The document discusses internal control over financial reporting at PT. Indonesia Power for 2016. It covers topics such as ensuring the effectiveness and efficiency of operations, the reliability of financial reporting, and compliance with laws and regulations. It describes the implementation of an internal control framework (ICOFR) to provide reasonable assurance of accurate financial reporting. Key aspects of the ICOFR implementation include business process modeling, risk control matrices, control self-assessments, and migrating to a new application-based system for centralized management of the process.

1. T I M P E M E L I H A R A A N I C O F R
INTERNAL CONTROL
OVER FINANCIAL REPORTING
P T . I N D O N E S I A P O W E R
T A H U N 2 0 1 6
EFEKTIVITASDANEFISIENSIOPERASI
KEHANALANLAPORANKEUANGAN
KEPATUHANHUKUMDANPERATURAN

2. E N T I T Y
O P E R A T I O N S
P R O S E S
A K U N T A N S I
P R O C E S S
L A C K O F C O N T R O L
LACKOFCONTROL
L A C K O F C O N T R O L
M AT E R I A L E R R O R S
MISTATEMENTS
INACCURACIES
F R A U D R I S K
P U B L I C I N V E S T O R S
C A P I T A L M A R K E T
F I N A N C I A L R E P O R T
A C C O U N T I N G S C A N D A L
CAPITALLOSS
MI SL EADI NG F I NANCI AL REPORT

3. 1. Mencegah salah saji material
2. Mencegah terjadinya fraud
3. Budaya peduli terhadap risiko dan kontrol
4. Menyempurnakan proses bisnis
5. Mengurangi jurnal koreksi
6. Meningkatkan integritas data
7. Kualitas proses pengambilan keputusan
8. Akuntabilitas dan transparansi keuangan
REASONABLE ASSURANCE LAPORAN KEUANGAN
INTERNAL CONTROL
ASSESMEN EFEKTIVITAS
ACCOUNTING PRINCIPLE
PELAPORAN PUBLIK
2002 SARBANES OXLEY ACT COSO
RELIABILITY
ENTITY’S LEVEL
TRANSACTIONAL LEVEL
ACCURACY
FCPA1977
L A P O R A N
K E U A N G A N

4. TRANSPARENCY
ACCOUNTABILITY
RESPONSIBILITY
INDEPENDENCY
FAIRNESS
SASARAN PENGENDAL I AN I NT ERNAL
F o k u s u t a m a
I C O F R a d a l a h
p e n g e n d a l i a n
i n t e r n a l
d a l a m r a n g k a
p e n c a p a i a n
s a s a r a n
k e h a n d a l a n
p e l a p o r a n
k e u a n g a n
Satuan
Audit
Internal
R I S K B A S E D
C O R P O R AT E G O V E R N A N C E
MANAGEMENT
R I S K
GOOD
AUDIT
M A N A G E M E N T
BUSINESSPROCESS
PROBIS
Board of
Director
Satuan
Manajem
en Risiko
S H A R E H O L D E R
REASONABLE ASSURANCE REASONABLE ASSURANCE

5. ALIGNMENT PROSES BISNIS IP-IMS DAN ICOFR
1.
Perencanaan
Korporat
2.
Perenc.
Pengemb.
Pembangkit &
Jasa O&M
4.
Manajemen
Energi Primer
7.
Manajemen
AP dan Afiliasi
11.
Manajemen
SDM
16.
Manajemen
Hubungan
Stakeholder
17.
Manajemen
General Affair
12.
Manajemen
Risiko
8. Project
Development
5.
Manajemen
Pembangkit
3.
Perencanaan
Portofolio
Binis
18. Pelayanan
Hukum
13.
Manajemen
Sistem
Informasi
9. Inovasi
Teknologi &
Engineering
6.
Manajemen
Niaga Tenaga
Listrik & Jasa
O&M
19.
Manajemen
Mutu dan
Kinerja
14.
Manajemen
K3L
10. Supply
Chain
Management
20.
Manajemen
Audit Internal
15.
Manajemen
Keuangan
21. dst
Segmen A Segmen B Segmen C Segmen D Segmen E Segmen F Segmen G Segmen H
R C
R C R C R C
R C R C R C
R C R C
R C
R C
R C
R C
BPM
RCM
BPM
RCM
BPM
RCM
BPM
RCM
BPM
RCM
BPM
RCM
BPM
RCM
BPM
RCM
E N E R J I L I S T R I K D A N J A S A O M
L A P O R A N K E U A N G A N
Pendapatan Biaya
Operasi
Aset
Tetap
Persediaan Proyek Perbenda
haraan
Perpajakan Laporan
Keuangan
TRANSACTIONAL
L E V E L C O N T R O L - T L C
CONTROL-ELC
E N T I T Y L E V E L
COSO’s Internal Control Framework
COSO’s Internal Control Framework

