spaces mainly represent the remaining units from
Bakrie Tower and Lifestyle and Entertainment
Center projects owned by BSU.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the
reklasifikasi persediaan yang meliputi reklasifikasi ke reclassification of inventories which includes
dan dari akun aset lainnya, seperti aset tetap, uang reclassifications to and from other asset accounts,
muka pembelian tanah, dan tanah untuk such as fixed assets, advance for purchase of land,
pengembangan, dikarenakan adanya perubahan and land for development, are due to changes in
intensi manajemen atas penggunaan aset-aset management’s intention on the use of these assets.
tersebut.
Pada tahun 2025 dan 2024, GAP dan MMS, Entitas In 2025 and 2024 GAP and MMS, Subsidiaries,
Anak melakukan pembatalan atas penjualan unit conducted their cancellation of unit sales to
kepada pelanggan dan mencatat kerugian atas customers and recorded losses upon cancellation
pembatalan tersebut masing - masing sebesar amounting to Rp1.14 billion and Rp356.94 million,
Rp1,14 miliar dan Rp356,94 juta pada akun “Rugi respectively, on “Loss on Unit Cancellation of Sales
atas Pembatalan Penjualan Unit Rumah dan of Residential and Apartment” accounts in the
Apartemen” dalam laporan laba rugi dan penghasilan consolidated statements of profit and loss and other
komprehensif lain konsolidasian. comprehensive income.
Manajemen Grup mengasuransikan bangunan siap The Group’s management insured the ready-for-sale
untuk dijual terhadap risiko bencana alam dan risiko buildings against the risks of natural disasters and
lainnya kepada beberapa perusahaan asuransi pihak other risks with several third-party insurance
ketiga, berdasarkan suatu paket polis dengan jumlah companies, based on a policy package with a total
nilai pertanggungan keseluruhan masing-masing coverage amount of Rp3.88 trillion and
sebesar Rp3,88 triliun dan Rp2,20 triliun pada tanggal Rp2.20 trillion as of December 31, 2025 and 2024
31 Desember 2025 dan 2024. Manajemen Grup respectively. The Group’s management is confident
berkeyakinan bahwa nilai pertanggungan tersebut that the sums insured were sufficient to cover
adalah cukup untuk menutup kemungkinan kerugian possible losses on the insured assets. As of
atas aset yang dipertanggungkan. Pada tanggal December 31, 2025 and 2024, the inventory of
31 Desember 2025 dan 2024, persediaan beberapa certain Subsidiaries are not insured.
Entitas Anak tertentu tidak diasuransikan.
59
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
9. PERSEDIAAN (Lanjutan) 9. INVENTORIES (Continued)
Mutasi penyisihan atas cadangan kerugian The changes in the allowance for decline in value of
penurunan nilai persediaan adalah sebagai berikut: inventories are as follows:
2025 2024
Saldo awal tahun 917 791 Beginning balance of the year
Pemulihan penyisihan Reversal of provisions
(Catatan 36) (493) - (Note 36)
Penambahan penyisihan Additions of provision
(Catatan 36) - 126 (Note 36)
Saldo akhir tahun 424 917 Ending balance of the year
Manajemen Grup berkeyakinan bahwa penyisihan The Group’s management believes that the
kerugian penurunan nilai tersebut cukup untuk provision for decline in value of inventories is
menutup kemungkinan kerugian yang timbul. adequate to cover possible losses.
Tidak terdapat bunga pinjaman yang dikapitalisasi There is no loan interest capitalized to inventories in
pada persediaan pada tahun 2025 dan 2024. 2025 and 2024.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024 inventories of
persediaan BSU, GAP, GMI, PVI dan BDM dijadikan BSU, GAP, GMI, PVI and BDM are pledged as
agunan atas utang bank yang diperoleh dari PT Bank collateral for bank loans obtained from
Mayapada Internasional Tbk (Catatan 19a), PT Bank PT Bank Mayapada Internasional Tbk (Note 19a),
Tabungan Negara (Persero) Tbk (Catatan 19b dan PT Bank Tabungan Negara (Persero) Tbk
27d), PT Bank KB Indonesia Tbk. (Catatan 27b), (Notes 19b dan 27d), PT Bank KB Indonesia Tbk.
PT BPR Intidana Sukses Makmur (Catatan 27h), (Note 27b), PT BPR Intidana Sukses Makmur
PT BPR Hariarta Sedana (Catatan 27f) dan PT Bank (Note 27h), PT BPR Hariarta Sedana (Note 27f) and
KB Syariah Bukopin (Catatan 28a). PT Bank KB Syariah Bukopin (Note 28a).
10. BEBAN DIBAYAR DIMUKA DAN UANG MUKA 10. PREPAID EXPENSES AND ADVANCES
2025 2024
Uang muka kepada pemasok 20.937 40.754 Advances to suppliers
Uang muka karyawan 16.399 3.419 Advances for employees
Asuransi dibayar di muka 4.581 3.978 Prepaid insurance
Lain-lain (masing-masing Others (each below
di bawah Rp2 miliar) 17.523 27.548 of Rp2 billion)
Total 59.440 75.699 Total
Per 31 Desember 2025 dan 2024, uang muka kepada As of December 31, 2025 and 2024, advances to
pemasok terutama merupakan uang muka untuk suppliers mainly represent advances for operational
kegiatan operasional seperti pembangunan activities such as landed housing development and
perumahan tapak dan jasa perbaikan. Uang muka repair services. Advances of landed housing
pembangunan perumahan tapak masing-masing development amounting to Rp4.23 billion and
sebesar Rp4,23 miliar dan Rp20,56 miliar pada Rp20.56 billion as of December 31, 2025 and 2024,
tanggal 31 Desember 2025 dan 2024, dimiliki oleh respectively is owned by PT Mutiara Masyhur
PT Mutiara Masyhur Sejahtera (MMS), Entitas Anak, Sejahtera (MMS), a Subsidiary, located in Sidoarjo,
yang berlokasi di Sidoarjo, Jawa Timur. East Java.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
11. DANA DALAM PEMBATASAN 11. RESTRICTED FUNDS
2025 2024
Dalam Rupiah: In Rupiah:
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 21.088 20.890 (Persero) Tbk
PT Bank KB Indonesia Tbk 10.398 10.398 PT Bank KB Indonesia Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 3.843 4.225 (Persero) Tbk
PT Bank Maybank Indonesia Tbk 2.163 2.163 PT Bank Maybank Indonesia Tbk
PT Bank CIMB Niaga Tbk 469 4.240 PT Bank CIMB Niaga Tbk
Lain-lain (masing-masing Others (each below
di bawah Rp2 miliar) 1.157 1.765 of Rp2 billion)
Total 39.118 43.681 Total
Pada tanggal 31 Desember 2025 dan 2024, kisaran As of December 31, 2025 and 2024, the range of
nisbah dan tingkat suku bunga tahunan untuk dana annual nisbah and interest rates of restricted funds
dalam pembatasan adalah masing-masing antara is between 3.50% to 3.75%.
3,50% sampai dengan 3,75%.
Dana dalam pembatasan terutama merupakan dana Restricted funds mainly represent restricted funds on
dalam pembatasan atas penjualan apartemen, the sales of apartments, condominiums and
kondominium dan rumah melalui Kredit Kepemilikan residences through the Apartment Loan Program
Apartemen (KPA) dan Kredit Kepemilikan Rumah (KPA) and Housing Loan Program (KPR).
(KPR).
Dana dalam pembatasan pada PT Bank KB Indonesia Restricted funds in PT Bank KB Indonesia Tbk
Tbk terutama merupakan dana pembatasan milik mainly represents restricted funds owned by the
Perusahaan sebesar Rp10,07 miliar pada tanggal Company amounting to Rp10.07 billion as of
31 Desember 2025 dan 2024, yang digunakan December 31, 2025 and 2024, which was used as
sebagai jaminan atas pinjaman bank yang diperoleh collateral for a bank loan obtained by BSU, a
BSU, Entitas Anak (Catatan 19c dan 49a). Subsidiary (Notes 19c and 49a).
12. PENYERTAAN SAHAM 12. INVESTMENT IN SHARES OF STOCK
Persentase Kepemilikan/
Percentage of Ownership
Angka Penuh / Full Amount Nilai Tercatat/
2025 2024 Carrying Value
(%) (%) 2025 2024
Investasi Entitas Investment in
Asosiasi Associates
PT Lembu Nusantara PT Lembu Nusantara
Jaya 51,00% 51,00% 17.064 17.064 Jaya
PT Jungleland Asia 38,14% 48,56% - 23.117 PT Jungleland Asia
Penyertaan dalam saham
biasa yang tidak memiliki Investments in unquoted
kuotasi pasar ordinary shares
PT Bakrie Nirwana PT Bakrie Nirwana
Semesta 102.073 102.073 Semesta
PT Jasa Sarana 607 607 PT Jasa Sarana
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
12. PENYERTAAN SAHAM (Lanjutan) 12. INVESTMENT IN SHARES OF STOCK (Continued)
Persentase Kepemilikan/
Percentage of Ownership
Angka Penuh / Full Amount Nilai Tercatat/
2025 2024 Carrying Value
(%) (%) 2025 2024
Subtotal 119.744 142.861 Subtotal
Dikurangi penyisihan Less allowance for
penurunan nilai impairment on
atas investasi 17.064 17.064 investment
Neto 102.680 125.797 Net
a. PT Jungleland Asia a. PT Jungleland Asia
Berdasarkan Akta Notaris No. 2 oleh Elizabeth Based on Notarial Deed No. 2 of
Karina Leonita, S.H., M.Kn., tanggal Elizabeth Karina Leonita, S.H., M.Kn., dated
1 Desember 2022, pemegang saham December 1, 2022, the shareholders of
PT Jungleland Asia (JLA) menyetujui untuk PT Jungleland Asia (JLA) approved the
konversi uang muka setoran modal dari conversion of the advances of stock subscription
PT Adiprotek Envirodunia sebesar Rp251 miliar from PT Adiprotek Envirodunia amounted to
menjadi 9.653.846.153 saham Seri B JLA atau Rp251 billion into 9,653,846,153 Series B shares
setara dengan 51,44% kepemilikan saham JLA. of JLA or equivalent to a 51.44% ownership of
shares in JLA.
Berdasarkan Akta Notaris No. 104 oleh Elizabeth Based on Notarial Deed No. 104 of Elizabeth
Karina Leonita, S.H., M.Kn., tanggal Karina Leonita, S.H., M.Kn., dated
29 Desember 2025, pemegang saham JLA December 29, 2025, the shareholders of JLA
menyetujui untuk konversi utang dari AE sebesar approved the conversion of payables due to AE
Rp138,5 miliar menjadi tambahan saham AE di amounting to Rp138.5 billion into additional
JLA. PT Graha Andrasentra Propertindo Tbk shares in JLA. As PT Graha Andrasentra
(GAP), Entitas Anak, tidak menambah modal Propertindo Tbk (GAP), a Subsidiary, did not
sehingga persentase kepemilikan GAP terhadap participate in the capital increase, resulting in
JLA terdilusi dari 48,56% menjadi 38,14%. GAP’s ownership percentage in JLA was diluted
from 48.56% to 38.14%.
Mutasi jumlah tercatat pada investasi entitas JLA Movement in the carrying amount of investment
adalah sebagai berikut: in JLA is as follows:
2025 2024
Saldo awal tahun 23.117 41.692 Balance at beginning of year
Bagian rugi neto (46.566) (18.542) Share in net loss
Bagian penghasilan (rugi) Share in other comprehensive
komprehensif lain 23.449 (33) income (loss)
Saldo Akhir Tahun - 23.117 Balance at End of Year
Berikut ini adalah ringkasan informasi keuangan The following table is the summarized financial
JLA untuk tahun yang berakhir pada tanggal- information of JLA for the years ended
tanggal 31 Desember 2025 dan 2024: December 31, 2025 and 2024:
2025 2024
Total Aset 383.743 710.192 Total Assets
Total Liabilitas 77.902 372.708 Total Liabilities
Total Pendapatan 27.854 36.177 Total Revenue
Rugi Neto (231.628) (38.183) Net Loss
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
12. PENYERTAAN SAHAM (Lanjutan) 12. INVESTMENT IN SHARES OF STOCK (Continued)
b. PT Lembu Nusantara Jaya b. PT Lembu Nusantara Jaya
Berdasarkan Akta Notaris Paulus Oliver Yoesoef, Based on Notarial Deed No. 421 of Paulus Oliver
S.H., No. 421 tanggal 30 Desember 2014, GAP Yoesoef, S.H., dated December 30, 2014, GAP
memiliki kepemilikan di PT Lembu Nusantara Jaya has 20.400 shares or 51% ownership in
(LNJ) sebanyak 20.400 saham atau 51%. PT Lembu Nusantara Jaya (LNJ). Based on the
Berdasarkan kesepakatan bersama antara agreement of shareholders, GAP does not have
pemegang saham, GAP tidak mengendalikan control over the financial and operational aspects
aspek keuangan dan operasional LNJ. of LNJ.
Grup mencatat penyisihan penurunan nilai penuh The Group provided full impairment allowance on
atas investasinya di LNJ terutama karena kerugian its investment in LNJ mainly due to the recurring
berulang yang terjadi pada tahun-tahun losses incurred in previous years and the
sebelumnya dan perlambatan ekonomi yang economic slowdown which significantly affected
secara signifikan memengaruhi operasi entitas the operation of the associate.
asosiasi.
c. PT Bakrie Nirwana Semesta c. PT Bakrie Nirwana Semesta
Perusahaan telah mendivestasikan 80% The Company divested 80% of the share
kepemilikan saham pada PT Bakrie Nirwana ownership in PT Bakrie Nirwana Semesta (BNS).
Semesta (BNS). Berdasarkan Akta Notaris Danny Based on Notarial Deed No. 2 of Danny Wahyu
Wahyu Setiawan, S.H., M.Kn., No. 2 tanggal Setiawan, S.H., M.Kn., dated October 30, 2019,
30 Oktober 2019, Perusahaan memiliki the Company has 82,623 shares or equivalent to
kepemilikan saham sebanyak 82.623 saham atau 20% of total ownership in BNS. Due to the
setara 20% dari total kepemilikan pada BNS. Atas change in ownership, the Company no longer
perubahan kepemilikan tersebut, Perusahaan has control over BNS.
tidak lagi memiliki kendali terhadap BNS.
d. PT Jasa Sarana d. PT Jasa Sarana
Berdasarkan Akta Notaris Edwar S.H., No. 15 Based on Notarial Deed No. 15 of Edwar, S.H.,
tanggal 15 Agustus 2016, Perusahaan memiliki dated August 15, 2016, the Company has
kepemilikan di JS sebanyak 3.324.523 saham 3,324,523 shares or 3.76% ownership in JS.
atau 3.76%.
Berdasarkan Akta Notaris Hendra Carmana, S.T., Based on Notarial Deed No. 5 of
S.H., M.Kn., No. 5 tanggal 12 Januari 2023, para Hendra Carmana, S.T., S.H., M.Kn., dated
pemegang saham JS menyetujui peningkatan January 12, 2023, JS shareholders agreed to
modal dasar JS. Perusahaan tidak menambah increase the authorized capital of JS. The
modal sehingga persentase kepemilikan Company did not increase its investment so the
Perusahaan terhadap JS terdilusi dari 3,76% Company’s ownership percentage in JS was
menjadi 3,52%. diluted from 3.76% to 3.52%.
Investasi pada BNS dan JS adalah saham yang Investments in BNS and JS represent unquoted
tidak memiliki harga kuotasian, dan manajemen shares, and the Company's management
Perusahaan meyakini bahwa nilai tercatatnya believes that their carrying amount reflects their
telah mencerminkan nilai wajarnya. fair value.
Pada tahun 2024, Perusahaan mengakui In 2024, the Company recognized a decline in
penurunan nilai wajar investasinya di JS sebesar fair value of its investment in JS amounting to
Rp32,64 miliar yang diakui dalam pendapatan Rp32.64 billion recognized in other
komprehensif lain pada laporan laba rugi dan comprehensive income in the consolidated
penghasilan komprehensif lain konsolidasian. Nilai statements of profit or loss and other
wajar investasi di JS ditentukan menggunakan comprehensive income. The fair value of
metode arus kas yang didiskonto. investment in JS is determined using the
discounted cash flow method.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Group’s
manajemen Grup meyakini bahwa penurunan nilai management believes that impairment for
untuk investasi pada entitas asosiasi telah memadai investment in associates is adequate based on the
berdasarkan hasil penelaahan atas penyertaan review of shareholdings in investment at the end of
saham pada investasi pada akhir tahun. the year.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
13. TANAH UNTUK PENGEMBANGAN 13. LAND FOR DEVELOPMENT
Rincian tanah untuk pengembangan berdasarkan The details of land for development based on
lokasi adalah sebagai berikut: location are as follows:
2025 2024
Luas Tanah/ Luas Tanah/
Land Area Land Area
(Dalam Ha/In Ha ) (Dalam Ha/In Ha )
(Angka Penuh/ Total/ (Angka Penuh/ Total/
Lokasi Full Amount ) Amount Full Amount ) Amount Location
Bogor, Jawa Barat 882,80 1.873.663 637,70 1.115.587 Bogor, West Java
Kalianda, Lampung Kalianda, South
Selatan 350,63 1.010.055 350,63 1.010.055 Lampung
Sidoarjo, Jawa Timur 329,84 541.802 333,10 548.030 Sidoarjo, East Java
Total 1.563,27 3.425.520 1.321,43 2.673.672 Total
Pada tahun 2025, penambahan tanah untuk In 2025, the additions to land for development
pengembangan terutama mencakup, saldo awal milik include the beginning balance from GTA, which was
GTA yang diambil alih pada tahun 2025 (Catatan 5b). acquired in 2025 (Note 5b)
Pada tahun 2025, penurunan tanah untuk In 2025, the decrease in land for development
pengembangan terutama merupakan penjualan tanah primarily represents the sale of land covering an
seluas 3,36 ha milik PT Mutiara Masyhur Sejahtera area of 3.36 hectares owned by PT Mutiara Masyhur
yang terletak di Sidoarjo, Jawa Timur. Sejahtera, located in Sidoarjo, East Java
Pada tahun 2024, penurunan tanah untuk In 2024, the decrease of land for development
pengembangan terutama merupakan reklasifikasi mainly represents reclassification to inventories in
tanah ke persediaan sehubungan dengan perubahan connection with the changes in management’s
peruntukan manajemen atas penggunaan aset intention regarding the use of these assets, with a
tersebut masing-masing seluas 1,36 ha dan 2,07 ha total area of 1.36 ha and 2.07 ha, respectively
milik PT Mutiara Masyhur Sejahtera yang terletak di owned by PT Mutiara Masyhur Sejahtera, located at
Sidoarjo, Jawa Timur. Sidoarjo, East Java.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024
tanah untuk pengembangan milik land for development owned by PT Mutiara Masyhur
PT Mutiara Masyhur Sejahtera, Entitas Anak, yang Sejahtera, a Subsidiary, which is located in Sidoarjo,
berlokasi di Sidoarjo, Jawa Timur, dijadikan Jawa Timur, is pledged as collateral for short-term
jaminan atas utang bank jangka pendek dan and long-term bank loans obtained from PT BPR
jangka panjang yang diperoleh dari Delta Artha (Perseroda) (Note 27c), PT BPR
PT BPR Delta Artha (Perseroda) (Catatan 27c), Intidana Sukses Makmur (Note 27h) and PT Bank
PT BPR Intidana Sukses Makmur (Catatan 27h) dan Mayapada Internasional Tbk (Note 19a and 27a).
PT Bank Mayapada Internasional Tbk (Catatan 19a
dan 27a).
Tidak terdapat kapitalisasi bunga pinjaman atas tanah There was no capitalized loan interest
untuk pengembangan pada tahun yang berakhir pada on land for development for the years ended
tanggal-tanggal 31 Desember 2025 dan 2024. December 31, 2025 and 2024.
Manajemen Grup berkeyakinan bahwa tidak terdapat The Group’s management believes that there will be
masalah dalam proses sertifikasi dan perpanjangan no issue in obtaining the land certificates and the
hak atas tanah karena seluruh tanah diperoleh secara extension of the land rights as all the land is legally
sah dan didukung dengan bukti kepemilikan yang acquired and supported by sufficient evidence of
memadai. ownership.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
14. UANG MUKA PEMBELIAN TANAH 14. ADVANCE FOR PURCHASE OF LAND
Pada tanggal 31 Desember 2025 dan 2024, uang As of December 31, 2025 and 2024, advances for
muka pembelian terutama merupakan pembelian purchases mainly represent purchases of land
tanah yang berlokasi di Sidoarjo, Jawa Timur terkait located in Sidoarjo, East Java regarding the land
pembayaran sebagian tanah masing-masing seluas partial payment with an area of 14,930 m2
14.930 m2 milik PT Mutiara Masyhur Sejahtera respectively owned by PT Mutiara Masyhur
(MMS), Entitas Anak, pembelian tanah yang berlokasi Sejahtera (MMS), a Subsidiary, the purchase of land
di Kecamatan Sawangan, Depok, Jawa Barat seluas located in Sub-district Sawangan, Depok, West Java
149.744 m2 milik PT Citrasaudara Abadi (CSA), with an area of 149,744 m2 owned by
Entitas Anak dan pembelian tanah yang berlokasi di PT Citrasaudara Abadi (CSA), a Subsidiary, and the
Bogor, Jawa Barat seluas 86.360 m2 milik purchase of land that is located in Bogor, West Java
Perusahaan. with an area of 86,360 m2 owned by the Company.
15. PROPERTI INVESTASI 15. INVESTMENT PROPERTIES
Pada tanggal 31 Desember 2025 dan 2024, dalam As of December 31, 2025 and 2024, the Group’s
properti investasi Grup terdapat bangunan dan investment properties included building and
prasarana yang terdiri dari 43.103 m2 Wisma Bakrie, improvements consisting of 43,103 m2 of Wisma
17.946 m2 Bakrie tower, 6.784,25 m2 Media Walk, Bakrie, 17,946 m2 of Bakrie Tower, 6,784.25 m2 of
2.565 m2 The Grove, dan 1.279,32 m2 Rasuna Office Media Walk, 2,565 m2 of The Grove, and
Park. Juga terdapat area retail yang terdiri dari 1,279.32 m2 of Rasuna Office Park. There were also
7.216 m2 Pasar Kuliner, 1.420 m2 Taman Rasuna retail areas consisting of 7,216 m2 of Pasar Kuliner,
Apartment, 499,67 m2 Kahuripan Office, 490 m2 Club 1,420 m2 of Taman Rasuna Apartment, 499.67 m2
House Mora Monroe, dan 86,64 m2 Tower 18th Kahuripan Office, 490 m2 Club House Mora Monroe,
Apartment, yang disewakan kepada pihak ketiga dan and 86.64 m2 of Tower 18th Apartment, which were
pihak berelasi di luar Grup berdasarkan perjanjian rented to third parties and related parties outside the
sewa. Group based on rental agreements.
Mutasi properti investasi adalah sebagai berikut: The movements in investment properties are as
follows:
2025 2024
Biaya Perolehan Acquisition Costs
Saldo awal 583.294 583.294 Beginning balance
Reklasifikasi (1.424) - Reclassification
Pengurangan selama
tahun berjalan (605) - Deduction during the year
Saldo akhir 581.265 583.294 Ending balance
Akumulasi Penyusutan Accumulated Depreciation
Saldo awal 167.730 155.120 Beginning balance
Penambahan selama tahun
berjalan 12.940 12.610 Addition during the year
Pengurangan selama tahun
berjalan (209) - Deduction during the year
Saldo akhir 180.461 167.730 Ending balance
Jumlah Tercatat 400.804 415.564 Carrying Amounts
Pendapatan sewa properti investasi yang diakui Rental income from investment properties
untuk tahun yang berakhir pada tanggal recognized for the years ended
31 Desember 2025 dan 2024 masing-masing sebesar December 31, 2025 and 2024 amounted to
Rp7,93 miliar dan Rp4,74 miliar, dan disajikan Rp7.93 billion and Rp4.74 billion, respectively, and
sebagai bagian dari penghasilan sewa perkantoran is presented as part of revenue from rental of office
pada laporan laba rugi dan penghasilan komprehensif spaces in the consolidated statements of profit or
lain konsolidasian. loss and other comprehensive income.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
15. PROPERTI INVESTASI (Lanjutan) 15. INVESTMENT PROPERTIES (Continued)
Beban penyusutan untuk tahun 2025 dan 2024 Depreciation expenses during 2025 and 2024
masing-masing sebesar Rp12,94 miliar dan amounted to Rp12.94 billion and Rp12.61 billion,
Rp12,61 miliar, dan disajikan sebagai bagian dari respectively, and are presented as part of “Cost of
akun “Beban Pokok Pendapatan” dalam laporan laba Revenues” account in the consolidated profit or loss
rugi dan penghasilan komprehensif lain konsolidasian. and other comprehensive income .
Rincian penghapusan atas pembongkaran bangunan The detail of the write-off from the demolition of
pada properti investasi adalah sebagai berikut: buildings under investment properties is as follows:
2025 2024
Biaya perolehan 605 - Acquisition costs
Akumulasi penyusutan (209) - Accumulated depreciation
Rugi atas pembongkaran bangunan Loss on demolition of investment
pada properti investasi - neto 396 - property building – net
Properti investasi diasuransikan terhadap risiko Investment properties are insured against losses
bencana alam, risiko kebakaran dan risiko lainnya from natural disasters, fire and other risks along with
bersama dengan aset tetap (Catatan 16). fixed assets (Note 16).
Berdasarkan hasil penelaahan terhadap jumlah Based on a review on the recoverable amount
terpulihkan dari properti investasi, manajemen Grup of the investment properties, the Group’s
berkeyakinan bahwa tidak terdapat kejadian-kejadian management believes that there are no events or
atau perubahan-perubahan yang mengindikasikan changes indicating asset impairment as of
adanya penurunan nilai aset pada tanggal December 31, 2025 and 2024.
31 Desember 2025 dan 2024.
16. ASET TETAP 16. FIXED ASSETS
2025
Saldo Saldo
Awal/ Akhir/
Beginning Penambahan/ Akuisisi/ Pengurangan/ Reklasifikasi/ Ending
Balance Additions Acquisition Deductions Reclassification Balance
Biaya Perolehan Acquisition Costs
Pemilikan langsung Direct ownership
Tanah 400.630 - - - (2.911) 397.719 Land
Bangunan dan Buildings and
prasarana 1.139.675 6.432 - - 12.599 1.158.706 improvements
Kendaraan bermotor 24.209 1.932 - 501 - 25.640 Motor vehicles
Machinery and
Mesin dan peralatan 115.488 4.696 - 54 - 120.130 equipment
Perabotan dan Office furniture,
perlengkapan fixtures, and
kantor 159.157 3.158 67 446 - 161.936 equipment
Subtotal 1.839.159 16.218 67 1.001 9.688 1.864.131 Subtotal
Assets under
Aset bangun serah build and transfer
Bangunan 243.989 - - - - 243.989 Buildings
Aset hak-guna Right-of-use asset
Hak guna tanah 207.227 - - - - 207.227 Land right
Aset dalam penyelesaian Construction in-progress
Bangunan 22.816 7.681 - - (12.599) 17.898 Buildings
Perabotan dan perlengkapan Office furniture, fixtures, and
kantor - - - - - - equipment
Subtotal 474.032 7.681 - - (12.599) 469.114 Subtotal
Total Biaya Perolehan 2.313.191 23.899 67 1.001 (2.911) 2.333.245 Total Acquisition Costs
Akumulasi Penyusutan Accumulated Depreciation
Kepemilikan langsung Direct ownership
Bangunan dan Buildings and
prasarana 493.953 37.052 - - - 531.005 improvements
Kendaraan bermotor 22.236 811 - 399 - 22.648 Motor vehicles
Machinery and
Mesin dan peralatan 110.247 2.495 - 32 - 112.710 equipment
Perabotan dan Office furniture,
perlengkapan fixtures, and
kantor 142.261 5.596 67 446 - 147.478 equipment
Subtotal 768.697 45.954 67 877 - 813.841 Subtotal
66
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
16. ASET TETAP (Lanjutan) 16. FIXED ASSETS (Continued)
2025
Saldo Saldo
Awal/ Akhir/
Beginning Penambahan/ Akuisisi/ Pengurangan/ Reklasifikasi/ Ending
Balance Additions Acquisition Deductions Reclassification Balance
Assets under
Aset bangun serah build and transfer
Bangunan 193.265 13.130 - - - 206.395 Buildings
Aset hak-guna Right-of-use asset
Hak guna tanah 7.675 7.675 - - - 15.350 Land right
Total Akumulasi Total Accumulated
Penyusutan 969.637 66.759 67 877 - 1.035.586 Depreciation
Jumlah Tercatat 1.343.554 1.297.659 Carrying Amounts
2024
Saldo Saldo
Awal/ Akhir/
Beginning Penambahan/ Akuisisi/ Pengurangan/ Reklasifikasi/ Ending
Balance Additions Acquisition Deductions Reclassification Balance
Biaya Perolehan Acquisition Costs
Pemilikan langsung Direct ownership
Tanah 372.188 - 28.442 - - 400.630 Land
Bangunan dan Buildings and
prasarana 1.041.026 3.373 100.457 7.357 2.176 1.139.675 improvements
Kendaraan bermotor 25.052 418 446 1.707 - 24.209 Motor vehicles
Machinery and
Mesin dan peralatan 113.176 2.866 - 1.240 686 115.488 equipment
Perabotan dan Office furniture,
perlengkapan fixtures, and
kantor 149.284 3.798 12.981 6.869 (37) 159.157 equipment
Subtotal 1.700.726 10.455 142.326 17.173 2.825 1.839.159 Subtotal
Assets under
Aset bangun serah build and transfer
Bangunan 243.989 - - - - 243.989 Buildings
Aset hak-guna Right-of-use asset
Hak guna tanah - 207.227 - - - 207.227 Land right
Aset dalam penyelesaian Construction in-progress
Bangunan 9.610 16.532 - 757 (2.569) 22.816 Buildings
Perabotan dan perlengkapan Office furniture, fixtures, and
kantor - 256 - - (256) - equipment
Subtotal 253.599 224.015 - 757 (2.825) 474.032 Subtotal
Total Biaya Perolehan 1.954.325 234.470 142.326 17.930 - 2.313.191 Total Acquisition Costs
Akumulasi Penyusutan Accumulated Depreciation
Kepemilikan langsung Direct ownership
Bangunan dan Buildings and
prasarana 450.822 37.934 11.298 6.101 - 493.953 improvements
Kendaraan bermotor 22.592 626 293 1.275 - 22.236 Motor vehicles
Machinery and
Mesin dan peralatan 108.906 2.604 - 1.263 - 110.247 equipment
Perabotan dan Office furniture,
perlengkapan fixtures, and
kantor 132.505 4.527 11.889 6.660 - 142.261 equipment
Subtotal 714.825 45.691 23.480 15.299 - 768.697 Subtotal
Assets under
Aset bangun serah build and transfer
Bangunan 180.135 13.130 - - - 193.265 Buildings
Aset hak-guna Right-of-use asset
Hak guna tanah - 7.675 - - - 7.675 Land right
Total Akumulasi Total Accumulated
Penyusutan 894.960 66.496 23.480 15.299 - 969.637 Depreciation
Jumlah Tercatat 1.059.365 1.343.554 Carrying Amounts
Alokasi beban penyusutan untuk tahun 2025 dan Allocation of depreciation expenses during 2025 and
2024 adalah sebagai berikut: 2024 is as follows:
2025 2024
Beban pokok pendapatan 2.459 16.194 Cost of revenues
Beban umum dan administrasi General and administrative
(Catatan 34b) 64.300 50.302 expenses (Note 34b)
Total 66.759 66.496 Total
67
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
16. ASET TETAP (Lanjutan) 16. FIXED ASSETS (Continued)
Rincian penjualan dan penghapusan aset tetap The detail of sales and write-off of fixed assets is as
adalah sebagai berikut: follows:
2025 2024
Biaya perolehan 1.001 17.930 Acquisition costs
Akumulasi penyusutan (877) (15.299) Accumulated depreciation
Nilai buku neto aset tetap 124 2.631 Net book value of fixed assets
Less:
Dikurangi: Proceeds from sale of fixed
Hasil penjualan aset tetap 130 273 assets
Beban lain-lain - 917 Other expenses
Rugi (laba) atas penjualan
dan penghapusan aset tetap Loss (gain) on sale and disposal
- neto (6) 1.441 of fixed assets - net
Pada tahun 2025, reklasifikasi aset tetap ke In 2025, the reclassification of fixed assets to
persediaan dikarenakan adanya perubahan intensi inventories are due to changes in management’s
manajemen atas penggunaan aset-aset tersebut. intention on the use of these assets.
Pada tahun 2025, penambahan aset tetap mencakup, In 2025, the additions to fixed assets include the
saldo awal aset tetap milik GTA yang diambil alih beginning balance of fixed assets from GTA, which
pada tahun 2025 (Catatan 5b). was acquired in 2025 (Note 5b).
Pada tahun 2024, penambahan aset tetap mencakup, In 2024, the additions to fixed assets include the
saldo awal aset tetap milik GIN yang diambil alih pada beginning balance of fixed assets from GIN, which
tahun 2024 (Catatan 5d). was acquired in 2024 (Note 5d).
Rincian aset dalam penyelesaian pada tanggal The detail of construction in progress as of
31 Desember 2025 dan 2024 adalah sebagai berikut: December 31, 2025 and 2024 is as follows:
Persentase Estimasi Tahun
Penyelesaian/ Penyelesaian/
Percentage of Nilai Tercatat/ Estimated
Completion Carrying Value year of
2025 (%) (Rp) Completion 2025
Bangunan dan prasarana 45,00%-95,00% 17.898 April - Desember 2026/ Building and improvement
April - December 2026
Persentase Estimasi Tahun
Penyelesaian/ Penyelesaian/
Percentage of Nilai Tercatat/ Estimated
Completion Carrying Value year of
2024 (%) (Rp) Completion 2024
Bangunan dan prasarana 12,00%-95,00% 22.816 Maret - Desember 2025/ Building and improvement
March - December 2025
Aset tetap dan properti investasi, kecuali tanah, Fixed assets and investment properties, except for
diasuransikan terhadap risiko bencana alam, risiko land, are insured against the risks of natural
kebakaran dan risiko lainnya dengan jumlah nilai disaster, fire and other risks with the sum insured
pertanggungan masing-masing sebesar Rp3,88 triliun amounting to Rp3.88 trillion and Rp3.12 trillion in
dan Rp3,12 triliun pada tahun 2025 dan 2024. 2025 and 2024, respectively. The Group’s
Manajemen Grup berkeyakinan bahwa nilai management believes that the sum insured is
pertanggungan tersebut cukup untuk menutupi sufficient to cover possible losses of the insured
kemungkinan kerugian atas aset yang assets.
dipertanggungkan.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
16. ASET TETAP (Lanjutan) 16. FIXED ASSETS (Continued)
Pada tanggal 31 Desember 2025 dan 2024, tanah As of December 31, 2025 and 2024, land and
dan bangunan milik PT Graha Istana Nirwana (GIN), buildings owned by PT Graha Istana Nirwana (GIN),
PT Graha Andrasentra Propertindo Tbk (GAP) dan PT Graha Andrasentra Propertindo Tbk (GAP) and
PT Jasa Boga Raya (JBR), PT Provices Indonesia PT Jasa Boga Raya (JBR), PT Provices Indonesia
(PVI) yang terletak di Sidoarjo, Bogor, Sentul dan (PVI) which are located in Sidoarjo, Bogor, Sentul
Jakarta dijadikan jaminan atas pinjaman kepada and Jakarta are pledged as collateral for loans
PT Bank Perkreditan Rakyat Delta Artha (Perseroda), obtained from PT Bank Perkreditan Rakyat Delta
PT Bank KB Indonesia Tbk., PT Bank Panin Tbk, Artha (Perseroda), PT Bank KB Indonesia Tbk.,
PT Bank Rakyat Indonesia (Persero) Tbk (BRI), PT Bank Panin Tbk, PT Bank Rakyat Indonesia
PT Bank Mandiri (Persero) Tbk., dan pembiayaan (Persero) Tbk (BRI), PT Bank Mandiri (Persero)
Musyarakah yang diperoleh dari PT Bank KB Syariah Tbk., and Musyarakah financing obtained from
Bukopin. PT Bank KB Syariah Bukopin.
Tidak terdapat bunga pinjaman yang dikapitalisasi There is no capitalization of loan interest on fixed
pada aset tetap pada tahun yang berakhir pada assets for the years ended December 31, 2025 and
tanggal-tanggal 31 Desember 2025 dan 2024. 2024.
Tidak terdapat aset tetap yang tidak terpakai There are no temporary unused fixed assets and
sementara dan tidak terdapat aset tetap yang there are no fixed assets that are discontinued from
dihentikan dari penggunaan aktif dan tidak active use and not classified as available for sale.
diklasifikasikan sebagai tersedia untuk dijual.
Manajemen Grup berkeyakinan bahwa kerugian The Group’s management believes that the
penyisihan penurunan nilai aset tetap telah memadai provision for impairment loss of fixed assets is
berdasarkan hasil penelaahan atas aset tetap pada adequate based on the review of fixed assets at the
akhir tahun. end of the year.
17. GOODWILL 17. GOODWILL
Akun ini merupakan selisih lebih biaya perolehan atas This account represents the excess of the
nilai wajar Entitas Anak, terutama dari akuisisi acquisition cost over the fair value of the
PT Mutiara Masyhur Sejahtera (MMS) pada tahun Subsidiaries, primarily arising from the acquisition of
2014 dan PT Graha Istana Nirwana pada tahun 2024 PT Mutiara Masyhur Sejahtera (MMS) in 2014 and
(Catatan 5d). Pada tanggal 31 Desember 2025 dan PT Graha Istana Nirwana in 2024 (Note 5d). As of
2024, jumlah tercatat masing-masing sebesar December 31, 2025 and 2024, the carrying amounts
Rp907,32 miliar dan Rp908,76 miliar, setelah are Rp907.32 billion and Rp908.76 billion,
dikurangi akumulasi penurunan nilai goodwill masing- respectively, net of accumulated goodwill impairment
masing sebesar Rp815,64 miliar dan Rp814,20 miliar. of Rp815.64 billion and Rp814.20 billion,
respectively.
Grup menguji secara tahunan apakah goodwill The Group tests annually whether goodwill has
mengalami penurunan nilai. Jumlah terpulihkan suffered any impairment. The recoverable amount of
goodwill ditentukan berdasarkan nilai pakai. goodwill is determined based on value-in use.
