Page 317 - AR PAM 2024 HIGHRES_4 Direksi

Tata Kelola Perusahaan Tanggung Jawab Sosial Perusahaan
Good Corporate Governance Corporate Social Responsibility

PENGENDALIAN KEUANGAN FINANCIAL AND OPERATIONAL CONTROL
DAN OPERASIONAL

PEDOMAN SISTEM INTERNAL CONTROL SYSTEM GUIDELINES
PENGENDALIAN INTERNAL
Pedoman Sistem Pengendalian Internal PAM JAYA ditetapkan The PAM JAYA Internal Control System Guidelines are stipulated in
berdasarkan Surat Keputusan Direksi PAM JAYA No.139 Tahun 2023 the PAM JAYA Board of Directors Decree No. 139 of 2023 concerning
tentang Pedoman Sistem Pengendalian Internal Perumda Air Minum the Internal Control System Guidelines for Perumda Air Minum Jaya,
Jaya, yang penyusunannya mengacu pada: which are prepared with reference to:
1. Peraturan Pemerintah Republik Indonesia No. 54 Tahun 2017 1. Republic of Indonesia Government Regulation No. 54 of 2017
Tentang Badan Usaha Milik Daerah; dan concerning Regional-Owned Enterprises; and
2. Keputusan Gubernur Provinsi DKI Jakarta No. 96 Tahun 2004 2. Decree of the Governor of DKI Jakarta Province No. 96 of 2004
Tentang Penerapan Praktik Good Corporate Governance pada concerning the Implementation of Good Corporate Governance
Badan Usaha Milik Daerah (BUMD) di Lingkungan Pemerintah Practices in Regional-Owned Enterprises (BUMD) within DKI
Daerah Khusus Ibukota Jakarta. Jakarta.

Tujuan pembuatan dan penerapan Pedoman: The purpose of creating and implementing the Guidelines is to:
• Menunjukkan komitmen Perusahaan dalam mewujudkan • Demonstrate the Company’s commitment to realizing good
Tata Kelola Perusahaan yang baik kepada seluruh pemangku Corporate Governance to all stakeholders;
kepentingan;
• Pemahaman bagi internal Perusahaan tentang kerangka dan • Provide internal understanding within the Company regarding
manajemen SIstem Pengendalian Internal PAM JAYA sehingga the PAM JAYA Internal Control System framework and
dapat memberikan keyakinan yang memadai dalam pencapaian management, so it can provide adequate assurance in achieving
tujuan organisasi. organizational objectives.
PENERAPAN SISTEM IMPLEMENTATION OF INTERNAL CONTROL
PENGENDALIAN INTERNAL SYSTEM
Sistem Pengendalian Internal di PAM JAYA disusun dengan mengacu PAM JAYA’s Internal Control System is designed based on the
pada kerangka kerja Committee of Sponsoring Organizations of Committee of Sponsoring Organizations of the Treadway Commission
the Treadway Commission (COSO), melalui penerapan lima (COSO) framework, through the application of five main elements
elemen utama yang menjadi fokus dalam pengembangan sistem that are the Company’s focus in developing the internal control
pengendalian internal Perusahaan. Untuk memastikan pelaksanaan system. To ensure the control activities in each core process runs
pengendalian di setiap proses utama berjalan secara optimal, Satuan optimally, the Internal Audit Unit has mapped the main processes
Pengawasan Internal telah melakukan pemetaan terhadap proses- for preparing the SOPs. The results of this mapping have been
proses utama dalam rangka penyusunan SOP. Hasil dari pemetaan ini submitted to the President Director and then forwarded to the
telah disampaikan kepada Direktur Utama dan kemudian diteruskan relevant work units to improve their SOP. In addition, the Board
kepada unit kerja terkait untuk dilakukan perbaikan SOP. Selain itu, of Directors has also ratified the Board of Directors Regulations
Direksi juga telah mengesahkan Peraturan Direksi mengenai Panduan concerning the Guidelines for Preparing Guidelines/Policies, SOPs,
Penyusunan Pedoman/Kebijakan, SOP, dan Instruksi Kerja, yang and Work Instructions, which are used as a reference in preparing
menjadi acuan dalam penyusunan SOP di masing-masing unit kerja. SOPs in each work unit.

LAPORAN TAHUNAN 2024 317 Annual Report 2024