6. PENDEKATAN SASARAN IMPLEMENTASI ICOFR
L A P O R A N K E U A N G A N
S E G M E N A
P E N D A P A T A N
S E G M E N C
A S E T T E T A P
S E G M E N B
B I A Y A O P E R A S I
S E G M E N D
P E R S E D I A A N
S E G M E N E
P R O Y E K
S E G M E N F
P E R B E N D A H A R A A N
S E G M E N G
P E R A P A J A K A N
S E G M E N H
P E L A P O R A N
K E U A N G A N
S E G M E N I
I T G C
S E G M E N I
I T G C
S E G M E N I
I T G C
S E G M E N I
I T G C
S E G M E N I
I T G C
S E G M E N I
I T G C
S E G M E N I
I T G C
61
5
4
3
2
7
8
R e a s o n a b l e A s s u r a n c e R e a s o n a b l e A s s u r a n c e
P e n g e n d a i a n I n t e r n a l P e n g e n d a i a n I n t e r n a l
P e n g e n d a i a n I n t e r n a lP e n g e n d a i a n I n t e r n a l
P e n g e n d a i a n I n t e r n a l
P e n g e n d a i a n I n t e r n a l
R C
R C
R C
R C
R C
R C
R C
R C

7. AREA IMPLEMENTASI ICOFR PT. INDONESIA POWER
LEVEL
ENTITAS
LEVEL
TRANSAK
SIONAL
K A N T O R
P U S A T
U N I T
Segmen A Segmen B Segmen C Segmen D Segmen E Segmen F Segmen G Segmen H
BPM
RCM
BPM
RCM
BPM
RCM
BPM
RCM
BPM
RCM
BPM
RCM
BPM
RCM
BPM
RCM
Pendapatan Biaya
Operasi
Aset
Tetap
Persediaan Proyek Perbenda
haraan
Perpajakan Laporan
Keuangan
P E N G E L O L A A N
B P M D A N R C M
B E R B A S I S A P L I K A S I

8. KOMPONEN UTAMA RANCANGAN PENGENDALIAN ICOFR
L e v e l 0 - S e g m e n
L e v e l 1 - P r o s e s
L e v e l 2 – S u b P r o s e s
L e v e l 3 – A k t i v i t a s
M a s t e r R i s i k o
M a s t e r K o n t r o l
M a s t e r A k t i v i t a s K o n t r o l
 D e s k r i p s i A k u n
 A s e r s i
 R e f e r e n s i / D e s k r i p s i R i s i k o
 T u j u a n C O S O
 R i s i k o K e c u r a n g a n
 D a m p a k R i s i k o
 K e m u n g k i n a n Te r j a d i
 T i n g k a t R i s i k o
B U S I N E S S P R O C E S S M O D E L R I S K C O N T R O L M A T R I X
 R e f e r e n s i / D e s k r i p s i P r o s e s
 D e s k r i p s i S u b P r o s e s
 T u u a n K o n t r o l
 R e f e r e n s i / D e s k r i p s i K o n t r o l
 J e n i s K o n r t o l
 K o n t r o l U t a m a
 A n t i K e c u r a n g a n
 A p l i k a s i P e n d u k u n g
 L o k a s i
 D e s k r i p s i U n i t
 F r e k u e n s i
 P e l a k s a n a
 A t r i b u t K o n t r o l
 D o k u m e n P e n d u k u n g
 K o n t r o l K o m p e n s a s i

