Page 498 - Demo

SISTEM PENGENDALIAN INTERNALInternal Control SystemInternal control is a process designed and carried out by the Board of Commissioners, Directors and members of management to provide adequate confidence in the achievement of effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations. PHE implements an Internal Control System covering financial and operational control of all business processes & organizational functions. COMPATIBILITY OF THE INTERNAL CONTROL SYSTEM WITH THE INTERNATIONAL RECOGNIZED FRAMEWORK (COSOINTERNATIONAL CONTROL FRAMEWORK) In accordance with Directors Decree No.Kpts-042/ PHE000/2010-S0 dated August 02, 2010 Regarding PT Pertamina Hulu Energi%u2019s Internal Control System Policy, PHE applies an internal control system using the international framework approach issued by COSO (The Committee of Sponsoring Organizations of the Treadway Commission). In addition, the internal control system is also regulated in Article 26 of SOE Ministerial Regulation No.PER-01/MBU/2011 in lieu of SOE Ministerial Decree No.KEP-117/M-MBU/2002 concerning the Implementation of Good Corporate Governance Corporate Governance) in State-Owned Enterprises. In accordance with the COSO framework, General Guidelines for the PHE Internal Control System has an internal control component consisting of an internal control environment, risk assessment, control activities, information and communication systems, and monitoring. Until the end of the reporting period, the implementation of the five components has supported the effectiveness and efficiency of operations, the reliability of financial reporting, maintaining asset security, compliance with legislation and contracts, so as to provide added value to the Company.Pengendalian internal adalah proses yang dirancang dan dijalankan oleh Dewan Komisaris, Direksi dan anggota manajemen untuk memberikan keyakinan yang memadai atas tercapainya efektivitas dan efisiensi operasi, keandalan pelaporan keuangan, serta kepatuhan terhadap hukum dan peraturan yang berlaku. PHE menerapkan Sistem Pengendalian Internal (SPI) mencakup pengendalian keuangan dan operasional seluruh proses bisnis & fungsi-fungsi organisasi.KESESUAIAN SISTEM PENGENDALIAN INTERNAL DENGAN KERANGKA YANG DIAKUI SECARA INTERNASIONAL (COSOINTERNATIONAL CONTROL FRAMEWORK)Sesuai Surat Keputusan Direksi No.Kpts-042/PHE000/2010-S0 tanggal 2 Agustus 2010 Tentang Kebijakan Sistem Pengendalian Internal PT Pertamina Hulu Energi, PHE menerapkan sistem pengendalian internal dengan menggunakan pendekatan kerangka kerja internasional yang diterbitkan The Committee of Sponsoring Organizations of the Treadway Commission(COSO). Di samping itu, sistem pengendalian internal juga diatur dalam Pasal 26 Peraturan Menteri Negara BUMN No.PER-01/MBU/2011 sebagai pengganti Keputusan Menteri BUMN No.KEP-117/M-MBU/2002 tentang Penerapan Tata Kelola Perusahaan Yang Baik (Good Corporate Governance) pada Badan Usaha Milik Negara.Sesuai kerangka kerja COSO, Pedoman Umum Sistem Pengendalian Internal PHE memiliki komponen pengendalian internal yang terdiri atas lingkungan pengendalian internal, penilaian risiko, aktivitas pengendalian, sistem informasi dan komunikasi, serta pemantauan. Sampai dengan akhir periode pelaporan, penerapan kelima komponen tersebut telah mendukung efektivitas dan efisiensi operasi, keandalan pelaporan keuangan, menjaga keamanan aset, kepatuhan terhadap perundang-undangan dan kontrak, sehingga dapat memberikan nilai tambah bagi Perusahaan.Laporan ManajemenManagement ReportProfil PerusahaanCompany ProfileAnalisa & Diskusi ManajemenManagement Discussion & AnalysisIkhtisar 20202020 HighlightsPT Pertamina Hulu Energi2020 Laporan Tahunan TerintegrasiIntegrated Annual Report 498