Perhitungan nilai pakai menggunakan proyeksi arus Value-in use calculation used cash flow projection
kas dari anggaran keuangan yang telah disetujui oleh from the financial budget approved by management
manajemen untuk periode lima tahun. Tingkat covering a five-year period. The pre-tax discount
diskonto sebelum pajak yang digunakan untuk rates applied to cash flow projection is 9.42% and
proyeksi arus kas adalah 9,42% dan 9,65% masing- 9.65% for the years ended December 31, 2025 and
masing untuk tahun yang berakhir pada tanggal 2024, respectively. The following assumptions are
31 Desember 2025 dan 2024. Asumsi-asumsi berikut also used in computing value in use:
ini juga digunakan untuk menghitung nilai pakai:
69
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
17. GOODWILL (Lanjutan) 17. GOODWILL (Continued)
a. Estimasi tingkat pertumbuhan a. Growth rate estimates
- Tingkat pertumbuhan mencakup pertumbuhan - Growth rates include revenue growth and
pendapatan dan tingkat pertumbuhan majemuk terminal growth rates that are based on
yang didasarkan pada pengalaman dan strategi experiences and strategies developed for the
yang dikembangkan untuk berbagai entitas various subsidiaries. The prospect for the
anak. Prospek industri juga dipertimbangkan industry was also considered in estimating the
dalam memperkirakan tingkat pertumbuhan. growth rates. Growth rates used in computing
Tingkat pertumbuhan yang digunakan dalam the estimated future cash flows ranged from
menghitung estimasi arus kas masa depan 2.5% and 3% as of December 31, 2025 and
masing-masing berkisar antara 2,5% dan 3% 2024, respectively.
pada tanggal 31 Desember 2025 dan 2024.
b. Tingkat diskonto b. Discount rates
- Tingkat diskonto diestimasi berdasarkan biaya - Discount rates are estimated based on the
rata-rata tertimbang atas modal industri, industry’s weighted average cost of capital,
termasuk biaya ekuitas dan utang setelah which includes the cost of equity and debt after
mempertimbangkan rasio gearing. considering the gearing ratio.
Asumsi utama di atas dapat berubah sesuai dengan The key assumptions above may change as
perubahan kondisi ekonomi dan pasar. Pengujian economic and market conditions change. The
penurunan nilai atas goodwill dilakukan setiap akhir impairment testing on goodwill is performed every
tahun atau setiap kali terdapat indikasi bahwa year end or whenever there is an indication that the
goodwill mengalami penurunan nilai. Manajemen goodwill is impaired. Management believes that no
berkeyakinan bahwa tidak terdapat perubahan yang reasonably possible changes in any of the above
mungkin terjadi pada asumsi utama di atas yang key assumptions would cause the carrying amount
dapat menyebabkan jumlah tercatat goodwill yang of goodwill arising from the Group’s acquisitions to
timbul dari akuisisi Grup secara material melebihi materially exceed its recoverable amount.
jumlah terpulihkannya.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, management
manajemen Grup berkeyakinan bahwa penurunan believes that impairment of goodwill is adequate
nilai goodwill telah memadai berdasarkan hasil based on a review at the end of the year.
penelaahan pada akhir tahun.
18. ASET LAIN-LAIN 18. OTHER ASSETS
2025 2024
Investasi pada ventura Investment in joint
bersama ventures
(Catatan 43d and 43f): 73.269 73.194 (Notes 43d and 43f):
Uang jaminan 7.646 1.926 Security deposits
Proyek dalam pengembangan 5.836 - Projects under development
Beban tangguhan 1.412 1.474 Deferred charges
Lain-lain (masing-masing Others
di bawah Rp2 miliar) 2.952 2.844 (each below of Rp2 billion)
Total 91.115 79.438 Total
Dikurangi cadangan kerugian Less allowance for impairment
penurunan nilai atas investasi losses on investment
pada ventura bersama 40.851 40.851 in joint ventures
Total 50.264 38.587 Total
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
18. ASET LAIN-LAIN (Lanjutan) 18. OTHER ASSETS (Continued)
Rincian investasi pada ventura bersama adalah The details of investments in joint ventures are as
sebagai berikut: follows:
2025
Nilai tercatat
investasi awal Nilai Tercatat
Persentase tahun/ Bagian laba investasi akhir
kepemilikan/ Carrying Value at neto/ tahun/
Percentage beginning Share in net Carrying value at
of ownership of year profit the end of year
Investasi Tidak Langsung melalui Direct investment through
PT Mutiara Masyhur Sejahtera PT Mutiara Masyhur Sejahtera
KSO Wika-Kahuripan 40,00% 32.343 75 32.418 KSO Wika-Kahuripan
Investasi Tidak Langsung melalui Indirect investment through
PT Bakrie Pangripta Loka PT Bakrie Pangripta Loka
KSO PP - BPL 51,00% 40.851 - 40.851 KSO PP - BPL
Subtotal 73.194 75 73.269 Subtotal
Dikurangi cadangan kerugian Less allowance for impairment
penurunan nilai 40.851 - 40.851 loss
Neto 32.343 75 32.418 Net
2024
Nilai tercatat
investasi awal Nilai Tercatat
Persentase tahun/ Bagian laba Penyelesaian investasi akhir
kepemilikan/ Carrying Value at neto/ ventura bersama/ tahun/
Percentage beginning Share in net Termination Carrying value at
of ownership of year profit of joint venture the end of year
Investasi Tidak Langsung melalui Direct investment through
PT Mutiara Masyhur Sejahtera PT Mutiara Masyhur Sejahtera
KSO Wika-Kahuripan 40,00% 32.189 154 - 32.343 KSO Wika-Kahuripan
KSO GIN-MMS 12,06% 7.417 - (7.417) - KSO GIN-MMS
Investasi Tidak Langsung melalui Indirect investment through
PT Bakrie Pangripta Loka PT Bakrie Pangripta Loka
KSO PP - BPL 51,00% 40.851 - - 40.851 KSO PP - BPL
Subtotal 80.457 154 (7.417) 73.194 Subtotal
Dikurangi cadangan kerugian Less allowance for impairment
penurunan nilai 40.851 - - 40.851 loss
Neto 39.606 154 (7.417) 32.343 Net
Informasi tambahan pada tanggal 31 Desember 2025 Additional information as of December 31, 2025 and
dan 2024 sehubungan dengan investasi pada ventura 2024 related to investment in joint venture are as
bersama adalah sebagai berikut: follows:
2025
Total Aset/ Total Liabilitas/ Total Pendapatan/ Total Laba/
Total Assets Total Liability Total Revenue Total Income
Entitas Asosiasi Associated entity
Investasi Tidak Langsung melalui Direct investment through
PT Mutiara Masyhur Sejahtera PT Mutiara Masyhur Sejahtera
KSO Wika-Kahuripan (audit) 257.555 201.597 153 189 KSO Wika-Kahuripan (audited)
Investasi Tidak Langsung melalui Indirect investment through
PT Bakrie Pangripta Loka PT Bakrie Pangripta Loka
KSO PP - BPL (tidak diaudit) 213.794 132.085 - 2.075 KSO PP - BPL (unaudited)
2024
Total Aset/ Total Liabilitas/ Total Pendapatan/ Total Laba/
Total Assets Total Liability Total Revenue Total Income
Entitas Asosiasi Associated entity
Investasi Tidak Langsung melalui Direct investment through
PT Mutiara Masyhur Sejahtera PT Mutiara Masyhur Sejahtera
KSO Wika-Kahuripan (audit) 257.265 201.497 1.244 385 KSO Wika-Kahuripan (audited)
Investasi Tidak Langsung melalui Indirect investment through
PT Bakrie Pangripta Loka PT Bakrie Pangripta Loka
KSO PP - BPL (tidak diaudit) 213.794 144.979 - 61.709 KSO PP - BPL (unaudited)
71
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
18. ASET LAIN-LAIN (Lanjutan) 18. OTHER ASSETS (Continued)
Investasi pada KSO PP-BPL Investment in KSO PP-BPL
Pada tanggal 31 Desember 2025 dan 2024, investasi As of December 31, 2025 and 2024, the Group’s
Grup pada KSO PP-BPL, melalui PT Bakrie Pangripta investment in KSO PP-BPL, through
Loka (BPL), Entitas Anak, tidak dapat mengakui PT Bakrie Pangripta Loka (BPL), a Subsidiary could
bagian atas laba rugi sesuai dengan metode ekuitas not recognize its share of profit or loss according to
karena laporan keuangan KSO PP-BPL yang telah the equity method because the audited financial
diaudit tidak tersedia. statements of KSO PP-BPL were not available.
Selanjutnya, sampai dengan tanggal penyelesaian Furthermore, until the completion date of these
laporan keuangan konsolidasian ini, BPL dan ventura consolidated financial statements, BPL and its joint
bersama, Perusahaan Umum Pembangunan venture, Perusahaan Umum Pembangunan
Perumahan Nasional (Perumnas), belum dapat Perumahan Nasional (Perumnas), have not been
memperkirakan hasil akhir dari operasi bersama able to predict the final outcome of their joint
tersebut (Catatan 43d dan 47b). operation (Notes 43d and 47b).
Sehubungan dengan ketidakpastian mengenai Due to the uncertainty regarding the continuation of
kelanjutan perjanjian dan ketidaktersediaan laporan an agreement, and the unavailability of the audited
keuangan KSO PP-BPL yang telah diaudit, maka financial statements of KSO-PP-BPL, the
manajemen melakukan penelaahan atas management conducted a review on the
terpulihkannya investasi tersebut. Pada tanggal recoverability of its investment. As of
31 Desember 2025 dan 2024, Grup membentuk December 31, 2025 and 2024, the Group provided a
penyisihan penilaian penuh atas investasinya full valuation allowance for its investment mainly due
terutama karena adanya kerugian berulang yang to recurring losses incurred by KSO PP-BPL in
dialami KSO PP-BPL pada tahun-tahun sebelumnya previous years that significantly affected operations.
yang secara signifikan memengaruhi operasi.
Manajemen Grup berkeyakinan bahwa cadangan The Group's management believes that the
kerugian penurunan nilai atas investasi pada ventura allowance for impairment losses on investments in
bersama telah memadai berdasarkan hasil joint ventures is adequate based on its review at the
penelaahan pada akhir tahun. end of the year.
19. UTANG BANK JANGKA PENDEK 19. SHORT-TERM BANK LOANS
2025 2024
Dalam Rupiah In Rupiah
PT Bank Mayapada PT Bank Mayapada
Internasional Tbk 263.271 185.676 Internasional Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 77.250 - (Persero)Tbk
PT Bank KB Indonesia Tbk 9.589 9.589 PT Bank KB Indonesia Tbk
Dalam Dolar Amerika Serikat In United States Dollar
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk (Persero) Tbk
(US$200.000 dan US$ nihil (US$200,000 and US$nil as of
pada tanggal 31 Desember December 31, 2025 and
2025 dan 2024) 3.356 - 2024, respectively)
Total 353.466 195.265 Total
72
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
19. UTANG BANK JANGKA PENDEK (Lanjutan) 19. SHORT-TERM BANK LOANS (Continued)
a. PT Bank Mayapada Internasional Tbk a. PT Bank Mayapada Internasional Tbk
(Mayapada) (Mayapada)
Rincian pinjaman ke Mayapada adalah sebagai The detail of loans to Mayapada is as follows:
berikut:
2025 2024
PT Mutiara Masyhur PT Mutiara Masyhur
Sejahtera 212.726 115.925 Sejahtera
PT Bakrie Swasakti Utama 50.545 69.751 PT Bakrie Swasakti Utama
Total 263.271 185.676 Total
i. Pada tanggal 9 Desember 2024, MMS i. On December 9, 2024, MMS obtained a
memperoleh fasilitas pinjaman modal kerja dari working capital loan facility from Mayapada
Mayapada dengan pagu pinjaman maksimum with a maximum amount of Rp225 billion,
sebesar Rp225 miliar yang terdiri dari dua which consisted of two fixed on-demand loan
fasilitas pinjaman tetap on demand masing- facilities amounting to Rp100 billion and
masing sebesar Rp100 miliar dan Rp125 billion, respectively.
Rp125 miliar.
Pinjaman tersebut dijamin dengan Sertifikat The loan was collateralized by the Building
Hak Guna Bangunan (SHGB) seluas Right of Use Certificate (SHGB) with an area
215.788 m2 yang terletak di Kecamatan of 215,788 m2 located in the subdistricts of
Sukodono, Krian dan Wonoayu. Sukodono, Krian and Wonoayu.
Fasilitas pinjaman tersebut dikenakan tingkat The loan facility bears an interest rate of 11%
suku bunga 11% per tahun dan jatuh tempo per annum and maturing on
pada tanggal 16 Desember 2025. December 16, 2025.
Perjanjian ini telah diperbarui, terakhir pada This agreement has been amended, the
tanggal 22 Desember 2025 dengan perubahan latest on December 22, 2025 changing the
jatuh tempo pada tanggal 16 Desember 2026. loan maturity to December 16, 2026.
ii. Pada tanggal 29 Januari 2014, BSU ii. On January 29, 2014, BSU entered into
menandatangani adendum fasilitas pinjaman addendum to the loan facility for its working
untuk modal kerja BSU dari Mayapada, dengan capital from Mayapada, with details as
rincian sebagai berikut: follows:
1. Fasilitas pinjaman tetap on demand 1. Fixed on demand loan facility amounted to
sebesar Rp375 miliar; dan Rp375 billion; and
2. Fasilitas pinjaman rekening koran sebesar 2. Current account loan facility amounted to
Rp20 miliar; Rp20 billion;
Pinjaman tersebut dijamin dengan SHGB The loan was secured by SHGB
No. 527/Karet Kuningan seluas 7.501 m2. No. 527/Karet Kuningan with an area of
7,501 m2.
Sehubungan dengan pinjaman ini, BSU In relation to these loans, BSU remains
diwajibkan memenuhi persyaratan tertentu, obligated to fulfill certain requirements,
antara lain, BSU dilarang untuk melakukan hal- among others, BSU is restricted from doing
hal berikut tanpa persetujuan tertulis dari the following without prior written approval
Mayapada: from Mayapada:
1. Perubahan anggaran dasar, susunan direksi 1. Amendment in articles of association, the
dan komisaris serta susunan pemegang composition of the board of directors and
saham Perusahaan; commissioners, also the composition of
shareholders of the Company;
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
19. UTANG BANK JANGKA PENDEK (Lanjutan) 19. SHORT-TERM BANK LOANS (Continued)
2. Penyertaan saham atau investasi pada 2. Investments in shares or investments in
perusahaan lain; other companies;
3. Melakukan pembagian dividen; 3. Dividend payments;
4. Penggadaian saham kepada pihak lain; 4. Mortgage the stock to other parties;
5. Menjaminkan barang yang menjadi jaminan 5. Guarantee the goods pledged as collateral
kepada pihak lain; to other parties;
6. Penggadaian saham kepada pihak lain; 6. Mortgage the stock to other parties;
7. Menjaminkan barang yang menjadi jaminan 7. Guarantee the goods pledged as collateral
kepada pihak lain; to other parties;
8. Pembubaran dan penghentian usaha; dan 8. Dissolution and suspension of operations;
and
9. Penggabungan usaha, akuisisi, konsolidasi 9. Merger, acquisition, consolidation and
dan pemisahan dengan perusahaan lain. separation with other companies.
Perjanjian ini telah diperbarui dari waktu ke waktu, This agreement has been amended several
perubahan terakhir pada tanggal times, the latest was amended on
20 November 2025, BSU menandatangani November 20, 2025, BSU entered into
adendum fasilitas pinjaman dari Mayapada, addendum to the loan facility from Mayapada,
dengan rincian sebagai berikut: with details as follows:
1. Fasilitas pinjaman dengan pagu maksimal 1. A loan facility with a maximum limit of
sebesar Rp50,80 miliar dengan rincian Rp50.80 billion, with the following details:
a. Fasilitas pinjaman rekening koran sebesar a. Overdraft loan facility amounting to
Rp20 miliar; Rp20 billion
b. Fasilitas pinjaman tetap on demand b. Fixed on-demand loan facility amounting
sebesar Rp30,80 miliar; to Rp 30.80 billion;
2. Perpanjangan jangka waktu pinjaman sampai 2. Extension of the loan term until
dengan tanggal 29 Januari 2027; January 29, 2027;
3. Bunga pinjaman per tahun sebesar 12%; 3. Annual interest rate of 12%;
4. Perubahan jaminan menjadi 60 Unit Rumah 4. Change of collateral to 60 condominium units
Susun seluas 4.907,23 m2 yang berlokasi di covering an area of 4,907.23 m2 located in
Kelurahan Karet Kuningan, Kecamatan Karet Kuningan Village, Setiabudi District,
Setiabudi, Kota Jakarta Selatan. South Jakarta.
b. PT Bank Tabungan Negara Tbk (BTN) b. PT Bank Tabungan Negara Tbk (BTN)
Pada tanggal 29 September 2025, BDM On September 29, 2025, BDM obtained a letter
memperoleh surat persetujuan dari BTN atas of approval from BTN for the restructuring credit
restrukturisasi fasilitas kredit dengan pagu facility with a maximum amount of
pinjaman sebesar Rp78,5 miliar, serta tingkat Rp78.50 billion, bearing an annual interest rate
suku bunga menjadi 6,7% per tahun dan akan of 6.7% and will be due on September 29, 2026.
jatuh tempo pada tanggal 29 September 2026. This facility used for Condotel Ocea Project
Pinjaman ini digunakan untuk penyelesaian completion located in Setiabudi, South Jakarta.
Proyek Condotel Ocea yang berlokasi di Furthermore, the bank loan previously presented
Setiabudi, Jakarta Selatan. Efektif setelah proses as long-term bank loans was reclassified to
restrukturisasi tersebut selesai, saldo utang bank short-term bank loans effective upon the
yang sebelumnya disajikan sebagai bagian dari completion of the restructuring process.
akun utang bank jangka panjang direklasifikasi
menjadi utang bank jangka pendek.
c. PT Bank KB Indonesia Tbk (KB Indonesia) c. PT Bank KB Indonesia Tbk (KB Indonesia)
Pada tanggal 1 Juni 2009, PT Bakrie Swasakti On June 1, 2009, PT Bakrie Swasakti Utama
Utama (BSU), Entitas Anak, memperoleh Fasilitas (BSU), a Subsidiary, obtained a Back-To-Back
Kredit Back-To-Back dari PT Bank KB Indonesia Loan Facility from PT Bank KB Indonesia Tbk.,
Tbk., (KB Indonesia) dengan pagu pinjaman (KB Indonesia) with a maximum amount of
sebesar Rp15 miliar untuk penyelesaian Rp15 billion for completion of the Bakrie Tower
pembangunan gedung Bakrie Tower di kawasan building in Rasuna Epicentrum Complex.
Rasuna Epicentrum.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
19. UTANG BANK JANGKA PENDEK (Lanjutan) 19. SHORT-TERM BANK LOANS (Continued)
Pinjaman ini dijaminkan dengan deposito milik This loan was secured with a time deposit owned
Perusahaan sebesar Rp10,07 miliar (Catatan 11). by the Company amounted to Rp10.07 billion
(Note 11).
Perjanjian fasilitas pinjaman telah diperpanjang The loan facility agreement has been extended
beberapa kali, terakhir sampai dengan pada several times, with the latest will due on
tanggal 17 Maret 2026 (Catatan 49a). Fasilitas March 17, 2026 (Note 49a). The loan facility
pinjaman tersebut dikenai tingkat suku bunga bears an interest rate of 1.5% per annum above
1,5% per tahun di atas suku bunga deposito yang the guaranteed deposit interest rate and a
dijaminkan dan biaya provisi sebesar 0,125% dari provision fee of 0.125% of the ceiling prepaid all
plafon dibayar dimuka sekaligus. at once.
d. PT Bank Rakyat Indonesia (Persero) Tbk d. PT Bank Rakyat Indonesia (Persero) Tbk
Pada tanggal 31 Oktober 2025, PT Bakrie On October 31, 2025, PT Bakrie Pangripta Loka
Pangripta Loka (BPL) memperoleh fasilitas (BPL) obtained an overdraft loan facility from BRI
pinjaman rekening koran dari BRI dengan pagu with a credit limit of US$99,750, which is used for
sebesar US99.750 yang digunakan untuk working capital purposes. This facility will mature
keperluan modal kerja. Fasilitas ini akan jatuh on October 31, 2026 and bears an interest rate
tempo pada tanggal 31 Oktober 2026 dan di of 2.5% per annum. The loan is secured by a
kenakan tempat suku bunga 2,5% per tahun. deposit of US$100,000.
Pinjaman ini dijamin dengan deposito sebesar
US$100.000.
Pada tanggal 28 November 2025, BPL On November 28, 2025, BPL obtained an
memperoleh fasilitas pinjaman rekening koran dari overdraft loan facility from BRI with a credit limit
BRI dengan pagu sebesar US$100.250 yang of US$100,250, which is used for working capital
digunakan untuk keperluan modal kerja. Fasilitas purposes. This facility will mature on
ini akan jatuh tempo pada tanggal November 28, 2026 and bears an interest rate of
28 November 2026 dan dikenal tingkat suku 4.6% per annum. The loan is secured by a
bunga 4,6% per tahun. Pinjaman ini dijamin deposit of US$100,650.
dengan deposito sebesar US$100.650.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Group’s
manajemen Grup berkeyakinan telah memenuhi management believes that it has complied with all
semua persyaratan kredit yang ditentukan dalam credit requirements specified in the agreements.
perjanjian.
Pembayaran utang bank jangka pendek Grup pada The Group's payments for short-term bank loans in
tahun 2025 dan 2024 masing-masing sebesar 2025 and 2024 amounting to Rp27.15 billion and
Rp27,15 miliar dan Rp38,71 miliar merupakan Rp38.71 billion, respectively pertains to loans given
pinjaman yang diberikan oleh Mayapada ke BSU. by Mayapada to BSU.
20. PEMBIAYAAN MUSYARAKAH DAN PINJAMAN 20. SHORT-TERM MUSYARAKAH FINANCING AND
DARI PIHAK SELAIN BANK JANGKA PENDEK NON-BANK LOAN
2025 2024
Short-term musyarakah
Pembiayaan musyarakah financing
PT Bank DKI Syariah 11.306 11.500 PT Bank DKI Syariah
PT BPR Syariah Hijra Alami 9.000 - PT BPR Syariah Hijra Alami
PT Bank Jabar Banten Syariah 300 300 PT Bank Jabar Banten Syariah
Total 20.606 11.800 Total
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
20. PEMBIAYAAN MUSYARAKAH DAN PINJAMAN 20. SHORT-TERM MUSYARAKAH FINANCING AND
DARI PIHAK SELAIN BANK JANGKA PENDEK NON-BANK LOAN (Continued)
(Lanjutan)
a. PT Bank DKI Syariah (Jakarta Syariah) a. PT Bank DKI Syariah (Jakarta Syariah)
Pada tanggal 29 Agustus 2023, PT Provices On August 29, 2023, PT Provices Indonesia
Indonesia (PVI) memperoleh fasilitas Pembiayaan (PVI) obtained a working capital Musyarakah
Musyarakah modal kerja dari Jakarta Syariah Financing facility from Jakarta Syariah with a
dengan pagu sebesar Rp9,55 miliar yang maximum amount of Rp9.55 billion which was
digunakan untuk keperluan modal kerja. Fasilitas used for working capital purposes. This facility
ini akan jatuh tempo pada tanggal was due on August 29, 2024. The profit sharing
29 Agustus 2024. Nisbah bagi hasil porsi bank ratio for the bank portion is determined at the
ditentukan pada saat pencairan atau penarikan time of disbursement or withdrawal of financing in
pembiayaan sesuai Surat Pemberitahuan Indikasi accordance with the Profit Value Indication
Nilai Keuntungan. Pinjaman ini dijamin dengan Notification Letter. This loan was secured by
tagihan dan potensi tagihan atas proyek yang receivables and potential receivables of the
dibiayai dan unit tempat usaha yang berlokasi di financed project and business premises unit
Rasuna Office Park seluas 270,26 m2. located in Rasuna Office Park covering an area
of 270.26 m2.
Fasilitas pembiayaan ini telah beberapa kali This financing facility has been restructured
direstrukturisasi, terakhir pada tanggal several times, the latest on August 29, 2025, and
29 Agustus 2025 dan akan jatuh tempo pada will be due on August 31, 2026 The latest
tanggal 31 Agustus 2026. Perubahan terakhir amendment due to increase of credit ceiling
terkait dengan peningkatan pagu pinjaman amounted to Rp11.50 billion. This loan was
menjadi sebesar Rp11,50 miliar. Pinjaman ini secured by receivables and potential receivables
dijamin dengan tagihan dan potensi tagihan atas obtained by PVI and secured by Rights of Strata
proyek yang diperoleh PVI dan Sertifikat Hak Milik Title Ownership in Multi Storey Building Units
Atas Satuan Rumah Susun (SHMSRS) yang (SHMSRS) located in Karet Kuningan, covering
berlokasi di Kelurahan Karet Kuningan seluas an area of 442.06 m2.
442,06 m2.
b. PT BPR Syariah Hijra Alami (Alami) b. PT BPR Syariah Hijra Alami (Alami)
Pada tanggal 11 Maret 2025, PT Provices On March 11, 2025, PT Provices Indonesia (PVI)
Indonesia (PVI) memperoleh fasilitas Pembiayaan obtained working capital in the form of a
Musyarakah modal kerja dari Alami dengan pagu Musyarakah facility from Alami with a maximum
sebesar Rp9 miliar yang digunakan untuk amount of Rp9 billion which was used for working
keperluan modal kerja. Fasilitas ini akan jatuh capital purposes. This facility will be due In
tempo pada tanggal 11 Maret 2026 dan hasil porsi March, 2025 and the bank’s portion yields 15%.
bank sebesar 15%. Pinjaman ini dijamin dengan This loan was secured deposit or savings in the
deposito atau tabungan di bank sebesar 30% dari bank amounting to 30% of the plafond or each
nilai plafon atau setiap pencairan, piutang lancar disbursement, current receivables owned by PVI,
yang dimiliki PVI, giro mundur atas rekening bank post dated check on the recipient's bank account
penerima pembayaran dan corporate guarantee and corporate guarantee from BSU.
dari BSU.
Sampai dengan tanggal penyelesaian laporan Until the completion date of the consolidated
keuangan konsolidasian ini diterbitkan, perjanjian financial statements, the addendum of the loan
fasilitas pinjaman ini masih dalam proses facility agreement is still in process.
perpanjangan.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
20. PEMBIAYAAN MUSYARAKAH DAN PINJAMAN 20. SHORT-TERM MUSYARAKAH FINANCING AND
DARI PIHAK SELAIN BANK JANGKA PENDEK NON-BANK LOAN (Continued)
(Lanjutan)
c. PT Bank Jabar Banten Syariah (BJB Syariah) c. PT Bank Jabar Banten Syariah (BJB Syariah)
Pada tanggal 29 November 2022, PT Bakrie On November 29, 2022, PT Bakrie Pangripta
Pangripta Loka (BPL) memperoleh fasilitas Loka (BPL) obtained working capital in the form
Pembiayaan Musyarakah atas modal kerja dari of a Musyarakah facility from BJB Syariah with a
BJB Syariah dengan pagu sebesar Rp300 juta maximum amount of Rp300 million which was
yang digunakan untuk keperluan modal kerja. used for working capital purposes. This facility
Fasilitas ini akan jatuh tempo pada tanggal was due on November 29, 2023 and the bank’s
29 November 2023 dan hasil porsi bank sebesar portion yields 5.25%. This loan was secured by a
5,25%. Pinjaman ini dijamin dengan deposito time deposit of Rp300 million.
berjangka sebesar Rp 300 juta.
Perjanjian fasilitas pembiayaan ini telah The loan facility agreement has been extended
diperpanjang beberapa kali, terakhir pada tanggal several times, with the latest on
23 Desember 2025, dan jatuh tempo pada tanggal December 23, 2025, and will be due on
23 Desember 2026. December 23, 2026.
Pembayaran pembiayaan musyarakah dan pinjaman The Group's payments for short-term musyarakah
dari pihak selain bank jangka pendek Grup pada financing and non-bank loan in 2025 and 2024
tahun 2025 dan 2024 masing-masing sebesar amounting to Rp13.27 billion and Rp2 billion,
Rp13,27 miliar dan Rp2 miliar merupakan pinjaman respectively, pertains to loans given by Jakarta
yang diberikan oleh Jakarta Syariah ke PVI. Syariah to PVI.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Group’s
manajemen Grup berkeyakinan telah memenuhi management believes that it has complied with all
semua persyaratan kredit yang ditentukan dalam the credit requirements specified in the agreements.
perjanjian.
21. UTANG USAHA 21. TRADE PAYABLES
2025 2024
Pihak ketiga: Third parties
PT Yasa Patria Perkasa 42.500 42.500 PT Yasa Patria Perkasa
PT Berca Schindler Lifts 3.181 3.712 PT Berca Schindler Lifts
PT PP (Persero) Tbk 1.940 7.940 PT PP (Persero) Tbk
Lain-lain (masing-masing Others (each below
di bawah Rp2 miliar) 62.240 57.412 of Rp2 billion)
Total 109.861 111.564 Total
Rincian utang usaha berdasarkan umur utang adalah The summary of aging schedule of trade payables is
sebagai berikut: as follows:
2025 2024
Sampai dengan 60 hari 30.567 15.534 Up to 60 days
61 hari sampai 90 hari 22.027 6.720 61 days to 90 days
Lebih dari 90 hari 57.267 89.310 More than 90 days
Total 109.861 111.564 Total
Seluruh utang usaha Grup dalam denominasi mata All of the Group’s trade payables are denominated in
uang Rupiah. Rupiah currency.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
22. UTANG LAIN-LAIN 22. OTHER PAYABLES
a. Liabilitas Jangka Pendek a. Short-Term Liabilities
2025 2024
Pihak ketiga Third parties
PT Lumbung Teknologi Envirotama 69.700 - PT Lumbung Teknologi Envirotama
Arch Advisory Limited 35.447 35.123 Arch Advisory Limited
Lain-lain (masing-masing Others (each below
di bawah Rp4 miliar) 91.863 122.811 of Rp4 billion)
Total 197.010 157.934 Total
b. Liabilitas Jangka Panjang b. Long-Term Liabilities
2025 2024
Pihak ketiga Third parties
PT Lumbung Teknologi PT Lumbung Teknologi
Envirotama - 69.700 Envirotama
Lain-lain (masing-masing Others (each below
di bawah Rp4 miliar) 17.505 17.733 of Rp4 billion)
Total 17.505 87.433 Total
PT Lumbung Teknologi Envirotama PT Lumbung Teknologi Envirotama
Pada tanggal 23 September 2022, PT Graha On September 23, 2022, PT Graha Andrasentra
Andrasentra Propertindo Tbk (GAP), Entitas Anak, Propertindo Tbk (GAP), a Subsidiary, and
dan PT Lumbung Teknologi Envirotama (LTE) telah PT Lumbung Teknologi Envirotama (LTE) signed a
menandatangani Perjanjian Pinjaman dimana GAP loan agreement wherein GAP intends to borrow
bermaksud meminjam dana kepada LTE dengan funds from LTE with a ceiling of Rp200 billion.
plafon sebesar Rp200 miliar. Bunga atas pinjaman Interest on the loan is 10% per annum of the total
adalah sebesar 10% per tahun dari total dana yang funds received by GAP. This agreement has been
telah diterima oleh GAP. Perjanjian ini telah diubah, amended, latest related to renewal of loan maturity
dengan perubahan terakhir atas perpanjangan jangka date until September 23, 2026. The loan is used for
waktu sampai dengan tanggal 23 September 2026. GAP’s working capital.
Pinjaman dipergunakan untuk modal kerja GAP.
Arch Advisory Limited Arch Advisory Limited
Utang lain-lain kepada Arch Advisory Limited Other payables to Arch Advisory Limited represents
merupakan utang Perusahaan yang berasal dari jasa payables of the Company which were derived from
dan penggantian biaya atas restrukturisasi utang services and reimbursement costs related to the
obligasi BLD Investments Pte. Ltd., Entitas Anak. bond restructuring of BLD Investment Pte. Ltd., a
Subsidiary.
Rincian utang lain-lain berdasarkan mata uang adalah The detail of other payables based on currencies
sebagai berikut: denominated is as follows:
2025 2024
Rupiah 179.068 210.244 Rupiah
Dolar Amerika Serikat 35.447 35.123 United States Dollar
Total 214.515 245.367 Total
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
23. BEBAN MASIH HARUS DIBAYAR DAN PROVISI 23. ACCRUED EXPENSES AND PROVISION
2025 2024
Beban masih harus dibayar Accrued expenses
Taksiran biaya fasilitas umum Estimated public and social
dan sosial 272.761 274.123 facilities expenses
Pengembangan tanah, Development of land, buildings
bangunan dan prasarana 80.704 88.817 and infrastructure
Bunga pinjaman 42.870 39.043 Loan interest
Pajak dan denda pajak 8.527 11.333 Tax and penalties
Kontraktor 4.377 2.446 Contractor
Sewa 879 4.411 Lease
Lain-lain (masing-masing Others (each below
di bawah Rp2 miliar) 45.217 48.191 of Rp2 billion)
Subtotal 455.335 468.364 Subtotal
Provisi Provision
Provisi (Catatan 47a) 88.621 85.128 Provision (Note 47a)
Total 543.956 553.492 Total
Pengembangan tanah, bangunan dan prasarana yang Accrued development of land, buildings and
masih harus dibayar masing-masing pada infrastructure development in 2025 and 2024
tahun 2025 dan 2024, merupakan estimasi dari represents estimated costs for the project
pengembangan proyek PT Mutiara Masyhur development of PT Mutiara Masyhur Sejahtera for
Sejahtera atas Kahuripan Nirwana Sidoarjo, Kahuripan Nirwana Sidoarjo, PT Graha Andrasentra
PT Graha Andrasentra Propertindo Tbk atas Propertindo Tbk for J.Sky apartment and PT Bakrie
apartemen J.Sky dan PT Bakrie Nirwana Realty atas Nirwana Realty for residential estate Bumi Pakuan.
Perumahan Bumi Pakuan.
24. UANG MUKA PELANGGAN 24. ADVANCES FROM CUSTOMERS
2025 2024
Pihak ketiga Third parties
Penjualan tanah, rumah Sales of land, residential and
dan apartemen 272.040 288.112 apartment
Penyewaan dan pengelolaan Tenants and managements
ruang perkantoran 19.798 19.587 of office spaces
Penyewa ruangan dan Tenants of space and
lapangan 14.612 16.250 courts
Total pihak ketiga 306.450 323.949 Total third parties
Pihak berelasi (Catatan 38e) Related parties (Note 38e)
Penyewaan dan pengelolaan Tenants and managements
ruang perkantoran 22.824 16.900 of office spaces
Total 329.274 340.849 Total
Dikurangi bagian yang direalisasi
dalam satu tahun 228.577 268.100 Less realized within one year
Bagian jangka panjang 100.697 72.749 Long-term portion
Seluruh uang muka pelanggan Grup dalam mata All of the Group’s advances from customers are
uang Rupiah. denominated in Rupiah currency.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
24. UANG MUKA PELANGGAN (Lanjutan) 24. ADVANCES FROM CUSTOMERS (Continued)
Pada tanggal 31 Desember 2025 dan 2024, uang As of December 31, 2025 and 2024, advances from
muka pelanggan terutama atas penjualan tanah, customers mainly consisted of sales of land,
rumah dan apartemen termasuk di dalamnya liabilitas residential and apartment including contract
kontrak merupakan uang muka penjualan tanah dan liabilities pertaining to advances for the sales of land
bangunan Grup yang diterima dari pelanggan yang and buildings of the Group received from customers
kewajibannya belum terpenuhi. whose obligations have not been satisfied.
25. PENDAPATAN DITANGGUHKAN 25. DEFERRED INCOME
2025 2024
Pihak ketiga Third parties
Penyewa ruangan, lapangan Tenants of space, courts
dan iuran keanggotaan 5.327 9.087 and membership fees
Penyewaan dan pengelolaan Tenants and managements
ruang perkantoran 41 55 of office spaces
Total pihak ketiga 5.368 9.142 Total third parties
Pihak berelasi (Catatan 38f) Related parties (Note 38f)
Penyewaan dan pengelolaan Tenants and managements
ruang perkantoran - 6.468 of office spaces
Total 5.368 15.610 Total
Dikurangi bagian yang direalisasi
dalam satu tahun 4.821 14.762 Less realized within one year
Bagian jangka panjang 547 848 Long-term portion
Pendapatan ditangguhkan terutama merupakan Deferred income mainly consists of excess cash
selisih lebih antara uang yang diterima dengan received over the income recognized.
pengakuan pendapatan.
26. PERPAJAKAN 26. TAXATION
a. Utang Pajak a. Taxes Payable
2025 2024
Pajak penghasilan: Income taxes:
Pasal 21 23.745 28.521 Article 21
Pasal 23 dan 26 1.751 1.799 Articles 23 and 26
Pasal 25 421 269 Article 25
Pasal 29 9.809 8.851 Article 29
Pasal 4 (2) 39.192 41.091 Article 4 (2)
Pajak Bumi Bangunan 82.963 96.412 Land and Building Tax
Pajak Pertambahan Nilai 50.252 47.033 Value Added Tax
Pajak Pembangunan I 3.448 4.297 Development Tax I
Surat Ketetapan Pajak Under Payment Tax
Kurang Bayar 2.361 3.714 Assessment Letter
Pajak Parkir Daerah 537 539 Local Parking Tax
Pajak Hiburan 463 71 Entertainment Tax
Total 214.942 232.597 Total
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
26. PERPAJAKAN (Lanjutan) 26. TAXATION (Continued)
b. Beban Pajak Final b. Final Income Tax
Akun ini merupakan pajak penghasilan final atas This account represents final income tax on
penjualan tanah dan bangunan, dan persewaan sales of land and buildings, and rental from
dari Entitas Anak masing-masing sebesar Subsidiaries amounting to Rp16.12 billion and
Rp16,12 miliar dan Rp12,68 miliar pada tanggal Rp12.68 billion as of December 31, 2025 and
31 Desember 2025 dan 2024. 2024, respectively.
c. Taksiran Manfaat (Beban) Pajak Penghasilan c. Provision for Income Tax Benefit (Expenses)
2025 2024
Tahun berjalan - Entitas Anak (8.130) (8.266) Current Year - Subsidiaries
Tangguhan - Entitas Anak (2.176) 2.253 Deferred - Subsidiaries
Neto (10.306) (6.013) Net
d. Rekonsiliasi Pajak Penghasilan Badan d. Reconciliation of the Consolidated Corporate
Konsolidasian Income Tax
Rekonsiliasi antara rugi sebelum manfaat (beban) A reconciliation between loss before income tax
pajak seperti yang disajikan dalam laporan laba benefit (expense) as shown in the consolidated
rugi dan penghasilan komprehensif lain statements of profit or loss and other
konsolidasian dengan taksiran rugi fiskal comprehensive income and the estimated fiscal
Perusahaan untuk yang berakhir pada tanggal- loss of the Company for the years ended
tanggal 31 Desember 2025 dan 2024 adalah December 31, 2025 and 2024 is as follows:
sebagai berikut:
2025 2024
Rugi sebelum manfaat (beban) pajak Loss before income tax benefit
penghasilan menurut laporan (expense) in the consolidated
laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian (31.779) (95.935) other comprehensive income
Ditambah: Addition:
Laba Entitas Anak sebelum Subsidiaries’ profit before income
manfaat pajak - neto 11.678 55.803 tax benefit - net
Rugi sebelum manfaat (beban) Loss before income tax
pajak penghasilan yang dapat benefit (expense) attributable
diatribusikan kepada Perusahaan (20.101) (40.132) to the Company
Beda tetap: Permanent differences:
Pajak dan denda 1.594 1.888 Tax and penalty
Gaji, upah dan tunjangan 415 231 Salaries, wages and allowance
Representasi dan Representation and
sumbangan 160 278 donations
Penghasilan bunga yang Interest income subjected
pajaknya bersifat final (327) (485) to final tax
Lain-lain 1.907 31.753 Others
Total beda tetap 3.749 33.665 Total permanent differences
Taksiran rugi fiskal sebelum Estimated fiscal loss before
kompensasi rugi fiskal fiscal loss compensation
tahun sebelumnya (16.352) (6.467) of the previous year
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
26. PERPAJAKAN (Lanjutan) 26. TAXATION (Continued)
2025 2024
Akumulasi rugi fiskal tahun Accumulated fiscal loss of
sebelumnya (129.947) (197.466) the previous year
Rugi fiskal kadaluarsa 100.183 51.465 Expired fiscal losses
Koreksi rugi fiskal dari Surat Fiscal loss correction from Tax
Ketetapan Pajak - 22.521 Assessment Letters
Akumulasi rugi fiskal Accumulated fiscal loss
akhir tahun (46.116) (129.947) at the end of the year
Dalam laporan keuangan konsolidasian ini, jumlah In this consolidated financial statements, the
taksiran rugi fiskal pada tahun 2025 seperti yang amount of estimated fiscal loss in 2025 as
disajikan di atas akan dilaporkan oleh Perusahaan presented above will be reported by the
dalam Surat Pemberitahuan (SPT) Tahunan Company in its Annual Income Tax Return (SPT)
Pajak Penghasilan kepada Kantor Pelayanan to the Tax Office.
