Page 120 - Demo

Evaluasi kinerja Direksi juga dilakukan setiap kuartal dan pada akhir tahun, dengan mengacu pada Board Manual Perusahaan Nomor A-005/PHE040/2018-S9. Manual ini mengatur kriteria evaluasi yang harus diselaraskan dengan Key Performance Indicators (KPI) yang ditetapkan dalam RUPS. Metode evaluasi kinerja Direksi sendiri dapat dilakukan secara individu maupun kolektif. Penilaian individu merupakan penilaian yang diajukan oleh Komite Nominasi dan Remunerasi atau oleh Dewan Komisaris. Kemudian, evaluasi ini disampaikan untuk ditetapkan dalam RUPS, yang menjadi forum pengesahan hasil penilaian kinerja Direksi.REMUNERASI DEWAN KOMISARIS DAN DIREKSI [GRI 2-19, 2-20]Kebijakan remunerasi bagi Dewan Komisaris dan Direksi di lingkungan PHE ditetapkan oleh Pemegang Saham melalui mekanisme Rapat Umum Pemegang Saham (RUPS) atau Keputusan Pemegang Saham Secara Sirkuler (KPSSS). Kebijakan ini mengacu pada Peraturan Menteri BUMN RI dan saat ini didasarkan pada Keputusan Pemegang Saham Secara Sirkuler PT Pertamina Hulu Energi tentang Penetapan Penghargaan atas Kinerja Tahunan Tahun Buku 2023 dan Remunerasi 2024 Anggota Direksi dan Dewan Komisaris Perusahaan, yang diterbitkan pada 27 September 2024.Remunerasi bagi Dewan Komisaris dan Direksi terdiri dari beberapa komponen utama, yaitu gaji atau honorarium, tunjangan, dan fasilitas jabatan. Penetapan nilai remunerasi dilakukan melalui kajian yang mempertimbangkan berbagai faktor yang meliputi skala usaha dan kompleksitas bisnis perusahaan, tingkat inflasi sebagai indikator ekonomi makro, serta hasil kinerja keuangan seperti pencapaian laba dan tingkat kesehatan perusahaan. Selain itu, kondisi dan kemampuan keuangan perusahaan juga menjadi dasar penting untuk memastikan remunerasi sesuai dengan kapasitas finansial. Kajian ini juga turut mempertimbangkan faktor lain yang relevan seperti perbandingan pasar (benchmarking) guna memastikan kesesuaian dengan standar umum di industri sejenis, serta memperhatikan kewajaran, sasaran jangka pendek, dan strategi jangka panjang yang sesuai dengan peraturan perundang-undangan.Sebagai bentuk apresiasi terhadap kinerja tahunan, PHE juga memberikan penghasilan variabel berupa Tantiem kepada Dewan Komisaris dan Direksi. Penetapan Tantiem didasarkan pada sejumlah indikator, termasuk opini auditor sebagai ukuran kepatuhan dan keandalan laporan keuangan, pencapaian kinerja/Key Performance Indicator (KPI) yang mencerminkan keberhasilan strategi operasional, dan tingkat kesehatan perusahaan yang mencakup stabilitas serta keberlanjutan operasional. Indikator lainnya adalah pencapaian dan pertumbuhan laba perusahaan, dengan ketentuan bahwa jika perusahaan mengalami kerugian, kerugian tersebut tidak The performance evaluation of the Board of Directors is also conducted every quarter and at the end of each year, with reference to the Company's Board Manual Number A-005/PHE040/2018-S9. This manual governs the evaluation criteria that must be aligned with the Key Performance Indicators (KPI) set out in a GMS. The method of evaluating the performance of the Board of Directors itself can be conducted individually or collectively. Individual assessment is an assessment submitted by the Nomination and Remuneration Committee or by the Board of Commissioners. This evaluation is then submitted to be determined in a GMS, which is the forum for certifying the results of the Board of Directors' performance assessment.REMUNERATION OF BOARD OF COMMISSIONERS AND BOARD OF DIRECTORS [GRI 2-19, 2-20]The remuneration policy for the Board of Commissioners and the Board of Directors within PHE is determined by the Shareholders through a General Meeting of Shareholders (GMS) or a Circular Resolution of Shareholders (KPSSS). This policy refers to the Regulation of the Minister of SOEs of the Republic of Indonesia and is currently based on the Circular Resolution of Shareholders of PT Pertamina Hulu Energi concerning Determination of Awards for Annual Performance for Financial Year 2023 and Remuneration 2024 for Members of Company's Board of Directors and Board of Commissioners, which was issued on September 27, 2024.Remuneration for the Board of Commissioners and the Board of Directors consists of several main components, namely salary or honorarium, allowances, and job facilities. Determination of the remuneration value is conducted through a study that considers various factors including the scale and complexity of the company's business, the inflation rate as a macroeconomic indicator, and financial performance results such as profits earned and the company's health level. In addition, the company's financial condition and capability are also important bases for ensuring that remuneration is in accordance with its financial capacity. This study also considers other relevant factors such as market comparison (benchmarking) to ensure compliance with general standards in similar industries, as well as considering fairness, short-term targets, and long-term strategies in accordance with laws and regulations.As a form of appreciation for annual performance, PHE also gives variable income in the form of Incentive to the Board of Commissioners and the Board of Directors. The determination of Incentive is based on a number of indicators, including the auditor's opinion as a measurement of compliance and reliability of financial statements, performance achievement/Key Performance Indicators (KPI) which reflect the success of operational strategies, and the company's health level which includes stability and sustainability of operations. Other indicators are the achievement and growth of the company's profits, provided that if the company suffers from a loss, the HULU ENERGILaporan Keberlanjutan %u2022 Sustainability Report 118