Page 314 - AR PAM 2024 HIGHRES_4 Direksi

Performa 2024 Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
2024 Performance Management Report Company Profile Management Discussion & Analysis

PENILAIAN KINERJA SATUAN INTERNAL AUDIT UNIT
PENGAWAS INTERNAL PERFORMANCE ASSESSMENT

Penilaian kinerja Satuan Pengawas Internal mengacu pada The Internal Audit Unit performance assessment is based on the
Keputusan Direksi Perumda Air Minum JAYA Provinsi DKI Jakarta Board of Directors of Perumda Air Minum JAYA of DKI Jakarta
No. 350 tahun 2024 tertanggal 10 Oktober 2024 mengenai Pedoman Province Decree No. 350 2024 dated October 10, 2024 concerning
Indikator Kinerja Divisi Tahun 2024 Di Lingkungan Perusahaan the Guidelines for Division Performance Indicators in 2024 within
Daerah Air Minum Provinsi Daerah Khusus Ibukota Jakarta. Adapun the Regional Drinking Water Company of DKI Jakarta Province. The
aspek-aspek penilaian dan hasil capaian kinerja Satuan Pengawas aspects in the Internal Audit Unit assessment and performance
Internal disajikan sebagai berikut: achievement results are as follows:

1. Persentase efisiensi Biaya Operasional 1. Percentage of Operational Cost Efficiency
2. Persentase Penyerapan CAPEX 2. Percentage of CAPEX Absorption
3. Pendampingan Proyek IPA Pesanggrahan 3. Assistance for the Pesanggarahan IPA Project
4. Pendampingan Proyek IPA Ciliwung 4. Assistance for the Ciliwung IPA Project
5. Implementasi GCG dan Risk Management 5. Implementation of GCG and risk management
6. Sertifikasi dan Improvement Management System 6. Certification and Improvement management system
7. Implementasi K3 (FR dan SR) 7. Implementation of OHS (FR and SR)
8. Training karyawan 8. Employee training
9. Hasil EES 9. EES results
10. Persentase pelaksanaan audit internal 10. Percentage of internal audit implementation
11. Persentase Monitoring penyelesaian tindak lanjut temuan 11. Percentage of Monitoring of completion of follow-up to internal
internal dan eksternal and external findings
12. Persentase Index pengendalian internal 12. Percentage of Internal control index
13. Persentase Pendampingan kegiatan eksternal/internal 13. Percentage of Assistance for external/internal activities
AUDITOR EKSTERNAL/AKUNTAN PUBLIK EXTERNAL AUDITORS/
PUBLIC ACCOUNTANTS

Akuntan Publik berperan penting dalam memberikan penjaminan Public Accountants play an important role in providing assurance
atas kewajaran laporan keuangan PAM JAYA, guna memastikan on the fairness of PAM JAYA’s financial statements, to ensure their
kepatuhan terhadap prinsip akuntabilitas sesuai dengan Standar compliance with the principles of accountability in accordance with
Akuntansi Keuangan (SAK) yang berlaku di Indonesia. Dalam the Financial Accounting Standards (SAK) applicable in Indonesia.
kapasitasnya sebagai auditor eksternal, penunjukan Akuntan In its capacity as an external auditor, the appointment of a Public
Publik dilakukan oleh Dewan Pengawas melalui proses seleksi dan Accountant is carried out by the Supervisory Board through a
penetapan yang diatur secara sistematis, sebagaimana digambarkan systematic selection and appointment process, as described in
dalam alur berikut. the following chart.

Proses Pencalonan Hingga Penetapan Akuntan Publik
Nomination Process for Appointment of Public Accountants

Penetapan Akuntan Publik oleh KPM
Determination of a Public Accountant by KPM

Pencalonan Akuntan Publik diajukan oleh Dewan Pengawas berdasarkan usul
Komite Audit dan Tata Kelola, dengan menyertakan alasan pencalonan tersebut dan
besarnya honorarium/imbal jasa yang diusulkan untuk Akuntan Publik tersebut.
Nominations for Public Accountants are submitted by the Supervisory Board based on
the recommendation of the Audit and Governance Committee, including the reasons for
the nomination and the amount of honorarium/remuneration proposed for the Public
Accountant.

Laporan Tahunan 2024 314 Annual Report 2024