Pajak.
e. Pajak Tangguhan e. Deferred Tax
Perhitungan manfaat pajak tangguhan Grup Calculation of deferred tax benefits of the Group
untuk tahun yang berakhir pada tanggal for the years ended December 31, 2025 and
31 Desember 2025 dan 2024 adalah sebagai 2024 is as follows:
berikut:
2025
Dibebankan ke
Penghasilan
Dikreditkan Komprehensif
(Dibebankan) Lain/
Pada Awal ke Laba Rugi/ Charged to Pada Akhir
Tahun/ Credited Other Tahun/
At Beginning (Charged) to Comprehensive At End of
of Year Profit or Loss Income Year
Aset Pajak Tangguhan Subsidiaries Deferred
Entitas Anak Tax Assets
PT Bakrie Swasakti Utama PT Bakrie Swasakti Utama
(konsolidasian) 27.722 (2.532) (67) 25.123 (consolidated)
PT Jasa Boga Raya 176 (3) - 173 PT Jasa Boga Raya
Total aset pajak tangguhan 27.898 (2.535) (67) 25.296 Total deferred tax assets
Liabilitas Pajak Tangguhan Subsidiaries Deferred
Entitas Anak Tax Liabilities
Entitas Anak: Subsidiaries:
PT Bakrie Swasakti PT Bakrie Swasakti Utama
Utama (konsolidasian) 38.683 (359) - 38.324 (consolidated)
Total liabilitas pajak Total deferred tax
tangguhan 38.683 (359) - 38.324 liabilities
Aset (liabilitas) pajak Deferred tax assets
tangguhan - neto (10.785) (2.176) (67) (13.028) (liabilities) - net
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
26. PERPAJAKAN (Lanjutan) 26. TAXATION (Continued)
2024
Dibebankan ke
Penghasilan
Dikreditkan Komprehensif
(Dibebankan) Lain/
Pada Awal ke Laba Rugi/ Pengambilalihan Charged to Pada Akhir
Tahun/ Credited Entitas Anak/ Other Tahun/
At Beginning (Charged) to Acquisition of Comprehensive At End of
of Year Profit or Loss a Subsidiary Income Year
Aset Pajak Tangguhan Subsidiaries Deferred
Entitas Anak Tax Assets
PT Bakrie Swasakti Utama PT Bakrie Swasakti Utama
(konsolidasian) 25.652 2.256 - (186) 27.722 (consolidated)
PT Jasa Boga Raya 179 (3) - - 176 PT Jasa Boga Raya
Total aset pajak tangguhan 25.831 2.253 - (186) 27.898 Total deferred tax assets
Liabilitas Pajak Tangguhan Subsidiaries Deferred
Entitas Anak Tax Liabilities
Liabilitas pajak tangguhan atas Deferred tax liabilities on fair
penyesuaian nilai wajar value adjustment acquisition
akuisisi Entitas Anak 669 (669) - - of a Subsidiary
Entitas Anak: Subsidiaries:
PT Bakrie Swasakti PT Bakrie Swasakti Utama
Utama (konsolidasian) 35.549 669 2.465 - 38.683 (consolidated)
Total liabilitas pajak Total deferred tax
tangguhan 36.218 - 2.465 - 38.683 liabilities
Aset (liabilitas) pajak Deferred tax assets
tangguhan - neto (10.387) 2.253 (2.465) (186) (10.785) (liabilities) - net
Grup tidak mengakui aset pajak tangguhan yang The Group does not recognize deferred tax
berasal dari rugi fiskal, karena sebagian besar assets resulting from tax losses, due to most of
pendapatan Grup dikenakan pajak final dan the Group is income is subject to final tax, and
Entitas Anak yang pendapatannya tidak for the Subsidiaries whose income is not subject
dikenakan pajak final, manajemen berpendapat to final tax, management believes that there is
bahwa terdapat ketidakpastian Entitas Anak uncertainty on the Subsidiaries for having
dalam memperoleh laba kena pajak yang taxable profit which enables the utilization of the
memungkinkan pemanfaatan aset pajak deferred tax assets from the tax losses.
tangguhan dari rugi fiskal.
f. Surat Ketetapan Pajak Kurang Bayar f. Underpayment Tax Assessment Letter
Pada tanggal 31 Desember 2025 dan 2024, Surat On December 31, 2025 and 2024, Tax
Ketetapan Pajak Kurang Bayar (SKPKB) dan Underpayment Assessment Letter (SKPKB) and
Surat Tagihan Pajak (STP) diterbitkan terkait Tax Collection Letter (STP) were issued
beberapa jenis pajak, beserta sanksi pajak yang regarding several types of taxes, along with the
harus dibayarkan oleh Grup, terutama milik tax penalties to be paid by the Group, mainly
Perusahaan dan BSU. those of the Company and BSU.
Pada tanggal 31 Desember 2025 dan 2024, saldo As of December 31, 2025 and 2024, the
utang pajak SKPKB masing-masing sebesar outstanding balance of SKPKB tax payables
Rp2,36 miliar dan Rp3,71 miliar. amounted to Rp2.36 billion and Rp3.71 billion,
respectively.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, accrued
sanksi denda dan bunga pajak masih harus taxes penalties and interest on SKPKB are
dibayar atas SKPKB disajikan sebagai bagian dari presented as part of “Accrued Expenses”
akun “Beban Masih Harus Dibayar” dalam laporan accounts in the consolidated statement of
posisi keuangan konsolidasian (Catatan 23). financial position (Note 23).
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
26. PERPAJAKAN (Lanjutan) 26. TAXATION (Continued)
g. Tarif Pajak g. Tax Rates
Pendapatan Grup dari pengalihan hak atas tanah Revenue of the Group from the transfer of rights
dan/atau bangunan dikenakan pajak final sebesar on land and/or buildings is subject to final tax of
5% sampai dengan 7 September 2016 dan 5% until September 7, 2016 and thereafter at
setelah itu sebesar 2,5%, sedangkan pendapatan 2.5%, while revenue from the lease is subject to
dari sewa dikenakan pajak final sebesar 10%. final tax of 10%.
Untuk pendapatan Grup yang tidak terkena pajak Revenue of the Group which is not subject to
final, dikenakan tarif sebesar 22% atas jumlah final tax, is taxed 22% on the amount of its
penghasilan kena pajak. taxable income.
Berdasarkan Peraturan Pemerintah Pengganti Pursuant to Government Regulation in Lieu of
Undang-Undang Republik Indonesia No. 1 Tahun Law of the Republic of Indonesia No. 1 Year
2020 tanggal 31 Maret 2020 dan telah ditetapkan 2020 dated March 31, 2020 and has been
menjadi Undang-Undang No. 2 Tahun 2020. established as Law No. 2 Year 2020.The
Kebijakan di bidang Perpajakan berupa Taxation Policy in the form of an adjustment of
penyesuaian tarif pajak penghasilan badan corporate income tax rate become 22% which
menjadi sebesar 22% yang berlaku pada tahun applies commencing in the fiscal years 2020 and
pajak 2020 dan 2021, dan sebesar 20% yang 2021, and 20% applicable commencing from the
berlaku mulai tahun pajak 2022. Wajib pajak fiscal year 2022. Domestic taxpayers in the form
dalam negeri yang berbentuk perseroan terbuka of public listed companies with the number of
dengan jumlah saham yang diperdagangkan pada shares traded on the Indonesian stock exchange
bursa efek di Indonesia minimal 40%, dapat of at least 40%, can obtain a lower rate of 3% of
memperoleh tarif lebih rendah 3% dari tarif the aforementioned rate.
tersebut di atas.
Pada tanggal 29 Oktober 2021, Pemerintah On October 29, 2021, the Government issued
menerbitkan UU No. 7 Tahun 2021 tentang Law No. 7 of 2021 on the Harmonization of Tax
Harmonisasi Peraturan Perpajakan, yang di Regulations, which stipulates that the corporate
dalamnya menetapkan tarif pajak penghasilan income tax rate for 2022 is 22%, wherein the
badan untuk tahun 2022 adalah sebesar 22%, di Government canceled the previous regulation,
mana Pemerintah membatalkan peraturan Law No. 2 of 2020 which stated that the
sebelumnya yaitu UU No. 2 Tahun 2020 yang corporate income tax rate is 20%.
menyebutkan tarif pajak penghasilan badan
sebesar 20%.
h. Administrasi h. Administration
Di bawah Undang-Undang Perpajakan yang Under the taxation laws of Indonesia, companies
berlaku di Indonesia, perusahaan menyerahkan submit tax returns on the basis of self-
SPT berdasarkan penilaian sendiri. assessment.
Berdasarkan Undang-undang Perpajakan Based on Taxation Law No. 28/2007 concerning
No. 28/2007 mengenai Ketentuan Umum dan Tata the General Provision and Procedure of
Cara Perpajakan, DJP dapat menetapkan dan Taxation, DGT may assess or amend the tax
mengubah liabilitas pajak tersebut dalam batas liability within five (5) years from the time the tax
waktu lima (5) tahun sejak saat terutangnya pajak. becomes due.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
27. UTANG BANK JANGKA PANJANG 27. LONG-TERM BANK LOANS
2025 2024
PT Bank Mayapada Internasional Tbk 137.000 221.000 PT Bank Mayapada Internasional Tbk
PT Bank KB Indonesia Tbk 83.297 91.958 PT Bank KB Indonesia Tbk
PT Bank Perkreditan Rakyat Delta PT Bank Perkreditan Rakyat Delta
Artha (Perseroda) 63.788 80.760 Artha (Perseroda)
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk 38.371 - (Persero) Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 19.318 110.368 (Persero)Tbk
PT Bank Perkreditan Rakyat Hariarta PT Bank Perkreditan Rakyat Hariarta
Sedana 10.878 12.808 Sedana
PT Bank Panin Tbk 36 441 PT Bank Panin Tbk
PT BPR Intidana Sukses Makmur - 15.752 PT BPR Intidana Sukses Makmur
Total 352.688 533.087 Total
Dikurangi bagian yang tempo
dalam waktu satu tahun 142.219 165.784 Less current portion
Bagian jangka panjang 210.469 367.303 Long-term portion
a. PT Bank Mayapada Internasional Tbk a. PT Bank Mayapada Internasional Tbk
(Mayapada) (Mayapada)
Pada tanggal 7 April 2016, PT Mutiara Masyhur On April 7, 2016, PT Mutiara Masyhur Sejahtera
Sejahtera (MMS), Entitas Anak, memperoleh (MMS), a Subsidiary, obtained a working capital
fasilitas pinjaman modal kerja dari Mayapada loan facility from Mayapada with a maximum
dengan jumlah maksimum sebesar Rp326 miliar, amount of Rp326 billion, which consisted of:
yang terdiri dari:
1. Fasilitas pinjaman tetap on demand sebesar 1. Fixed on demand loan facility of Rp300
Rp300 miliar; billion;
2. Fasilitas pinjaman rekening koran sebesar 2. Current account loan facility of Rp26 billion.
Rp26 miliar.
Pinjaman tersebut dijamin dengan Sertifikat Hak The loan was collateralized by the Building Right
Guna Bangunan (SHGB) seluas 553.896 m2 yang of Use Certificate (SHGB) with an area of
terletak di kecamatan Sukodono, Krian dan 553,896 sqm which is located in the sub district
Wonoayu. of Sukodono, Krian and Wonoayu.
Fasilitas pinjaman ini telah beberapa kali This loan facility has been restructured several
direstrukturisasi, terakhir pada tanggal times, the latest being on April 29, 2024, MMS
29 April 2024, MMS memperoleh surat obtained a restructuring approval letter from
persetujuan restrukturisasi dari Mayapada Mayapada regarding a change in the interest rate
mengenai perubahan tingkat suku bunga menjadi to 12% and a change in the maturity date to
12% serta perubahan tanggal jatuh tempo menjadi March 30, 2028.
tanggal 30 Maret 2028.
Pinjaman tersebut dijamin dengan tanah untuk The loan was collateralized by land for
pengembangan yang dimiliki oleh MMS dan development owned by MMS and its Subsidiary,
Entitas Anak dengan jaminan berupa Sertifikat secured by a Building Right of Use Certificate
Hak Guna Bangunan (SHGB) seluas 468.206 m2, (SHGB) with an area of 468,206 m2, located in
berlokasi di kecamatan Sukodono, Krian dan the subdistricts of Sukodono, Krian and
Wonoayu. Wonoayu.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
27. UTANG BANK JANGKA PANJANG (Lanjutan) 27. LONG-TERM BANK LOANS (Continued)
b. PT Bank KB Indonesia Tbk. (KB Indonesia) b. PT Bank KB Indonesia Tbk. (KB Indonesia)
Rincian pinjaman kepada KB Indonesia adalah The detail of loan to KB Indonesia is as follows:
sebagai berikut:
2025 2024
PT Graha Andrasentra PT Graha Andrasentra
Propertindo Tbk 83.297 91.398 Propertindo Tbk
PT Bakrie Swasakti Utama - 560 PT Bakrie Swasakti Utama
Total 83.297 91.958 Total
1. Pada tanggal 31 Maret 2016, 1. On March 31, 2016, PT Graha Andrasentra
PT Graha Andrasentra Propertindo Tbk (GAP), Propertindo Tbk (GAP), a Subsidiary,
Entitas Anak, memperoleh fasilitas kredit obtained an investment credit facility (Credit
investasi (Fasilitas Kredit I) yang akan Facility I) from KB Indonesia that was used for
digunakan untuk pembiayaan kembali refinancing The Jungle Water Park Bogor with
The Jungle Waterpark Bogor dari KB Indonesia a credit ceiling amounting to Rp45 billion. This
dengan jumlah pagu pinjaman sebesar credit facility bears an annual interest rate of
Rp45 miliar. Fasilitas kredit ini dikenai tingkat 13% and was to be due on March 31, 2021.
bunga tahunan sebesar 13% dan jatuh tempo This loan is secured with 12 SHGB of land
pada tanggal 31 Maret 2021. Pinjaman ini and building with a total area of 68,998 m2
dijaminkan dengan 12 SHGB atas tanah dan and 50 Certificate of Property Rights on
bangunan seluas 68.998 m2 dan 50 Sertifikat Apartments (SHMARS) of Condotel Tower D
Hak Milik Atas Satuan Rumah Susun Aston Bogor Hotel and Resort.
(SHMARS) atas unit kondotel Aston Bogor
Hotel dan Resort Tower D.
2. Pada tanggal 16 Mei 2013, GAP memperoleh 2. On May 16, 2013, GAP obtained an
fasilitas kredit investasi (Fasilitas Kredit II) investment credit facility (Credit Facility II)
untuk pengembangan kawasan Bogor Nirwana from KB Indonesia amounting to Rp75 billion,
Residence dari KB Indonesia sebesar Rp75 which was used for the development of Bogor
miliar. Fasilitas kredit ini akan jatuh tempo pada Nirwana Residence area. This credit facility
bulan Juni 2020 dan dikenakan tingkat suku was to be due in June 2020 and bears an
bunga tahunan sebesar 11%. Pinjaman ini annual interest rate of 11%. This loan is
dijaminkan dengan 12 SHGB atas tanah dan secured with 12 SHGB of land and building
bangunan seluas 68.998 m2 dan 50 Sertifikat with an area of 68,998 m2 and 50 Certificates
Hak Milik Atas Satuan Rumah Susun of Property Rights on Apartments (SHMARS)
(SHMARS) atas unit kondotel Aston Bogor of Condotel Tower D Aston Bogor Hotel and
Hotel dan Resort Tower D. Resort.
Fasilitas kredit di atas telah direstrukturisasi The credit facilities mentioned above have been
beberapa kali, yang terakhir pada tanggal restructured several times, with the most recent
27 Agustus 2025, dimana GAP memperoleh restructuring on August 27, 2025, in which GAP
persetujuan restrukturisasi atas seluruh fasilitas obtained approval for the restructuring of all
kredit dari Bank KB berdasarkan surat persetujuan credit facilities from Bank KB based on the Credit
Restrukturisasi Fasilitas Kredit untuk Facility Restructuring Approval Letter to obtain
mendapatkan perpanjangan pembayaran an extension for the installment payments that
angsuran yang harus dibayar oleh GAP sebagai GAP is required to pay as follows:
berikut:
- Jatuh tempo pinjaman telah diperpanjang - Loan maturity dates have been extended to
menjadi Juni 2029 untuk Fasilitas Kredit I dan June 2029 for Credit Facility I and II.
II.
- Tingkat suku bunga tahunan adalah 6%. - Annual interest rate is 6%.
- Bulan pertama sampai dengan bulan ke - The first month to the twelfth month is paid
duabelas dibayarkan Rp500 juta. Rp500 million.
- Bulan ke tigabelas sampai jatuh tempo - Thirteenth month until maturity is paid
dibayarkan sesuai jadwal pelunasan. according to the repayment schedule.
- Bunga yang ditangguhkan dibayarkan diakhir - Deferred interest is paid at the end of the
jatuh tempo fasilitas. facility’s maturity.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
27. UTANG BANK JANGKA PANJANG (Lanjutan) 27. LONG-TERM BANK LOANS (Continued)
Berdasarkan perjanjian kredit dengan KB According to the loan agreement with KB
Indonesia, selama fasilitas kredit belum dilunasi, Indonesia, if the credit is not yet fully paid, GAP
GAP dibatasi untuk melakukan hal-hal tersebut di is restricted from performing the following actions
bawah ini tanpa persetujuan tertulis dari KB without prior written approval from KB Indonesia:
Indonesia:
1. Memberikan pinjaman kepada anggota Grup 1. Provide loans to other Group members or
yang lain atau kepada pihak lain yang tidak other parties which are not related to the
berkaitan dengan bidang usaha GAP. GAP's business line.
2. Melakukan pembayaran/pelunasan pinjaman 2. Pay off/settle any loans to shareholders.
kepada pemegang saham.
3. Melakukan overdraft dan cross selling. 3. Perform overdraft and cross selling.
4. Melakukan perubahan komposisi pemegang 4. Perform changes to composition of
saham. shareholders.
3. Pada bulan Juli 2014, BSU, Entitas Anak, 3. In July 2014, BSU, a Subsidiary, obtained an
memperoleh fasilitas pinjaman kredit investasi investment credit loan facility from KB
dari KB Indonesia dengan jumlah maksimum Indonesia with a maximum amount of
sebesar Rp45 miliar. Fasilitas pinjaman ini Rp45 billion. This loan facility bears an annual
dikenakan tingkat suku bunga sebesar 14% interest rate of 14% and was due within sixty
per tahun dan akan jatuh tempo dalam waktu (60) months. This loan was secured by
enam puluh (60) bulan. Pinjaman ini dijamin Certificates of Property Rights on Apartments
dengan Sertifikat Hak Milik Atas Satuan (SHMARS) owned by BSU of 79 condotel
Rumah Susun (SHMARS) milik BSU atas 79 units with a total area of 6,398 m2 and two (2)
unit condotel dengan luas total 6.398 m2 dan units of office space in Bakrie Tower with a
dua (2) unit ruang kantor di Bakrie Tower total area of 2,860.7 m2. BSU has withdrawn
dengan luas total 2.860,7 m2. BSU telah all the available credit facilities amounting to
mencairkan seluruh fasilitas kredit yang Rp45 billion.
tersedia sebesar Rp45 miliar.
Sehubungan dengan pinjaman tersebut di atas, In relation to the above loans, BSU is obliged
BSU diwajibkan memenuhi persyaratan to fulfill certain requirements, which, among
tertentu, antara lain: others are:
1. Menyesuaikan posisi utang PT Superwish 1. Adjusting the payables of PT Superwish
Perkasa (SP) dengan posisi saldo utang Perkasa (SP) to the latest outstanding
terakhir setelah dilakukan pelunasan payables after partial repayment and
sebagian dan tercatat di dalam laporan carried in BSU’s financial statement as of
keuangan BSU per September 2014; September 2014;
2. Menyerahkan letter of comfort dari 2. Submitting a letter of comfort from the
Perusahaan, pemegang saham, yang Company, the shareholder, which stated if
menyatakan bahwa apabila terjadi arus kas there is negative cash flow, the Company
negatif, maka Perusahaan harus memenuhi has to fulfill all of the obligation to KB
seluruh kewajiban kepada KB Indonesia; Indonesia;
3. Menyerahkan Laporan Kinerja Aston 3. Providing a Performance Report of Aston
Rasuna Hotel Epicentrum Jakarta yang Rasuna Hotel Epicentrum Jakarta that
mencantumkan rasio okupansi, tarif rata- contains the occupancy ratio, average
rata kamar, dan laba rugi setiap bulan; room rates and profit or loss every month;
4. Menyerahkan laporan kinerja ruang 4. Providing performance report of office
perkantoran (Bakrie Tower lantai 41-42, space (Bakrie Tower floors 41-42, Wisma
Gedung Wisma Bakrie 1 dan Gedung Bakrie 1 and Wisma Bakrie 2) that
Wisma Bakrie 2) yang meliputi laporan includes the occupancy report, rental price
okupansi, harga sewa dan service charge, and service charge, as well as list of
beserta daftar tenan; tenants;
5. Menyerahkan laporan kinerja operasional 5. Providing performance reports on Plaza
Plaza Festival yang meliputi laporan rasio Festival operations covering occupancy
okupansi, dan harga sewa serta service ratio reports, and rental price and service
charge beserta daftar tenan; charge along with a tenant list;
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
27. UTANG BANK JANGKA PANJANG (Lanjutan) 27. LONG-TERM BANK LOANS (Continued)
6. Jaminan diasuransikan dengan asuransi 6. The guarantee is insured under Property
Property All Risk (PAR) dengan klausul All Risk (PAR) insurance with a banker’s
banker’s clause KB Indonesia melalui clause of KB Indonesia through KB
asuransi rekanan KB Indonesia dan ditutup Indonesia’s insurance partner and closed
melalui PT Bina Dana Sejahtera; through PT Bina Dana Sejahtera;
7. Menjaga rasio jaminan minimal 1:1,25 dari 7. Maintaining the minimum guarantee ratio
nilai likuidasi jaminan. of 1:1.25 of the guarantee liquidation
value.
Perjanjian ini telah mengalami perubahan, This agreement has been amended, the latest
terakhir pada tanggal 28 Juli 2021, BSU on July 28, 2021, BSU obtained a letter of
memperoleh surat persetujuan restrukturisasi approval for the restructuring of credit facilities
fasilitas kredit dari Bukopin mengenai from Bukopin regarding the change in loan
perubahan jatuh tempo pada tanggal maturity to March 31, 2025, change of interest
31 Maret 2025, perubahan tingkat suku bunga rate to 12% p.a., and change of principal and
menjadi 12% per tahun, serta perubahan interest payment schedule. Interest and
jadwal pembayaran pokok dan bunga. Bunga penalties from the previous restructuring loan
dan denda dari pinjaman restrukturisasi will be paid in the 19th month since the
sebelumnya akan dibayarkan pada bulan ke-19 restructuring until the credit facility is paid off
sejak restrukturisasi sampai dengan fasilitas on a prorated basis including changes are as
kredit lunas secara prorata, termasuk beberapa follows:
perubahan sebagai berikut:
1. BSU diwajibkan memenuhi persyaratan 1. BSU is required to meet additional
tambahan, antara lain: requirements, including:
a. BSU wajib mendahulukan pembayaran a. BSU is required to prioritize payment of
kewajiban kepada PT Bank KB obligations to PT Bank KB Indonesia
Indonesia Tbk sebelum pembayaran Tbk before payment to other third
kepada pihak ketiga lainnya. parties.
b. Apabila BSU wanprestasi, maka b. If BSU defaults, then all obligations and
seluruh kewajiban dan keringanan relief provided will be recalculated so
yang telah diberikan akan that according to the Bank's
diperhitungkan kembali. Sehingga assessment, BSU does not have the
menurut penilaian Bank, BSU tidak ability to settle credit obligations, then
memiliki kemampuan untuk the bank has the right to conduct a
menyelesaikan kewajiban kredit, direct auction/execution or transfer the
dengan demikian bank berhak Bank's collection rights to a third party.
melakukan lelang/eksekusi secara
langsung atau mengalihkan hak tagih
Bank kepada pihak ketiga.
c. Pembayaran kembali (termasuk c. The repayment schedule (including
pembayaran bunga) ditinjau setiap interest payments) is reviewed every
bulan dan dapat month and can be adjusted/increased
disesuaikan/ditingkatkan oleh bank by the bank at any time if BSU's
sewaktu-waktu apabila kondisi usaha business conditions improve.
BSU membaik.
d. BSU diperkenankan untuk melakukan d. BSU can make accelerated
percepatan pembayaran/pelunasan payments/settlements and is not
tanpa dikenakan denda. subject to penalties.
e. Jaminan dinilai kembali (relaksasi) e. The guarantee will be reassessed
sekurang-kurangnya setiap 12 (dua (relaxed) at least every 12 (twelve)
belas) bulan sekali oleh perusahaan months by an independent appraisal
penilai independen rekanan bank company partnering with the bank in
sesuai ketentuan bank. accordance with bank regulations.
f. Seluruh jaminan dibebani dengan f. All collateral is burdened with the bank's
banker's clause melalui perusahaan banker's clause through the bank's
asuransi rekanan bank sampai dengan partner insurance company until the
fasilitas kredit lunas. credit facility is completed.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
27. UTANG BANK JANGKA PANJANG (Lanjutan) 27. LONG-TERM BANK LOANS (Continued)
g. Fasilitas kredit ini dapat menjadi non- g. This credit facility can be non-
restruktur bila telah lancar sesuai restructured if it has been smooth in
dengan restrukturisasi kredit. accordance with the credit restructuring.
2. Pelepasan jaminan semula, antara lain: 2. Changes to the original guarantee, among
others:
a. 79 unit kondotel dengan total luas a. 79 condotel units with a total area of
6.398 m2 menjadi 40 unit kondotel 6,398 m2 become 40 condotel units
dengan total luas 3.460 m2. with a total area of 3,460 m2.
b. Dua (2) unit ruang kantor di Bakrie b. Two (2) units of office space in Bakrie
Tower seluas 2.860,7 m2 menjadi satu Tower with a total area of 2,860.7 m2
(1) unit dengan luas 1.430,35 m2. become one (1) unit with a total area
of 1,430.35 m2.
Pinjaman ini telah dilunasi pada tanggal This loan was settled on February 28, 2025.
28 Februari 2025.
c. PT Bank Perkreditan Rakyat (BPR) Delta Artha c. PT Bank Perkreditan Rakyat (BPR) Delta
(Perseroda) (BPR Delta) Artha (Perseroda) (BPR Delta)
Rincian pinjaman kepada BPR Delta adalah The detail of loan to BPR Delta is as follows:
sebagai berikut:
2025 2024
PT Mutiara Masyhur Sejahtera 35.899 43.767 PT Mutiara Masyhur Sejahtera
PT Graha Istana Nirwana 27.889 36.993 PT Graha Istana Nirwana
Total 63.788 80.760 Total
1. Pada tanggal 26 Juni 2024, PT Mutiara 1. On June 26, 2024, PT Mutiara Masyhur
Masyhur Sejahtera (MMS), Entitas Anak, Sejahtera (MMS), a Subsidiary, entered into
menandatangani perjanjian utang sindikasi syndication loan facility agreement with
dengan PT BPR Delta Artha (Perseroda), PT BPR Delta Artha (Perseroda), PD BPR
PD BPR Bank Daerah Bojonegoro, Bank Daerah Bojonegoro, PT BPR Jwalita
PT BPR Jwalita Trenggalek (Perseroda), Trenggalek (Perseroda), PT BPR Majatama
PT BPR Majatama (Perseroda), (Perseroda), PT BPR Bank Tulungagung
PT BPR Bank Tulungagung (Perseroda), (Perseroda), PT BPR Tapin Selatan Mandiri
PT BPR Tapin Selatan Mandiri Sejahtera, Sejahtera, PT BPR Danumas Binadhana,
PT BPR Danumas Binadhana, PT BPR Kotabaru (Perseroda), Perumda
PT BPR Kotabaru (Perseroda), BPR Daerah Kabupaten Madiun, PT BPR
Perumda BPR Daerah Kabupaten Madiun, Bank Bulungan (Perseroda), PT BPR Surya
PT BPR Bank Bulungan (Perseroda), Artha Utama (Perseroda). BPR Delta was
PT BPR Surya Artha Utama (Perseroda). appointed as the coordinator of the
BPR Delta ditunjuk sebagai koordinator syndicated loan. The eleven banks provided a
pinjaman sindikasi tersebut. Kesebelas bank maximum credit facility of Rp39 billion. This
tersebut memberikan fasilitas kredit maksimum loan is used to pay off land for the Kahuripan
sebesar Rp39 miliar. Pinjaman ini digunakan Nirwana Project in Sidoarjo.
untuk pelunasan lahan untuk Proyek Kahuripan
Nirwana di Sidoarjo.
Pinjaman ini dikenakan tingkat suku bunga This loan is subject to an interest rate of
10,75% per tahun dan akan jatuh tempo pada 10.75% per annum and will mature on
tanggal 26 Juni 2029. June 26, 2029.
Pinjaman tersebut dijamin dengan tanah milik The loan was collateralized by land of MMS
MMS dan Entitas Anak atas Sertifikat Hak and Subsidiaries of the Building Right of Use
Guna Bangunan (SHGB) seluas 4.396 m2 dan Certificate (SHGB) with an area of 4.396 m2
Sertifikat Hak Milik (SHM) seluas 11.117 m2 and Certificate of Ownership (SHM) with an
yang terletak di kecamatan Buduran dan area of 11,117 m2 which are located in the
Wonoayu. subdistricts of Buduran and Wonoayu.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
27. UTANG BANK JANGKA PANJANG (Lanjutan) 27. LONG-TERM BANK LOANS (Continued)
2. Pada tanggal 26 Juni 2024, PT Graha Istana 2. On June 26, 2024, PT Graha Istana Nirwana
Nirwana (GIN), Entitas Anak, menandatangani (GIN), a Subsidiary, entered into syndication
perjanjian utang sindikasi dengan PT BPR loan facility agreement with PT BPR Delta
Delta Artha (Perseroda), PD BPR Bank Daerah Artha (Perseroda), PD BPR Bank Daerah
Bojonegoro, PT BPR Jwalita Trenggalek Bojonegoro, PT BPR Jwalita Trenggalek
(Perseroda), PT BPR Bank Jombang (Perseroda), PT BPR Bank Jombang
(Perseroda), PT BPR Kota Pasuruan, PT BPR (Perseroda), PT BPR Kota Pasuruan,
Majatama (Perseroda), PT BPR Surya Artha PT BPR Majatama (Perseroda),
Utama (Perseroda), PT BPR Anjuk Ladang PT BPR Surya Artha Utama (Perseroda),
(Perseroda), PT BPR Bank Tulungagung PT BPR Anjuk Ladang (Perseroda),
(Perseroda), Perumda BPR Daerah Kabupaten PT BPR Bank Tulungagung (Perseroda),
Madiun, PT BPR Tapin Sejahtera, PT BPR Perumda BPR Daerah Kabupaten Madiun,
Baturaja (Perseroda), PT BPR Danumas PT BPR Tapin Sejahtera, PT BPR Baturaja
Binadhana (Perseroda). BPR Delta ditunjuk (Perseroda), PT BPR Danumas Binadhana
sebagai koordinator pinjaman sindikasi (Perseroda). BPR Delta was appointed as the
tersebut. Ketiga belas bank tersebut coordinator of the syndicated loan. The
memberikan fasilitas kredit maksimum sebesar thirteen banks provided a maximum credit
Rp42 miliar. Pinjaman ini digunakan untuk facility of Rp42 billion. This loan is pledged for
investasi dengan tingkat suku bunga sebesar investment subject to an interest rate of 11.5%
11,5% per tahun, dan akan jatuh tempo pada per annum and will mature on
tanggal 26 Juni 2028. June 26, 2028.
Pinjaman tersebut dijamin dengan Sertifikat The loan was secured by the Building Right of
Hak Guna Bangunan (SHGB) No. 1382 dan Use Certificate (SHGB) No. 1382 and 1383
1383 seluas 4.396 m2 yang terletak di Desa with an area of 4,396 m2 which is located in
Entalsewu. the Entalsewu Village.
d. PT Bank Tabungan Negara (Persero) Tbk (BTN) d. PT Bank Tabungan Negara (Persero) Tbk
(BTN)
Rincian pinjaman kepada BTN adalah sebagai The detail of loan to BTN is as follows:
berikut:
2025 2024
PT Graha Multi Insani 19.318 26.118 PT Graha Multi Insani
PT Bumi Daya Makmur - 84.250 PT Bumi Daya Makmur
Total 19.318 110.368 Total
1. Pada tanggal 22 April 2013, 1. On April 22, 2013, PT Bumi Daya Makmur
PT Bumi Daya Makmur (BDM), Entitas Anak, (BDM), a Subsidiary, obtained a Construction
memperoleh fasilitas Kredit Konstruksi dari Credit facility from BTN with a credit ceiling
BTN dengan jumlah maksimum sebesar amounting to Rp175 billion. The loan was
Rp175 miliar. Pinjaman tersebut ditujukan intended for the construction of 324 units of
untuk pembangunan kondotel Ocea sebanyak Ocea condotel with a loan period of four
324 unit dengan jangka waktu pinjaman (4) years. This loan bears an annual interest
selama empat (4) tahun. Pinjaman ini dikenai rate of 13.50%. This loan was secured with
tingkat suku bunga sebesar 13,50% per tahun. SHGB No. 327 under the name of BDM, a
Pinjaman ini dijamin dengan kepemilikan Subsidiary, with an area of
SHGB No. 327 atas nama BDM, Entitas Anak, 11,052 m2,corporate guarantee from the
seluas 11.052 m2, corporate guarantee dari Company, standing instructions signed by
Perusahaan, standing instructions yang authorized parties and cessie of receivables
ditandatangani oleh pihak yang sah dan cessie from BDM, a Subsidiary, related to all Ocea
atas piutang BDM, Entitas Anak, terkait semua condotel projects.
proyek kondotel Ocea.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
27. UTANG BANK JANGKA PANJANG (Lanjutan) 27. LONG-TERM BANK LOANS (Continued)
Fasilitas pinjaman ini telah beberapa kali This loan agreement has been restructured
direstrukturisasi, terakhir pada tanggal several times, the latest on August 22, 2022,
22 Agustus 2022, dan akan jatuh tempo pada and will be due on December 24, 2027.
tanggal 24 Desember 2027.
Pada tanggal 29 September 2025, BDM On September 29, 2025, BDM obtained an
memperoleh surat persetujuan dari BTN atas approval letter from BTN for the restructuring
restrukturisasi fasilitas kredit dengan pagu of its credit facility with a loan ceiling of
pinjaman sebesar Rp78,5 miliar, serta tingkat Rp78.5 billion. The facility bears an interest
suku bunga menjadi 6,7% per tahun dan akan rate of 6.7% per annum and will mature on
jatuh tempo pada tanggal 29 September 2026. 29 September 2026. The loan is intended to
Pinjaman ini digunakan untuk penyelesaian finance the completion of the Condotel Ocea
Proyek Condotel Ocea yang berlokasi di Project located in Setiabudi, South Jakarta.
Setiabudi, Jakarta Selatan. Efektif setelah Following the completion of the restructuring
proses restrukturisasi tersebut selesai, saldo process, the bank loan balance that was
utang bank yang sebelumnya disajikan previously presented as part of long-term
sebagai bagian dari akun utang bank jangka bank loans was reclassified to short-term
panjang direklasifikasi menjadi utang bank bank loans.
jangka pendek.
2. Pada tanggal 16 Januari 2013, 2. On January 16, 2013, PT Graha Multi Insani
PT Graha Multi Insani (GMI), Entitas Anak, (GMI), a Subsidiary, obtained a Credit
memperoleh fasilitas Kredit Konstruksi dari Construction facility from BTN with a credit
BTN dengan jumlah maksimum sebesar ceiling of Rp70 billion. This loan bears an
Rp70 miliar. Pinjaman ini dikenakan tingkat annual interest rate of 13.50%. This loan
suku bunga tahunan sebesar 13,50% dengan bears an annual interest rate of 13.50% with a
periode pinjaman 36 bulan yang jatuh tempo loan period of 36 months which will mature on
pada tanggal 16 Januari 2016. Pinjaman ini January 16, 2016. This loan was secured with
dijamin dengan SHGB No. 90/Mantrijeron SHGB No. 90/Mantrijeron with an area of
seluas 8.761 m2, yang berlokasi di Mantrijeron, 8,761 m2, located at Mantrijeron, Yogyakarta
Yogyakarta atas nama GMI, Entitas Anak, dan owned by GMI, a Subsidiary, and cessie of
cessie atas piutang usaha terkait proyek trade receivables associated with Awana
Awana Kondotel dan Town House Yogyakarta. Condotel and Town House Yogyakarta
project.