9. PEMILIK PROSES
CONT ROL SEL F ASSESMENT
KERTAS KERJA
P R O S E S B I S N I S
P E M B A N G K I TA N
DISTRIBUSI
KONSTRUKSI
P E N YA L U R A N
F U N G S I P E N U N J A N G
B U S I N E S S P R O C E S S
VALIDASI PEMILIK PROSES
MODEL-BPM
R I S K C O N T R O L
MATRIX-RCM
PEMILIK PROSES
AKTIVITAS
PENGENDA
LIAN
PELAKSANAKONTROLPELAKSANAKONTROL
AKTIVITAS
PENGENDA
LIAN
SURAT
PERNYATAAN
EFEKTIVITAS
BERJENJANG
VALIDASI PEMILIK PROSES
AUDITOR
INTERNAL
TIM PENGELOLA
ICOFR
SURAT
PERNYATAAN
TANGGUNG JAWAB
DIREKSI TERHADAP
EFEKTIVITAS
PENGENDALIAN
INTERNAL
PENGUJIAN
INDEPENDEN
VERIFIKASI
DANKONSOLIDASI
DIREKSI

10. AUDITOR
INTERNAL
MENGAPA HARUS MEL AKUKAN CONT ROL SEL F ASSESMENT
P e m i l i k P r o s e s
K o m i t e P e m e l i h a r a a n
K o m i t e P e n g e m b a n g a n
K o m i t e P e n g u j i a n
P e l a k s a n a K o n t r o l
C o n t r o l S e l f A s s e s m e n t
S u r a t P e r n y t a a n B e r j e n j a n g
L A P O R A N K E U A N G A N
S u r a t P e r n y a t a a n
T a n g g u n g J a w a b D i r e k s i
E f e k t i v i t a s
P e n g e n d a l i a n I n t e r n a l
K e s i m p u l a n P e l a k s a n a a n I C O F R
K o m i t e E k s e k u t i f
P e l a k s a n a K o n t r o l
C o n t r o l S e l f A s s e s m e n t
PENGUJIANINDEPENDEN
PENGUJIANINDEPENDEN
MONITORING
OPERASIONAL
PLANNING &
PELAKSANAN
TEST OF
CONTROL
MENGUKUR
EFEKTIVITAS
RANCANGAN
MENDUKUNG
SERTIFIKASI
CFO/CEO
CONTROL
SELF
ASSESMENT
PELAKSANA
KONTROL
PEMILIK
PROSES
HIRARKIPELAKSANAANCSA

11. MIGRASI SISTEM CONTROL SELF ASSESMENT
TAHUN 2013 - 2015
TAHUN2016–20xx
1. Identifikasi pelaksana kontrol
2. Identifikasi Risk Control Matrix (RCM)
3. Penyusunan kertas kerja CSA
4. Pengisian Sampling
5. Penyusunan KK CSA Kompilasi
6. Monitoring & dan approval CSA
7. Penerbitan Surat Pernyataan Efekivitas
8. Pelaporan CSA dari unit ke Kantor Pusat
9. Monitoring dan Evaluasi Pelaksanaan
CSA korporat
10. Pelaporan CSA korporat (summary dan
dashboards)
P E R M A S A L A H A N S I S T E M M A N U A L
CSABERBASISAPLIKASI
P E L A K S A N A
K O N T R O L
S E N T R A L I S A S I M A N A J E M E N C S A
1. Akurasi
2. Awareness
3. Efisiensi waktu
4. Mengurangi risk error
5. Better monitoring system
6. Support Kebutuhan Audit
Internal
7. Paperless document

12. TEKNOLOGI APLIKASI YANG DIGUNAKAN
Latest
OracleTechnology
Responsive
WebDesign
Multiplatform
WebBrowser
Single
LDAPPassword

