Page 183 - asuransi bintang annual report flipbook 2023

Tata Kelola Perusahaan Good Corporate Governance Menjabat sebagai Anggota Komite Audit sejak tanggal 25 Februari 2022. Beliau meraih gelar Sarjana Ekonomi di bidang Akuntansi dari Fakultas Ekonomi dan Bisnis Universitas Indonesia (FEB UI), gelar Master di bidang Keuangan Internasional dari Universitas Sogang, Korea Selatan, dan gelar Doktor di bidang Kriminologi Keuangan dari Universitas Teknologi MARA, Malaysia. Beliau menjadi staf pengajar dan peneliti di FEB UI sejak awal tahun 2010. Selama di FEB UI beliau pernah menjabat sebagai Kepala Divisi Workshop dan In House Training Pusat Pengembangan Akuntansi (PPA) FEB UI (2013-2018). Beliau juga pemegang gelar CA, CPMA, dan CPA. Selain sebagai staf pengajar dan peneliti, beliau aktif memberikan jasa pelatihan dan konsultasi di bidang akuntansi dan keuangan. Beliau pernah menjadi anggota tim teknis Komite Penyusun Kebijakan Akuntansi Keuangan Bank Indonesia (KAK BI) (2012-2018) dan menjadi ketua tim implementasi PSAK 71 di beberapa BUMN (2018-2023). INDEPENDENSI KOMITE AUDIT Sesuai dengan Peraturan OJK No. 55/POJK.04/2015 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit, bahwa Komite Audit memiliki kedudukan dan bertindak secara independen, obyektif, dan profesional dalam melaksanakan tugas dan tanggung jawabnya sebagaimana diatur dalam Piagam sebagai berikut: a. Ketua dan Anggota Komite Audit harus bebas dari pengarus Direksi dan pihak lain yang digunakan Perseroan; dan b. Komite Audit hanya menerima penugasan dari Dewan Komisaris dan bertanggung jawab kepada Dewan Komisaris. KEBIJAKAN DAN PELAKSANAAN RAPAT KOMITE AUDIT Sebagaimana yang diatur dalam Peraturan OJK No. 55/ POJK.04/2015 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit dan yang tercantum dalam Piagam Komite serta sebagaimana yang diatur dalam Surat Edaran OJK No. 14/SEOJK.05/2019 tentang Pembentukan, Susunan Keanggotaan, dan Masa Kerja Komite pada Dewan Komisaris Perusahaan Asuransi, Perusahaan Asuransi Syariah, Perusahaan Reasuransi dan Perusahaan Reasuransi Syariah, Komite Audit wajib mengadakan rapat secara berkala paling sedikit 1 (satu) kali dalam 3 (tiga) bulan. Selama tahun 2023, Komite Audit mengadakan sebanyak 12 (dua belas) kali rapat dengan rincian kehadiran sebagai berikut: Audit Committee member since February 25th, 2022. She earned her Bachelor of Economics degree in Accounting from the Faculty of Economics and Business, University of Indonesia (FEB UI) and a Master’s degree in International Finance from Sogang University, South Korea. She has worked as a teaching staff and researcher at FEB UI since early 2010. During her time at FEB UI, she served as as Head of the Workshop and In House Training Division of the FEB UI Accounting Development Center (PPA) (2013- 2018). She also holds CA, CPMA, and CPA titles. Aside from being a teaching staff and researcher, she is actively providing training and consulting services in accounting and finance. She was a technical team member (source) of Komite Penyusun Kebijakan Akuntansi Keuangan Bank Indonesia (KAK BI) (2012-2018) and has been serving as the head of the PSAK 7 at several SOEs (2018-2023). INDEPENDENCY OF AUDIT COMMITTEE OJK Regulation No. 55/POJK.04/2015 concerning the Establishment and Work Guidelines of the Audit Committee stated that the Audit Committee has a position and acts independently, objectively, and professionally in carrying out its duties and responsibilities as set out in the Charter as follows: a. Head and Members of the Audit Committee must be free from the influence of the Board of Directors and other parties related with the Company; and b. The Audit Committee only accepts assignments from the Board of Commissioners and reports to the Board of Commissioners. POLICY AND IMPLEMENTATION OF THE AUDIT COMMITTEE MEETING As regulated in OJK Regulation No.55/POJK.04/2015 concerning the Establishment and Work Guidelines of the Audit Committee and those stipulated in the Committee Charter, as regulated in OJK Circular Letter No.14/SEOJK.05/2019 concerning the Establishment, Membership Structure, and Term of Office of the Committee of the Board of Commissioners of the Insurance Company, Sharia Insurance Company, Reinsurance Company and Sharia Reinsurance Company, the audit committee must hold regular meetings at least once in 3 (three) months. Throughout 2023, the Audit Committee held 12 (twelve) meetings with attendance details as follows: Nama Name Krishna Suparto Yan Rahadian Widya Perwitasari Jabatan Position Ketua | Head Anggota | Member Anggota | Member Kehadiran Attendance % 12 100% 12 100% 12 100% 2023 Laporan Tahunan PT Asuransi Bintang Tbk 181 Annual Report