Fasilitas pinjaman ini telah beberapa kali This loan agreement has been restructured
direstrukturisasi, terakhir pada tanggal several times, the latest on April 21, 2022,
21 April 2022 dan jatuh tempo pada tanggal and was due on December 16, 2025. Until the
16 Desember 2025. Sampai dengan tanggal completion date of the consolidated financial
penyelesaian laporan keuangan konsolidasian statements, the addendum of the loan facility
ini diterbitkan, adendum atas perjanjian agreement is still in process.
fasilitas pinjaman ini masih dalam proses
perpanjangan.
e. PT Bank Mandiri (Persero) Tbk. (Mandiri) e. PT Bank Mandiri (Persero) Tbk. (Mandiri)
Pada tanggal 5 Mei 2025, PT Provices Indonesia On May 5, 2025, PT Provices Indonesia (PVI), a
(PVI), Entitas anak, memperoleh fasilitas pinjaman Subsidiary, obtained an investment loan facility
kredit investasi dari Mandiri. Bank memberikan from Mandiri. These banks provided a maximum
fasilitas kredit maksimum sebesar Rp21 miliar. credit facility of Rp21 billion. The loan is intended
Pinjaman ini digunakan untuk modal kerja dengan for working capital purposes, with an annual
tingkat suku bunga 10% per tahun dan akan jatuh interest rate of 10%, and will mature on April 5,
tempo pada tanggal 5 April 2029. Pinjaman 2029. The loan is secured by fixed assets
tersebut dijamin dengan aset tetap bangunan building covering 596 m2, located in Epicentrum
seluas 596 m2 yang terletak di Kawasan Area, Kuningan.
Epicentrum, Kuningan.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
27. UTANG BANK JANGKA PANJANG (Lanjutan) 27. LONG-TERM BANK LOANS (Continued)
Pada tanggal 24 Desember 2025, PT Provices On December 24, 2025, PT Provices Indonesia
Indonesia (PVI), Entitas Anak, memperoleh (PVI), a Subsidiary, obtained credit facilities from
fasilitas kredit dari PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk comprising a
yang terdiri dari fasilitas kredit modal kerja non- non-revolving working capital facility of Rp20
revolving sebesar Rp20 miliar dan fasilitas kredit billion and a revolving transactional working
modal kerja transaksional revolving sebesar capital facility of Rp10 billion. These facilities are
Rp10 miliar. Fasilitas tersebut digunakan untuk used for working capital purposes, bear interest
keperluan modal kerja, dikenakan tingkat suku at 9.75% per annum, and will mature within 36
bunga sebesar 9,75% per tahun, dan masing- months and 12 months, respectively, from the
masing akan jatuh tempo dalam jangka waktu 36 date of signing of the credit agreement. The
bulan dan 12 bulan sejak tanggal facilities are secured by fiduciary transfer of trade
penandatanganan perjanjian kredit. Fasilitas ini receivables amounting to Rp37.5 billion and an
dijamin dengan jaminan fidusia atas piutang usaha office space unit with an area of 1,430.35 m²
sebesar Rp37,5 miliar serta satu unit ruang kantor located at Bakrie Tower, Kuningan, South
dengan luas 1.430,35 m² yang berlokasi di Bakrie Jakarta.
Tower, Kuningan, Jakarta Selatan.
f. PT Bank Perekonomian Rakyat Hariarta f. PT Bank Perekonomian Rakyat Hariarta
Sedana (BPR Hariarta) Sedana (BPR Hariarta)
Pada tanggal 6 November 2024, PT Provices On November 6, 2024, PT Provices Indonesia
Indonesia (PVI), Entitas anak, memperoleh (PVI), a Subsidiary, obtained a working capital
fasilitas pinjaman modal kerja atas uang sindikasi loan facility from a syndicated loan with BPR
dengan BPR Hariarta, PT Bank Perekonomian Hariarta, PT Bank Perekonomian Rakyat Gianyar
Rakyat Gianyar Parta Sedana, PT Bank Parta Sedana, PT Bank Perekonomian Rakyat
Perekonomian Rakyat Parasari Urati, PT Bank Parasari Urati, PT Bank Perekonomian Rakyat
Perekonomian Rakyat Dana Mitra Sukses, Dana Mitra Sukses, PT Bank Perekonomian
PT Bank Perekonomian Rakyat Lingga Sejahtera , Rakyat Lingga Sejahtera, PT Bank
PT Bank Perekonomian Rakyat Satya Mitra Perekonomian Rakyat Satya Mitra Andalan,
PT Bank Perkreditan Rakyat Dana Mulia
Andalan, PT Bank Perkreditan Rakyat Dana Mulia
Sejahtera, PT Bank Perekonomian Rakyat Dana
Sejahtera, PT Bank Perekonomian Rakyat Dana
Nagoya, PT Bank Perekonomian Rakyat Niaga
Nagoya, PT Bank Perekonomian Rakyat Niaga Mandiri, PT Bank Perekonomian Rakyat Ciledug
Mandiri, PT Bank Perekonomian Rakyat Ciledug Dhana Semesta, PT Bank Perekonomian Rakyat
Dhana Semesta, PT Bank Perekonomian Rakyat Surya Artha Utama Perseroda, PT Bank
Surya Artha Utama Perseroda, PT Bank Perekonomian Rakyat Magga Jaya, PT Bank
Perekonomian Rakyat Magga Jaya, PT Bank Perkreditan Rakyat Bahtera Masyarakat,
Perkreditan Rakyat Bahtera Masyarakat, PT Bank PT Bank Perekonomian Rakyat Pandanaran
Perekonomian Rakyat Pandanaran Jaya, PT Bank Jaya, and PT Bank Perkreditan Rakyat Tapin
Perkreditan Rakyat Tapin Sejahtera, di mana BPR Sejahtera, where BPR Hariarta was appointed
Hariarta ditunjuk sebagai kreditur sindikasi. Kelima as the syndicated creditor. These fifteen banks
belas bank tersebut memberikan fasilitas kredit provided a maximum credit facility of
maksimum sebesar Rp13 miliar. Rp13 billion.
Pinjaman ini digunakan untuk modal kerja dengan The loan is intended for working capital
tingkat suku bunga 16% per tahun dan akan jatuh purposes, with an annual interest rate of 16%,
tempo pada tanggal 6 November 2029. Pinjaman and will mature on November 6, 2029. The loan
tersebut dijamin dengan tanah Hak Guna is secured by Building Right of Use (HGB) land
Bangunan (HGB) seluas 3.146 m2 yang terletak di covering 3,146 m2, located in Sidoarjo, East
Sidoarjo, Jawa Timur. Java.
g. PT Bank Panin Tbk (Panin) g. PT Bank Panin Tbk (Panin)
Pada tanggal 28 Juli 2017, PT Jasa Boga Raya On July 28, 2017, PT Jasa Boga Raya (JBR), a
(JBR), Entitas Anak, memperoleh fasilitas Subsidiary, obtained a loan facility from Panin
pinjaman dari Panin dengan jumlah maksimum with a maximum amount of Rp2 billion and bears
sebesar Rp2 miliar dan tingkat suku bunga an annual interest rate of 10.50% and will be due
sebesar 10,50% per tahun serta akan jatuh tempo within seven (7) years. The loan was used for
selama tujuh (7) tahun. Pinjaman ini digunakan purchase of shophouses located at Citaringgul,
untuk pembiayaan pembelian ruko yang terletak di Bogor, West Jawa. This loan was secured with
Citaringgul, Bogor, Jawa Barat. Pinjaman ini those shophouses.
dijamin dengan ruko tersebut.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
27. UTANG BANK JANGKA PANJANG (Lanjutan) 27. LONG-TERM BANK LOANS (Continued)
Perjanjian ini telah diperbarui, terakhir pada This agreement has been amended, the latest
tanggal 2 Agustus 2022, mengenai penangguhan on August 2, 2022, regarding postponements of
pembayaran pokok pinjaman selama enam (6) principal payment for six (6) months, change of
bulan, perubahan tingkat suku bunga menjadi the interest rate to 9 % per annum and loan
sebesar 9% per tahun dan perubahan jatuh tempo maturity to January 28, 2026 (Note 49a).
pada tanggal
28 Januari 2026 (Catatan 49a).
h. PT BPR Intidana Sukses Makmur (BISM) h. PT BPR Intidana Sukses Makmur (BISM)
Pada tanggal 13 April 2023, PT Provices On April 13, 2023, PT Provices Indonesia, (PVI),
Indonesia (PVI), Entitas Anak, memperoleh a Subsidiary, obtained a working capital loan
fasilitas pinjaman modal kerja dari PT BPR facility from PT BPR Intidana Sukses Makmur
Intidana Sukses Makmur (BISM) dengan pagu (BISM) with a maximum amount of Rp21 billion.
pinjaman sebesar Rp21 miliar. Pinjaman ini This loan bears an annual interest rate of 16%
dikenai tingkat suku bunga 16% per tahun dan and will be due on April 13, 2028. This loan was
akan jatuh tempo pada tanggal 13 April 2028. secured by two (2) units of office space at Bakrie
Pinjaman ini dijamin dengan dua (2) unit kantor di Tower Building, Rasuna Epicentrum Complex,
Gedung Bakrie Tower Kawasan Rasuna Jakarta.
Epicentrum, Jakarta.
Pinjaman ini telah dilunasi pada tanggal This loan was settled on May 7, 2025.
7 Mei 2025.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Group’s
manajemen Grup berkeyakinan telah memenuhi management believes that it has met all the credit
semua persyaratan kredit yang ditentukan dalam requirements specified in the agreement.
perjanjian.
Rincian pembayaran yang dilakukan untuk tahun The detail of payments made for the years ended
yang berakhir pada tanggal-tanggal December 31, 2025 and 2024 for each loan facility is
31 Desember 2025 dan 2024 untuk masing-masing as follows:
fasilitas pinjaman adalah sebagai berikut:
2025 2024
PT Bank Mayapada Internasional Tbk 84.000 7.309 PT Bank Mayapada Internasional Tbk
PT Bank Perkreditan Rakyat Delta PT Bank Perkreditan Rakyat Delta
Artha (Perseroda) 16.972 3.233 Artha (Perseroda)
PT BPR Intidana Sukses Makmur 15.753 3.315 PT BPR Intidana Sukses Makmur
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 13.800 15.400 (Persero)Tbk
PT Bank KB Indonesia Tbk 8.661 14.785 PT Bank KB Indonesia Tbk
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk 2.629 - (Persero) Tbk
PT Bank Perkreditan Rakyat Hariarta PT Bank Perkreditan Rakyat Hariarta
Sedana 1.931 192 Sedana
PT Bank Panin Tbk 405 392 PT Bank Panin Tbk
Total 144.151 44.626 Total
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
28. PEMBIAYAAN MUSYARAKAH JANGKA PANJANG 28. LONG-TERM MUSYARAKAH FINANCING
2025 2024
PT Bank KB Syariah Bukopin 57.731 59.610 PT Bank KB Syariah Bukopin
PT Bank Syariah Indonesia 11.440 - PT Bank Syariah Indonesia
PT Bank DKI Syariah 4.065 4.873 PT Bank DKI Syariah
Total 73.236 64.483 Total
Dikurangi bagian yang tempo
dalam waktu satu tahun 16.392 5.188 Less current portion
Bagian jangka panjang 56.844 59.295 Long-term portion
a. PT Bank KB Syariah Bukopin (Syariah a. PT Bank KB Syariah Bukopin (Syariah
Bukopin) Bukopin)
1. Pada tanggal 7 Juni 2013, PT Graha 1. On June 7, 2013, PT Graha Andrasentra
Andrasentra Propertindo Tbk, (GAP), Entitas Propertindo Tbk, (GAP), a Subsidiary
Anak memperoleh fasilitas Pembiayaan obtained a Musyarakah Working Capital
Musyarakah Modal Kerja dari PT Bank KB Financing facility from PT Bank KB Bukopin
Bukopin Syariah (Syariah Bukopin) dengan Syariah (Syariah Bukopin) with a ceiling of
pagu sebesar Rp40 miliar, yang digunakan Rp40 billion, which was used for the cluster
untuk keperluan pengembangan cluster development of Bogor Nirwana Residence.
perumahan di Kawasan Bogor Nirwana This facility was to be due in July 2017.
Residence. Fasilitas ini jatuh tempo pada bulan
Juli 2017.
2. Pada bulan Maret 2014, GAP memperoleh 2. In March 2014, GAP obtained a Musyarakah
fasilitas Pembiayaan Musyarakah Modal Kerja Working Capital Financing facility from
dari Syariah Bukopin dengan pagu sebesar Syariah Bukopin with a ceiling of Rp15 billion,
Rp15 miliar, yang digunakan untuk which was used for the development of
pengembangan Apartemen Jungle Sky. Jungle Sky Apartment. This facility was to be
Fasilitas ini jatuh tempo pada tanggal due on March 7, 2017, including a grace
7 Maret 2017, dengan masa tenggang period of 15 months. This facility is secured
15 bulan. Fasilitas ini dijamin dengan tanah with land under SHGB No. 657 and SHGB
SHGB No. 657 dan SHGB No. 105 atas nama No. 105 owned by GAP in Mulyaharja, Bogor.
GAP yang terletak di Mulyaharja, Bogor.
3. Pada bulan Maret 2015, GAP memperoleh 3. In March 2015, GAP obtained Line Facility
Line Facility dari Syariah Bukopin dengan from Syariah Bukopin with a ceiling of
pagu sebesar Rp15 miliar, yang digunakan Rp15 billion, which was used for development
untuk keperluan pengembangan Apartemen of Jungle Sky Apartment. This facility was to
Jungle Sky. Fasilitas ini jatuh tempo pada be due in February 2018. The facility is
bulan Februari 2018. Fasilitas ini dijamin secured with five (5) SHGB of land and
dengan lima (5) SHGB atas tanah dan buildings owned by GAP which is located in
bangunan milik GAP yang terletak di Mulyaharja, Bogor. During the period of
Mulyaharja, Bogor. Selama masa fasilitas financing facilities, GAP must maintain its land
pembiayaan, GAP harus menjaga persediaan inventory which is kept in Syariah Bukopin
kavling yang disimpan di Syariah Bukopin with a minimum ratio of 125% of the current
dengan minimal rasio sebesar 125% dari outstanding financing.
jumlah pembiayaan berjalan.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
28. PEMBIAYAAN MUSYARAKAH JANGKA PANJANG 28. LONG-TERM MUSYARAKAH FINANCING
(Lanjutan) (Continued)
4. Pada bulan Oktober 2016, GAP memperoleh 4. In October 2016, GAP obtained Line Facility
Line Facility dari Syariah Bukopin dengan pagu from Syariah Bukopin with a ceiling of
sebesar Rp15 miliar, yang digunakan Rp15 billion, which was used for the
keperluan untuk pengembangan Apartemen development of Jungle Sky Apartment. This
Jungle Sky. Fasilitas ini jatuh tempo pada facility was to be due in February 2018. The
bulan Februari 2018. Fasilitas ini dijamin facility is secured with two (2) SHGB of land
dengan dua (2) SHGB atas tanah dan and buildings owned by GAP located in
bangunan milik GAP yang terletak di Mulyaharja, Bogor. GAP has partial
Mulyaharja, Bogor. GAP telah mencairkan drawdown from this financing facility
sebagian fasilitas pembiayaan ini sebesar amounting to Rp3.5 billion.
Rp3,5 miliar.
Fasilitas Musyarakah untuk modal kerja dan line The Musyarakah facilities for working capital and
facilities, bersama dengan fasilitas pembiayaan line facilities, together with other financing
lainnya dari Syariah Bukopin telah beberapa kali facilities from Syariah Bukopin have been
direstrukturisasi, terakhir pada tanggal restructured several times, most recently on
19 Juli 2025. GAP mendapatkan persetujuan July 19, 2025. GAP received restructuring
restrukturisasi dengan perubahan sebagai berikut: approval with changes as follows:
- Mei 2025 sampai dengan Juni 2025 (setara - May 2025 to June 2025 (equivalent to 3%
3% eff.p.a.) eff.p.a.)
- Juli 2025 sampai dengan Desember 2025 - July 2025 to December 2025 (equivalent to
(setara 6% eff.p.a) 6% eff.p.a)
- Januari 2026 sampai dengan Desember 2028 - January 2026 to December 2028 (equivalent
(setara 11% eff.p.a.) to 11% eff.p.a.)
- Nisbah bagi hasil (secara kumulatif setara - Profit sharing (cumulative, equivalent to
5,34% eff.p.a.) 5.34% eff.p.a.)
Ketentuan dan persyaratan pada fasilitas The terms and conditions of the previous facility
sebelumnya merupakan satu kesatuan dengan constitute a single unit with the Musyarakah Line
Akad Line Fasilitas Musyarakah dan akad-akad Facility Agreement and other agreements that
lainnya yang telah dan akan dibuat, dan tidak have been and will be made, and cannot be
dapat dipisahkan antara satu dengan lainnya. separated from each other.
Berdasarkan perjanjian fasilitas pembiayaan According to the financing facility agreement
dengan Syariah Bukopin, selama fasilitas belum with Syariah Bukopin, if the facility is not yet
dilunasi, GAP tidak diperbolehkan untuk fully paid, GAP is restricted from performing the
melakukan hal-hal tersebut di bawah ini tanpa following items without prior written approval
persetujuan tertulis dari Syariah Bukopin sebagai from Syariah Bukopin as follows:
berikut:
1. Melakukan pembayaran/pelunasan atas 1. Pay off/settle any loan to shareholders.
pinjaman dari pemegang saham.
2. Melakukan penjualan, transfer, perpindahan 2. Selling, transferring, transfer of rights and
hak dan penjaminan aset yang menjadi pledge of assets that become the collateral
agunan dalam perjanjian ini. in this agreement.
3. Mengajukan permohonan pailit kepada 3. Filing for bankruptcy to the Commercial
Pengadilan Niaga. Court.
4. Menerima tambahan fasilitas pinjaman dari 4. Receive additional loan facility from any
pihak manapun, kecuali dari pemegang party, except from shareholders or a party
saham atau pihak yang berhubungan that was related with GAP business.
dengan usaha GAP.
5. Melakukan perubahan struktur permodalan 5. Change GAP’s capital structure, specifically
GAP, khususnya perubahan pemegang changes of the majority shareholders.
saham mayoritas.
6. Melakukan kegiatan usaha yang 6. Conduct business activities that are
bertentangan dengan prinsip syariah. contrary to Islamic principles.
7. Melakukan overdraft dan cross selling. 7. Perform overdraft and cross selling.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
28. PEMBIAYAAN MUSYARAKAH JANGKA PANJANG 28. LONG-TERM MUSYARAKAH FINANCING
(Lanjutan) (Continued)
b. PT Bank DKI Syariah (Jakarta Syariah) b. PT Bank DKI Syariah (Jakarta Syariah)
Pada tanggal 29 Agustus 2024, PVI memperoleh On August 29, 2024, PVI obtained a working
fasilitas Pembiayaan Musyarakah modal kerja dari capital Musyarakah Financing facility from
Jakarta Syariah dengan pagu sebesar Rp5 miliar Jakarta Syariah with a maximum amount of Rp5
yang digunakan untuk keperluan modal kerja billion which was used for tenant procurement
untuk pekerjaan pengadaan tenan. Fasilitas ini purposes. This facility will mature on
akan jatuh tempo pada tanggal 31 Agustus 2029. August 31, 2029. The profit-sharing ratio for the
Nisbah bagi hasil bank sesuai Surat bank portion according to the Profit Value
Pemberitahuan Indikasi Nilai Keuntungan. Indication Notification Letter. This loan is secured
Pinjaman ini dijamin dengan tagihan dan potensi by receivables and potential receivables
tagihan atas proyek yang diperoleh PVI pada obtained by PVI in 2024 and Rights of Strata
tahun 2024 dan Sertifikat Hak Milik Atas Satuan Title Ownership in Multi Storey Building Units
Rumah Susun (SHMSRS) yang berlokasi di (SHMSRS) located in Karet Kuningan, covering
Kelurahan Karet Kuningan seluas 442,06 m2 yang an area of 442.06 m2, which is tied to a First
diikat dengan Hak Tanggungan Peringkat Rank Mortgage of Rp15.29 billion.
Pertama sebesar Rp15,29 miliar.
Berdasarkan perjanjian fasilitas pembiayaan According to the financing facility agreement
dengan DKI Syariah, PVI diwajibkan memenuhi with DKI Syariah, PVI is obliged to fulfill certain
persyaratan tertentu, antara lain: requirements, which, among others are:
1. Menjaga Current Ratio (CR) PVI minimal 1. Maintaining PVI’s Current Ratio (CR) at no
110% less than 110%
2. Menjaga Debt to Equity Ratio (DER) PVI 2. Maintaining PVI’s Debt to Equity Ratio (DER)
maksimal 300% (apabila rasio DER di atas at a maximum of 300% (if the DER ratio
300% dapat dipertimbangkan dengan exceeds 300%, it may be considered on the
ketentuan rasio DSCR di atas 150%) condition that the DSCR ratio is above
150%)
3. Menjaga Debt Service Coverage Ratio 3. Maintaining PVI’s Debt Service Coverage
(DSCR) PVI minimal 150% Ratio (DSCR) at a minimum level of 150%
c. PT Bank Syariah Indonesia (BSI) c. PT Bank Syariah Indonesia (BSI)
Pada tanggal 1 Agustus 2025, PVI memperoleh On August 1, 2025, PVI obtained Musyarakah
fasilitas Pembiayaan Musyarakah Modal Kerja dari Working Capital Financing Facility from BSI with
BSI dengan plafon sebesar Rp15 miliar, yang a ceiling of Rp15 billion, which was used for
digunakan untuk proyek. Fasilitas ini jatuh tempo project procurement purposes. This facility was
pada bulan Agustus 2027. Pinjaman ini dijamin to be due in August 2027. This loan is secured
dengan tagihan atas kontrak yang menggunakan by receivables which was used for Musyarakah
modal Musyarakah dan deposito sebesar Financing and time deposits of Rp7.5 billion.
Rp7,5 miliar.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Group’s
manajemen Grup berkeyakinan telah memenuhi management believes that it has met all the
semua persyaratan kredit yang ditentukan dalam requirements specified in the agreements.
perjanjian.
Pembayaran pembiayaan musyarakah jangka The Group's payments for long-term musyarakah
panjang Grup pada tahun 2025 dan 2024 masing- financing in 2025 and 2024 amounting to
masing sebesar Rp2,69 miliar dan Rp7,48 miliar Rp2.69 billion and Rp7.48 billion, respectively,
merupakan pembayaran pokok pembiayaan pertain to payment of musyarakah principal
musyarakah oleh GAP ke Syariah Bukopin dan oleh financing made to Syariah Bukopin by GAP and to
PVI ke Jakarta Syariah. Jakarta Syariah by PVI.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
29. LIABILITAS LAIN-LAIN 29. OTHER LIABILITIES
a. Utang Usaha Jangka Panjang a. Long-Term Trade Payables
Utang usaha jangka panjang pada tanggal Long-term trade payables as of
31 Desember 2025 dan 2024, merupakan hasil December 31, 2025 and 2024 represent the
restrukturisasi utang yang telah disepakati antara result of debt restructuring agreed between BSU,
BSU, Entitas Anak, dengan para pemasok, a Subsidiary, suppliers, contractors and other
kontraktor dan kreditur konkuren lain yang concurrent creditors which had been
diselesaikan melalui Penundaan Kewajiban settled through the Postponement of
Pembayaran Utang (PKPU) yang dilakukan pada Debt Payment Obligation (PKPU)
tanggal 5 Maret 2003 dengan surat permohonan on March 5, 2003 with request letter
No. 01/PKPU/2003/PN.NIAGA.JKT.PST, dan No. 01/PKPU/2003/PN.NIAGA.JKT.PST, and
telah disetujui oleh 123 kreditur peserta yang has been approved by 123 participating creditors
mewakili 96,70% dari total utang pokok. representing 96.70% of the total principal debts.
Rincian utang usaha jangka panjang adalah The detail of long-term trade payables is as
sebagai berikut: follows:
2025 2024
PT Kinhill Indonesia 7.881 7.881 PT Kinhill Indonesia
PT Daniel Mann Johnson PT Daniel Mann Johnson
Mendenhall Keating 7.100 7.100 Mendenhall Keating
Lain-lain (masing-masing Others (each below
di bawah Rp2 miliar) 2.213 2.213 of Rp2 billion)
Total 17.194 17.194 Total
Dikurangi bagian jatuh tempo
dalam waktu satu tahun 17.194 17.194 Less current portion
Bagian jangka panjang - - Long-term portion
b. Liabilitas Sewa b. Lease Liability
Kewajiban sewa ini timbul dari Perjanjian This lease liability arises from the Cooperation
Kerjasama antara PT Bakrie Swasakti Utama, Agreement between PT Bakrie Swasakti Utama,
Entitas Anak, dengan Pemerintah Provinsi DKI a Subsidiary, and the DKI Jakarta Provincial
Jakarta untuk pemanfaatan lahan di Gelanggang Government for the utilization of land in the
Olahraga Mahasiswa Soemantri Brodjonegoro Soemantri Brodjonegoro Student Sports
(GMSB) untuk jangka waktu 30 tahun, dengan Complex (GMSB) for a period of 30 years, with
kemungkinan perpanjangan sesuai dengan the possibility of extension in accordance with
perjanjian (Catatan 43i). the agreement (Note 43i).
2025 2024
Kurang dari satu tahun 3.412 2.879 Less than one year
Lebih dari satu tahun sampai lima
tahun 21.570 18.346 Above one year up to five years
Lebih dari lima tahun 734.825 740.582 More than five years
Total 759.807 761.807 Total
Dikurangi: Bagian bunga 521.576 539.863 Less: Interest portion
Neto 238.231 221.944 Net
Dikurangi: bagian yang akan jatuh
tempo dalam waktu satu tahun 4.291 2.879 Less: current maturity
Bagian jangka panjang 233.940 219.065 Long-term portion
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
29. LIABILITAS LAIN-LAIN (Lanjutan) 29. OTHER LIABILITIES (Continued)
Laporan laba rugi dan penghasilan komprehensif The statements of profit or loss and other
lain untuk tahun yang berakhir pada tanggal- comprehensive income for the years ended
tanggal 31 Desember 2025 dan 2024 menyajikan December 31, 2025 and 2024 show the following
saldo-saldo berikut berkaitan dengan sewa: amounts related to leases:
2025 2024
Beban bunga (Catatan 35) 18.288 17.075 Interest expense (Note 35)
Penyusutan aset hak-guna Depreciation of right-of-use asset
Hak guna tanah 7.675 7.675 Land right
Total 25.963 24.750 Total
30. MODAL SAHAM 30. CAPITAL STOCK
Susunan pemegang saham dan kepemilikan saham The composition of shareholders and their
pada tanggal 31 Desember 2025 dan 2024 adalah corresponding share ownership as of
sebagai berikut: December 2025 and 2024 are as follows:
Total Saham
(Dalam Jutaan
Lembar Saham)/
Number of Shares Persentase Kepemilikan/
Pemegang Saham (In Million of Shares) Percentage of Ownership Stockholders
KPD Simas Equity Fund 2 2.329 5,35% KPD Simas Equity Fund 2
Interventures Capital Pte., Ltd. 2.228 5,12% Interventures Capital Pte., Ltd.
Masyarakat (masing- Public (each less
masing kurang dari 5%) 38.965 89,53% than 5%)
Total 43.522 100,00% Total
Rincian modal saham Perusahaan berdasarkan jenis The detail of the Company’s capital stock based on
saham pada tanggal 31 Desember 2025 dan 2024 types of shares as of December 31, 2025 and 2024
adalah sebagai berikut: is as follows:
Total Saham/
Number of Shares
(Angka Penuh/ Nominal/ Total/
Full Amount ) Nominal Total
Seri A 1.400 500 700.000 Seri A
Seri B 42.122 100 4.212.191 Seri B
Total 43.522 4.912.191 Total
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there are no
terdapat saham Perusahaan yang dimiliki oleh Direksi shares of the Company which are owned by the
dan Dewan Komisaris Perusahaan. Company’s Boards of Directors and Commissioners.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
31. TAMBAHAN MODAL DISETOR - NETO 31. ADDITIONAL PAID-IN CAPITAL - NET
2025 2024
Agio saham Share premium
Selisih lebih total yang Excess of amounts received
diterima dari nominal 3.109.465 3.109.465 over par value
Kompensasi berbasis saham Unexecuted stock
kepada karyawan yang based compensation
belum di eksekusi 8.467 8.467 to employees
Biaya emisi saham (191.658) (191.658) Stock issuance cost
Difference in value of
Selisih nilai transaksi restructuring transaction
restrukturisasi entitas with entities under
sepengendali (149.700) (149.700) common control
Saham yang diperoleh kembali (21.679) (21.679) Treasury stock
Pengampunan pajak (1.433) (1.433) Tax amnesty
Neto 2.753.462 2.753.462 Net
Agio saham merupakan kelebihan jumlah yang Share premium represents the excess of the
diterima dan/atau nilai tercatat saham dan waran amounts received and/or the carrying value of
konversi atas nilai nominal saham yang dikeluarkan. shares and converted warrants over the par value of
the shares issued.
Pengampunan pajak merupakan partisipasi Grup Tax amnesty represents the Group’s participation in
dalam Program Pengampunan Pajak sesuai dengan the Tax Amnesty Program in accordance with Law
Undang-Undang No. 11 Tahun 2016 No. 11 Year 2016 (“Tax Amnesty Law”). The Group
(“UU Pengampunan Pajak”). Grup mengakui selisih recognized the difference between asset and
antara aset pengampunan pajak dan liabilitas liabilities of tax amnesty and presented it as part of
pengampunan pajak dan disajikan sebagai bagian “Other Component of Equity” account in equity.
dari akun “Komponen Ekuitas Lainnya” di ekuitas.
Pada tanggal 26 Januari 2017, Perusahaan telah On January 26, 2017, the Company sold 750,000,
menjual saham yang diperoleh kembali masing- 110,000,000 and 10,000,000 shares of its treasury
masing sebanyak 750.000, 110.000.000 dan stocks at Rp51, Rp51 and Rp53 per share, with total
10.000.000 lembar saham pada harga masing- net sales amounted to Rp38.25 million,
masing Rp51, Rp51 dan Rp53 per lembar saham Rp5.61 billion and Rp530 million, respectively. The
dengan nilai penjualan neto masing-masing sebesar difference between the acquisition costs and the
Rp38,25 juta, Rp5,61 miliar dan Rp530 juta. Selisih selling price of treasury stocks amounted to
antara harga perolehan kembali dan harga jual Rp21.68 billion was recorded as “Additional Paid-In
kembali saham treasury sebanyak Rp21,68 miliar Capital From Treasury Stock Transactions”, which is
dicatat sebagai “Selisih Modal Dari Transaksi Saham part of additional paid-in capital account.
Treasury”, yang merupakan bagian dari akun
tambahan modal disetor.
Biaya emisi saham merupakan biaya-biaya yang Stock issuance costs represent costs directly
berkaitan langsung dengan penerbitan saham attributable to the issuance of shares of the
Perusahaan. Company.
Selisih nilai transaksi entitas sepengendali Differences in value from transactions between
merupakan transaksi yang terjadi sehubungan entities under common control represent
dengan divestasi saham Perusahaan pada transactions incurred in relation to the divestment of
PT Villa Del Sol dan PT Bakrie Infrastructure di antara the Company’s investment in PT Villa Del Sol and
Grup. PT Bakrie Infrastructure among the Group.
99
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
32. PENDAPATAN NETO 32. NET REVENUES
2025 2024
Sewa dan pengelolaan Rental and management
perkantoran 805.572 655.960 of office
Hotel, makanan dan minuman 272.878 290.542 Hotel, food and beverages
Penjualan tanah, rumah, apartemen Sales of land, residential
dan unit perktantoran 192.117 143.159 apartments and office space
Sewa ruangan, lapangan dan Rental of spaces, courts
iuran keanggotaan 94.954 85.447 and membership fees
Taman hiburan 60.422 51.632 Theme park
Total 1.425.943 1.226.740 Total
Pada tahun 2025 dan 2024, tidak terdapat In 2025 and 2024, there are no transactions to other
pendapatan kepada pihak lain dengan jumlah parties with revenues exceeding 10% from the total
akumulasi di atas 10% dari jumlah pendapatan neto consolidated net revenues.
konsolidasian.
Pada tahun 2025 dan 2024, jumlah pendapatan In 2025 and 2024, total revenues to related parties
kepada pihak berelasi masing-masing sebesar amounted to Rp104.77 billion or 7.34% and
Rp104,77 miliar atau 7,34% dan Rp39,03 miliar atau Rp39.03 billion or 3.18% from the total consolidated
3,18% dari jumlah pendapatan neto konsolidasian net revenues, respectively (Note 38a).
(Catatan 38a).
33. BEBAN POKOK PENDAPATAN 33. COST OF REVENUES
2025 2024
Sewa dan pengelolaan Rental and management
perkantoran 688.314 558.079 of office
Penjualan tanah, rumah, apartemen Sales of land, residential
dan unit perktantoran 87.685 101.758 apartments and office space
Hotel, makanan dan minuman 96.869 84.791 Hotel, food and beverages
Sewa ruangan, lapangan dan Rental of spaces, courts
iuran keanggotaan 45.879 47.652 and membership fees
Taman hiburan 21.336 16.152 Theme park
Total 940.083 808.432 Total
Untuk tahun yang berakhir pada tanggal-tanggal For the years ended December 31, 2025 and 2024,
31 Desember 2025 dan 2024, tidak terdapat transaksi there are no transactions to other parties with total
kepada pihak lain dengan jumlah akumulasi accumulated purchases exceeding of 10% from the
pembelian di atas 10% dari jumlah beban pokok total consolidated cost of revenues.
pendapatan konsolidasian.
34. BEBAN USAHA 34. OPERATING EXPENSES
a. Beban Penjualan a. Selling Expenses
2025 2024
Iklan dan promosi 9.455 13.405 Advertising and promotion
Komisi 7.239 3.735 Commissions
Pameran dan hiburan 1.479 1.308 Exhibition and entertainment
Lain-lain (masing-masing Others (each below
di bawah Rp1 miliar) 9.510 1.889 of Rp1 billion)
Total 27.683 20.337 Total
100
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
34. BEBAN USAHA (Lanjutan) 34. OPERATING EXPENSES (Continued)
b. Beban Umum dan Administrasi b. General and Administrative Expenses
2025 2024
Salaries, wages and
Gaji, upah dan tunjangan 129.339 138.092 benefits in-kinds
Penyusutan (Catatan 16) 64.300 50.302 Depreciation (Note 16)
Pajak dan asuransi 23.583 33.649 Tax and insurance
Listrik, air dan telepon 23.307 22.878 Electricity, water and telephone
Perbaikan dan pemeliharaan 11.379 11.558 Repairs and maintenance
Honorarium tenaga ahli 11.285 9.748 Professional fees
Perijinan dan litigasi 10.044 7.769 Legal and permits
Alat tulis dan cetakan 5.592 5.253 Stationary and printing
Penyisihan kerugian Provision for impairment
penurunan nilai piutang loss of receivables
(Catatan 7) 5.245 6.933 (Note 7)
Transportasi dan perjalanan dinas 3.893 2.906 Transportation and traveling
Sumbangan dan perjamuan 2.283 2.963 Donations and entertainment
Lain-lain (masing-masing Others (each below
di bawah Rp2 miliar) 11.620 12.135 of Rp2 billion)
Total 301.870 304.186 Total
35. BEBAN BUNGA DAN KEUANGAN - NETO 35. INTEREST EXPENSES AND FINANCIAL
CHARGES - NET
2025 2024
Penghasilan bunga deposito, Interest income from time deposit,
jasa giro dan piutang 3.383 3.635 current account and receivables
Bunga pinjaman bank (77.619) (77.674) Interest on bank loans
Administrasi bank (1.085) (3.331) Bank charges
Bunga sewa (Catatan 29b) (18.288) (17.075) Interest lease (Note 29b)
Neto (93.609) (94.445) Net
36. PENGHASILAN (BEBAN) LAIN-LAIN - NETO 36. OTHERS INCOME (EXPENSES) - NET
2025 2024
Pemulihan cadangan kerugian Reversal of allowance for
penurunan nilai piutang impairment on receivables
(Catatan 7, 8, 38a, 38b dan 38c) 15.527 38.028 (Notes 7, 8, 38a, 38b and 38c)
Pemulihan penurunan nilai persediaan Reversal of impairment on inventory
(Catatan 9) 493 - (Note 9)
Pembayaran kepada unit pemilik (26.837) (38.252) Payments to unit owners
Penyisihan untuk penggantian Provision for replacement of
peralatan (8.835) (10.787) operating equipment
Jasa manajemen (7.671) (9.725) Management fees
Penyisihan kerugian Provision for impairment
penurunan nilai piutang loss on receivables
(Catatan 8, 38b dan 38c) (6.944) (52.564) (Notes 8, 38b and 38c)
Kerugian penurunan nilai Loss on impairment of goodwill
goodwill (Catatan 17) (1.443) - (Note 17)
Rugi pengalihan piutang Loss from the transfer of
(Catatan 43e) - (2.295) receivables (Note 43e)
101
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
36. PENGHASILAN (BEBAN) LAIN-LAIN – NETO 36. OTHERS INCOME (EXPENSES) – NET (Continued)
(Lanjutan)
2025 2024
Kerugian penyelesaian Loss on the termination
ventura bersama - (1.866) of joint venture
Kerugian penurunan nilai persediaan Impairment loss on inventories
(Catatan 9) - (126) (Note 9)
Lain-lain - neto (2.221) 45.736 Others - net
Neto (37.931) (31.851) Net
37. LIABILITAS IMBALAN PASCAKERJA 37. EMPLOYMENT BENEFITS LIABILITIES
Pada tanggal 31 Desember 2025 dan 2024, Grup As of December 31, 2025 and 2024, the Group
mencatat penyisihan imbalan pascakerja berdasarkan recognizes provision for post-employment benefits
perhitungan aktuarial yang dilakukan oleh Kantor based on the actuarial calculation conducted by
Konsultan Aktuaria Budi Ramdani dan Tubagus Kantor Konsultan Aktuaria Budi Ramdani and
Syafrial & Amran Nangasan, (aktuaris independen), Tubagus Syafrial & Amran Nangasan, an
yang dalam laporannya masing-masing tertanggal independent actuary, as stated in its reports dated
10 Februari 2026 dan 27 Februari 2025, February 10, 2026 and February 27, 2025,
menggunakan metode “Projected Unit Credit” dengan respectively, using “Projected Unit Credit” method
asumsi-asumsi sebagai berikut: with assumptions as follows:
2025 2024
55-58 tahun/ 55-58 tahun/
years years
Usia pensiun normal Normal pension age
Tingkat diskonto 6,00% - 7,10% 6,42% - 7,10% Discount rate
Tingkat kenaikan gaji 4% - 10% 4% - 10% Salary increment rate
per tahun/ per tahun/
yearly yearly
Tabel mortalitas TMI IV 2019 TMI IV 2019 Table of mortality
Liabilitas imbalan pascakerja yang diakui dalam Post-employment benefits liabilities recognized in
laporan posisi keuangan konsolidasian yang the consolidated statement of financial position
merupakan nilai kini kewajiban imbalan pasti masing- representing the present value of defined benefit
masing sebesar Rp30,17 miliar dan Rp32,66 miliar obligation amounted to Rp30.17 billion and
pada tanggal 31 Desember 2025 dan 2024. Rp32.66 billion as of December 31, 2025 and 2024,
respectively.
