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dan manajemen risiko, rencana strategis, pembagian strategic planning, division of tasks, delegation of
tugas, pendelegasian wewenang serta kebijakan authority and adequate accounting policies.
akuntansi yang memadai.

Direksi menetapkan suatu sistem pengendalian intern The Board of Directors has stipulated an effective internal
yang efektif untuk mengamankan investasi dan aset control system to secure the Company’s investment and
Perusahaan. Lingkungan pengendalian intern dalam assets. The internal control environment in the Company is
Perusahaan dilaksanakan dengan disiplin dan terstruktur, implemented with discipline and structured, high integrity,
integritas yang tinggi, nilai etika serta kompetensi ethical values and competency of the employee The
pegawai. Internal Audit merupakan bagian dari Sistem Internal Audit is a part of the Internal Control System
Pengendalian Internal yang dibentuk untuk membantu established to assist the President Director in fulfilling his
Direktur Utama dalam memenuhi kewajibannya kepada obligations to the Shareholder responsible for conducting
Pemegang Saham yang bertanggung jawab di dalam internal audits within the Company, Internal Audit makes
melaksanakan audit internal di Perusahaan, Internal efforts to improve internal control in the financial reporting
Audit melakukan upaya peningkatan pengendalian of various operational activities of the Company. Internal
internal (internal control) dalam pelaporan keuangan control in bright PLN Batam is always evaluated in order
berbagai kegiatan operasional Perusahaan. Pengendalian to be able to follow the Company’s business development.
internal di lingkungan bright PLN Batam senantiasa
dievaluasi agar mampu mengikuti perkembangan usaha
Perusahaan.

Kesesuaian Pengendalian Internal Control Conformity
Internal dengan Kerangka With COSO Framework
COSO

Sistem pengendalian internal bright PLN Batam telah Internal control system of bright PLN Batam has
sesuai dengan Internal Control Integrated Framework conformed with Internal Control Integrated Framework
yang dikembangkan oleh The Committee of Sponsoring developed by The Committee of Sponsoring Organization
Organization of the Treadway Commission (COSO) di of the Treadway Commission (COSO) in 2013. Goals of
tahun 2013. Tujuan pengendalian internal menurut internal control according COSO include operational
COSO meliputi tujuan operasional, tujuan pelaporan goal, reporting goal and compliance goal.
dan tujuan kepatuhan.

Tujuan operasional berkaitan dengan efektivitas Operational goal is related to operational effectiveness
efisiensi operasi. Tujuan pelaporan berkaitan dengan and efficiency. Reporting goal is related to financial
kepentingan pelaporan keuangan yang memenuhi reporting interest that fulfills reliable, on time, transprent
kriteria andal, tepat waktu, transparan dan persyaratan criteria and other requirements stipulated by regulator
lain yang ditetapkan oleh regulator maupun bright PLN and bright PLN Batam. However, compliance goal is
Batam. Sedangkan tujuan kepatuhan berkaitan dengan related to compliance of the Company with law and
kepatuhan perusahaan terhadap hukum dan peraturan regulation.
perundang-undangan.

Menurut COSO, unsur-unsur pengendalian intern meliputi According to COSO, the internal control elements cover
komponen-komponen sebagai berikut: components, as follows:
1. Lingkungan pengendalian; 1. Controlling Environment;
2. Penilaian risiko; 2. Risk Assessment;
3. Kegiatan pengendalian; 3. Controlling Activity;
4. Informasi dan Komunikasi; 4. Information and Communication
5. Kegiatan pemonitoran. 5. Monitoring activity.

Adapun Implementasi pengendalian internal di bright Internal control implementation at bright PLN Batam
PLN Batam yang mencakup elemen- elemen utama di that covers key elements mentioned above has been
atas telah sesuai dengan Internal Control Integrated according to the Internal Control Integrated Framework
Framework yang dikembangkan oleh The Committee of developed by The Committee of Sponsoring Organization
Sponsoring Organization of the Treadway Commission of the Treadway Commission (COSO) are as follows:
(COSO) sebagai berikut:
1. Lingkungan Pengendalian Elemen lingkungan 1. Controlling Environment Controlling environment
pengendalian bright PLN Batam diwujudkan dalam element at bright PLN Batam is established in form
bentuk pengawasan manajemen dan budaya of monitoring over the management and controlling
pengendalian, di mana ruang lingkup pengendalian culture, where scope of controlling is done at all levels,
dilakukan baik di seluruh tingkatan, yaitu which is activity or entity levels controlling.
pengendalian tingkat aktivitas maupun pengendalian
tingkat entitas.

Laporan Tahunan | 2019 | Annual Report 459 PT Pelayanan Listrik Nasional Batam