13. FITUR UTAMA APLIKASI
EMAIL
NOTIFICATION
INTERACTIVE
REPORT
FLEXIBLE
PROCESS
PAPPERLESS
CAPABILITIES
DRILLED DOWN
DASHBOARDS
END USER FEATURES END USER FEATURES
 Filter, Sort, Highlight, Control
Break, Compute, Aggregate,
and Group By
 Multiple Download Format
 Email Subscription
 End-User Customizations
 Pivot, Chart
 BPM Process
 Hirarki
 Resiko / Kontrol
 RCM
 Retro Process
 Online Help Documents
 Online Video Tutorial
 Multi-Format Reports
 Searching Documents
 Online Approval/Rejection

14. MASTER DATA RISIKO BERBASIS SISTEM APLIKASI
R I S I KO
( 2 5 3 )
K E C U R A N G A N
T I N G K A T
R I S I K O
Y A ( 8 8 )
T I D A K ( 1 6 5 )
S E D A N G ( 1 7 6 )
R E N D A H ( 1 3 )
T I N G G I ( 3 4 )
N / A ( 3 0 )
D A M P A K
R I S I K O
T I D A K S I G N I F I K A N ( 7 )
M A T E R I A L ( 3 9 )
S I G N I F I K A N ( 1 7 7 )
N / A ( 3 0 )
K E M U N G K I N A N
T E R J A D I
S E D A N G ( 2 0 2 )
R E N D A H ( 2 1 )
N / A ( 3 0 )

15. MASTER DATA KONTROL BERBASIS SISTEM APLIKASI
K O N T R O L
( 5 0 4 )
K O N T R O L
U T A M A
J E N I S
K O N T R O L
Y A ( 3 4 3 )
T I D A K ( 1 6 1 )
I T D M D E T E K T I F ( 7 4 )
M A N U A L D E T E K T I F ( 2 2 3 )
I T D M P R E V E N T I F ( 3 2 )
M A N U A L P R E V E N T I F ( 5 5 )
A N T I
K E C U R A N G A N
K O N T R O L
K O M P E N S A S I
O T O M A T I S D E T E K T I F ( 1 3 )
O T O M A T I S P R E V E N T I F ( 1 0 7 )
Y A ( 4 0 )
T I D A K ( 4 6 4 )
Y A ( 1 2 8 )
T I D A K ( 3 7 6 )
A P L I K A S I
P E N D U K U N G
O R A F I N
E - T A X
M A X I M O
P R O A N G
P R O N I A , A M R , H D K P
P R O P B J
S I M B A K A R
S I M K P N A S
W A , L Y N C , E M A I L , I N T R A N E T

16. SUBMIT
MEKANISME CONTROL SELF ASSESMENT – APLIKASI CSA ONLINE
A D M I N - K P
SETUP MASTER DATA
DOMAIN
MASTER
CREATE USER
ROLE
RISIKO
KONTROL
CREATE HIRARKI
SELURUH UNIT
CREATE RCM
A D M I N - U N I T
GENERATE CSA
U S E R KERTAS KERJA CSA
ENTRY SAMPEL
A T A S A N U S E R
APPROVAL/REJECT
DASHBOARD
CREATE REPORT CSA

17. EFEKTIVITAS PELAKSANAAN CONTROL SELF ASSESMENT
CONTROL SELF ASSESMENT
BPM
RCM
TIM
PENGEMBANGAN
ICOFR
TIM
PEMELIHARAAN
ICOFR
TIM
PENGUJIAN
ICOFR
PEMELIHARAAN RANCANGAN
B a g a i m a n a m e n c e g a h f r a u d & e r r o r s ?
M e n y e r a h k a n s e p e n u h n y a k e p a d a
a u d i t o r b a i k e k s t e r n a l m a u p u n
i n t e r n a l m e m i l i k i k e t e r b a t a s a n u n t u k
m e n c e g a h t e r j a d i n y a f r a u d d a n e r r o r s
d i p e r u s a h a a n
M a n a j e m e n h a r u s b e r p e r a n a k t i f
d a l a m m e n j a l a n k a n p e n g e n d a l i a n
i n t e r n a l u n t u k m e n c e g a h t e r j a d i n y a
f r a u d a d a n e r r o r s d a l a m p e r u s a h a a n
CONTINOUS
UPDATE
PEMILIK PROSESPEMILIK PROSESPEMILIK PROSES