Rincian beban penyisihan imbalan kerja karyawan The detail of employee benefits expenses and
dan pengukuran kembali Grup yang diakui pada remeasurement of the Group recognized in the
laporan laba rugi dan penghasilan komprehensif lain consolidated statements of profit or loss and other
konsolidasian adalah sebagai berikut: comprehensive income is as follows:
2025 2024
Beban yang diakui dalam Expense recognized
laba rugi: in profit or loss:
Biaya bunga 2.306 2.272 Interest cost
Biaya jasa kini 2.085 2.461 Current service cost
Pengakuan segera dari Immediate recognition of vested
biaya jasa lalu yang vested 217 22 past service costs
Dampak kurtailmen (3.197) 1.887 Curtailment effect
Total 1.411 6.642 Total
102
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
37. LIABILITAS IMBALAN PASCAKERJA (Lanjutan) 37. EMPLOYMENT BENEFITS LIABILITIES
(Continued)
Mutasi pada liabilitas imbalan pascakerja yang diakui The movement of the post-employment benefits
pada laporan posisi keuangan konsolidasian adalah liabilities recognized in the consolidated statements
sebagai berikut: of financial position is as follows:
2025 2024
Saldo awal tahun 32.661 34.570 Balance at beginning of the year
Expenses recognized in the profit
Beban yang diakui pada laba rugi 1.411 6.642 or loss
Pengukuran kembali yang diakui pada Remeasurement recognized
penghasilan komprehensif lain 1.373 (819) in other comprehensive income
Pembayaran imbalan kerja karyawan (5.266) (7.732) Payment of employee benefits
Saldo akhir tahun 30.179 32.661 Balance at end of the year
Analisis sensitivitas kuantitatif untuk asumsi yang A quantitative sensitivity analysis for significant
signifikan pada tanggal 31 Desember 2025 dan 2024 assumptions as of December 31, 2025 and 2024 is
adalah sebagai berikut: as follows:
2025 2024
Tingkat diskonto Discount rate
Kenaikan dalam 100 basis poin 33.166 30.869 Increase by 100 basis points
Penurunan dalam 100 basis poin 37.506 34.650 Decrease by 100 basis points
Tingkat kenaikan gaji Salary increment rate
Kenaikan dalam 100 basis poin 37.348 34.610 Increase by 100 basis points
Penurunan dalam 100 basis poin 33.266 30.870 Decrease by 100 basis points
Analisis sensitivitas didasarkan pada perubahan atas The sensitivity analysis is based on a change in an
satu asumsi aktuaria dimana asumsi lainnya assumption while holding all other assumptions
dianggap konstan. Dalam praktiknya, hal ini jarang constant. In practice, this was unlikely to occur, and
terjadi dan perubahan beberapa asumsi mungkin changes in some of the assumptions may be
saling berkorelasi. Dalam perhitungan sensitivitas correlated. When calculating the sensitivity of the
liabilitas imbalan pasti atas asumsi aktuaria utama, defined obligation to significant actuarial
metode yang sama (perhitungan nilai kini kewajiban assumptions the same method (present value of the
imbalan pasti dengan menggunakan metode defined benefit obligation calculated with the
projected unit credit di akhir tahun) telah diterapkan projected unit credit method at the end of the
seperti dalam penghitungan kewajiban pensiun yang reporting year) has been applied as when
diakui dalam laporan posisi keuangan konsolidasian. calculating the pension liability recognised within the
consolidated statement of financial position.
Metode dan tipe asumsi yang digunakan dalam The methods and types of assumptions used in
menyiapkan analisis sensitivitas tidak berubah dari preparing the sensitivity analysis did not change
tahun sebelumnya. compared to previous year.
Jatuh tempo kewajiban manfaat pasti pada tanggal The maturity of defined benefits obligations as of
31 Desember 2025 dan 2024 adalah sebagai berikut: December 31, 2025 and 2024 is as follows:
2025 2024
Antara 0 sampai 1 tahun 6.270 4.205 Between 0 and 1 years
Antara 1 sampai 5 tahun 5.550 10.016 Between 1 and 5 years
Antara 5 sampai 10 tahun 8.630 9.419 Between 5 and 10 years
Diatas 10 tahun 9.729 9.021 Beyond 10 years
Total 30.179 32.661 Total
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
37. LIABILITAS IMBALAN PASCAKERJA (Lanjutan) 37. EMPLOYMENT BENEFITS LIABILITIES
(Continued)
Manajemen Grup berkeyakinan bahwa jumlah The Group’s management believes that employee
liabilitas imbalan kerja karyawan tersebut cukup untuk benefits liabilities as of December 31, 2025 and
memenuhi persyaratan UU Ketenagakerjaan pada 2024 are adequate to cover the requirements of
tanggal 31 Desember 2025 dan 2024. Labor Law.
Liabilitas imbalan kerja karyawan jangka pendek Short-term employee benefit liabilities as of
pada tanggal 31 Desember 2025 dan 2024 masing- December 31, 2025 and 2024 amounted to
masing sebesar Rp75,29 miliar dan Rp81,73 miliar, Rp75.29 billion and Rp81.73 billion, respectively,
dan beban atas liabilitas jangka pendek disajikan and the related expenses for short-term benefits
sebagai bagian dari akun “Beban Umum dan liabilities are presented as a part of “General and
Administrasi - Beban Gaji, Upah dan Tunjangan”. Administrative Expenses - Salaries, Wages and
Benefits” accounts.
38. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK 38. TRANSACTIONS AND BALANCES WITH
BERELASI RELATED PARTIES
Dalam kegiatan usaha yang normal, Grup melakukan In the normal course of business, the Group has
transaksi dengan pihak-pihak yang berelasi engaged in transactions with related parties under
berdasarkan syarat dan ketentuan yang disetujui oleh terms and conditions agreed by both parties, which
kedua belah pihak, yang mungkin tidak sama dengan may not be the same as other transactions
transaksi lain yang dilakukan dengan pihak-pihak conducted with unrelated parties.
yang tidak berelasi.
Sifat Transaksi Pihak Berelasi Nature of Related Parties Transactions
No Pihak Berelasi / Related Parties Hubungan / Relationship Sifat Hubungan / Nature of Transactions
Pengendali dan Pemegang Piutang usaha dan pendapatan pengelolaan perkantoran/
1. PT Bakrie Capital Indonesia saham / Controlling and Trade receivables and management office revenue
Shareholder
Utang pihak berelasi, pendapatan pengelolaan perkantoran dan
Pemegang saham / penjualan unit perkantoran/
2. PT Petromine Energy Trading
Shareholder Due to related parties, management office revenue and sale of
office space
Pendapatan pengelolaan perkantoran/
3. PT Bumi Resources Tbk Afiliasi / Affiliate
Management office revenue
Piutang usaha dan pendapatan pengelolaan perkantoran/
4. PT Bakrie & Brothers Tbk Afiliasi / Affiliate
Trade receivables and management office revenue
Piutang usaha dan pendapatan pengelolaan perkantoran/
5. PT Energi Mega Persada Tbk Afiliasi / Affiliate
Trade receivables and management office revenue
Piutang usaha dan pendapatan pengelolaan perkantoran/
6. PT Darma Henwa Tbk Afiliasi / Affiliate
Trade receivables and management office revenue
Piutang usaha dan pendapatan pengelolaan perkantoran/
7. PT Bumi Resources Minerals Tbk Afiliasi / Affiliate
Trade receivables and management office revenue
Pendapatan pengelolaan perkantoran/
8. PT Arutmin Indonesia Afiliasi / Affiliate
Management office revenue
Piutang usaha dan pendapatan pengelolaan perkantoran/
9. PT Bakrie Global Ventura Afiliasi / Affiliate
Trade receivables and management office revenue
Piutang usaha dan pendapatan pengelolaan perkantoran/
10. PT Bakrie Indo Infrastructure Afiliasi / Affiliate
Trade receivables and management office revenue
Piutang usaha dan pendapatan pengelolaan perkantoran/
11. PT Bakrie Telecom Tbk Afiliasi / Affiliate
Trade receivables and management office revenue
Piutang usaha dan pendapatan pengelolaan perkantoran/
12. Long Haul Holding Ltd. Afiliasi / Affiliate
Trade receivables and management office revenue
Piutang usaha dan pendapatan pengelolaan perkantoran/
13. PT Rasuna Sentra Medika Afiliasi / Affiliate
Trade receivables and management office revenue
Piutang usaha dan pendapatan pengelolaan perkantoran/
14. PT Graha Adika Niaga Afiliasi / Affiliate
Trade receivables and management office revenue
104
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
38. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK 38. TRANSACTIONS AND BALANCES WITH
BERELASI (Lanjutan) RELATED PARTIES (Continued)
No Pihak Berelasi / Related Parties Hubungan / Relationship Sifat Hubungan / Nature of Transactions
Piutang usaha dan pendapatan pengelolaan perkantoran/
15. PT Bakrie Kalila Investment Afiliasi / Affiliate
Trade receivables and management office revenue
Piutang lain-lain/
16. PT Petrocom Nuansa Nusantara Afiliasi / Affiliate
Other receivables
Piutang pihak berelasi/
17. PT Permata Sakti Mandiri Afiliasi / Affiliate
Due from related parties
Piutang pihak berelasi/
18. PT Pazkul Kahuripan Premiere Afiliasi / Affiliate
Due from related parties
Piutang pihak berelasi, piutang usaha dan pendapatan
pengelolaan perkantoran/
19. PT Minarak Brantas Gas Afiliasi / Affiliate
Due from related parties, trade receivables and management
office revenue
Pendapatan pengelolaan perkantoran/
20. PT Lativi Media Karya Afiliasi / Affiliate
Management office revenue
Piutang usaha dan pendapatan pengelolaan perkantoran/
21. BUT EMP Bentu Limited Afiliasi / Affiliate
Trade receivables and management office revenue
Piutang usaha dan pendapatan pengelolaan perkantoran/
22. PT Multi Kontrol Nusantara Afiliasi / Affiliate
Trade receivables and management office revenue
Piutang lain-lain/
23. PT Persija Jaya Jakarta Afiliasi / Affiliate
Other receivables
Piutang lain-lain/
24. PT Persija Jakarta Property Afiliasi / Affiliate
Other receivables
Piutang lain-lain/
25. PT Persija Jakarta Hebat Afiliasi / Affiliate
Other receivables
Pendapatan pengelolaan perkantoran/
26. PT Cronus Capital Indo Afiliasi / Affiliate
Management office revenue
27. PT Minarak Artha Raya Afiliasi / Affiliate Utang pihak berelasi/
Due to related parties
PT Sanggraha Pelita Development Utang pihak berelasi/
28. Afiliasi / Affiliate
Services Due to related parties
Pendapatan pengelolaan perkantoran/
29. PT Bakrie Sumatera Plantations Tbk Afiliasi / Affiliate
Management office revenue
Piutang usaha dan pendapatan pengelolaan perkantoran/
30. Minarak Brantas Gas Inc. Afiliasi / Affiliate
Trade receivables and management office revenue
Saldo dan Transaksi dengan Pihak-Pihak Berelasi Balance and Transactions with Related Parties
Rincian saldo dan transaksi dengan pihak-pihak The details of balances and transactions with related
berelasi adalah sebagai berikut: parties are as follows:
a. Pendapatan dan piutang usaha a. Revenues and trade receivables
Pendapatan Revenues
2025 2024
Persentase Persentase
terhadap Total terhadap Total
Pendapatan Pendapatan
neto/ neto/
Percentage Percentage
Total/ to Total Total/ to Total
Total Net Revenues Total Net Revenues
PT Petromine Energy Trading 47.495 3,331% 954 0,078% PT Petromine Energy Trading
PT Bakrie & Brothers Tbk 5.717 0,401% 5.163 0,421% PT Bakrie & Brothers Tbk
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
38. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK 38. TRANSACTIONS AND BALANCES WITH
BERELASI (Lanjutan) RELATED PARTIES (Continued)
2025 2024
Persentase Persentase
terhadap Total terhadap Total
Pendapatan Pendapatan
neto/ neto/
Percentage Percentage
Total/ to Total Total/ to Total
Total Net Revenues Total Net Revenues
PT Bumi Resources Tbk 5.185 0,364% 4.399 0,359% PT Bumi Resources Tbk
PT Energi Mega Persada Tbk 5.091 0,357% 3.030 0,247% PT Energi Mega Persada Tbk
PT Bumi Resources PT Bumi Resources
Mineral Tbk 3.267 0,229% 2.354 0,192% Mineral Tbk
PT Darma Henwa Tbk 3.254 0,228% 2.729 0,222% PT Darma Henwa Tbk
PT Multi Kontrol Nusantara 1.995 0,140% 133 0,011% PT Multi Kontrol Nusantara
PT Bakrie Kalila Investment 1.785 0,125% 368 0,030% PT Bakrie Kalila Investment
PT Bakrie Sumatera PT Bakrie Sumatera
Plantations Tbk 1.778 0,125% 1.661 0,135% Plantations Tbk
PT Arutmin Indonesia 1.637 0,115% 1.473 0,120% PT Arutmin Indonesia
PT Cronus Capital Indonesia 1.443 0,101% 343 0,028% PT Cronus Capital Indonesia
PT Bakrie Capital Indonesia 1.265 0,089% 2.385 0,194% PT Bakrie Capital Indonesia
PT Lativi Media Karya 733 0,051% 1.784 0,145% PT Lativi Media Karya
BUT EMP Bentu Limited - - 3.282 0,268% BUT EMP Bentu Limited
Lain-lain (masing-masing Others (each below
di bawah Rp1 miliar) 24.124 1,692% 8.975 0,731% of Rp1 billion)
Total 104.769 7,348% 39.033 3,181% Total
Piutang usaha Trade receivables
2025 2024
Persentase Persentase
terhadap Total terhadap Total
Aset/ Aset/
Percentage Percentage
Total/ to Total Total/ to Total
Total Assets Total Assets
PT Bakrie & Brothers Tbk 18.893 0,219% 14.794 0,169% PT Bakrie & Brothers Tbk
PT Bakrie Telecom Tbk 12.623 0,146% 12.623 0,144% PT Bakrie Telecom Tbk
PT Bakrie Global Ventura 12.192 0,141% 12.697 0,145% PT Bakrie Global Ventura
PT Rasuna Sentra Medika 11.169 0,129% 10.700 0,122% PT Rasuna Sentra Medika
PT Bakrie Kalila Investment 10.510 0,122% 9.851 0,113% PT Bakrie Kalila Investment
Long Haul Holding Ltd 10.211 0,118% 10.211 0,117% Long Haul Holding Ltd.
PT Graha Adika Niaga 8.562 0,099% 11.101 0,127% PT Graha Adika Niaga
PT Minarak Brantas Gas 6.444 0,075% 3.510 0,040% PT Minarak Brantas Gas
PT Energi Mega Persada Tbk 4.727 0,055% 4.394 0,050% PT Energi Mega Persada Tbk
PT Bakrie Capital Indonesia 4.498 0,052% 9.600 0,110% PT Bakrie Capital Indonesia
BUT EMP Bentu Limited 2.887 0,033% 2.562 0,029% BUT EMP Bentu Limited
PT Bakrie Indo Infrastructure 2.318 0,027% 2.318 0,027% PT Bakrie Indo Infrastructure
PT Darma Henwa Tbk 2.268 0,026% 1.087 0,012% PT Darma Henwa Tbk
PT Bumi Resources PT Bumi Resources
Minerals Tbk 1.943 0,022% 2.643 0,030% Minerals Tbk
Minarak Brantas Gas Inc. 1.140 0,013% 3.450 0,039% Minarak Brantas Gas Inc.
PT Multi Kontrol Nusantara 564 0,007% 8.245 0,094% PT Multi Kontrol Nusantara
Lain-lain (masing-masing Other (each below
di bawah Rp2 miliar) 16.594 0,192% 16.876 0,193% Rp2 billion)
Total piutang usaha 127.543 1,476% 136.662 1,561% Total trade receivables
Dikurangi penyisihan Less provision
kerugian penurunan nilai 72.466 0,839% 80.531 0,921% for impairment losses
Neto 55.077 0,637% 56.131 0,640% Net
106
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
38. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK 38. TRANSACTIONS AND BALANCES WITH
BERELASI (Lanjutan) RELATED PARTIES (Continued)
Seluruh piutang usaha dari pihak berelasi Grup All of the Group’s trade receivables from related
dalam denominasi mata uang Rupiah. parties are denominated in Rupiah currency.
Manajemen Grup berkeyakinan bahwa cadangan The Group’s management believes that
kerugian penurunan nilai di atas adalah cukup allowance for impairment losses is adequate to
untuk menutup kemungkinan kerugian atas tidak cover possible losses from uncollectible
tertagihnya piutang pada tanggal receivables as of December 31, 2025 and 2024.
31 Desember 2025 dan 2024.
PT Bakrie Swasakti Utama (BSU) dan PT Bakrie Swasakti Utama (BSU) and
PT Provices Indonesia (PVI), Entitas Anak, PT Provices Indonesia (PVI), Subsidiaries, have
melakukan penyewaan dan pengelolaan ruang engaged in leasing and management of office
perkantoran, penjualan unit apartemen, jasa space, sales of apartment units, maintenance
pemeliharaan dan perawatan dan service charge and care services, and service charge to related
kepada pihak berelasi dengan menggunakan parties using pricing terms and policies that may
kebijakan harga dan syarat yang mungkin be different from third parties. Trade receivables
berbeda dengan pihak ketiga. Piutang usaha in relation to these transactions are presented as
sehubungan dengan transaksi tersebut disajikan part of “Trade Receivables - Related Parties”
sebagai bagian dari akun “Piutang Usaha - Pihak account in the consolidated statements of
Berelasi” pada laporan posisi keuangan financial position.
konsolidasian.
b. Piutang lain-lain b. Other receivables
2025 2024
Persentase Persentase
terhadap Total terhadap Total
Aset/ Aset/
Percentage Percentage
Total/ to Total Total/ to Total
Total Assets Total Assets
PT Persija Jaya Jakarta 4.730 0,055% 4.700 0,054% PT Persija Jaya Jakarta
PT Persija Jakarta Hebat 3.020 0,035% 3.000 0,034% PT Persija Jakarta Hebat
PT Persija Jakarta Property 3.000 0,035% 3.500 0,040% PT Persija Jakarta Property
PT Petrocom Nuansa PT Petrocom Nuansa
Nusantara 2.673 0,031% 2.673 0,031% Nusantara
Total 13.423 0,156% 13.873 0,159% Total
Dikurangi cadangan kerugian Less allowance for
penurunan nilai 2.533 0,029% 2.843 0,033% impairment loss
Neto 10.890 0,127% 11.030 0,126% Net
Seluruh piutang lain-lain dari pihak berelasi Grup All of the Group’s other receivables to related
dalam denominasi mata uang Rupiah. parties are denominated in Rupiah currency.
Manajemen Grup berkeyakinan bahwa cadangan The Group’s management believes that
kerugian penurunan nilai tersebut di atas adalah allowance for impairment losses is adequate to
cukup untuk menutup kemungkinan kerugian atas cover possible losses from uncollectible
tidak tertagihnya piutang pada tanggal receivables as of December 31, 2025 and 2024.
31 Desember 2025 dan 2024.
107
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
38. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK 38. TRANSACTIONS AND BALANCES WITH
BERELASI (Lanjutan) RELATED PARTIES (Continued)
c. Piutang pihak berelasi c. Due from related parties
2025 2024
Persentase Persentase
terhadap Total terhadap Total
Aset/ Aset/
Percentage Percentage
Total/ to Total Total/ to Total
Total Assets Total Assets
PT Permata Sakti Mandiri 45.365 0,525% 45.365 0,519% PT Permata Sakti Mandiri
PT Minarak Brantas Gas 5.822 0,067% 6.682 0,076% PT Minarak Brantas Gas
PT Pazkul Kahuripan Premiere - - 4.915 0,056% PT Pazkul Kahuripan Premiere
Lain-lain (masing-masing Other (each below
di bawah Rp2 miliar) 3.351 0,039% 4.290 0,049% Rp2 billion)
Total 54.538 0,631% 61.252 0,700% Total
Dikurangi cadangan kerugian Less allowance
penurunan nilai 53.044 0,614% 51.708 0,591% for impairment loss
Neto 1.494 0,017% 9.544 0,109% Net
Mutasi penyisihan atas cadangan penurunan nilai The changes in the allowance for impairment
piutang pihak berelasi adalah sebagai berikut: loss of due from related parties are as follows:
2025 2024
Balance at beginning
Saldo awal tahun 51.708 16.254 of the year
Penambahan penyisihan (Catatan 36) 3.476 48.485 Addition of provision (Note 36)
Pemulihan penyisihan (Catatan 36) (1.810) (13.031) Reversal provision (Note 36)
Penghapusan penyisihan (330) - Write-off of provision
Saldo akhir tahun 53.044 51.708 Balance at end of the year
Seluruh saldo piutang pihak berelasi Grup dalam All of the Group’s due from related parties are
denominasi mata uang Rupiah. denominated in Rupiah currency.
Piutang dari pihak berelasi kepada PT Permata Due from related party from PT Permata Sakti
Sakti Mandiri (PSM) merupakan piutang milik BSU Mandiri (PSM) is receivable owned by BSU and
dan BPL yang dapat dikonversi menjadi BPL which could be converted into shares
kepemilikan saham. Sehubungan dengan ownership. Due to the determination of PSM’s
penetapan pailit PSM berdasarkan putusan bankruptcy based on court decision, the Group
pengadilan, Grup mencatat penyisihan penurunan provided full impairment allowance on its due
nilai penuh atas piutang dari pihak berelasi from related party to PSM (Notes 43g).
kepada PSM (Catatan 43g).
Piutang pihak berelasi berasal dari pemberian Balance due from related parties represents
pinjaman dana (uang muka) dan penggantian borrowings (advances) and reimbursement of
biaya kepada pihak berelasi. Piutang-piutang ini expenses to related parties. These receivables
tidak dibebani bunga dan tidak memiliki jadwal bear no interest and have no fixed repayment
pelunasan kembali yang tetap. period.
Manajemen Grup berkeyakinan bahwa cadangan The Group’s management believes that the
kerugian penurunan nilai piutang pihak berelasi allowance for impairment of due from related
telah memadai untuk menutup kerugian kredit parties is adequate to cover expected credit
ekspektasian terkait piutang pihak berelasi tidak losses related to uncollectible amounts due from
tertagih berdasarkan hasil penelaahan atas status related parties based on the review of receivable
piutang pada akhir tahun. status at the end of the year.
108
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
38. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK 38. TRANSACTIONS AND BALANCES WITH
BERELASI (Lanjutan) RELATED PARTIES (Continued)
d. Utang pihak berelasi d. Due to related parties
2025 2024
Persentase Persentase
terhadap Total terhadap Total
Liabilitas/ Liabilitas/
Percentage Percentage
Total/ To Total Total/ To Total
Total Liabilities Total Liabilities
PT Minarak Artha Raya 5.632 0,214% 5.632 0,207% PT Minarak Artha Raya
PT Sanggraha Pelita PT Sanggraha Pelita
Development Services 2.521 0,096% 2.521 0,093% Development Services
PT Petromine Energy Trading - - 1.000 0,037% PT Petromine Energy Trading
Lain-lain (masing-masing Other (each below
di bawah Rp1 miliar) 5.801 0,220% 6.710 0,247% Rp1 billion)
Total 13.954 0,530% 15.863 0,584% Total
Utang pihak berelasi berasal dari pemberian Balance due to related parties represents
pinjaman dana (uang muka) dan penggantian borrowings (advances) and reimbursement of
biaya kepada pihak berelasi. Utang-utang ini tidak expenses to related parties. These payables
dibebani bunga dan tidak memiliki jadwal bear no interest and have no fixed repayment
pelunasan kembali yang tetap. period.
Seluruh utang pihak berelasi Grup dalam All of the Group’s due to related parties are
denominasi mata uang Rupiah. denominated in Rupiah currency.
e. Uang muka pelanggan e. Advance from customers
2025 2024
Persentase Persentase
terhadap Total terhadap Total
Liabilitas/ Liabilitas/
Percentage Percentage
Total/ to Total Total/ to Total
Total Liabilities Total Liabilities
Lain-lain (masing-masing Other (each below
di bawah Rp2 miliar) 22.824 0,866% 16.900 0,622% Rp2 billion)
f. Pendapatan ditangguhkan f. Deferred income
2025 2024
Persentase Persentase
terhadap Total terhadap Total
Liabilitas/ Liabilitas/
Percentage Percentage
Total/ to Total Total/ to Total
Total Liabilities Total Liabilities
Lain-lain (masing-masing Other (each below
di bawah Rp2 miliar) - - 6.468 0,238% Rp2 billion)
g. Imbalan kerja jangka pendek g. Short-term employee benefits
Gaji dan kompensasi lainnya yang dibayarkan Remunerations to the Boards of Commissioners
kepada Dewan Komisaris dan Direksi Grup pada and Directors of the Group in 2025 and 2024 are
tahun 2025 dan 2024 adalah sebagai berikut: as follows:
2025 2024
Direksi 2.861 3.176 Board of Directors
Dewan Komisaris 1.962 2.623 Board of Commissioners
Total 4.823 5.799 Total
109
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
39. INFORMASI SEGMEN 39. SEGMENT INFORMATION
Grup memiliki usaha yang terbagi dalam lima divisi The Group divides its business into five operational
operasi, yang meliputi usaha yang berhubungan divisions, comprising of:
dengan:
(i) Divisi I terdiri dari penjualan tanah, rumah, (i) Division I represents sales of land, residential,
apartemen/ kondotel dan ruang perkantoran; apartment/ condotel and office spaces;
(ii) Divisi II terdiri dari sewa dan pengelolaan (ii) Division II represents rental and management of
perkantoran, ruangan, lapangan dan iuran office, spaces, courts and membership fees;
keanggotaan;
(iii) Divisi III terdiri dari hotel, makanan dan minuman; (iii) Division III represents hotel, food and
beverages;
(iv) Divisi IV terdiri dari taman hiburan; dan (iv) Division IV represents theme parks; and
(v) Divisi V terdiri dari lain-lain. (v) Division V represents others.`
Informasi segmen berikut ini dilaporkan berdasarkan The following segment information is reported based
informasi yang digunakan oleh manajemen untuk on the information used by management to evaluate
mengevaluasi kinerja setiap segmen dan menentukan the performance of each segment and the allocation
alokasi sumber daya. of resources.
2025
Divisi I/ Divisi II/ Divisi III/ Divisi IV/ Divisi V/ Eliminasi/ Konsolidasi/
Division I Division II Division III Division IV Division V Elimination Consolidation
Pendapatan neto 192.117 900.526 272.878 60.422 - - 1.425.943 Net revenues
Beban pokok pendapatan 87.685 734.193 96.869 21.336 - - 940.083 Cost of revenues
Laba bruto 104.432 166.333 176.009 39.086 - - 485.860 Gross profit
Beban penjualan (9.860) (2.872) (9.963) (4.988) - - (27.683) Selling expenses
Beban umum dan General and
administrasi (121.119) (76.105) (78.676) (24.065) (1.905) - (301.870) administrative expenses
Income (loss)
Laba (rugi) usaha (26.547) 87.356 87.370 10.033 (1.905) - 156.307 from operation
Laba atas pembelian diskon - - - - 12.101 - 12.101 Gain on bargain purchase
Gain (loss) on sale and
Laba (rugi) atas penjualan dan disposal of fixed assets
penghapusan aset tetap dan and investment
properti investasi - neto 29 - (23) - - - 6 properties - net
Beban bunga dan Interest expense and
keuangan - neto (80.238) (7.213) (209) (5.942) (7) - (93.609) financial charges - net
Bagian atas rugi neto Share in net loss of
Entitas Asosiasi (48.125) - - - (9.371) 10.930 (46.566) an Associate
Beban pajak final (4.686) (11.434) - - - - (16.120) Final tax expense
Laba (rugi) selisih Gain (loss) on foreign
kurs - neto (1.327) (3) - - (12.439) 9.333 (4.436) exchange - net
Rugi atas pembatalan Loss on unit cancellation
penjualan unit of sales of residential
rumah dan apartemen (1.135) - - - - - (1.135) and apartments
Kerugian atas pembongkaran
bangunan (396) - - - - - (396) Loss from demolition of building
Lain-lain - neto 22.388 821 (59.601) 949 6.433 (8.921) (37.931) Others - net
Laba (rugi)
sebelum manfaat Profit (loss) before
(beban) pajak penghasilan (140.037) 69.527 27.537 5.040 (5.188) 11.342 (31.779) income tax benefit (expense)
Manfaat (beban) Income tax benefit
pajak penghasilan (329) (6.734) (3.243) - - - (10.306) (expense)
Laba (rugi) neto (140.366) 62.793 24.294 5.040 (5.188) 11.342 (42.085) Net profit (loss)
Penghasilan (rugi) Other comprehensive
komprehensif lain income (loss)
Pos-pos yang tidak akan Items that will not be
direklasifikasi lebih lanjut reclassified subsequently
ke laba rugi: to profit loss:
Keuntungan (kerugian)
aktuarial (1.364) 306 227 - - - (831) Actuarial gains (losses)
Pajak penghasilan terkait - (67) - - - - (67) Related income tax
Pos-pos yang akan
direklasifikasi lebih Items that will be reclassified
lanjut ke laba rugi: subsequently to profit loss:
Bagian rugi yang belum
direalisasi investasi pada Share in unrealized loss of
Entitas Asosiasi 23.449 - - - - - 23.449 investment in an Associate
Exchange differences due to
Selisih kurs penjabaran laporan financial statements
keuangan - - - - (388) - (388) translation
Rugi pada aset keuangan yang Unrealized loss on financial
belum direalisasi pada nilai assets at fair value through
wajar melalui penghasilan other comprehensive
komprehensif lain - - - - - - - income
Penghasilan (rugi) Other comprehensive
komprehensif lain - income (loss) -
setelah pajak 22.085 239 227 - (388) - 22.163 net of tax
110
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
39. INFORMASI SEGMEN (Lanjutan) 39. SEGMENT INFORMATION (Continued)
2025
Divisi I/ Divisi II/ Divisi III/ Divisi IV/ Divisi V/ Eliminasi/ Konsolidasi/
Division I Division II Division III Division IV Division V Elimination Consolidation
Penghasilan (rugi)
komprehensif Net comprehensive
neto (118.281) 63.032 24.521 5.040 (5.576) 11.342 (19.922) income (loss)
Informasi segmen lainnya Other information of segment
Aset segmen 31.237.855 19.299.150 1.371.976 242.322 1.625.835 (45.139.513) 8.637.625 Segment assets
Liabilitas segmen 19.289.118 16.996.462 215.546 289.420 1.252.589 (35.408.012) 2.635.123 Segment liabilities
2024
Divisi I/ Divisi II/ Divisi III/ Divisi IV/ Divisi V/ Eliminasi/ Konsolidasi/
Division I Division II Division III Division IV Division V Elimination Consolidation
Laba (rugi) selisih Gain (loss) on foreign
kurs - neto (26.636) 51 - - (14.902) 11.085 (30.402) exchange - net
Rugi atas pembatalan Loss on unit cancellation
penjualan unit of sales of residential
rumah dan apartemen (356) - - - - - (356) and apartments
Gain (loss) on sale and
Laba (rugi) atas penjualan dan disposal of fixed assets
penghapusan aset tetap dan and investment
properti investasi - neto 141 62 (1.644) - - - (1.441) properties - net
Lain-lain - neto 57.762 (18.390) (74.951) 4.177 11.004 (11.453) (31.851) Others - net
Laba (rugi)
sebelum manfaat Profit (loss) before
(beban) pajak penghasilan (155.590) 30.337 32.252 7.153 (14.451) 4.364 (95.935) income tax benefit (expense)
Manfaat (beban) Income tax benefit
pajak penghasilan - (2.100) (3.913) - - - (6.013) (expense)
Laba (rugi) neto (155.590) 28.237 28.339 7.153 (14.451) 4.364 (101.948) Net profit (loss)
Penghasilan (rugi) Other comprehensive
komprehensif lain income (loss)
Pos-pos yang tidak akan Items that will not be
direklasifikasi lebih lanjut reclassified subsequently
ke laba rugi: to profit loss:
Keuntungan (kerugian)
aktuarial 2.014 1.293 (122) - - - 3.185 Actuarial gains (losses)
Pajak penghasilan terkait - (186) - - - - (186) Related income tax
Pos-pos yang akan
direklasifikasi lebih Items that will be reclassified
lanjut ke laba rugi: subsequently to profit loss:
Bagian rugi yang belum
direalisasi investasi pada Share in unrealized loss of
Entitas Asosiasi (33) - - - - - (33) investment in an Associate
Exchange differences due to
Selisih kurs penjabaran laporan financial statements
keuangan - - - - 24.590 - 24.590 translation
Rugi pada aset keuangan yang Unrealized loss on financial
belum direalisasi pada nilai assets at fair value through
wajar melalui penghasilan other comprehensive
komprehensif lain (32.638) - - - - - (32.638) income
Penghasilan (rugi) Other comprehensive
komprehensif lain - income (loss) -
setelah pajak (30.657) 1.107 (122) - 24.590 - (5.082) net of tax
Penghasilan (rugi)
komprehensif Net comprehensive
neto (186.247) 29.344 28.217 7.153 10.139 4.364 (107.030) income (loss)
Informasi segmen lainnya Other information of segment
Aset segmen 29.673.411 19.721.024 1.362.235 220.293 1.636.021 (43.870.967) 8.742.017 Segment assets
Liabilitas segmen 18.651.573 16.939.494 106.440 19.069 1.249.037 (34.247.811) 2.717.802 Segment liabilities
40. KOMPONEN EKUITAS LAINNYA 40. OTHER COMPONENT OF EQUITY
2025 2024
Keuntungan aktuarial 23.385 24.283 Actuarial gain
Bagian laba (rugi) yang belum direalisasi Share in unrealized gain (loss) of
investasi pada Entitas Asosiasi 12.294 (11.155) investment in an Associate
Foreign exchange differences
Selisih kurs atas penjabaran from financial statements
laporan keuangan (820.303) (819.915) translation
111
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
40. KOMPONEN EKUITAS LAINNYA (Lanjutan) 40. OTHER COMPONENT OF EQUITY (Continued)
2025 2024
Rugi pada aset keuangan yang
belum direalisasi pada nilai wajar Unrealized loss on financial assets
melalui penghasilan at fair value through other
komprehensif lain (32.637) (32.637) comprehensive income
Lain-lain (masing-masing Others (each below
di bawah Rp2 miliar) 84.434 84.434 of Rp2 billion)
Total (732.827) (754.990) Total
41. KEPENTINGAN NONPENGENDALI 41. NON-CONTROLLING INTEREST
a. Ekuitas - kepentingan nonpengendali a. Equity - non-controlling interest
Rincian ekuitas dari kepentingan nonpengendali The detail of equity from non-controlling interest
atas aset neto Entitas Anak pada tanggal in net asset of Subsidiaries as of
31 Desember 2025 dan 2024 adalah sebagai December 31, 2025 and 2024 is as follows:
berikut:
2025 2024
PT Graha Andrasentra PT Graha Andrasentra
Propertindo Tbk 604.957 635.177 Propertindo Tbk
PT Jasa Boga Raya 2.551 2.621 PT Jasa Boga Raya
PT Bakrie Swasakti Utama (160.127) (163.238) PT Bakrie Swasakti Utama
PT Krakatau Lampung PT Krakatau Lampung
Tourism Development (2.614) (2.614) Tourism Development
Neto 444.767 471.946 Net
b. Rugi neto yang dapat diatribusikan kepada b. Net loss attributable to non-controlling
kepentingan nonpengendali interest
Rugi komprehensif neto tahun berjalan yang dapat Net comprehensive loss for the year attributable
diatribusikan kepada kepentingan nonpengendali to non-controlling interest during 2025 and 2024
selama tahun 2025 dan 2024 adalah sebagai is as follows:
berikut:
2025 2024
Total Penghasilan Total Penghasilan
(Rugi) Komprehensif (Rugi) Komprehensif
Laba (Rugi) Tahun Berjalan/ Laba (Rugi) Tahun Berjalan/
Tahun Berjalan/ Total Comprehensive Tahun Berjalan/ Total Comprehensive
Income (Loss) Income (Loss) Income (Loss) Income (Loss)
For the Year For the Year For the Year For the Year
PT Bakrie Swasakti Utama 3.111 3.111 (17.097) (17.097) PT Bakrie Swasakti Utama
PT Graha Andrasentra (28.429) (28.429) PT Graha Andrasentra
Propertindo Tbk (16.320) (16.320) Propertindo Tbk
PT Jasa Boga Raya (70) (70) (4) (4) PT Jasa Boga Raya
PT Krakatau Lampung PT Krakatau Lampung
Tourism Development - - 1 1 Tourism Development
Neto (25.388) (25.388) (33.420) (33.420) Net
112
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
42. RUGI PER SAHAM DASAR/DILUSIAN 42. BASIC/DILUTED LOSS PER SHARE
Berikut adalah rekonsiliasi pembilang dan penyebut The following presents the reconciliation of the
yang digunakan untuk perhitungan rugi per lembar numerators and denominators used in the
saham dasar dan dilusian: computation of basic and diluted loss per share:
2025
Total Rata-rata Rugi
Tertimbang Saham Per Saham/
Rugi yang Beredar/ Loss Per Share
Tahun Berjalan/ Average Number (Rupiah Penuh/
Loss of Outstanding Full Amount
For the Year Shares in Rupiah)
Rugi per saham dasar Basic loss per share
Rugi neto bersih yang dapat Net loss
diatribusikan kepada pemilik attributable to owner
Entitas Induk (42.085) 43.522 (0,97) of the Parent Entity
2024
Total Rata-rata Rugi
Tertimbang Saham Per Saham/
Rugi yang Beredar/ Loss Per Share
Tahun Berjalan/ Average Number (Rupiah Penuh/
Loss of Outstanding Full Amount
For the Year Shares in Rupiah)
Rugi per saham dasar Basic loss per share
Rugi neto bersih yang dapat Net loss
diatribusikan kepada pemilik attributable to owner
Entitas Induk (101.948) 43.522 (2,34) of the Parent Entity
Perusahaan tidak memiliki saham biasa yang The Company has no potential dilutive ordinary
berpotensi dilutif. Dengan demikian, rugi per saham shares. Therefore, the diluted loss per share is
dilusian setara dengan rugi per saham dasar. equivalent to the basic loss per share.
43. PERJANJIAN-PERJANJIAN DAN KOMITMEN 43. SIGNIFICANT AGREEMENTS AND
PENTING COMMITMENTS
a. Pada tanggal 24 September 2004, PT Bakrie a. On September 24, 2004, PT Bakrie Swasakti
Swasakti Utama (BSU), Entitas Anak, dan Utama (BSU), a Subsidiary, and BAPPENAS
BAPPENAS menandatangani perjanjian Bangun signed an Agreement of Build, Operate and
Guna Serah/BOT (Build, Operate and Transfer) Transfer (BOT) No. 4300/SES/09/2004,
No. 4300/SES/09/2004, yang memperbaharui revoking the previous agreements
perjanjian sebelumnya, yaitu No. 4973/WK/8/1995 and No. 950A/WK/2/1998.
