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Sistem Pengendalian Internal Performance Highlights Ikhtisar Kinerja

Internal Control System

Sistem pengendalian internal yang diterapkan bright The internal control system applied by bright PLN Batam
PLN Batam telah terintegrasi secara menyeluruh pada has been completely integrated into the company’s Report to Shareholder and Stakeholder
bisnis perusahaan. Serangkaian sistem pengendalian business. A series of internal control systems that have
intern yang telah dikembangkan dan dijalankan secara been developed and implemented consistently include Laporan Kepada Pemegang Saham & Pemangku Kepentingan
konsisten meliputi pula lingkungan pengendalian the internal control environment which is realized in the
internal yang direalisasikan ke dalam pedoman Code Code of Conduct and Code of Corporate Governance
of Conduct dan Code of Corporate Governance. Di dalam guidelines. This system contains all policies related to
sistem ini telah mengandung segala kebijakan terkait integrity, ethics, authority, responsibility, organizing and
dengan integritas, etika, kewenangan, tanggung jawab, developing human resources.
pengorganisasian dan pengembangan sumber daya
manusia.

Sebagaimana ditetapkan dalam Pasal 26 Peraturan As stipulated in the article 26 the Minister of State-Owned
Menteri Negara Badan Usaha Milik Negara Nomor Enterprise Regulation Number PER-01/MBU/2011 as Company Profile Profil Perusahaan
PER-01/MBU/2011 sebagai pengganti Keputusan replacement to the Minister of State-Owned Enterprise
Menteri Badan Usaha Milik Negara Nomor KEP-117/M- Decree Number KEP-118/M-MBU/2002 regarding Good
MBU/2002 tentang Penerapan Tata Kelola bright PLN Corporate Governance Implementation in State- Owned
Batam Yang Baik (Good Corporate Governance). Pada Enterprise, Internal Audit continuously attempts to
Badan Usaha Milik Negara, Internal Audit terus berupaya develop Internal Control System by using Internal Control
mengembangkan Sistem Pengendalian Internal dengan System development approach from COSO (Committee of Business Support Review Tinjauan Pendukung Bisnis
menggunakan pendekatan pengembangan Sistem Sponsoring Organizations of The Treadway Commissions)
Pengendalian Internal COSO (Committee of Sponsoring to secure assets and maintain financial soundness of
Organizations of The Treadway Commissions) untuk bright PLN Batam.
mengamankan aset dan menjaga kesehatan keuangan
bright PLN Batam

Sistem Pengendalian Internal mencakup: The Internal Control System covers:
1. Lingkungan pengendalian internal dalam bright PLN 1. Internal control environment in bright PLN Batam
Batam yang disiplin dan terstruktur; that is discipline and structured; Management Discussion & Analysis Analisa & Pembahasan Manajemen
2. Pengkajian dan pengelolaan risiko usaha; 2. Business risk review and management;
3. Aktivitas pengendalian; 3. Controlling activity;
4. Sistem informasi dan komunikasi; dan Monitoring, 4. Information and communication; and Monitoring
yang dalam implementasi secara operasional system, which in the operational implementation is
dijabarkan lebih lanjut ke dalam berbagai kebijakan further explained into various policies as manuals,
berupa pedoman, petunjuk operasional, maupun operational standards or working instruction.
instruksi kerja Tata Kelola Perusahaan

Pengendalian Atas Controlling Over Operational Good Corporate Governance
Pelaksanaan Operasional dan and Financial Reporting
Pelaporan Keuangan Implementation

Dewan Komisaris dalam melakukan Pengendalian The Board of Commissioners, in carrying out Financial
Keuangan dan Operasional, pelaksanaan dan and Operational Control, implements and advises in Risk Management Manajemen Risiko
penasehatannya sesuai dengan proses kecukupan dan accordance with the adequacy and fairness processes
kewajaran yang tertuang dalam penyusunan laporan contained in the preparation of financial reports, risk
keuangan, pengelolaan risiko dengan memperhatikan management with due observance of the precautionary
prinsip kehati-hatian yang disbanding oleh Komite Audit principle compared to the Audit Committee and Risk
dan Komite Manajemen Risiko. Sedangkan, Direksi dalam Management Committee. Meanwhile, in implementing the
penerapan sistem pengendalian internal dilakukan internal control system, the Board of Directors is based
dengan berdasarkan pada kebijakan dan prosedur on consistent Company policies and procedures and
Perusahaan yang konsisten dan memenuhi kepatuhan complies with applicable regulations. The regulations Corporate Social Responsibility
terhadap regulasi yang berlaku. Regulasi yang dimaksuda that are mandated include, among others, related to the Tanggung Jawab Sosial Perusahaan
antara lain terkait dengan kegiatan usaha Perusahaan Company’s business activities and risk management,

PT Pelayanan Listrik Nasional Batam 458 Laporan Tahunan | 2019 | Annual Report