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Analisis & Pembahasan Manajemen Tata Kelola Dana Pensiun Laporan Keuangan Konsolidasi

Management Discussion & Analysis Good Pension Fund Governance Consolidated Financial Report

Akuntansi dan Pelaporan
Accounting and Reporting

Penyusunan Laporan Keuangan Berdasarkan Basis Akuntansi Preparation of Financial Statements Based on Indonesian
Komprehensif Accounting Standards
Laporan Keuangan DPBM per 31 Desember 2016 telah diaudit The DPBM Financial Report as of December 31, 2016 has been
secara independen oleh Kantor Akuntan Publik (KAP) Amir independently audited by Amir Abadi Jusuf, Aryanto, Mawar
Abadi Jusuf, Aryanto, Mawar & Rekan, dan telah sesuai dengan & Rekan, and in accordance with the financial accounting
standar akutansi keuangan yang telah ditetapkan oleh Dewan standards established by the Indonesian Accounting Standards
Standar Akuntansi Keuangan Ikatan Akuntan Indonesia (DSAK Board (DSAK IAI), in this case Pension Fund Accounting is
IAI), dalam hal ini Akuntansi Dana Pensiun telah diatur dalam regulated in Statement of Financial Accounting Standards
Pernyataan Standar Akuntansi Keuangan (PSAK) No. 18 Tahun (PSAK) No. 18 of 2010 and its implementation is based on
2010 dan peraturan pelaksanaannya berdasarkan Peraturan Chairman of Bapepam-LK Regulation no. PER-05/ L/2012 that
Ketua Bapepam-LK No. PER-05/BL/2012 yang menyatakan stated that DPBM Financial Statement had been presented
bahwa Laporan Keuangan DPBM telah disajikan secara wajar, fairly, in all material respects, the financial position of Dana
dalam semua hal yang material, posisi keuangan Dana Pensiun Pensiun Bank Mandiri as of December 31, 2016, net asset
Bank Mandiri tanggal 31 Desember 2016, laporan aset neto, report, changes of net assets report and balance sheet report,
laporan perubahan aset neto serta laporan neraca, laporan business and cash flow statements for the years then ended
perhitungan hasil usaha dan laporan arus kas untuk tahun- were in conformity with the generally accepted Accounting
tahun yang berakhir pada tanggal tersebut sesuai dengan Principles in Indonesia.
Prinsip Akuntansi yang berlaku umum di Indonesia.

Ikhtisar Kebijakan Akuntansi Summary of Accounting Policies
1. Dasar Akuntansi 1. Basic Accounting
Laporan Keuangan Dana Pensiun disusun berdasarkan The Pension Fund’s Financial Statements are prepared
Standar Akuntansi Keuangan (SAK) No. 18 Revisi 2010 based on Financial Accounting Standard (SAK) No. 18
tentang Akuntansi Dana Pensiun yang diterbitkan oleh Revised 2010 on Accounting for Pension Funds issued
Ikatan Akuntan Indonesia, SK Menteri Keuangan No. 509/ by the Indonesian Institute of Accountants, Decree of
KMK.06/2002 tentang Laporan Keuangan Dana Pensiun the Minister of Finance No. 509/KMK.06/2002 on the
dan Peraturan Ketua Badan Pengawas Pasar Modal Financial Statements of Pension Funds and Chairman of
dan Lembaga Keuangan No. PER-05/BL/2012 tentang the Capital Market and Financial Institution Supervisory
Penyusunan Laporan Keuangan dan Dasar Penilaian Agency Regulation No. PER-05/BL/2012 concerning the
Investasi bagi Dana Pensiun. Preparation of Financial Statements and Basic Investment
Assessment for Pension Funds.
2. Investasi 2. Investments
a. Sesuai dengan Surat Edaran Otoritas Jasa Keuangan a. In accordance with Otoritas Jasa Keuangan Circular
No. 9/SEOJK.05/2016 tentang Dasar Penilaian Letter No. 9/SEOJK.05/2016 on the Fundamentals
Investasi Dana Pensiun, Bentuk dan Susunan serta tata of Pension Fund Investment Assessment, Form and
cara penyampaian Laporan Investasi Tahunan Dana Structure as well as procedures for submission of
Pensiun, dasar penilaian jenis investasi Dana Pensiun Pension Fund Annual Investment Reports, the basis
adalah sebagai berikut: of appraisal of investment type of Pension Fund is as
follows:
• Tabungan pada Bank dinilai berdasar nilai nominal. • Savings in the Bank are assessed on a nominal
basis.
• Deposito On Call dinilai berdasarkan nilai nominal. • On Call Deposits are assessed on face value.
• Deposito Berjangka dinilai berdasar nilai nominal. • Time Deposits are assessed on a nominal basis.
• Sertifikat Deposito, dinilai berdasar nilai tunai • Certificates of Deposit are assessed by cash value
• Sertifikat Bank Indonesia, dinilai berdasar nilai • Bank Indonesia Certificates are assessed at market
pasar value

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