No. 4973/WK/8/1995 dan No. 950A/WK/2/1998. The agreement stipulate as followings:
Perjanjian tersebut berisi, antara lain:
- Kompensasi yang akan diberikan oleh BSU - The compensation to be provided by BSU
kepada BAPPENAS yaitu berupa tanah to BAPPENAS is in the form of land
seluas kurang lebih 1,4 ha yang terletak di covering approximately 1.4 ha located in
Desa Jatisari dan Desa Jati Sampurna, Kota Jatisari Village and Jati Sampurna Village,
Bekasi. Kompensasi diberikan berkaitan Bekasi City. The compensation provided is
dengan pembangunan gedung di atas tanah in respect of the construction of buildings
milik BAPPENAS yang berlokasi di Jl. H.R. on land owned by Bappenas located at
Rasuna Said Kav. B2. Jl. H.R Rasuna Said Kav. B2.
- Perubahan jumlah setoran kepada - The change in the amount of deposit to the
Pemerintah melalui Kantor Kas Negara Government through the State Treasury
selama masa pengelolaan yaitu dari during the management period is from
US$28.572 per tahun menjadi Rp245,92 juta US$28,572 annually to Rp245.92 million
per tahun. annually.
- Masa BOT berlaku sejak tanggal - The BOT period is effective from
1 Januari 2005 sampai dengan tanggal January 1, 2005 to December 31, 2029.
31 Desember 2029.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
43. PERJANJIAN-PERJANJIAN DAN KOMITMEN 43. SIGNIFICANT AGREEMENTS AND
PENTING (Lanjutan) COMMITMENTS (Continued)
b. Grup mengadakan perjanjian jasa pengelolaan b. The Group conducted a service hotel/apartment
hotel/apartemen dengan rincian sebagai berikut: management agreements with the details as
follows:
(i) Pada tanggal 20 Agustus 2007, BSU, selaku (i) On August 20, 2007, BSU, as the unit
pemilik unit, menandatangani perjanjian owners, entered into the agreement with
dengan Aston sehubungan dengan Aston on operational management of Aston
pengelolaan operasional Hotel/Apartemen Hotel/Apartment located at The Grove
Aston yang berlokasi di The Grove Suites, Suites, Rasuna Epicentrum complex.
kompleks Rasuna Epicentrum.
Jangka waktu perjanjian adalah lima (5) The term of the agreement is five (5) years
tahun sejak peresmian apartemen dan dapat since the opening and can be extended
diperpanjang sesuai dengan perjanjian. according to the agreement. This
Perjanjian ini telah diperbarui beberapa kali, agreement has been amended several
dengan perubahan terakhir pada tanggal times, with the latest amendment was on
7 September 2021 untuk jangka waktu lima September 7, 2021 for a period of five (5)
(5) tahun. years.
(ii) Pada tanggal 24 Februari 2012, PT Graha (ii) On February 24, 2012, PT Graha Multi
Multi Insani (GMI), Entitas Anak, Insani (GMI), a Subsidiary, signed a
menandatangani perjanjian manajemen management agreement with
dengan PT Archipelago International PT Archipelago International Indonesia on
Indonesia sehubungan dengan pengelolaan operational management of Hotel Neo+
Hotel Neo+ Awana yang terletak Awana located in Yogyakarta. The
di Yogyakarta. Jangka waktu perjanjian agreement was valid for ten (10) years. On
adalah sepuluh (10) tahun. Pada tanggal April 1, 2015, GMI authorized and
1 April 2015, GMI memberikan kuasa dan appointed RRD, a Subsidiary, as the
menunjuk RRD, Entitas Anak, sebagai Owner Representative to perform the
Owner Representative untuk melakukan management functions.
fungsi pengelolaan.
Perjanjian ini telah diperbarui beberapa kali, This agreement has been amended several
dengan perubahan terakhir pada tanggal times, with the latest amendment on
29 Juli 2019 sehubungan dengan adendum July 29, 2019, related to the addendum of
re-branding nama hotel dari Hotel Neo+ hotel name re-branding from the Neo+
Awana Yogyakarta menjadi The Alana Hotel Awana Yogyakarta to The Alana Hotel &
& Conference Center - Malioboro. Perjanjian Conference Center - Malioboro. The term
ini berlaku efektif selama sepuluh (10) tahun of the agreement are valid for ten (10)
sejak tanggal 1 Januari 2020. years from January 1, 2020.
(iii) Pada tanggal 28 Januari 2015, PT Bumi (iii) On January 28, 2015, PT Bumi Daya
Daya Makmur (BDM) selaku Pemilik, Makmur (BDM) as the Owner signed an
menandatangani perjanjian dengan agreement with PT Swiss-Belhotel
PT Swiss-Belhotel International Indonesia International Indonesia (Swiss-Belhotel), as
(Swiss-Belhotel) selaku Operator, the Operator, in connection with the
sehubungan dengan pengelolaan Hotel/ management of Swiss-Belresidences
Apartemen Swiss-Belresidences Rasuna Rasuna Epicentrum Hotel/Apartment
Epicentrum yang berada di Jakarta. Jangka located in Jakarta. The term of the
waktu perjanjian adalah sepuluh (10) tahun agreement is ten (10) years from the soft
sejak pembukaan perdana (soft opening) opening on March 29, 2019 and can be
pada tanggal 29 Maret 2019 dan dapat extended for another ten (10) years with
diperpanjang selama sepuluh (10) tahun prior notice.
dengan pemberitahuan terlebih dahulu.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
43. PERJANJIAN-PERJANJIAN DAN KOMITMEN 43. SIGNIFICANT AGREEMENTS AND
PENTING (Lanjutan) COMMITMENTS (Continued)
(iv) Pada bulan Juli 2008, PT Graha Andrasentra (iv) In July 2008, PT Graha Andrasentra
Propertindo Tbk (GAP), Entitas Anak, Propertindo Tbk (GAP), a Subsidiary, and
menandatangani perjanjian dengan PT Archipelago International Indonesia
PT Archipelago International Indonesia entered into an agreement on operational
sehubungan dengan pengelolaan Hotel/ management of Aston Hotel/Apartment
Apartemen Aston yang terletak di Bogor, located ini Bogor, West Java. The
Jawa Barat. Jangka waktu perjanjian adalah agreement is valid for ten (10) years from
sepuluh (10) tahun sejak pengoperasian the hotel’s operation date and can be
hotel dan dapat diperpanjang jika disetujui extended if agreed in accordance with the
sesuai dengan perjanjian. agreement.
Perjanjian ini telah diperbarui beberapa kali, This agreement has been amended several
dengan perubahan terakhir pada tanggal times, with the latest amendment on
14 Oktober 2025 dengan jangka waktu October 14, 2025 and the term of
lima (5) tahun sampai dengan tanggal agreement are valid for five (5) years until
31 Desember 2030. December 31, 2030.
c. Pada tanggal 22 Agustus 1998, BSU, Entitas c. On August 22, 1998, BSU, a Subsidiary,
Anak, membuat perjanjian dengan Dinas entered into an agreement with Dinas Olahraga
Olahraga DKI Jakarta tentang pengelolaan DKI Jakarta concerning the management of
Gelanggang Olahraga Mahasiswa Soemantri Gelanggang Olahraga Mahasiswa Soemantri
Brodjonegoro (GMSB) dan Plaza Festival, Brodjonegoro (GMSB) and Plaza Festival, in
dimana BSU berkewajiban untuk mendukung which BSU is obligated to support the sports
program pembinaan keolahragaan mahasiswa founding program for students of DKI Jakarta by
DKI Jakarta melalui penyelenggaraan conducting the inter-students sport competition
pertandingan olahraga antar mahasiswa dengan with a budget of Rp300 million per year or by
anggaran biaya Rp300 juta per tahun atau paying cash of Rp300 million per year to Dinas
dengan cara menyerahkan dana Rp300 juta per Olahraga DKI Jakarta.
tahun kepada Dinas Olahraga DKI Jakarta.
Perjanjian tersebut selanjutnya dialihkan oleh The agreement was subsequently transferred by
BSU kepada PT Bakrie Pesona Rasuna, Entitas BSU to PT Bakrie Pesona Rasuna,
Anak. a Subsidiary.
d. Pada tanggal 6 Februari 2008, berdasarkan d. On February 6, 2008, based on the Joint
perjanjian Kerjasama Usaha No. DIRUT/089/97/II Ventures agreement No. DIRUT/089/97/II/2008
/2008 (untuk Perumnas) dan No. 010A/Perj- (for Perumnas) and No. 010A/Perj-
Kerjasama/BLD-Perumnas/II/2008 (untuk Kerjasama/BLD-Perumnas/II/2008 (for the
Perusahaan), Perusahaan Umum Pembangunan Company), Perusahaan Umum Pembangunan
Perumahan Nasional (Perumnas) dan Perumahan Nasional (Perumnas) and the
Perusahaan mengadakan perjanjian Kerjasama Company entered into a Joint Ventures
Usaha pembangunan dan pemasaran Rusunami agreement for the development and marketing
(perjanjian KSU) di atas tanah milik Perumnas. of Rusunami (KSU agreement) on Perumnas
Hal ini sesuai dengan perencanaan land, in accordance with the development plan
pengembangan Kawasan Pulogebang dan of Pulogebang Region and Sentra Primer Baru
Sentra Primer Baru Timur dengan nama KSO Timur under the name of KSO Perumnas -
Perumnas - PT Bakrie Pangripta Loka (KSO PP- PT Bakrie Pangripta Loka (KSO PP-BPL).
BPL).
Perusahaan menunjuk PT Bakrie Pangripta Loka The Company appointed PT Bakrie Pangripta
(BPL), Entitas Anak, untuk menggantikan posisi Loka (BPL), a Subsidiary, to take over the
Perusahaan dalam menjalankan perjanjian Company’s position in running the Joint
Kerjasama Usaha dengan Perumnas,yang telah Ventures agreement with Perumnas, which was
disetujui oleh Perumnas pada tanggal 8 April approved by Perumnas on April 8, 2008. Profits
2008. Laba atau rugi dari operasi akan or losses from the operations will be distributed
didistribusikan dengan persentase sebesar 51% at 51% to BPL and 49% to Perumnas. The term
untuk BPL dan 49% untuk Perumnas. Jangka of the agreement is 36 months and can be
waktu perjanjian tersebut adalah 36 bulan dan extended upon agreement of both parties.
dapat diperpanjang berdasarkan kesepakatan
para pihak.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
43. PERJANJIAN-PERJANJIAN DAN KOMITMEN 43. SIGNIFICANT AGREEMENTS AND
PENTING (Lanjutan) COMMITMENTS (Continued)
Pada tanggal 24 Mei 2011, berdasarkan On May 24, 2011, based on Joint Ventures
perjanjian Kerjasama Usaha agreement No. DIRUT/304/97/V/2011 (for
No. DIRUT/304/97/V/2011 (untuk Perumnas) dan Perumnas) and No. 003/KSU/BLD
No. 003/KSU/BLD-Perumnas/V/2011 (untuk Perumnas/V/2011 (for the Company),
Perusahaan) , Perumnas dan Perusahaan Perumnas and the Company entered into a
mengadakan perjanjian Kerjasama Usaha untuk Joint Ventures agreement for the development
pembangunan dan pemasaran gedung komersial and marketing of commercial and residential
dan hunian yang merupakan bagian dari buildings as part of the planning and
perencanaan dan pengembangan kawasan di development in the area on land HPL No.
atas tanah HPL No. 2/1997 Pulogebang dan 2/1997 Pulogebang and Sentra Primer Baru
Sentra Primer Baru Timur (SPBT), Jakarta Timur Timur (SPBT), East Jakarta with an area of
seluas 31 ha. 31 ha.
Perjanjian kerjasama operasi telah diperpanjang Operating agreement had been extended
beberapa kali, terakhir berdasarkan Adendum III several times, most recently by the Addendum
Perjanjian Kerjasama Operasi antara Perumnas III Operation Agreement between Perumnas
dengan BPL tanggal 30 Juli 2018, No. Pihak and BPL dated July 30, 2018, No. Second
Kedua: 006.B/BPL-DIRUT/SPK-DS/VII-18. Party: 006.B/BPL-DIRUT/SPK-DS/VII-18. The
Jangka waktu perjanjian tersebut diperpanjang term of the agreement was extended until
sampai dengan tanggal 31 Maret 2020. March 31, 2020.
Pada tanggal 14 April 2020, BPL, Entitas Anak, On April 14, 2020, BPL, a Subsidiary, received
menerima Surat Rencana Pengakhiran a Letter for Termination of the Sentra Primer
Kerjasama Proyek Sentra Primer Baru Timur dari Baru Timur Project from Perumnas. The letter
Perumnas. Dalam surat tersebut, Perumnas stated that Perumnas expressed disagreement
menyatakan tidak setuju atas hasil audit laporan with the results of the KSO’s audit financial
keuangan KSO untuk tahun yang berakhir pada statements for the years ended
tanggal 31 Desember 2019 dan 2018. December 31, 2019 and 2018. In accordance
Sehubungan dengan perselisihan tersebut, with such dispute, Perumnas decided to cancel
Perumnas memutuskan untuk membatalkan the plan to terminate the joint operation which
rencana pengakhiran kerjasama operasi yang was previously scheduled to be effective on
sebelumnya dijadwalkan efektif per tanggal March 31, 2020.
31 Maret 2020.
Terkait perselisihan atas hasil audit tersebut, Regarding the dispute over the audit results,
Perumnas menyatakan akan menyerahkan hal ini Perumnas stated to submit this issue to the
kepada Badan Auditor Keuangan Negara, yaitu State Financial Auditors, namely Badan
Badan Pemeriksa Keuangan (BPK) atau Badan Pemeriksa Keuangan (BPK) or Badan
Pengawasan Keuangan dan Pembangunan Pengawasan Keuangan dan Pembangunan
(BPKP), untuk dilakukan audit umum dan/atau (BPKP), to conduct a general audit and/or a
audit forensik atas laporan keuangan KSO PP- forensic audit of the KSO PP-BPL’s financial
BPL. statements.
Efektif sejak tanggal 14 April 2020, sampai Effective April 14, 2020, until the audit process
dengan proses audit BPK atau BPKP selesai by BPK or BPKP is completed, Perumnas
dilakukan, Perumnas meminta agar seluruh requested to postpone the entire project of KSO
proyek KSO PP-BPL dibekukan terlebih dahulu. PP-BPL. The management of KSO PP-BPL is
Pengelola KSO PP-BPL juga tidak diperbolehkan neither allowed to develop new projects, nor to
untuk melakukan pengembangan proyek baru, sell the remaining apartment units currently
ataupun melakukan penjualan atas sisa unit available.
apartemen yang tersedia saat ini.
Sampai dengan tercapainya kesepakatan para Until the parties agreed to make a decision on
pihak untuk pengambilan keputusan terhadap the continuation of the agreement’s
tindak lanjut pelaksanaan perjanjian, maka para implementation, the parties signed the Minutes
pihak menandatangani Berita Acara of Agreement to support the operational
Kesepakatan untuk menunjang kegiatan activities of KSO-PP-BPL.
operasional KSO-PP-BPL.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
43. PERJANJIAN-PERJANJIAN DAN KOMITMEN 43. SIGNIFICANT AGREEMENTS AND
PENTING (Lanjutan) COMMITMENTS (Continued)
Pada tanggal 26 Januari 2022, BPL, Entitas On January 26, 2022, BPL, a Subsidiary,
Anak, menandatangani Berita Acara signed Letter of Agreement between
Kesepakatan antara Perusahaan Umum Perusahaan Umum Pembangunan Perumahan
Pembangunan Perumahan Nasional (Perumnas) Nasional (Perumnas) and BPL (KSO PP-BPL)
dan BPL (KSO PP-BPL) mengenai kegiatan regarding the implementation operational
pelaksanaan operasional KSO PP-BPL. Jangka activities of KSO PP-BPL. The term of the
waktu perjanjian ini berlaku sampai dengan agreement was valid until March 31, 2022.
tanggal 31 Maret 2022.
a. Para pihak sepakat untuk menunggu hasil a. The parties agreed to wait for the audit result
audit BPKP atas pelaksanaan perjanjian. of BPKP on the implementation of the
Hasil audit tersebut akan dijadikan dasar agreement. The audit results will be used as
pertimbangan oleh BPL dani Perumnas the basis for consideration by BPL and
dalam pengambilan keputusan terhadap Perumnas in making decisions on the follow-
tindak lanjut pelaksanaan perjanjian. up of the agreement’s implementation.
b. Terkait dengan pelaksanaan kewajiban b. The implementation of KSO PP-BPL
manajemen KSO PP-BPL terhadap management obligations to consumers,
konsumen, penyelesaian perizinan, completion of permits, building
pengelolaan gedung, pihak ketiga, dan hal- management, third parties, and other
hal lain, tetap dapat dilaksanakan. matters can continue to be implemented.
c. Perumnas dan BPL akan memberikan surat c. Perumnas and BPL will provide the required
kuasa yang dibutuhkan kepada wakil procuration letter to the management
manajemen KSO PP-BPL untuk representative of KSO PP-BPL to implement
melaksanakan kegiatan operasional tersebut. these operational activities.
Proses Audit Tujuan Tertentu oleh BPKP telah The Specific Purpose Audit process by BPKP
selesai dilakukan dan hasil audit telah diterbitkan has been completed and the audit results were
pada tanggal 6 Desember 2022. BPKP issued on December 6, 2022. BPKP provided
memberikan rekomendasi kepada Direksi recommendations to the Board of Directors of
Perumnas untuk melakukan audit dan mengambil Perumnas to conduct an audit and take
upaya penyelesaian, serta kepada Dewan resolution actions, and to the Supervisory Board
Pengawas Perumnas untuk memantau langkah of Perumnas to monitor the follow-up measures
tindak lanjut yang dilakukan oleh Direksi taken by the Board of Directors of Perumnas.
Perumnas.
Perjanjian tersebut telah diperbarui beberapa This agreement has been amended several
kali, dengan perubahan terakhir pada tanggal times, with the latest amendment was on
2 Januari 2023, di mana BPL, Entitas Anak, dan January 2, 2023, when BPL, a Subsidiary, and
Perumnas menandatangani adendum Berita Perumnas signed an addendum Letter of
Acara Kesepakatan KSO PP-BPL. Jangka waktu Agreement KSO PP-BPL above. The term of
perjanjian ini berlaku sampai dengan tanggal the agreement was valid until
31 Desember 2025. December 31, 2025.
Sampai dengan tanggal penyelesaian laporan Until the completion date of these consolidated
keuangan konsolidasian ini diterbitkan, BPL tidak financial statements, BPL decided non-renewal
memperpanjang perjanjian sampai tercapai of agreement until all parties approved the
kesepakatan para pihak atas pengakhiran termination of KSO PP-BPL.
KSO PP-BPL.
Pada tanggal 8 Juli 2024, BPL telah mengajukan On July 8, 2024, BPL filed an application and
permohonan dan daftar bukti awal ke Badan an initial list of evidence to the Indonesian
Arbitrase Nasional Indonesia (BANI) atas perkara National Arbitration Board (BANI) for the
arbitrase yang diajukan terhadap Perumnas arbitration case submitted against Perumnas
terkait penghentian perjanjian concerning the termination of KSO PP-BPL
KSO PP - BPL (Catatan 47b). agreement (Note 47b).
e. Berdasarkan Akta Notaris oleh Elizabeth Karina e. Based on Notarial Deed of Elizabeth Karina
Leonita, S.H., M.Kn., No. 44, tanggal Leonita, S.H., M.Kn., No. 44 of dated
14 Oktober 2014, mengenai pengalihan 480 juta October 14, 2014 concerning the transfer of
saham yang milik Perusahaan di BJA kepada 480 million shares owned by the Company in
PT Gili Tirta Anugerah (GTA) sebesar BJA to PT Gili Tirta Anugerah (GTA) amounted
Rp800 miliar. to Rp800 billion.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
43. PERJANJIAN-PERJANJIAN DAN KOMITMEN 43. SIGNIFICANT AGREEMENTS AND
PENTING (Lanjutan) COMMITMENTS (Continued)
Berdasarkan Surat Utang sebagaimana terdapat Based on Debt Letter as stated in Notarial Deed
dalam Akta Notaris oleh Elizabeth Karina No. 45 of Elizabeth Karina Leonita, S.H., M.Kn.,
Leonita, S.H., M.Kn., No. 45 tanggal 14 Oktober dated October 14, 2014, GAP has receivables
2014, GAP memiliki tagihan kepada GTA from GTA amounted to Rp800 billion which will
sebesar Rp800 miliar yang akan diselesaikan be settled with a land area of 5,000,000 m2.
dengan tanah seluas 5.000.000 m2.
Berdasarkan Akta Notaris oleh Elizabeth Karina Based on Notarial Deed No. 3 of Elizabeth
Leonita, S.H., M.Kn., No. 3, tanggal Karina Leonita, S.H., M.Kn., dated
3 Februari 2016, GAP dan GTA menegaskan February 3, 2016, GAP and GTA reconfirmed
kembali ketentuan dalam Surat Utang dengan the provisions of the Debt Letter with a principal
jumlah pokok sebesar Rp800 miliar. GTA wajib amount of Rp800 billion. GTA was obliged to
melunasi utang selambat-lambatnya tanggal settle the debt at the latest by
28 Februari 2017. February 28, 2017.
Berdasarkan Akta Notaris oleh Elizabeth Karina Based on Notarial Deed No. 4 of Elizabeth
Leonita, S.H., M.Kn, No. 4, tanggal Karina Leonita, S.H., M.Kn., dated
3 Februari 2016, BJA telah mengikatkan diri February 3, 2016, BJA committed to sell land
untuk menjual tanah di kelurahan Sukarasa dan located in Sukarasa and Selawangi, Bogor with
Selawangi, Bogor seluas 5.000.000 m2 kepada an area of 5,000,000 m2 to GAP, a Subsidiary,
GAP, Entitas Anak, dengan harga sebesar for Rp917.38 billion. Payment will be made by
Rp917,38 miliar. Pembayaran akan dilakukan the transfer of GAP’s receivables on GTA to
dengan pengalihan piutang GAP atas utang GTA BJA as stipulated in the affirmation of Debt
kepada BJA sebagaimana diatur dalam Letter dated February 3, 2016, and the offset of
penegasan Surat Utang tanggal all receivables held by GAP in BJA amounting
3 Februari 2016, dan offset keseluruhan piutang to Rp117.38 billion.
yang dimiliki GAP di BJA sebesar
Rp117,38 miliar.
Tanah tersebut berstatus Sertifikat Hak Guna The above mentioned land is certified under the
Usaha (SHGU). Pada tahun 2018, GAP Right of Business Use Certificate (SHGU). In
menerima Surat Keputusan Menteri Agraria dan 2018, GAP received a Decree of the Minister of
Tata Ruang/Kepala Badan Pertanahan Nasional Agrarian and Spatial Planning/Head of the
(BPN) dengan No. 51/HGB/ KEM-ATR/BPN/2018 National Land Agency (BPN) with No.
yang ditandatangani pada tanggal 51/HGB/KEM-ATR/BPN/2018 signed on August
21 Agustus 2018 tentang pemberian Hak Guna 21, 2018 concerning the granting of the Building
Bangunan (HGB) atas nama BJA atas tanah Used Rights (HGB) to BJA over the former
bekas Hak Guna Usaha No. 18/Desa Siliwangi Right-to-Use land No. 18/Desa Siliwangi
seluas 3.394.500 m2 dan No. 19/Desa Siliwangi covering an area of 3,394,500 m2 and
seluas 307.050 m2 yang berakhir haknya pada No. 19/Desa Siliwangi covering an area of
tanggal 31 Desember 2014. 307,050 m2 , whose rights expired on
December 31, 2014.
Pada tanggal 1 Februari 2019, Perusahaan, On February 1, 2019, the Company, GAP) a
GAP, PT Sentul City Tbk (SC) dan PT Bukit Subsidiary, PT Sentul City Tbk (SC), and
Jonggol Asri (KUS/BJA) menandatangani PT Bukit Jonggol Asri (KUS/BJA) signed a
Kesepakatan Bersama untuk mengubah Collective Agreement to amend several
beberapa ketentuan dalam Akta Perjanjian provisions in the Deed of Transaction
Pelaksanaan Penyelesaian Transaksi dengan Settlement Agreement with Notarial Deed No.
Akta No. 1 Tanggal 3 Februari 2016. Adapun 1, dated February 3, 2016. The agreed changes
perubahan yang disepakati, antara lain: include:
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
43. PERJANJIAN-PERJANJIAN DAN KOMITMEN 43. SIGNIFICANT AGREEMENTS AND
PENTING (Lanjutan) COMMITMENTS (Continued)
1. Pengalihan tanah Kebun Menteng 1. Transfer of Kebun Menteng land (as
(sebagaimana dimaksud dalam Akta No. 1) referred to in Notarial Deed No. 1) from
dari KUS/BJA ke GAP. Dari total 500 ha KUS/BJA to GAP. Out of the total of 500 ha
tanah Kebun Menteng yang akan dialihkan of Kebun Menteng land to be transferred to
kepada GAP berubah menjadi berupa: GAP, it will be converted into:
a. Tanah Kebun Menteng seluas lebih a. Kebun Menteng Land with an area of
kurang 370 ha setelah diperoleh SHGB approximately 370 ha after obtaining
atas nama KUS/BJA (“Tanah Kebun SHGB on behalf of KUS/BJA (“Kebun
Menteng”). Menteng Land”).
b. Tanah terletak sekitar Jungleland seluas b. Land located around Jungleland with an
11,13 ha yang dijadikan tanah pengganti area of 11.13 ha, used as replacement
dari tanah lebih kurang 130 ha di Kebun land for approximately 130 ha in Kebun
Menteng (“Tanah Sentul”). Menteng (“Sentul Land”).
Pada tanggal 22 Maret 2019, GAP, Entitas Anak, On March 22, 2019, GAP, a Subsidiary, sent a
mengirim surat teguran untuk KUS/BJA dan SC warning letter to KUS/BJA and SC regarding
mengenai kelanjutan Pokok-Pokok Kesepakatan the continuation of the Agreement Principles
pada tanggal 1 Februari 2019. dated on February 1, 2019.
Pada tanggal 14 Agustus 2019, SHGB atas On August 14, 2019, the SHGB of the
tanah seluas lebih kurang 370 ha yang terdiri dari approximately 370 ha land, consisting of
5 SHGB telah terbit atas nama BJA. 5 SHGB, was issued under the name of BJA.
2. SC atau KUS/BJA akan menyelesaikan 2. SC or KUS/BJA will complete the
pengurusan SHGB atas tanah Kebun processing of SHGB for approximately
Menteng seluas lebih kurang 370 ha, 370 ha Kebun Menteng land, with the
dengan ketentuan bahwa SHGB tersebut requirements that the SHGB must be
sudah harus diterbitkan oleh Kantor BPN issued by the BPN Office Bogor no later
Kabupaten Bogor selambat-lambatnya pada than March 11, 2019. The original SHGB
tanggal 11 Maret 2019. SHGB asli harus must be submitted to GAP not later than
diserahkan kepada GAP paling lambat March 12, 2019. If the SHGB is submitted
tanggal 12 Maret 2019. Jika terlambat late, SC or KUS/BJA will be subject to a
menyerahkan SHGB tersebut, maka SC atau penalty amounting to Rp10 million per day
KUS/BJA akan dikenakan penalti sebesar of delay until the SHGB is submitted, with a
Rp10 juta per hari keterlambatan sampai maximum delay period not more than 10
dengan diserahkannya SHGB tersebut, calendar days.
dengan ketentuan bahwa keterlambatan
tidak boleh lebih dari 10 hari kalender.
3. Semua sertifikat dan surat-surat asli atas 3. All original certificates and letters on
tanah pengganti diserahkan kepada GAP replacement land were submitted to GAP at
pada saat ditandatanganinya Pokok-Pokok the time of signing of the Principles of this
Kesepakatan ini. Agreement.
4. Selama transaksi pengalihan atas tanah- 4. As long as the transfer of these lands has
tanah tersebut belum dapat dilaksanakan, not been carried out, SC and GAP will sign
SC dan GAP akan menandatangani suatu a borrow-to-use agreement and power of
perjanjian pinjam pakai dan hak kuasa attorney to GAP or other parties appointed
kepada GAP atau pihak lain yang ditunjuk by GAP to control and utilize these lands.
oleh GAP untuk menguasai dan The grant of power of attorney would be
memanfaatkan tanah-tanah tersebut. made not later than March 12, 2019.
Pemberian kuasa akan dilakukan selambat-
lambatnya pada tanggal 12 Maret 2019.
Pada tanggal 7 September 2021 dan On September 7, 2021 and October 4, 2021,
4 Oktober 2021, GAP, PT First Financo (Financo) GAP, PT First Financo (Financo) and
dan PT Danatama Kapital Investama (sebagai PT Danatama Kapital Investama (as guarantor)
penjamin) telah menandatangani Kesepakatan signed the Rights Transfer Agreement whereby
Pengalihan Hak di mana GAP, Financo dan BJA GAP, Financo and BJA agreed to realize the
telah menyetujui untuk merealisasikan pembelian purchase of seven (7) ha of Sentul land with the
tujuh (7) ha Tanah Sentul dengan sertifikat hak right of use certificates under the name of
guna atas nama PT Sentul City Tbk (SC). Para PT Sentul City Tbk (SC). The parties, BJA and
pihak, BJA dan SC telah sepakat untuk membuat SC, agreed that the Sale and Purchase of 7 ha
Akta Jual Beli 7 ha Tanah Sentul secara of Sentul land will be entered directly between
langsung dengan Financo dan SC. Financo and SC.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
43. PERJANJIAN-PERJANJIAN DAN KOMITMEN 43. SIGNIFICANT AGREEMENTS AND
PENTING (Lanjutan) COMMITMENTS (Continued)
Berdasarkan Akta Notaris No. 106 dari Elizabeth Based on Notarial Deed No. 106 of Elizabeth
Karina Leonita, S.H., M.Kn., tanggal Karina Leonita, S.H., M.Kn., dated
24 Juni 2022, GAP dan BJA telah sepakat June 24, 2022, GAP and BJA agreed to cancel
membatalkan Perjanjian Jual Beli Tanah Kebun the Sale and Purchase Agreement for 500 ha of
Menteng seluas 500 ha karena tanah yang Kebun Menteng Land because the land object
menjadi objek pengalihan telah berubah yaitu has changed to 377 ha of Kebun Menteng land
menjadi tanah Kebun Menteng seluas 377 ha and 10.7 ha of Sentul Land. A portion of the
dan tanah Sentul seluas 10,7 ha. Bagian dari hak Sentul Land rights, measuring 70,705 m2 (7 ha),
atas tanah Sentul tersebut, yaitu seluas has been transferred to Financo, thus, GAP’s
70.705 m2 (7 ha) telah dialihkan kepada Financo, remaining right over Sentul land is 3.6 ha. The
sehingga hak GAP atas pembelian tanah Sentul obligations and commitments of BJA to transfer
tinggal tersisa adalah 3,6 ha. Kewajiban dan Kebun Menteng Land and the remaining Sentul
komitmen BJA untuk mengalihkan Tanah Kebun Land to the Company or any other parties
Menteng dan sisa Tanah Sentul tersebut kepada appointed by GAP has been regulated in the
Perusahaan atau pihak lain yang ditunjuk oleh Notarial Deed.
GAP diatur dalam Akta Notaris tersebut.
Pada tanggal 24 Juni, 2022, GAP dan On June 24, 2022, GAP and PT Fit Propertindo
PT Fit Propertindo Jaya (FPJ) telah Jaya (FPJ) signed an agreement regarding the
menandatangani perjanjian Cessie dan Transfer of Receivables and Rights (Cessie),
Pengalihan Hak, di mana FPJ menerima whereby FPJ received the transfer of rights to
pengalihan hak atas penagihan bagian piutang collect a portion of GAP’s receivables from GTA
GAP pada GTA sebesar Rp12,2 miliar dan amounting to Rp12.2 billion and the transfer of
pengalihan hak atas pembelian Tanah Sentul rights to purchase1 ha of Sentul Land with.
seluas 1 ha. Setelah pengalihan tersebut, sisa After the transfer, GAP’s remaining rights over
hak GAP atas tanah Sentul yang belum dialihkan Sentul Land that have not been transferred is
sebesar 2,6 ha. 2.6 ha.
Pembayaran atas harga Cessie piutang tersebut The payment for the price of the transferred
dilakukan dalam bentuk penyerahan sebidang receivables (cessie) is in the form of handing
tanah seluas 1 ha, yang terletak di desa over 1 ha of land, located in Mulyaharja village,
Mulyaharja, Kawasan Bogor Nirwana Residence, Bogor Nirwana Residence, to GAP.
kepada GAP.
Pada tanggal 8 Desember 2023, GAP dan On December 8, 2023, GAP and
PT Maju Sukses Nusajaya (MSN) telah PT Maju Sukses Nusajaya (MSN) signed a
menandatangani perjanjian Pengalihan Hak, di Transfer of Rights agreement whereby MSN
mana MSN menerima pengalihan hak atas received the right to purchase Kebun Menteng
pembelian Tanah Kebun Menteng seluas 80 ha. Land with an area of 80 ha. After the transfer,
Setelah pengalihan tersebut, sisa hak GAP atas GAP’s remaining rights over Kebun Menteng
tanah Kebun Menteng yang belum dialihkan Land that had not been transferred was 297 ha.
sebesar 297 ha.
Pada tanggal 25 Juni 2024, GAP dan On June 25, 2024, GAP and
PT Berkah Alam Asri (BAA) menandatangani PT Berkah Alam Asri (BAA) signed a Transfer
Perjanjian Pengalihan Hak, di mana BAA of Rights agreement, whereby BAA received
menerima hak untuk membeli tanah Kebun the right to purchase Kebun Menteng land with
Menteng seluas 30 ha. Pada tanggal yang sama an area of 30 ha. On the same date, GAP and
GAP dan PT Bhakti Cahaya Inti Perkasa (BCIP) PT Bhakti Cahaya Inti Perkasa (BCIP) delivered
mengirimkan Perjanjian Pengalihan Hak, di mana a Transfer of Rights agreement, whereby BCIP
BCIP menerima hak untuk membeli tanah Kebun received the right to purchase Kebun Menteng
Menteng seluas 15 ha. Land with an area of 15 ha.
Setelah pengalihan tersebut, sisa hak GAP atas After the transfer, the GAP’s remaining right
tanah Kebun Menteng yang belum dialihkan over Kebun Menteng land that has not been
sebesar 252,6 ha. transferred is 252.6 ha.
Pada tanggal 13 Desember 2024, GAP On December 13, 2024, GAP entered into an
menandatangani Perjanjian Rencana Investasi Investment Plan Agreement with GTA, thus
dengan GTA, oleh karena itu, GAP GAP reclassified the receivable from GTA as
mengklasifikasikan kembali piutang dari GTA non-current assets.
sebagai aset tidak lancar.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
43. PERJANJIAN-PERJANJIAN DAN KOMITMEN 43. SIGNIFICANT AGREEMENTS AND
PENTING (Lanjutan) COMMITMENTS (Continued)
Pada tanggal 24 Juni 2025 pemegang saham On June 24, 2025, GTA’s shareholders
GTA telah menyetujui konversi piutang GAP approved the conversion of the GAP's
pada GTA sebesar Rp781,3 miliar menjadi receivables from GTA amounting to
setoran modal saham GAP di GTA (Catatan 5). Rp781.3 billion as the GAP's share capital
contribution to GTA (Note 5).
f. Pada tanggal 26 September 2014, f. On September 26, 2014, PT Wijaya Karya
PT Wijaya Karya (Persero) Tbk (WIKA) dan (Persero) Tbk (WIKA) and MMS, a Subsidiary,
MMS, Entitas Anak, melakukan perjanjian di signed an agreement, in the presence of a
hadapan Notaris Yunita Permatasari S.H., Notary of Yunita Permatasari, S.H., No. 8 dated
No. 8 tanggal 26 September 2014, sehubungan September 26, 2014, in connection with
dengan investasi, pengembangan, dan investment, development, and property
pembangunan properti dan fasilitasnya di construction and its facilities in Jl. Kahuripan
Jl. Kahuripan Raya, Kavling 23, 25 dan 27, Raya, Kavling 23, 25 and 27, Sidoarjo, East
Sidoarjo, Jawa Timur. Java.
Sesuai dengan Pasal 5 dalam perjanjian ini, In accordance with Article 5 of this agreement,
sebagai bentuk Kontribusi Penyertaan Modal as a form of Contribution of Investment in
Kerja dan Penyertaan Lainnya, MMS, Entitas Working Capital and Other Investments, MMS,
Anak, akan menyerahkan tanah yang dikuasai a Subsidiary, will hand over the land controlled
dan dimiliki MMS, Entitas Anak, sementara WIKA and owned by MMS, a Subsidiary, while WIKA
akan menyediakan seluruh modal kerja yang will provide all of the working capital required for
dibutuhkan dalam pelaksanaan Kerja Sama the implementation of this Joint Operation
Operasi (KSO) ini. Tanah yang diserahkan antara (KSO). The lands handed over in this joint
lain berlokasi di: operation are located in:
a. Desa Entalsewu, Kecamatan Buduran, a. Entalsewu Village, Subdistrict of Buduran,
Kabupaten Sidoarjo, sesuai dengan: SHGB Sidoarjo District, according to: SHGB No.
No. 41 seluas 3.735 m2 dengan 41 with an area of 3,735 m2 and a survey
surat ukur No. 00001/L5.01/2006 tanggal certificate No. 00001/L5.01/2006 dated
15 Februari 2006; SHGB No. 1376 seluas February 15, 2006; SHGB No. 1376 with an
1.521 m2 dengan Surat Ukur area of 1,521 m2 and a survey
No. 00016/12101501/2013 tanggal certificate No.00016/12101501/2013 dated
28 Agustus 2013; dan SHGB No. 1377 seluas August 28, 2013; and SHGB No.1377 with
4.310 m2 dengan Surat Ukur an area of 4,310 m2 and a survey
No. 00016/12101501/2013 tanggal certificate No.00016/12101501/2013 dated
28 Agustus 2013. August 28, 2013.
b. Desa Sumput, Kecamatan Buduran, b. Sumput Village, Subdistrict of Buduran,
Kabupaten Sidoarjo, sesuai dengan: SHGB Sidoarjo District, according to: SHGB
No. 3190 seluas 4.138 m2 dengan Surat Ukur No. 3190 with an area of 4,138 m2 and a
No. 01999/Sumput/2014 tanggal 26 Mei 2014; survey certificate No. 01999/Sumput/2014
dan SHGB No. 3189 seluas 470 m2, dengan dated May 26, 2014; and SHGB No. 3189
Surat Ukur No. 01998/Sumput/2014 tanggal with an area of 470 m2 and a survey
26 Mei 2014. certificate No. 01998/Sumput/2014 dated
May 26, 2014.
Jumlah keseluruhan tanah seluas 14.174 m2, The total of land is 14,174 m2, while the land
sedangkan tanah yang seharusnya diserahkan that should have been handed over is
seluas 12.000 m2. Terdapat selisih luas tanah 12,000 m2. There is a difference of land
seluas 2.174 m2, dan atas selisih tersebut akan covering of 2,174 m2, and it would be an
dibuatkan adendum perjanjian. Atas selisih luas addendum of this difference. Due to the
tanah tersebut, pada tanggal 13 Januari 2016 difference in land covering, on
telah dibuat adendum mengenai perubahan January 13, 2016, an addendum was made
penyerahan tanah berupa SHGB, yang regarding the change in the transfer of land in
semula SHGB No. 1377 seluas 4.310 m2, the form of SHGB, which was originally SHGB
dengan Surat Ukur No. 00017/1210501/2013 No. 1377 with an area of 4,310 m2, with Letter
tanggal 28 Agustus 2013 menjadi SHGB of Measurement No. 00017/1210501/2013
No. 1429 seluas 2.136 m2 dengan dated August 28, 2013 became SHGB No.