18. PEMUTAKHIRAN RANCANGAN ICOFR
TIM
PEMELIHARAAN
ICOFR
 Perubahan lingkungan pengendalian
(eksternal maupun intern)
 Perubahan organisasi
 Perubahan risk profile
 Perubahan tujuan bisnis
 Perubahan preferensi manajemen;
 Perubahan kebijakan
 Perubahan teknologi informasi
TIM
PENGUJIAN
ICOFR
K S A I
K D I V T A N
PEMILIK PROSES
B P O
TIM
PENGEMBANGAN
ICOFR
K S R M
BPM
RCM
CONTROLSELFASSESMENT
PENGUJIAN INDEPENDEN
USULANPERUBAHAN
1
2
3
CONTINOUS
UPDATE
EFFECTIVECSA

19. MILESTONE IMPLEMENTASI ICOFR
2012
2013
2014
2015
2016
2017
P E R S I A P A N I N T E G R A S II N I S I A S I A D A P T A S I
 Risk Assesment
 Adjust RCM to
Applicable BISPRO
 TOC with Updated
RCM
 Control Self
Assesment
 Design Integration
IMS-ICOFR
 Application Based CSA
Development
 Risk Assesment
 Define Control for
Each Business Process
 Design RCM
 Socialization and
Training
 Risk Assesment
 Adjust RCM to
Applicable BISPRO
 TOC with Updated
RCM
 Effective Control Self
Assesment Utilizing
CSA Application
 Risk Assesment
 Adjust RCM to
Applicable BISPRO
 TOC with Updated
RCM
 Socialization and
Training
 Control Self
Assesment
P e r a n c a n g a n
P e n g e n d a l i a n
I m p l e m e n t a s i
R a n c a n g a n
P e n g e m b a n g a n
R u a n g l i n g k u p
d a n A p l i k a s i C S A
I n t e g r a s i
R a n c a n g a n
d a n P r o b i s
P I L O T P R O J E C T U N I T P E L A K S A N A S E L U R U H U N I T S E L U R U H U N I T

20. U P D A T E R A N C A N G A N
U P D A T E R A N C A N G A N
MILESTONE IMPLEMENTASI ICOFR – PT. INDONESIA POWER
2012
2013
2014
2015
2016
2017
P E R S I A P A N I N T E G R A S II N I S I A S I A D A P T A S I
P e r a n c a n g a n
P e n g e n d a l i a n
I m p l e m e n t a s i
R a n c a n g a n
P e n g e m b a n g a n
R u a n g l i n g k u p
d a n A p l i k a s i C S A
I n t e g r a s i
R a n c a n g a n
I C O F R
R i s k
A s s e s m e n t
d a n P r o b i s
K o r p o r a t
Segmen A
BPM
RCM
Pendapatan
Segmen B
BPM
RCM
Biaya OperasiSegmen C
BPM
RCM
Aset Tetap Segmen D
BPM
RCM
Persediaan
Segmen E
BPM
RCM
Proyek
Segmen F
BPM
RCM
Perbendaharaan
Segmen G
BPM
RCM
Perpajakan
Segmen H
BPM
RCM
Laporan Keuangan
Segmen F
BPM
RCM
Perbendaharaan
Segmen G
BPM
RCM
Perpajakan
Segmen B
Biaya OperasiSegmen C
Aset Tetap Segmen D
Persediaan
Segmen H
Laporan Keuangan
Biaya Operasi