Surat Ukur No. 00086/Entalsewu/2014 1429 with an area of 2,136 m2 with Letter of
tanggal 5 November 2014. Measurement No. 00086/Entalsewu/2014
dated November 5, 2014.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
43. PERJANJIAN-PERJANJIAN DAN KOMITMEN 43. SIGNIFICANT AGREEMENTS AND
PENTING (Lanjutan) COMMITMENTS (Continued)
Pasal 5 butir 5 dalam perjanjian ini menyebutkan Article 5 point 5 of this agreement, states that
bahwa WIKA dan MMS, Entitas Anak, sepakat WIKA and MMS, a Subsidiary, agreed that the
bahwa nilai tanah yang diserahkan MMS, Entitas value of land handed over by MMS, a
Anak, sebesar Rp3 juta per m2 dan jumlah Subsidiary, amounted to Rp3 million per m2 and
partisipasi MMS sebesar Rp36 miliar atau 40% the total participation of MMS amounted to
dari jumlah seluruh partisipasi modal. Rp36 billion or 40% of the total participation.
WIKA menyediakan seluruh modal kerja yang WIKA provides all of the working capital
dibutuhkan dalam pelaksanaan KSO sesuai required for the implementation of the KSO in
dengan rencana bisnis yang telah disepakati. accordance with the agreed business plan.
Partisipasi WIKA sebesar Rp54 miliar atau WIKA’s participation amounted to Rp54 billion
sebesar 60% dari jumlah seluruh partisipasi. or 60% of the total participation.
Pasal 11 mengenai Pembagian Keuntungan/ Article 11 regarding the Profit Sharing/Profit and
Laba dan Tanggung Jawab atas Kerugian dalam Responsibility for Losses in this KSO
perjanjian KSO ini, WIKA dan MMS, Entitas agreement states that WIKA and MMS, a
Anak, akan mendapatkan pembagian Subsidiary, will receive profit sharing from the
keuntungan dari hasil ekonomis KSO sebesar KSO profits in proportion to their respective
persentase masing-masing partisipasinya. participation percentages.
g. Pada tanggal 7 September 2015, PT Permata g. On September 7, 2015, PT Permata Sakti
Sakti Mandiri (PSM) dan BSU, Entitas Anak, Mandiri (PSM) and BSU, a Subsidiary, signed a
telah menandatangani Perjanjian Pinjam Funding and Borrowing Agreement which could
Meminjam yang Dapat Dikonversi Menjadi be converted into shares ownership with a credit
Saham dengan pagu pinjaman sebesar ceiling amounting to Rp45 billion and
Rp45 miliar dan tidak dikenakan bunga. non-interest bearing rate. The agreement will be
Perjanjian tersebut akan berakhir lima (5) tahun due in five (5) years from the date of signing the
sejak penandatanganan perjanjian. Perjanjian ini agreement. This agreement has been renewed,
telah diperbarui, dengan perubahan terakhir akan with the latest will be due on August 10, 2030 .
berakhir pada tanggal 10 Agustus 2030.
Pada tanggal 20 Mei 2016, PSM dan BPL, On May 20, 2016, PSM and BPL, Subsidiary,
Entitas Anak, menandatangani Perjanjian Pinjam signed a Funding and Borrowing Agreement
Meminjam yang Dapat Dikonversi Menjadi which could be converted into shares ownership
Saham dan tidak dikenakan bunga. Perjanjian and non-interest bearing rate. The agreement
tersebut akan berakhir lima (5) tahun sejak will be due in five (5) years from the date of
penandatanganan perjanjian. Perjanjian ini telah signing the agreement. This agreement has
diperbarui, dengan perubahan terakhir akan been renewed, with the latest will be due on
berakhir pada tanggal 20 Mei 2031 May 20, 2031 (Note 38c).
(Catatan 38c).
h. Pada tanggal 25 September 2020, PT Graha h. On September 25, 2020, PT Graha Multi Insani
Multi Insani (GMI) menandatangani Perjanjian (GMI) signed a Sale and Purchase Agreement
Pengikatan Jual Beli (PPJB) Tanah, serta proyek (PPBJ) of Land, and the Hadiningrat project with
Hadiningrat dengan PT Yasa Patria Perkasa PT Yasa Patria Perkasa (YPP), agreeing that
(YPP) dengan kesepakatan bahwa GMI menjual GMI would sell the land and the Hadiningrat
tanah dan proyek Hadiningrat yang terletak di project located on the land for a value of
atas tanah dengan nilai sebesar Rp20,0 miliar, Rp20.0 billion, with a gradual payment system
dengan sistem pembayaran bertahap selama over the next seven (7) months. Subsequently,
tujuh (7) bulan ke depan. Selanjutnya, YPP YPP agreed to return the down payment of
sepakat melakukan pengembalian atas uang Rp10.3 billion to the apartment customers for 55
muka sebesar Rp10,3 miliar kepada konsumen apartment units. Additionally, GMI and YPP
apartemen atas 55 unit apartemen. Selain itu, agreed that the down payment for 74 units
GMI dan YPP sepakat bahwa uang muka untuk already received by GMI would become the right
74 unit yang telah diterima GMI menjadi hak dan and property of GMI, and the trade payable to
milik GMI, serta utang usaha kepada YPP YPP amounting to Rp40.2 billion would be paid
sebesar Rp40,2 miliar akan terlunasi (Catatan 9 off (Notes 9 and 21).
dan 21).
Perjanjian ini telah diperbarui dan waktu ke This agreement has been amended several
waktu, dengan perubahan terakhir pada tanggal times, the latest was amended on
17 Juni 2022. June 17, 2022.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
43. PERJANJIAN-PERJANJIAN DAN KOMITMEN 43. SIGNIFICANT AGREEMENTS AND
PENTING (Lanjutan) COMMITMENTS (Continued)
i. Pada tanggal 27 Oktober 1995, BSU i. On October 27, 1995, BSU obtained approval
mendapatkan persetujuan dari Gubernur Provinsi from the Governor of DKI Jakarta related to the
DKI Jakarta terkait dengan pengalihan Perjanjian transfer of the Joint Venture Agreement
Kerja sama tentang Penataan, Pengembangan, regarding the Arrangement, Development,
Pembangunan dan Pengelolaan Gelanggang Construction and Management of the Soemantri
Olahraga Mahasiswa Soemantri Brodjonegoro, Brodjonegoro Student Sports Complex and H.
dan Komplek Seni Budaya dan Pusat Perfilman Usmar Ismail Cultural Arts Complex and Film
H. Usmar Ismail, Kuningan, Jakarta Selatan. Center, Kuningan, South Jakarta.
Perjanjian ini telah diperpanjang beberapa kali, This agreement has been extended several
terakhir pada tanggal 31 Desember 2021, di times, with the latest on December 31 2021,
mana BSU dan Pemerintah Provinsi DKI whereby BSU and the DKI Provincial
menandatangani perjanjian tambahan Government signed an additional agreement
(Addendum II). Addendum ini mengubah (Addendum) II. This addendum modified the use
pemanfaatan Barang Milik Daerah dari Bangun, of Regional Property from Build, Use, and
Guna, Serah menjadi kerja sama untuk Transfer to a cooperation for the land utilization
pemanfaatan lahan kawasan Gelanggang in the Soemantri Brodjonegoro Student Sports
Mahasiswa Soemantri Brodjonegoro (GMSB). Complex (GMSB). This agreement is set for a
Perjanjian ini ditetapkan untuk jangka waktu 30-year period and may be extended in
30 tahun dan dapat diperpanjang sesuai dengan accordance with the agreement.
ketentuan perjanjian.
44. TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN 44. FINANCIAL RISK MANAGEMENT OBJECTIVE
KEUANGAN AND POLICIES
MANAJEMEN RISIKO RISK MANAGEMENT
Dalam aktivitas usahanya sehari-hari, Grup In its daily business activities, the Group is exposed
dihadapkan pada berbagai risiko. Risiko utama yang to risks. The main risks faced by the Group arising
dihadapi Grup yang timbul dari instrumen keuangan from its financial instruments are market risks (i.e.,
adalah risiko pasar (risiko tingkat suku bunga, dan interest rate risk and foreign exchange rate risk),
risiko nilai tukar mata uang asing), risiko kredit dan credit risk and liquidity risk. The core function of the
risiko likuiditas. Fungsi utama dari manajemen risiko Group’s risk management is to identify all key risks
Grup adalah untuk mengidentifikasi seluruh risiko for the Group, measure these risks and manage the
kunci, mengukur risiko-risiko ini dan mengelola posisi risk positions in accordance with its policies and the
risiko sesuai dengan kebijakan dan risk appetite Group’s risk appetite. The Group’s management
Grup. Manajemen Grup secara rutin menelaah regularly reviews its risk management policies and
kebijakan dan sistem manajemen risiko untuk systems to reflect changes in markets, products and
menyesuaikan dengan perubahan di pasar, produk best market practices.
dan praktik pasar terbaik.
Direksi Grup menelaah dan menyetujui kebijakan The Group’s directors review and approve the
untuk mengelola risiko-risiko yang dirangkum di policies for managing risks which are summarized
bawah ini: below:
Risiko Pasar Market Risks
Risiko pasar adalah risiko di mana nilai wajar dari Market risk is the risk that the fair value of future
arus kas masa depan dari suatu instrumen keuangan cash flows of a financial instrument will fluctuate
akan berfluktuasi karena perubahan harga pasar. because of changes in market prices. The Group is
Grup dipengaruhi oleh risiko pasar, terutama risiko exposed to market risks, in particular, interest rate
tingkat suku bunga, risiko nilai tukar mata uang asing, risk, foreign exchange rate risk, commodity price risk
risiko harga komoditas dan risiko harga saham. and stock price risk.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
44. TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN 44. FINANCIAL RISK MANAGEMENT OBJECTIVE
KEUANGAN (Lanjutan) AND POLICIES (Continued)
Risiko Tingkat Suku Bunga Interest Rate Risk
Risiko tingkat suku bunga adalah risiko di mana nilai Interest rate risk is the risk that the fair value or
wajar atau arus kas masa depan dari suatu instrumen future cash flows of a financial instrument will
keuangan berfluktuasi karena perubahan tingkat suku fluctuate because of changes in market interest
bunga pasar. Pengaruh dari risiko perubahan tingkat rates. The Group exposure to the risk of changes in
suku bunga pasar berhubungan dengan utang bank market interest rates relates primarily to the Group’s
jangka pendek dan jangka panjang dari Grup yang short-term and long-term bank loans with floating
dikenakan tingkat suku bunga mengambang. interest rates.
Grup didanai dengan utang bank yang dikenai bunga. The Group is financed through interest-bearing bank
Oleh karena itu, eksposur Grup tertentu rentan loans. Therefore, the Group’s exposures to market
terhadap risiko pasar untuk perubahan tingkat suku risk for changes in interest rates relate primarily to
bunga terutama sehubungan dengan utang bank their short-term and long-term bank loans. The
jangka pendek dan jangka panjang. Kebijakan Grup Group’s policies are to obtain the most favorable
adalah mendapatkan tingkat suku bunga yang paling interest rates available without increasing their
menguntungkan tanpa meningkatkan eksposur foreign currency exposure by managing their
terhadap mata uang asing, yaitu dengan interest cost.
mengendalikan beban bunga.
Grup mengurangi risiko tingkat suku bunga dengan The Group reduces interest rate risk by managing
mengelola penerimaan (terutama yang melekat pada revenues (mainly from bank accounts and time
rekening bank dan deposito berjangka) dan deposits) and payments (mainly for interest
pembayaran (terutama beban bunga, penjadwalan expense, scheduling short-term and long-term bank
utang bank jangka pendek dan panjang). loans).
Jika tingkat suku bunga pinjaman naik atau turun If loan interest rates increase or decrease by 5%
sebesar 5% dibandingkan dengan tingkat suku bunga compared to loan interest rate on
pinjaman pada tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024 (assuming all other
(dengan semua variabel lainnya dianggap tidak variables remain unchanged), the loss before
berubah), maka rugi sebelum taksiran manfaat provision for tax benefit (expenses) of the Group for
(beban) pajak Grup untuk tahun yang berakhir pada the years ended December 31, 2025 dan 2024 will
tanggal 31 Desember 2025 dan 2024 masing-masing decrease or increase, respectively, by approximately
akan turun atau naik sebesar Rp3,88 miliar dan Rp3.88 billion and Rp3.77 billion, respectively.
Rp3,77 miliar.
Risiko Nilai Tukar Mata Uang Asing Foreign Exchange Rate Risk
Risiko nilai tukar mata uang asing adalah risiko di Foreign exchange risk is the risk that the fair value
mana nilai wajar atau arus kas masa mendatang dari or future cash flows of a financial instrument will
suatu instrumen keuangan terpengaruh karena fluctuate because of changes in foreign exchange
perubahan dari nilai tukar mata uang asing. Pengaruh rates. The influence of the risk of changes in foreign
dari risiko perubahan nilai tukar mata uang asing currency rates primarily from restricted funds, short-
terutama berasal dari dana dalam pembatasan, utang term other payables and short-term bank loans
lain-lain jangka pendek dan utang bank jangka which are mainly denominated in United States
pendek yang terutama menggunakan mata uang Dollar.
Dolar Amerika Serikat.
Pengaruh fluktuasi nilai tukar atas Grup terutama The Group’s exposure to exchange rate fluctuations
berasal dari nilai tukar antara Dolar Amerika Serikat mainly come from the exchange rate between the
dengan Rupiah. Bagian signifikan dari risiko nilai United States Dollar and Rupiah. The significant
tukar mata uang asing terutama berasal dari liabilitas portion of the foreign exchange risk is mainly
jangka pendek dan jangka panjang dalam Dolar contributed by United States Dollar denominated
Amerika Serikat. short-term and long-term liabilities.
Grup memonitor secara ketat fluktuasi dari nilai tukar The Group closely monitors the foreign exchange
mata uang asing sehingga dapat mengambil langkah- rate fluctuations and market expectations so it can
langkah yang paling menguntungkan Grup pada take necessary actions that benefited most to Group
waktu yang tepat. in due time.
Manajemen Grup menganggap tidak perlu melakukan The Group’s management currently does not
transaksi forward/swap mata uang asing saat ini. consider the necessity to enter into any currency
forward/swaps.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
44. TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN 44. FINANCIAL RISK MANAGEMENT OBJECTIVE
KEUANGAN (Lanjutan) AND POLICIES (Continued)
Pada tanggal 31 Desember 2025 dan 2024, Grup As of December 31, 2025 and 2024, the Group has
mempunyai aset dan liabilitas moneter dalam mata monetary assets and liabilities denominated in
uang asing sebagai berikut: foreign currencies as follows:
2025
Mata Uang
Asing/
Foreign
Currencies Setara Rupiah/
(Angka Penuh/ Equivalent in
Full Amount ) Rupiah
Aset: Asset:
Kas di bank US$ 23.424 393 Cash in banks
Liabilitas: Liabilities:
Utang bank jangka pendek US$ 200.000 3.356 Short-term bank loans
Utang lain-lain US$ 2.112.212 35.447 Other payables
Liabilitas moneter Monetary liabilities
dalam mata uang in foreign
asing - neto US$ (2.288.788) (38.410) currency - net
2024
Mata Uang
Asing/
Foreign
Currencies Setara Rupiah/
(Angka Penuh/ Equivalent in
Full Amount ) Rupiah
Aset: Asset:
Kas di bank US$ 10.040 162 Cash in banks
Liabilitas: Liability:
Utang lain-lain US$ 2.173.197 35.123 Other payables
Liabilitas moneter Monetary liability
dalam mata uang in foreign
asing - neto US$ (2.163.157) (34.961) currency - net
Berdasarkan estimasi manajemen, sampai dengan Based on management’s estimate, until the Group’s
tanggal pelaporan Grup berikutnya, kurs Rupiah next reporting date, the exchange rate of Rupiah
terhadap Dolar Amerika Serikat dapat against United States Dollar may weaken/strengthen
melemah/menguat 5% dibandingkan kurs pada by 5% compared to the exchange rate as of
tanggal 31 Desember 2025 dan 2024. December 31, 2025 and 2024.
Jika, pada tanggal 31 Desember 2025 dan 2024, If, as of December 31, 2025 and 2024, Rupiah had
Rupiah melemah/menguat 5% terhadap mata uang weakened/strengthened by 5% against United
Dolar Amerika Serikat, dengan seluruh variabel lain States Dollar, with all other variables held constant,
tetap, maka laba rugi dan ekuitas pada tahun yang profit or loss and equity for the years ended
berakhir pada tanggal 31 Desember 2025 dan 2024, December 31, 2025 and 2024, would have a
akan berupa penurunan/peningkatan masing-masing decrease/an increase of approximately
sekitar Rp1,92 miliar dan Rp1,75 miliar. Rp1.92 billion and Rp1.75 billion, respectively.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
44. TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN 44. FINANCIAL RISK MANAGEMENT OBJECTIVE
KEUANGAN (Lanjutan) AND POLICIES (Continued)
Risiko Harga Komoditas Commodity Price Risk
Kebijakan Grup untuk meminimalkan risiko yang The Group’s policy is to minimize the risks arising
berasal dari fluktuasi harga komoditas adalah dengan from the fluctuations in commodity prices by
menjaga tingkat kestabilan biaya pembangunan. maintaining the stability level of development costs.
Risiko Harga Saham Stock Price Risk
Risiko harga saham adalah risiko di mana nilai wajar Stock price risk is the risk that the fair value of future
dari arus kas masa depan dari suatu instrumen cash flows of a financial instrument will fluctuate
keuangan akan berfluktuasi karena perubahan harga because of changes in the stock market.
saham di pasar.
Grup mengelola risiko pasar dengan secara rutin The Group manages market risk by regularly
melakukan evaluasi terhadap kinerja keuangan serta evaluating the financial performance and always
selalu memantau perkembangan pasar global. monitors the development of the global market.
Risiko Kredit Credit Risk
Risiko kredit adalah risiko bahwa Grup akan Credit risk is the risk that the Group will incur a loss
mengalami kerugian yang timbul dari pelanggan, klien arising from the customer, client or other party who
atau pihak lawan yang gagal memenuhi kewajiban failed to meet their contractual obligations. There is
kontraktual mereka. Tidak ada risiko kredit yang no significant concentration of credit risk. The Group
terpusat secara signifikan. Grup mengelola dan manages and controls credit risk by setting limits of
mengendalikan risiko kredit dengan menetapkan acceptable risk for customers and monitoring the
batasan jumlah risiko yang dapat diterima untuk exposure associated with these restrictions.
pelanggan dan memantau eksposur terkait dengan
batasan-batasan tersebut.
Grup melakukan hubungan usaha hanya dengan The Group conducts business relationships only
pihak ketiga yang diakui dan kredibel. Grup memiliki with recognized and credible third parties. The
kebijakan untuk semua pelanggan yang akan Group has a policy to go through customer credit
melakukan perdagangan secara kredit harus melalui verification procedures. In addition, the amount of
prosedur verifikasi kredit. Sebagai tambahan jumlah receivables are monitored continuously to reduce
piutang dipantau secara terus menerus untuk the risk for loss for impairment of trade receivables.
mengurangi risiko kerugian penurunan nilai piutang
usaha.
Grup meminimalkan keterlambatan pembayaran atas The Group minimizes its credit risk on trade
piutang usaha yang timbul dari pembeli properti receivables from property buyers by imposing
dengan mengenakan denda atas keterlambatan penalties on late payments and fines on cancellation
pembayaran, pembatalan penjualan dengan denda of sale and no handovers of units if receivable is not
pembatalan dan apabila penjualan belum dilunasi, yet fully paid in order for the Group to resale such
tidak dilakukan serah terima unit yang dijual, units, therefore the Group can resell the properties
sehingga dapat dilakukan penjualan kembali properti by claimed of the loss of sale those properties.
dengan dikenakan klaim atas kerugian yang timbul
dari penjualan tersebut.
Untuk risiko kredit yang timbul dari penyewa properti Credit risk exposure on trade receivables from
investasi dilakukan dengan cara meminta penyewa tenants is minimized by requiring the tenants to pay
untuk memberikan deposit dalam bentuk tunai atau rent in advance prior to the effectiveness of the
bank garansi untuk sewa selama tiga (3) bulan, serta lease term and lease deposit for three (3) months in
membayar uang muka sewa sebelum masa sewa the form of cash or bank guarantee.
berlaku.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
44. TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN 44. FINANCIAL RISK MANAGEMENT OBJECTIVE
KEUANGAN (Lanjutan) AND POLICIES (Continued)
Tabel berikut ini memberikan informasi mengenai The following table provides information regarding
maksimum risiko kredit yang dihadapi oleh Grup pada the maximum credit risk exposure of the Group as of
tanggal 31 Desember 2025 dan 2024: December 31, 2025 and 2024:
2025 2024
Kas di bank dan setara kas 129.587 112.700 Cash in banks and cash equivalents
Piutang usaha - neto 310.930 332.464 Trade receivables - net
Piutang lain-lain - neto 72.286 41.375 Other receivables - net
Dana dalam pembatasan 39.118 43.681 Restricted funds
Piutang pihak berelasi - neto 1.494 9.544 Due from related parties - net
Piutang lain-lain jangka panjang 5.104 779.318 Long-term other receivables
Penyertaan dalam saham biasa yang Investments in unquoted
tidak memiliki kuotasi pasar 102.680 102.680 ordinary shares
Aset lain-lain Other assets
Uang jaminan 7.646 1.926 Security deposits
Total 668.845 1.423.688 Total
Tabel berikut memberikan kualitas kredit dan analisis The following table provides the credit quality and
umur aset keuangan Grup sesuai dengan peringkat age analysis of the Group’s financial assets
kredit debitur pada tanggal 31 Desember 2025 dan according to the Group’s credit ratings of debtors as
2024: of December 31, 2025 and 2024:
2025
Belum Jatuh Telah Jatuh Tempo Tetapi Belum Diturunkan Nilainya/
Tempo Dan Past Due But Not Impaired
Tidak Ada 31 Hari Telah Jatuh
Penurunan Sampai Tempo Dan
Nilai/ Sampai 90 Hari/ Lebih Dari Diturunkan
Neither Past 30 Hari/ 31 Days 90 Hari/ Nilainya/
Due Nor Up To Up To Over Past Due And Total/
Impaired 30 Days 90 Days 90 Days impaired Total
Kas di bank dan setara kas 129.587 - - - - 129.587 Cash in banks and cash equivalents
Piutang usaha 7.483 22.770 25.826 254.851 180.890 491.820 Trade receivables
Piutang lain-lain - - - 72.286 8.919 81.205 Other receivables
Dana dalam pembatasan 39.118 - - - - 39.118 Restricted funds
Piutang pihak berelasi 242 61 450 741 53.044 54.538 Due from related parties
Piutang lain-lain jangka panjang 203 - - 4.901 1.151 6.255 Long-term other receivables
Penyertaan dalam saham biasa yang Investments in unquoted
tidak memiliki kuotasi pasar - - - 102.680 49.701 152.381 ordinary shares
Aset lain-lain Other assets
Uang jaminan 54 - - 7.592 - 7.646 Security deposits
Total 176.687 22.831 26.276 443.051 293.705 962.550 Total
2024
Belum Jatuh Telah Jatuh Tempo Tetapi Belum Diturunkan Nilainya/
Tempo Dan Past Due But Not Impaired
Tidak Ada 31 Hari Telah Jatuh
Penurunan Sampai Tempo Dan
Nilai/ Sampai 90 Hari/ Lebih Dari Diturunkan
Neither Past 30 Hari/ 31 Days 90 Hari/ Nilainya/
Due Nor Up To Up To Over Past Due And Total/
Impaired 30 Days 90 Days 90 Days impaired Total
Kas di bank dan setara kas 112.700 - - - - 112.700 Cash in banks and cash equivalents
Piutang usaha - 44.424 11.853 276.187 178.638 511.102 Trade receivables
Piutang lain-lain 11.030 130 599 29.616 6.115 47.490 Other receivables
Dana dalam pembatasan 43.681 - - - - 43.681 Restricted funds
Piutang pihak berelasi - - - 9.544 51.708 61.252 Due from related parties
Piutang lain-lain jangka panjang - - - 779.318 11.466 790.784 Long-term other receivables
Penyertaan dalam saham biasa yang Investments in unquoted
tidak memiliki kuotasi pasar - - - 102.680 49.701 152.381 ordinary shares
Aset lain-lain Other assets
Uang jaminan 1.926 - - - - 1.926 Security deposits
Total 169.337 44.554 12.452 1.197.345 297.628 1.721.316 Total
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
44. TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN 44. FINANCIAL RISK MANAGEMENT OBJECTIVE
KEUANGAN (Lanjutan) AND POLICIES (Continued)
Kualitas kredit instrumen keuangan dikelola oleh Grup The credit quality of financial instruments is
menggunakan peringkat kredit internal. Instrumen managed by the Group using internal credit ratings.
keuangan diklasifikasikan sebagai “Belum jatuh Financial instruments classified under “neither past
tempo dan tidak ada penurunan nilai” meliputi due nor impaired” include high grade credit quality
instrumen dengan kualitas kredit tinggi karena ada instruments because there were few or no history of
sedikit atau tidak ada pengalaman kegagalan default on the agreed terms based on the letter of
(default) pada kesepakatan berdasarkan surat kuasa, authorization, letter of guarantee or promissory note.
surat jaminan atau promissory note.
Instrumen keuangan diklasifikasikan sebagai “telah Financial instruments classified under “past due but
jatuh tempo tetapi belum diturunkan nilainya” adalah not impaired” are items with a history of frequent
akun-akun dengan pengalaman kegagalan (default) default nevertheless the amount due are still
yang sering namun demikian jumlah terhutang masih collectible.
tertagih.
Terakhir, instrumen keuangan diklasifikasikan Lastly, financial instruments classified under “past
sebagai “telah jatuh tempo dan diturunkan nilainya” due and impaired” are those that are long
adalah akun yang telah lama belum dilunasi dan telah outstanding and have been provided with provision
dibentuk penyisihan kerugian penurunan nilai piutang. for impairment loss on receivables.
Risiko Likuiditas Liquidity Risk
Risiko likuiditas adalah risiko di mana Grup tidak bisa Liquidity risk is the risk that the Group cannot meet
memenuhi liabilitas pada saat jatuh tempo. obligations at maturity. Management evaluates and
Manajemen melakukan evaluasi dan pengawasan closely monitors cash inflows (cash-in) and cash
yang ketat atas arus kas masuk (cash-in) dan kas outflow (cash-out) to ensure the availability of funds
keluar (cash-out) untuk memastikan tersedianya dana to meet payment obligations due. In general, the
untuk memenuhi kebutuhan pembayaran liabilitas funding requirements for the repayment of short-
yang jatuh tempo. Secara umum, kebutuhan dana term liabilities and long-term maturities derived from
untuk pelunasan liabilitas jangka pendek maupun sales to customers.
jangka panjang yang jatuh tempo diperoleh dari
penjualan kepada pelanggan.
Kebutuhan likuiditas Grup timbul dari kebutuhan Liquidity needs of the Group arised from the need to
dalam membiayai investasi dan pengeluaran barang finance investment and capital expenditures relating
modal yang terkait dengan perluasan bisnis properti to expansion of business property and property
dan infrastruktur yang berhubungan dengan properti. related infrastructure. Where this business requires
Di mana bisnis ini memerlukan dukungan dana yang substantial financial support mainly to accelerate the
cukup besar terutama untuk mempercepat development of existing areas and expand the area
pembangunan atas area yang sudah ada serta of development and supporting infrastructure.
memperluas area pengembangan dan infrastruktur
pendukungnya.
Pada normanya, di dalam mengelola risiko likuiditas, In the norm, in managing liquidity risk, the Group
Grup memantau dan menjaga tingkat kas dan setara monitors and maintains levels of cash and cash
kas yang dianggap memadai untuk membiayai equivalents deemed adequate to finance the
operasional Grup dan untuk mengatasi dampak dari operations of the Group and to overcome the impact
fluktuasi arus kas. Grup juga secara rutin of fluctuations in cash flows. The Group also
mengevaluasi proyeksi arus kas dan arus kas aktual, regularly evaluates cash flows projections and
termasuk jadwal jatuh tempo utang jangka panjang actual cash flows, including the schedule of
mereka, dan terus menelaah kondisi pasar keuangan maturing long-term debt, and continues to examine
untuk mengambil inisiatif penggalangan dana. the condition of financial markets to take a
Kegiatan ini dapat meliputi pinjaman bank, penerbitan fundraising initiative. These activities may include
surat utang ataupun penerbitan ekuitas di pasar bank loans, issuance of debt or equity issuance in
modal. the capital market.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
44. TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN 44. FINANCIAL RISK MANAGEMENT OBJECTIVE
KEUANGAN (Lanjutan) AND POLICIES (Continued)
Tabel di bawah ini merupakan jadwal jatuh The table below summarizes the maturity profile of
tempo liabilitas keuangan Grup pada tanggal the Group’s financial liabilities as of
31 Desember 2025 dan 2024: December 31, 2025 and 2024:
2025
Dibawah Lebih
1 Tahun/ 5 Tahun/
Below 1 - 2 Tahun/ 3 - 5 Tahun/ Over Total/
1 Year 1 - 2 Years 3 - 5 Years Years Total
Utang bank jangka
pendek 353.466 - - - 353.466 Short-term bank loans
Pembiayaan Musyarakah Short-term
jangka pendek 20.606 - - 20.606 Musyarakah financing
Utang usaha 109.861 - - - 109.861 Trade payables
Utang lain-lain 197.010 - - - 197.010 Other payables
Beban masih
harus dibayar 543.956 - - - 543.956 Accrued expenses
Utang bank jangka Long-term bank
panjang 142.219 46.000 164.469 - 352.688 loans
Pembiayaan Musyarakah Long-term
jangka panjang 16.392 - 56.844 - 73.236 Musyarakah financing
Utang usaha Long-term trade
jangka panjang - - - 17.194 17.194 payables
Utang lain-lain Long-term other
jangka panjang - 12.092 - 5.413 17.505 payables
Liabilitas sewa 3.412 9.146 12.424 213.249 238.231 Lease liability
Utang pembelian Liability for purchase
aset tetap 271 745 - - 1.016 of fixed assets
Utang pihak berelasi - - - 13.954 13.954 Due to related parties
Total 1.387.193 67.983 233.737 249.810 1.938.723 Total
2024
Dibawah Lebih
1 Tahun/ 5 Tahun/
Below 1 - 2 Tahun/ 3 - 5 Tahun/ Over Total/
1 Year 1 - 2 Years 3 - 5 Years Years Total
Utang bank jangka
pendek 195.265 - - - 195.265 Short-term bank loans
Pembiayaan Musyarakah Short-term
jangka pendek 11.800 - - - 11.800 Musyarakah financing
Utang usaha 111.564 - - - 111.564 Trade payables
Utang lain-lain 157.934 - - - 157.934 Other payables
Beban masih
harus dibayar 468.364 - - - 468.364 Accrued expenses
Utang bank jangka Long-term bank
panjang 165.783 37.356 320.698 9.250 533.087 loans
Pembiayaan Musyarakah Long-term
jangka panjang 5.188 39.592 19.703 - 64.483 Musyarakah financing
Utang usaha Long-term trade
jangka panjang - - - 17.194 17.194 payables
Utang lain-lain Long-term other
jangka panjang - 69.700 - 17.733 87.433 payables
Liabilitas sewa 2.879 7.589 10.757 200.719 221.944 Lease liability
Utang pembelian Liability for purchase
aset tetap 370 45 - - 415 of fixed assets
Utang pihak berelasi - - - 15.863 15.863 Due to related parties
Total 1.119.147 154.282 351.158 260.759 1.885.346 Total
PENGELOLAAN MODAL CAPITAL MANAGEMENT
Tujuan utama pengelolaan modal Grup adalah untuk The primary objective of the Group’s capital
memastikan terpeliharanya rasio modal yang sehat management is to ensure that healthy capital ratios
untuk mendukung usaha dan memaksimalkan imbal are maintained in order to support its business and
hasil bagi pemegang saham. maximize shareholders’ value.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
44. TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN 44. FINANCIAL RISK MANAGEMENT OBJECTIVE
KEUANGAN (Lanjutan) AND POLICIES (Continued)
Grup mengelola struktur permodalan dan melakukan The Group manages its capital structure and makes
penyesuaian berdasarkan perubahan kondisi adjustments to it, in light of changes in economic
ekonomi. Untuk memelihara atau menyesuaikan conditions. To maintain or adjust the capital
struktur permodalan, Grup dapat menyesuaikan structure, the Group may adjust the dividend
pembayaran dividen kepada pemegang saham, payment to shareholders, issue new shares or raise
menerbitkan saham baru atau mengusahakan debt financing. No changes are made in the
pendanaan melalui pinjaman. Tidak ada perubahan objectives, policies or processes during the periods
atas tujuan kebijakan maupun proses selama periode presented.
penyajian.
Kebijakan Grup adalah mempertahankan struktur The Group’s policy is to maintain a healthy capital
permodalan yang sehat untuk mengamankan akses structure in order to secure access to finance at a
terhadap pendanaan pada biaya yang wajar. reasonable cost.
Sebagaimana praktik yang berlaku umum, Grup As general practice, the Group evaluates its capital
mengevaluasi struktur permodalan melalui rasio structure through a debt-to-equity ratio (gearing
utang terhadap modal (gearing ratio) yang dihitung ratio) calculated by dividing the net debt to capital.
melalui pembagian antara utang neto dengan modal. Net debt is equal to the total liabilities as presented
Utang neto adalah jumlah liabilitas sebagaimana in the consolidated statement of financial position
disajikan di dalam laporan posisi keuangan reduced by the total of cash and cash
konsolidasian dikurangi dengan jumlah kas dan equivalents,while the capital includes all
setara kas,sedangkan modal meliputi seluruh components of equity in the consolidated statement
komponen ekuitas dalam laporan posisi keuangan of financial position.
konsolidasian.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the ratio
perhitungan rasio tersebut adalah sebagai berikut: calculation is as follows:
2025 2024
Total liabilitas 2.635.123 2.717.802 Total liabilities
Dikurangi kas 130.607 113.592 Less cash
Utang neto 2.504.516 2.604.210 Net Debt
Total ekuitas 6.002.502 6.024.215 Total equity
Rasio utang
terhadap ekuitas 0,42 0,43 Debt-to-equity ratio
45. KELOMPOK INSTRUMEN KEUANGAN 45. FINANCIAL INSTRUMENTS BY CATEGORY
Tabel di bawah ini menyajikan perbandingan atas The table below is a comparison of the carrying
nilai tercatat dengan nilai wajar dari instrumen amounts and fair value of the Group’s financial
keuangan Grup yang tercatat dalam laporan instruments that are carried in the consolidated
keuangan konsolidasian pada tanggal financial statements as of December 31, 2025 and
31 Desember 2025 dan 2024: 2024:
2025 2024
Nilai Nilai Nilai Nilai
tercatat/ wajar/ tercatat/ wajar/
Carrying Fair Carrying Fair
value value value value
ASET KEUANGAN FINANCIAL ASSETS
Kas 1.020 1.020 892 892 Cash on hand
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
45. KELOMPOK INSTRUMEN KEUANGAN (Lanjutan) 45. FINANCIAL INSTRUMENTS BY CATEGORY
(Continued)
2025 2024
Nilai Nilai Nilai Nilai
tercatat/ wajar/ tercatat/ wajar/
Carrying Fair Carrying Fair
value value value value
Diukur pada biaya
perolehan diamortisasi: Measured at amortized cost:
Cash in banks and cash
Kas di bank dan setara kas 129.587 129.587 112.700 112.700 equivalents
Piutang usaha - neto 310.930 310.930 332.464 332.464 Trade receivables - net
Piutang lain-lain - neto 72.286 72.286 41.375 41.375 Other receivables - net
Dana dalam pembatasan 39.118 39.118 43.681 43.681 Restricted funds
Piutang pihak Due from related
berelasi - neto 1.494 1.494 9.544 9.544 parties - net
Piutang lain-lain Long-term other
jangka panjang 5.104 5.104 779.318 779.318 receivables
Aset lain-lain Other assets
Uang jaminan 7.646 7.646 1.926 1.926 Security deposits
Nilai wajar melalui Fair value through
penghasilan komprehensif lain other comprehensive income
Penyertaan dalam saham
biasa yang tidak memiliki Investments in unquoted
kuotasi pasar 102.680 102.680 102.680 102.680 ordinary shares
Total Aset Keuangan 669.865 669.865 1.424.580 1.424.580 Total Financial Assets
LIABILITAS
KEUANGAN FINANCIAL LIABILITIES
Diukur pada biaya
perolehan diamortisasi: Measured at amortized cost:
Utang bank Short-term bank
jangka pendek 353.466 353.466 195.265 195.265 loans
Pembiayaan Musyarakah Short-term
jangka pendek 20.606 20.606 11.800 11.800 Musyarakah financing
Utang usaha 109.861 109.861 111.564 111.564 Trade payables
Utang lain-lain 197.010 197.010 157.934 157.934 Other payables
Beban masih harus
dibayar 455.335 455.335 468.364 468.364 Accrued expenses
Liabilitas jangka
panjang: Long-term debts:
Utang usaha 17.194 17.194 17.194 17.194 Trade payables
Utang bank 352.688 352.688 533.087 533.087 Bank loans
Pembiayaan Musyarakah 73.236 73.236 64.483 64.483 Musyarakah financing
Utang lain-lain
jangka panjang 17.505 17.505 87.433 87.433 Long-term other payables
Liabilitas sewa 238.231 238.231 221.944 221.944 Lease liability
Utang pembelian aset Liability for purchase
tetap 1.016 1.016 415 415 of fixed assets
Utang pihak berelasi 13.954 13.954 15.863 15.863 Due to related parties
Total Liabilitas Total Financial
Keuangan 1.850.102 1.850.102 1.885.346 1.885.346 Liabilities
Metode-metode dan asumsi-asumsi di bawah ini The following methods and assumptions are used to
digunakan untuk mengestimasi nilai wajar untuk estimate the fair value of each class of financial
masing-masing kelas instrumen keuangan: instruments:
1. Kas di bank dan setara kas, piutang usaha dan 1. Cash in banks and cash equivalents, trade and
lain-lain other receivables
Seluruh aset keuangan tersebut merupakan aset All of these financial assets are current financial
keuangan lancar yang akan jatuh tempo dalam assets which are due within twelve (12) months,
waktu dua belas (12) bulan sehingga nilai tercatat thus the carrying value of the financial assets
aset keuangan tersebut kurang lebih telah approximate their fair values.
mencerminkan nilai wajarnya.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
45. KELOMPOK INSTRUMEN KEUANGAN (Lanjutan) 45. FINANCIAL INSTRUMENTS BY CATEGORY
(Continued)
2. Penyertaan dalam saham biasa yang tidak 2. Investments in unquoted ordinary shares
memiliki kuotasi pasar
Penyertaan dalam saham biasa yang tidak Investments in unquoted ordinary shares are
memiliki dicatat pada biaya perolehan karena nilai carried at cost as their fair values cannot be
wajarnya tidak dapat diukur secara andal. reliably measured.
3. Utang bank jangka pendek, pembiayaan 3. Short-term bank loans, short-term Musyarakah
Musyarakah jangka pendek, utang usaha, utang financing, trade payables, other payables and
lain-lain dan beban masih harus dibayar accrued expenses
Seluruh liabilitas keuangan tersebut merupakan All of these financial liabilities are short-term
liabilitas keuangan jangka pendek yang akan jatuh financial liabilities which are due within
tempo dalam waktu dua belas (12) bulan sehingga twelve (12) months, thus the carrying value of
nilai tercatat liabilitas keuangan tersebut kurang the financial liabilities approximate their fair
lebih telah mencerminkan nilai wajarnya. value.
4. Dana dalam pembatasan, utang bank, 4. Restricted funds, bank loans, long-term
pembiayaan Musyarakah jangka panjang dan Musyarakah financing and liability for purchase
utang pembelian aset tetap. of fixed assets.
Nilai wajar instrumen keuangan mendekati nilai The fair value of these financial instruments
tercatat karena tingkat suku bunganya dinilai approximates their carrying values largely due to
ulang secara berkala. their interest rates are frequently repriced.
5. Piutang lain-lain jangka panjang, piutang pihak 5. Long-term other receivables, due from related
berelasi, aset lain-lain, utang lain-lain jangka parties, other assets, long-term other payables,
panjang, liabilitas sewa dan utang pihak berelasi lease liability, and due to related parties
Nilai wajar instrumen keuangan dicatat sebesar The fair value of these financial instruments is
biaya historis karena nilai wajarnya tidak dapat carried at historical cost because their fair value
diukur secara andal. Tidak praktis untuk cannot be measured reliably. It is not practical to
mengestimasi nilai wajar instrumen-instrumen estimate the fair value of these asset
aset tersebut karena tidak ada jangka waktu instruments because there is no fixed payment
pembayaran yang pasti walaupun tidak term and is not expected to be completed within
diharapkan untuk diselesaikan dalam jangka twelve (12) months after the reporting date.
waktu dua belas (12) bulan setelah tanggal
pelaporan.
46. KELANGSUNGAN USAHA 46. GOING CONCERN
Grup mengalami kerugian berulang yang The Group incurred recurring losses resulting to a
menyebabkan defisit dalam laporan posisi keuangan deficit in the consolidated statements of financial
konsolidasian. Untuk tahun yang berakhir pada position. For the year ended December 31, 2025,
tanggal 31 Desember 2025, Grup mengalami kerugian the Group incurred loss from its activities and
dari kegiatan usahanya dan melaporkan rugi neto reported a net loss for the current year amounting to
tahun berjalan sebesar Rp42,09 miliar dan defisit Rp42.09 billion and a deficit of Rp1.38 trillion as at
sebesar Rp1,38 trilliun pada tanggal December 31, 2025.
31 Desember 2025
Kesinambungan usaha Grup tergantung oleh The Group’s ability to continue as going concern
tercapainya rencana manajemen dan dukungan entities depends on the result of management’s
secara berkesinambungan dari pemegang saham plan and continuing support from the Group’s
Grup. Laporan keuangan konsolidasian disusun shareholders. The consolidated financial statements
dengan asumsi Grup akan melanjutkan usahanya have been prepared assuming the Group will
secara berkesinambungan. continue as a going concern entity.
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
46. KELANGSUNGAN USAHA (Lanjutan) 46. GOING CONCERN (Continued)
Untuk menghadapi keadaan tersebut, manajemen To deal with the situation, the management of the
Grup berupaya menyusun rencana strategis, antara Group has prepared a strategic plan, among others:
lain:
1. Berfokus pada pertumbuhan pendapatan yang 1. Focusing on sustainable revenue through:
berkelanjutan melalui:
a. Pengembangan proyek perumahan segmen a. Development of mid-range residential
menengah dengan fokus pada wilayah projects with a focus on the Sidoarjo and
Sidoarjo dan Bogor. Bogor areas.
b. Penambahan produk pendapatan recurring b. Addition of recurring income products
melalui pembangunan baru atau akuisisi. through new developments or acquisitions.
2. Meningkatkan laba operasi dengan menjaga 2. Enhance operating profit by maintaining
efisiensi biaya operasional. operational cost efficiency.
3. Melakukan akuisisi lahan secara bertahap untuk 3. Gradually acquire land for future development.
pengembangan di masa depan.
4. Mendorong kerjasama dengan investor strategis 4. Foster collaboration with strategic investors to
untuk mempercepat proyek - proyek baru dan accelerate new and large-scale projects.
skala besar.
5. Mengoptimalkan return yang lebih optimal pada 5. Optimize returns on assets through
aset melalui peremajaan dan redevelopment. revitalization and redevelopment.
6. Membentuk sistem organisasi dan budaya kerja 6. Establish a new organizational system and
baru yang mendukung rencana pertumbuhan work culture that supports the company's
Perusahaan. growth plan.
Dengan rencana manajemen di atas serta dukungan With the management plan above and continuous
keuangan yang berkesinambungan dari pemegang financial support from the Group’s shareholders, the
saham Grup, manajemen Grup berkeyakinan bahwa Group’s management believes that the Group will
Grup akan melanjutkan operasinya sebagai entitas continue its operations as a going concern entity.
yang memiliki kelangsungan usaha. Laporan The consolidated financial statements include the
keuangan konsolidasian mencakup dampak dari going concern effects to the extent that those
kelangsungan usaha sepanjang hal tersebut dapat effects could be determined and estimated. The
ditentukan dan diperkirakan. Laporan keuangan Group’s consolidated financial statements do not
konsolidasian Grup tidak mencakup penyesuaian include any adjustments that may arise as a result
yang mungkin timbul dari hasil ketidakpastian of those uncertainties.
tersebut.
47. PERKARA HUKUM DAN KEWAJIBAN 47. LEGAL MATTER AND CONTINGENCY
BERSYARAT
a. Perkara Litigasi Perdata Bernd Hogel a. Bernd Hogel Litigation Case
Pada tanggal 13 September 2022, Perusahaan On September 13, 2022, the Company and
dan PT Surya Global Nusantara, Entitas Anak, PT Surya Global Nusantara, a Subsidiary as the
masing-masing sebagai Termohon I dan Respondent I and Respondent II, respectively,
Termohon II, menerima penetapan eksekuatur received an executory decision from the Central
dari Pengadilan Negeri Jakarta Pusat No. Jakarta District Court No. 55/2022.Eks Putusan
55/2022.Eks Putusan Badan Arbitrase Badan Arbitrase Internasional - Singapore
Internasional - Singapore International Arbitration International Arbitration Center (SIAC) Final
Centre (SIAC) Final Award No. 085 Tahun 2021 Award No. 085 of 2021 on August 12, 2021 Jo.
tanggal 12 Agustus 2021 Jo. No. 06/ARB- No. 06/ARB-Arbitration and Alternative Dispute
Arbitrase dan Alternatif Penyelesaian Sengketa Resolution dated August 31, 2022 filed by Bernd
tertanggal 31 Agustus 2022 yang dimohonkan Hogel. The executory decision ordered the
oleh Bernd Hogel. Penetapan eksekuatur tersebut Respondents to pay US$5.02 million and
memerintahkan kepada para Termohon untuk SG$328.58 thousand to the Claimant.
membayar sebesar US$5,02 juta dan SG$328,58
ribu kepada Pemohon.
133
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
47. PERKARA HUKUM DAN KEWAJIBAN 47. LEGAL MATTER AND CONTINGENCY (Continued)
BERSYARAT (Lanjutan)
Pada tanggal 3 Januari 2023, Perusahaan dan On January 3, 2023, the Company and
PT Surya Global Nusantara (SGN), Entitas Anak, PT Surya Global Nusantara (SGN), a Subsidiary,
mengajukan gugatan perlawanan terhadap filed a lawsuit against Bernd Hogel through the
Bernd Hogel melalui Pengadilan Negeri Jakarta Central Jakarta District Court as registered in the
Pusat sebagaimana terdaftar dalam Register Register of Civil Cases No. 6/Pdt.G/2023/PN.Jkt
Perkara Perdata No. 6/Pdt.G/2023/PN.Jkt.Pst .Pst in connection with execution order No.
sehubungan dengan perintah eksekusi No. 55/2022 Jo. International Arbitration Board
55/2022 Jo. Putusan Badan Arbitrase Decision No. 085 of 2021 on August 12, 2021
Internasional No. 085 Tahun 2021 tanggal Jo. No.06/ARB-INT/2022/PN.JKT.PST filed by
12 Agustus 2021 Jo. No. 06/ARB- Bernd Hogel. The counterclaim is an attempt by
INT/2022/PN.JKT.PST yang dimohonkan oleh the Company and SGN to oppose the execution
Bernd Hogel. Gugatan perlawanan tersebut order requested by Bernd Hogel.
merupakan upaya Perusahaan dan SGN untuk
menolak perintah eksekusi yang dimohonkan oleh
Bernd Hogel.
Berdasarkan Perkara No.6/Pdt.Plw/2023/PN.Jkt. Based on Case No.6/Pdt.Plw/2023/PN.Jkt.Pst
Pst tanggal 3 Januari 2023 terkait gugatan dated January 3, 2023 regarding lawsuit of the
perlawanan Perusahaan (“Pelawan I”) dan SGN Company (“Plaintiff I”) and SGN (“Plaintiff II”)
(“Pelawan II”) melawan Bernd Hogel (“Terlawan”), against Bernd Hogel (“Defendant”), the lawsuit
bahwa gugatan tersebut telah diputuskan oleh was decided by the Panel of Judges of the
Majelis Hakim Pengadilan Negeri Jakarta Pusat Central Jakarta District Court on
pada tanggal 10 Oktober 2024 dengan amar October 10, 2024, with the verdict rejecting the
putusan menolak gugatan perlawanan dari para Plaintiff’s claims. On October 23, 2024, the
Pelawan. Pada tanggal 23 Oktober 2024, Company and SGN filed an appeal.
Perusahaan dan SGN melakukan pengajuan
banding.
Berdasarkan Putusan Pengadilan Tinggi Jakarta Based on Jakarta High Court Decision
No. 755/PDT/2025/PT DKI tanggal 29 Juli 2025 No. 755/PDT/2025/PT DKI dated July 29, 2025
yang menguatkan putusan Pengadilan Negeri which confirmed the decision of the Central
Jakarta Pusat No. 6/Pdt.G/2023/PN Jkt.Pst Jakarta District Court No. 6/Pdt.G/2023/PN
tanggal 10 Oktober 2024 dengan amar putusan Jkt.Pst dated October 10, 2024 with the verdict
menolak gugatan perlawanan dari para Pelawan. rejecting the Plaintiff’s claims. On
Pada tanggal 1 September 2025, Perusahaan dan September 1, 2025, the Company and SGN
SGN menyerahkan Memori Kasasi atas Putusan submitted a Cassation Memorandum against the
Pengadilan Negeri Jakarta. Jakarta District Court Decision.
Sampai dengan tanggal penyelesaian laporan As of the completion date of the consolidated
keuangan konsolidasian, kasus tersebut masih financial statements, the cassation of the case is
dalam proses kasasi dan belum ada keputusan still ongoing and there has been no final and
yang berkekuatan hukum tetap dan mengikat. binding legal decision.
Informasi yang biasanya disyaratkan oleh The information usually required by PSAK 237
PSAK 237 “Provisi, liabilitas, kontinjensi, dan aset “Provisions, contingent liabilities, and contingent
kontinjensi” tidak diungkapkan karena dapat assets” is not disclosed on the grounds that it can
membentuk prasangka tertentu atas penyelesaian be expected to prejudice the outcome of the
permasalahan hukum tersebut. litigation.
134
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
47. PERKARA HUKUM DAN KEWAJIBAN 47. LEGAL MATTER AND CONTINGENCY (Continued)
BERSYARAT (Lanjutan)
b. Arbitrase Perkara dengan Perusahaan Umum b. Arbitration Case with Perusahaan Umum
Pembangunan Perumahan Nasional Pembangunan Perumahan Nasional
(Perumnas) dan BPL (Perumnas) and BPL
Pada tanggal 8 Juli 2024, BPL mengajukan On July 8, 2024, BPL filed an application and an
permohonan dan daftar bukti awal ke Badan initial list of evidence with the Indonesian
Arbitrase Nasional Indonesia (BANI) atas perkara National Arbitration Board (BANI) for an
arbitrase yang diajukan terhadap Perumnas terkait arbitration case submitted against Perumnas
penghentian perjanjian KSO PP – BPL dengan concerning the termination agreement of KSO
nomor perkara 47044/VIIARB-BANI/2024. PP – BPL with case number
47044/VIIARB-BANI/2024.
Berdasarkan putusan BANI tanggal Based on the BANI decision dated
10 September 2025, Majelis Arbiter memutus September 10, 2025, the Arbitration Panel
perkara A quo yang menyatakan bahwa decided the A quo case stating that the BPL
permohonan BPL tidak dapat diterima atau Niet application was unacceptable or Niet
Ontvankelijke Verklaard (NO) karena gugatan Ontvankelijke Verklaard (NO) the lawsuit is
dianggap prematur (Ekseptio Dilatoria). considered premature (Ekseptio Dilatoria).
Sampai dengan tanggal penyelesaian laporan As of the completion date of the consolidated
keuangan konsolidasian ini diterbitkan, BPL belum financial statements, BPL has not pursued
melakukan upaya hukum lanjutan untuk further legal efforts to obtain legal certainty
mendapatkan kepastian hukum sehubungan regarding the termination agreement of KSO PP
dengan penghentian perjanjian KSO PP - BPL. - BPL.
c. Arbitrase Perkara dengan PT Brantas Abipraya c. Arbitration Case with PT Brantas Abipraya
(Brantas) dan BPL (Brantas) and BPL
Pada tanggal 8 Juli 2024, Brantas mengajukan On July 8, 2024, Brantas filed an application and
permohonan dan daftar bukti awal ke Badan an initial list of evidence with the Indonesian
Arbitrase Nasional Indonesia (BANI) atas perkara National Arbitration Board (BANI) for an
arbitrase yang diajukan terhadap Perumnas terkait arbitration case submitted against Perumnas
penghentian perjanjian KSO PP – BPL dengan concerning the termination agreement of KSO
nomor perkara 47044/VIIARB-BANI/2024. PP – BPL with case number
47044/VIIARB-BANI/2024.
Pada tanggal 22 Desember 2025 Majelis Arbiter On December 22, 2025, the Arbitral Tribunal of
pada BANI dalam perkara ini memutus perkara the Indonesian National Arbitration Board (BANI)
bahwa KSO PP - BPL, Perumnas dan BPL secara issued its decision in this case, ruling that KSO
tanggung renteng untuk membayar kewajibannya PP–BPL, Perumnas, and BPL are jointly and
kepada Brantas sebesar Rp80,55 miliar dan severally liable to pay Brantas an obligation
membayar bagian biaya administrasi, amounting to Rp80.55 billion, and to pay their
pemeriksaan dan arbiter sebesar Rp 1,60 miliar. respective share of the administrative,
examination, and arbitrator fees totaling
Rp1.60 billion.
Sampai dengan tanggal penyelesaian laporan As of the completion date of these consolidated
keuangan konsolidasian ini diterbitkan, belum financial statements, there has been no
terdapat penetapan bagi pelaksanaan eksekusi determination regarding the execution of the
atas putusan arbitrase tersebut. arbitration award.
135
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
47. PERKARA HUKUM DAN KEWAJIBAN 47. LEGAL MATTER AND CONTINGENCY (Continued)
BERSYARAT (Lanjutan)
d. Perkara Arbitrase antara PT Bakrie Swasakti d. Arbitration Case between PT Bakrie Swasakti
Utama (“BSU”) dengan Joint Operation PT Utama (“BSU”) and the Joint Operation of
Hutama Karya (Persero) (“HK”) dan PT PT Hutama Karya (Persero) (“HK”) and
Pembangunan Perumahan (Persero) Tbk (“JO PT Pembangunan Perumahan (Persero) Tbk
HK-PP”) (“JO HK–PP”)
Pada tanggal 2 September 2025, BSU menerima On September 2, 2025, BSU received a request
permohonan dari BANI atas perkara arbitrase from the Indonesian National Arbitration Board
yang diajukan HK selaku perwakilan JO HK-PP (BANI) regarding the arbitration case filed by HK
dengan nomor perkara 48048/VIII/ARB- as the representative of JO HK–PP, with case
BANI/2025 sehubungan dengan tagihan jasa number 48048/VIII/ARB-BANI/2025, in
konstruksi BSU (Catatan 49c). connection with the construction service claim of
BSU (Note 49c).
48. INFORMASI TAMBAHAN ATAS TRANSAKSI YANG 48. SUPPLEMENTARY CASH FLOWS INFORMATION
TIDAK MEMENGARUHI ARUS KAS FOR NON-CASH ACTIVITIES
Informasi pendukung laporan arus kas konsolidasian Supplementary information to the consolidated
sehubungan dengan aktivitas yang tidak statements of cash flows relating to non-cash
memengaruhi arus kas adalah sebagai berikut: activities is as follows:
a. Aktivitas non-kas yang signifikan a. Significant non-cash activities
2025 2024
Akuisisi Entitas Anak melalui Acquisition of Subsidiary through
konversi piutang lain-lain 781.300 - conversion of other receivables
Reklasifikasi dari utang bank jangka
panjang ke utang bank jangka Reclassification of long-term bank
pendek 77.278 - loans to short-term bank loans
Penambahan liabilitas sewa Increase in lease liabilities
melalui penambahan beban bunga 18.287 - through interest expense
Penurunan tanah untuk pengembangan Decrease in land for development due
melalui reklasifikasi persedian 8.280 - to reclassification to inventories
Penurunan aset tetap tanah Decrease in land under fixed assets
melalui reklasifikasi persediaan 2.911 - due to reclassification to inventories
Reklasifikasi aset tetap Reclassification of
ke aset lain-lain 2.813 - fixed assets to other assets
Reklasifikasi piutang lain-lain jangka Reclassification of short-term other
pendek ke piutang lain-lain receivables to long-term other
jangka panjang - 781.314 receivables
Reklasifikasi dari utang bank jangka
pendek ke utang bank jangka Reclassification of short-term bank
panjang - 250.000 loans to long-term bank loans
Recognition of a right-of-use asset
Pengakuan aset hak guna melalui through the recognition of a
pengakuan liabilitas sewa - 207.227 lease liability
Penambahan aset tetap melalui akuisisi Addition of fixed asset through
Entitas Anak - 118.848 acquisition of a Subsidiary
Penurunan pada uang muka pembelian Decrease in advance for purchase
tanah melalui saling hapus of land through offsetting
utang lain-lain - 17.880 against other payables
Investasi pada Entitas Anak melalui Investment in a Subsidiary through
konversi piutang lain-lain - 93.731 conversion of other receivable
136
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
48. INFORMASI TAMBAHAN ATAS TRANSAKSI YANG 48. SUPPLEMENTARY CASH FLOWS INFORMATION
TIDAK MEMENGARUHI ARUS KAS (Lanjutan) FOR NON-CASH ACTIVITIES (Continued)
2025 2024
Penambahan utang bank jangka panjang Addition of long-term bank loan from
melalui akuisisi Entitas Anak - 36.993 an acquisition of a Subsidiary
Reklasifikasi dari tanah untuk Reclassification of land for
pengembangan ke persediaan - 21.296 development to inventories
b. Perubahan pada liabilitas yang timbul dari b. Changes in liabilities arising from financial
aktivitas pendanaan activities
2025
Saldo Saldo
1 Januari/ 31 Desember/
Balance as of Arus Kas/ Lain-lain/ Balance as of
January 1, Cash Flows Others December 31,
Utang bank jangka
pendek 195.265 80.923 77.278 353.466 Short-term bank loans
Pembiayaan Musyarakah Short-term
jangka pendek 11.800 8.806 - 20.606 Musyarakah financing
Utang lain-lain 245.367 (32.213) 1.361 214.515 Other payables
Utang pihak berelasi 15.863 (1.909) - 13.954 Due to related parties
Utang Sewa 221.944 (2.000) 18.287 238.231 Lease Liability
Utang bank jangka Long-term
panjang 533.087 (103.150) (77.249) 352.688 bank loan
Pembiayaan Musyarakah Long-term
jangka panjang 64.483 8.753 - 73.236 Musyarakah financing
Utang pembelian aset Liability for purchase of
tetap 415 601 - 1.016 fixed assets
2024
Saldo Saldo
1 Januari/ 31 Desember/
Balance as of Arus Kas/ Lain-lain/ Balance as of
January 1, Cash Flows Others December 31,
Utang bank jangka
pendek 345.071 77.412 (227.218) 195.265 Short-term bank loans
Pembiayaan Musyarakah Short-term
jangka pendek 11.850 (50) - 11.800 Musyarakah financing
Utang lain-lain 270.757 (12.479) (12.911) 245.367 Other payables
Utang pihak berelasi 19.804 (159) (3.782) 15.863 Due to related parties
Utang bank jangka Long-term
panjang 252.411 15.374 265.302 533.087 bank loan
Pembiayaan Musyarakah Long-term
jangka panjang 66.968 (2.485) - 64.483 Musyarakah financing
Utang pembelian aset Liability for purchase of
tetap 949 (540) 6 415 fixed assets
49. PERISTIWA SETELAH PERIODE PELAPORAN 49. EVENTS AFTER THE REPORTING PERIOD
a. Utang Bank a. Bank Loans
1. Pada tanggal 7 Januari 2026, PT Bakrie 1. On January 7, 2026, PT Bakrie Swasakti
Swasakti Utama, Entitas Anak telah melunasi Utama, a Subsidiary, has settled it’s loan
pinjamannya pada PT Bank KB Indonesia Tbk from PT Bank KB Indonesia Tbk (Note 19c).
(Catatan 19c).
137
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
49. PERISTIWA SETELAH PERIODE PELAPORAN 49. EVENTS AFTER THE REPORTING PERIOD
(Lanjutan) (Continued)
2. Pada tanggal 28 Januari 2026, PT Jasa Boga 2. On January 28, 2026, PT Jasa Boga Raya, a
Raya, Entitas Anak telah melunasi Subsidiary, has settled it’s loan from
pinjamannya pada PT Bank Panin Tbk PT Bank Panin Tbk (Note 27g).
(Catatan 27g).
3. Pada tanggal 29 Januari 2026, PT Mutiara 3. On January 29, 2026, PT Mutiara Masyhur
Masyhur Sejahtera, Entitas Anak memperoleh Sejahtera, a Subsidiary, obtained an
persetujuan perpanjangan jangka waktu agreement to extend the term of credit loan
fasilitas pinjaman kredit dengan PT Bank facility with PT Bank Mayapada Internasional
Mayapada Internasional Tbk, sampai dengan Tbk, until March 30, 2028 (Note 27a).
tanggal 30 Maret 2028 (Catatan 27a).
b. Pengambilalihan dan Recana Transaksi b. Acquisition and Transaction Plan of a
Entitas Anak Subsidiary
1. Berdasarkan Pernyataan Keputusan Para 1. Based on the Statement of Shareholders’
Pemegang Saham yang telah diaktakan oleh Decision which has been Notarized by Utiek
Notaris Utiek R. Abdurachman, S.H., MLi., R. Abdurachman, S.H., MLi., M.Kn., No. 15
M.Kn., No. 15 tanggal 29 Januari 2026, dated January 29, 2026, Riswan Juliandi has
Riswan Juliandi telah mengalihkan sahamnya transferred its share ownership in
di PT Souvereign International Indonesia (SII) PT Souvereign International Indonesia (SII)
ke PT Bakrie Swasakti Utama (BSU), Entitas to PT Bakrie Swasakti Utama (BSU), a
Anak sebanyak 7 lembar saham dengan nilai Subsidiary of 7 shares amounted to
pengalihan sebesar Rp7 juta. Sehingga Rp7 million. Therefore, BSU’s ownership at
kepemilikan BSU pada SII menjadi 1%. SII became 1%.
Sampai dengan tanggal penyelesaian laporan Until the completion date of these
keuangan konsolidasian ini diterbitkan, consolidated financial statements, the
perubahan komposisi kepemilikan saham change in the composition of share
tersebut masih dalam proses pengesahan ownership is still in process to obtain
dari Menteri Hukum dan Hak Asasi Manusia approval from the Ministry of Law and
Republik Indonesia. Human Rights of the Republic of Indonesia.
2. Pada tanggal 9 Februari 2026, GAP 2. On February 9, 2026, GAP signed a Sales
menandatangani Perjanjian Pengikatan Jual and Purchase Agreement with PT Adiprotek
Beli Saham dengan PT Adiprotek Envirodunia Envirodunia (AE), the holder of 61.86% of
(AE), pemegang 61,86% saham the shares in PT Jungleland Asia (JLA), in
PT Jungleland Asia (JLA), terkait dengan relation to the proposed transaction to be
rencana transaksi yang akan dilakukan oleh undertaken by the parties.
para pihak.
Sampai dengan tanggal penyelesaian laporan As of the completion date of these
keuangan konsolidasian ini diterbitkan, para consolidated financial statements, the
pihak sedang dalam proses memenuhi parties are in the process of fulfilling the
persyaratan transaksi tersebut. transaction requirements.
c. Perkara Arbitrase antara PT Bakrie Swasakti c. Arbitration Case between PT Bakrie Swasakti
Utama (“BSU”) dengan Joint Operation Utama (“BSU”) and the Joint Operation of
PT Hutama Karya (Persero) (“HK”) dan PT Hutama Karya (Persero) (“HK”) and
PT Pembangunan Perumahan (Persero) Tbk PT Pembangunan Perumahan (Persero) Tbk
(“JO HK-PP”) (“JO HK–PP”)
Pada tanggal 18 Februari 2026 Majelis Arbiter On February 18, 2026, the Arbitral Tribunal of
pada BANI dalam memutus perkara bahwa: the Indonesian National Arbitration Board (BANI)
issued its decision in this case, ruling that:
138
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PT BAKRIELAND DEVELOPMENT Tbk PT BAKRIELAND DEVELOPMENT Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan (Expressed in millions of Rupiah, unless otherwise
lain) stated)
49. PERISTIWA SETELAH PERIODE PELAPORAN 49. EVENTS AFTER THE REPORTING PERIOD
(Lanjutan) (Continued)
1. Mengesahkan penyelesaian kewajiban 1. The settlement of the obligation shall be
dengan pembayaran 18 unit apartemen fulfilled through the transfer of 18 apartment
melalui 14 PPJB. units under 14 Conditional Sale and
Purchase Agreements (PPJB).
2. Meningkatkan PPJB 4 unit apartemen 2. Four (4) PPJB for the apartment units shall
menjadi AJB. be upgraded to Sale and Purchase Deeds
(AJB).
3. Jika 14 PPJB tidak dapat ditingkatkan ke AJB 3. If the 14 PPJB cannot be upgraded to AJB,
maka wajib membayar Rp45,88 miliar dan the obligated party shall pay Rp45.88 billion
Rp11,04 miliar. and Rp11.04 billion.
4. Membayar bagian biaya administrasi, 4. The obligated party shall pay its portion of
pemeriksaan dan arbiter sebesar the administrative, examination, and
Rp448,27 juta. arbitrator fees amounting to
Rp448.27 million.
Sampai dengan tanggal penyelesaian laporan As of the completion date of these consolidated
keuangan konsolidasian ini diterbitkan, belum financial statements, there has been no
terdapat penetapan bagi pelaksanaan eksekusi determination regarding the execution of the
atas putusan arbitrase tersebut. arbitration award.
50. STANDAR AKUNTANSI KEUANGAN YANG 50. FINANCIAL ACCOUNTING STANDARDS NOT YET
BELUM DITERAPKAN ADOPTED
Ikatan Akuntan Indonesia (IAI) telah menerbitkan The Indonesian Institute of Accountants (IAI) has
Standar Akuntansi Keuangan yang belum berlaku issued Financial Accounting Standards that are not
efektif untuk periode tahun buku yang dimulai pada yet effective for annual periods beginning on
tanggal 1 Januari 2026. Namun, penerapan dini January 1, 2026. However, earlier application is
diperkenankan. permitted.
Pernyataan baru dan amendemen Standar Akuntansi The new and amendments of Statements of
Keuangan (PSAK) yang telah diterbitkan dan berlaku Financial Accounting Standards (PSAK) issued and
efektif untuk periode tahun buku yang dimulai pada effective for annual periods beginning on or after
atau setelah tanggal 1 Januari 2026 adalah sebagai January 1, 2026 are as follows:
berikut:
- Amendemen PSAK No. 109, “Instrumen - Amendment to PSAK No. 109, “Financial
Keuangan”; Instruments”
- Amendemen PSAK No. 107, “Instrumen - Amendment to PSAK No. 107, “Financial
Keuangan Pengungkapan tentang Klasifikasi dan Instruments: Disclosures about the Classification
Pengukuran Instrumen Keuangan.” and Measurement of Financial Instruments”.
Grup sedang mempelajari dampak yang mungkin The Group is evaluating the potential impact on the
timbul dari penerapan SAK tersebut terhadap consolidated financial statements as a result of the
laporan keuangan konsolidasian. adoption of such SAK.
139
Page 457
Page 458
2025
LAPORAN TAHUNAN
Annual Report
RISING TO
THE
NEXT LEVEL
RISING TO THE NEXT LEVEL
LAPORAN TAHUNAN
Annual Report
PT Bakrieland Development Tbk
Wisma Bakrie 1, 6th floor
Jl. HR Rasuna Said Kav. B-1
Jakarta, Indonesia 12920
2025
k o n ta k | c o n ta c t s
Telp : +6221 525 7835
Fax : +6221 522 5063
E-mail : corporate.info@bakrieland.com
bakrieland.com
Names mentioned 157 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT Provices Indonesia.
p.15 ×17
unresolved
org
PT Provices Tower
p.15
unresolved
org
PT Provices Indonesia. Maintained ISO
p.16
unresolved
org
PT Jasa Boga Raya
p.16 ×16
unresolved
org
PT Jasa Boga
p.16
unresolved
org
Bank Award
p.23 ×2
unresolved
org
PT Raharja Inovasi Akuatik
p.23 ×2
unresolved
org
Interventures Capital Pte. Ltd
p.26
unresolved
person
Waworuntu
p.26
unresolved
org
Menteri Kehakiman Republik Indonesia
p.26
unresolved
person
John Leonard Waworuntu
p.26
unresolved
org
Minister of Justice
p.26
unresolved
org
Indonesia Stock Exchange
p.27 ×3
unresolved
org
PT Purilestari Indah Pratama. Empat
p.28
unresolved
org
PT Elang Realty. Di
p.28
unresolved
org
Elang Realty Tbk.
p.28 ×7
unresolved
org
PT Purilestari Indah Pratama. Four
p.28
unresolved
org
PT Elang Realty. In
p.28
unresolved
org
PT Catur Swasakti Utama
p.30 ×6
unresolved
org
PT Bakrie Swasakti Utama
p.30 ×33
unresolved
org
PT Puri Lestari Indah Pratama
p.30 ×2
unresolved
org
PT Bakrie Swasakti Utama. Elang Realty
p.30
unresolved
org
PT Lido
p.30
unresolved
org
PT Bukit Jonggol Asri Nirwana Parahyangan
p.30
unresolved
org
PT Fusion Plus Indonesia
p.30
unresolved
org
PT Lido Nirwana Parahyanan
p.30
unresolved
org
PT Fusion PlusIndonesia
p.30
unresolved
org
Graha Andrasentra Propertindo Tbk
p.30 ×50
unresolved
org
PT Bakrie Nirwana Semesta
p.30 ×10
unresolved
org
Sugilite Company Limited
p.30
unresolved
org
PT Bali Nirwana Resort.
p.30 ×4
unresolved
org
Sugilife Company Limited
p.30
unresolved
org
PT Gili Tirta Anugrah.
p.30 ×2
unresolved
org
PT Epicentrum
p.30
unresolved
org
PT Mutiara Masyhur Sejahtera.
p.30 ×24
unresolved
org
PT Bakrieland
p.31 ×4
unresolved
org
Development Tbk.
p.31 ×4
unresolved
org
PT Bakrie Toll Road
p.31 ×2
unresolved
org
PT Bakrie Infrastructure
p.31
unresolved
org
PT Semesta Marga Raya
p.31 ×4
unresolved
org
PT Bakrie
p.31 ×7
unresolved
org
BLD Investment Pte. Ltd.
p.31 ×5
unresolved
org
PT Satria Cita Perkasa
p.31 ×2
unresolved
org
Pan Galactic Investment Ltd.
p.31 ×2
unresolved
org
Transglobal Finance Ltd.
p.31 ×2
unresolved
org
PT JungleLand Asia
p.31 ×10
unresolved
org
PT Samudera Asia Nasional.
p.31 ×2
unresolved
org
Danatama Sentul City Tbk
p.31 ×2
unresolved
org
PT Graha
p.32
unresolved
org
Andrasentra Propertindo Tbk
p.32 ×2
unresolved
org
PT Prima Bisnis Utama
p.32 ×4
unresolved
org
PT Graha Skema
p.32
unresolved
org
PT Riverton Group.
p.32 ×2
unresolved
org
PT Adiprotek Envirodunia.
p.32 ×2
unresolved
org
PT MMS
p.32 ×2
unresolved
org
PT Graha Istana Nirwana
p.32 ×4
unresolved
org
PT Gili Tirta Anugerah.
p.32 ×4
unresolved
person
Aulia Taufani
· Notaris
p.35 ×3
unresolved
org
PT Krakatau Lampung Tourism Development Kawasan
p.36
unresolved
org
PT Jasa Boga Raya Perusahaan
p.36
unresolved
org
PT Bakrie Swasakti Utama Kawasan
p.37
unresolved
org
PT ProVices Indonesia Memfokuskan
p.37
unresolved
org
PT Bakrie Pangripta Loka Kawasan
p.37
unresolved
org
PT Bakrie Swasakti Utama Area
p.37
unresolved
org
PT Graha Multi Insani Terletak
p.37
unresolved
org
PT Mutiara Masyhur Sejahtera Pengembangan Township
p.37
unresolved
org
PT Superwish Perkasa
p.38 ×6
unresolved
org
PT Bumi Daya Makmur
p.38 ×5
unresolved
org
PT Bakrie Pangripta Loka
p.38 ×2
unresolved
org
PT Bakrie Pesona Rasuna
p.38 ×8
unresolved
org
PT Provices Karya Mandiri
p.38 ×2
unresolved
org
PT Graha Multi Insani
p.38 ×2
unresolved
org
PT Provices Lintas Mandiri
p.38 ×2
unresolved
org
PT Rasuna Residence
p.38
unresolved
org
PT Provices Prima Mandiri
p.38 ×2
unresolved
org
PT Provices Total Mandiri
p.38 ×2
unresolved
org
PT Maju Makmur Sejahtera
p.38 ×2
unresolved
org
PT Nugraha Adhikarsa Prata
p.38
unresolved
org
PT Inti Permata Sejati
p.38 ×4
unresolved
org
PT Mitra Langgeng Sejahtera
p.38 ×2
unresolved
org
PT Megah Djati Karya
p.38 ×2
unresolved
org
PT Surya Global Nusantara
p.38 ×4
unresolved
org
PT Andrasentra Properti Services
p.38 ×2
unresolved
org
PT Citrasaudara Abadi
p.38 ×4
unresolved
org
PT Nirwana Estate Management
p.38 ×2
unresolved
org
PT Bahana Sukma Sejahtera
p.38 ×2
unresolved
org
PT Bakrie Nirwana Realty
p.38 ×2
unresolved
org
PT Krakatau Lampung Tourism Development
p.38 ×10
unresolved
org
PT Bumi Sentra Investama
p.38 ×2
unresolved
person
Kanaka P.
· President Director
p.39 ×2
unresolved
org
PT Minarak Brantas Gas
p.42 ×4
unresolved
org
PT Bakrie Finance Corporation
p.42 ×2
unresolved
org
PT Bakrie Nusantara Corporation
p.42 ×4
unresolved
org
PT Sanggraha Pelita Jaya
p.42 ×2
unresolved
org
PT Pillar Abhimantra
p.42 ×2
unresolved
org
PT Djarot
p.42 ×6
unresolved
org
PT Anugerah Saraswati
p.42 ×2
unresolved
org
PT Adirama
p.42 ×2
unresolved
org
PT Indohero
p.42 ×2
unresolved
org
PT Gaia Energi Baik
p.42 ×2
unresolved
org
Yayasan Pendidikan Bakrie
p.42
unresolved
org
Brothers Tbk
p.43 ×4
unresolved
org
PT Arm
p.43 ×2
unresolved
org
PT Asuransi Ikrar Lloyd
p.43 ×2
unresolved
org
PT Bouraq Indonesia Airlines
p.43 ×2
unresolved
org
Pengurus Lembaga
p.44
unresolved
org
PT Intiland Group
p.45 ×2
unresolved
org
PT Rasuna Residence Development
p.45 ×7
unresolved
org
PT Mahala Langgeng Abadi
p.45 ×4
unresolved
org
PT Tatamasa Group
p.45 ×2
unresolved
org
PT Colliers International
p.46 ×2
unresolved
org
PT Premas International
p.46 ×2
unresolved
org
PT Primanaya Jasa Boga
p.47 ×2
unresolved
org
PT Pacific Food Indonesia
p.47 ×4
unresolved
org
PT Nugraha Adhikara Pratama
p.50
unresolved
org
BLD Asia Pte. Ltd
p.50
unresolved
person
Nirwan Dermawan Bakrie
p.51
unresolved
org
Yayasan
p.52
unresolved
org
Kantor Akuntan Publik Publilc Accounting Firm Sesuai
p.54
unresolved
org
Kantor Akuntan Publik Y. Santosa dan Rekan
p.54
unresolved
org
Kantor Akuntan Publik Y. Santosa
p.54
unresolved
person
Tjiendradjaja Yamin
p.54
unresolved
org
Y. Santosa dan Rekan
· Kantor Akuntan Publik
p.54 ×3
unresolved
org
PT Sinartama Gunita Share Registrar
p.55
unresolved
org
PT Bursa Efek Indonesia Stock Listing
p.55
unresolved
person
Aryanti Artisari, S.H., M.Kn.
· Notaris
p.55 ×2
unresolved
person
H. Menara Sudirman
p.55
unresolved
org
PT Kustodian Sentral Efek Indonesia
p.55
unresolved
org
PT Kustodian Sentral Efek Indonesia Custodian
p.55
unresolved
org
Bank Indonesia
p.62 ×4
unresolved
org
Ministry of Housing and Settlement Areas
p.75
unresolved
org
Ministry of Tenaga Kerja
p.85
unresolved
person
Committee
· Komisaris
p.133
unresolved
person
Meanwhile
· Komisaris
p.148
unresolved
person
Pedoman
· Komisaris
p.154
unresolved
org
PT Bakrieland Board
p.157
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