21. MILESTONE IMPLEMENTASI ICOFR – PT. INDONESIA POWER
Pengembangan
rancangan
pengendalian oleh
konsultan
pelaksana - EY
FASE I FASE II
Tahap pra-
implementasi
Tahap
Inisiasi
Implementasi
Rancangan ICOFR
Uji Coba CSA
PILOT PROJECT :
GELOMBANG I
Segmen B,F,H
1. KP
Segmen B
1. UP SLA
2. UP PRIOK
3. UP KMJ
GELOMBANG II
Segmen C,D
1. KP
2. UP SLA
3. UP PGT
4. UP BLI
Agustus 2012 –
Maret 2014
Triwulan I dan II
2014
UNIT PELAKSANA :
Segmen B,C,D,F,H
1. KP
2. UP SLA
3. UP PRIOK
4. UP KMJ
5. UP PGT
6. UP BLI
FASE III
Tahap
Implementasi
Implementasi
Rancangan ICOFR
Pelaksanaan CSA
Triwulan III
2014
UNIT PELAKSANA :
Segmen B,C,D,F,H
1. KP
2. UP SLA
3. UP PRIOK
4. UP KMJ
5. UP PGT
6. UP BLI
FASE IV
Tahap
Implementasi
Implementasi
Rancangan ICOFR
Pelaksanaan CSA
Triwulan IV
2014
UNIT PELAKSANA :
Segmen B,C,D,F,H
1. KP
2. UP SLA
3. UP PRIOK
4. UP KMJ
5. UP PGT
6. UP BLI
7. UP SMG
8. UP SGL
9. UP MRC
FASE V
Tahap
implementasi
Implementasi
Rancangan ICOFR
Pelaksanaan CSA
Triwulan I dan II
2015 - dst
UNIT PELAKSANA :
ALL SEGMEN
1. KP
2. UP SLA
3. UP PRIOK
4. UP KMJ
5. UP PGT
6. UP BLI
7. UJH
8. UJP
FASE VI
Tahap
Pengembangan
Pengembangan
Rancangan ICOFR
Triwulan III dan IV
2015
UNIT PELAKSANA :
Segmen A
Segmen E
Segmen G (Update)
1. KP
FASE VII
Tahap
Pengembangan
Pengembangan
Aplikasi CSA Online
Triwulan IV 2015 –
Triwulan I 2016
UNIT PELAKSANA :
1. Tim
Pengembangan
Aplikasi CSA
Online
FASE VIII
Tahap
Integrasi
Pelaporan CSA
berbasis aplikasi
Triwulan II 2016
FASE IX
Tahap
Integrasi
Pemutakhiran
Segmen B, C, D, H
Triwulan II dan III
2016
UNIT PELAKSANA :
1. Tim
Pengembangan
ICOFR
2. Tim
Pemeliharaan
ICOFR
3. Tim Pengujian
ICOFR
SK IMPLEMENTASI ICOFR
SE PEDOMAN CSA
SK IMPLEMENTASI ICOFR
SE PEDOMAN CSA
SK TIM PENGELOLAAN
ICOFR
SK IMPLEMENTASI ICOFR
SE PEDOMAN CSA
SK TIM PENGELOLAAN
ICOFR
SK IMPLEMENTASI ICOFR
SE PEDOMAN CSA
SK TIM PENGELOLAAN
ICOFR
SK IMPLEMENTASI ICOFR
SE PEDOMAN CSA
SK TIM PENGELOLAAN
ICOFR
SK IMPLEMENTASI ICOFR
SE PEDOMAN CSA
SK TIM PENGELOLAAN
ICOFR
SK IMPLEMENTASI ICOFR
SE PEDOMAN CSA
SK TIM PENGELOLAAN
ICOFR
SK TIM PENGEMBANGAN
APLIKASI
SK IMPLEMENTASI ICOFR
SE PEDOMAN CSA
SK TIM PENGELOLAAN
ICOFR
SK TIM PENGEMBANGAN
APLIKASI
SK IMPLEMENTASI ICOFR
SE PEDOMAN CSA
SK TIM PENGELOLAAN
ICOFR
SK TIM PEMUTAKHIRAN
RANCANGAN ICOFR
UNIT PELAKSANA :
ALL SEGMEN
1. KP
2. UP SLA
3. UP PRIOK
4. UP KMJ
5. UP PGT
6. UP BLI
7. UJH
8. UJP

22. Terima Kasih
T I M P E M E L I H A R A A N I C O F R
D I V I S I A K U N T A N S I
e r w i n . a r d i a n t o @ i n d o n e s i a p o w e r. c o . i d