AUDIT COMMITTEE

Prof. Dr. H. Moermahadi Soerja Djanegara, S.E., M.M., Ak., CA., CPA., CSFA.

Chairman

History and Concurrent Positions:

- President Commissioner of PT Pelabuhan Indonesia II (Persero) March 2020 - present
- Rector in the Institut Bisnis dan Informatika Kesatuan Bogor 2021 - present
- Supervisor and examiner for the Doctoral program of the Faculty of Economics and Business, Universitas Padjadjaran. 2016 - present
- Professor of Accounting at the Institute of Economic Science (STIE) Kesatuan, Bogor. 2018 - present
- Non-permanent Lecturer in the position of Professor of the Faculty of Economics and Business of Universitas Padjadjaran (UNPAD) 2018 - present

 

Work Experiences:

- Chairperson of State Audit Board (BPK RI) 2017 - 2019
- Member V of BPK RI 2014 - 2017
- Member I of BPK RI 2009 - 2014
- Independent Commissioner of PT Mitra Rajasa Tbk. 2008 - 2009
- Commissioner of PT Pulau Kencana Raya (PKR) 2008

 

Audit and Management Consultancy Experiences

- Member of the Audit Committee of PT Dahana (Persero) 2007 - 2009
- Member of the Audit Committee of PT Djakarta Lloyd (Persero) 2008 - 2009
- Member of the Audit Committee of PT Apexindo Tbk. 2009
- Partner in Drs. Johan, Malonda, Astika & Rekan Public Accountant Office 2004 - 2007
- Partner in Arifin Wirakusumah & Rekan Public Accountant Office 2002 - 2004
- Managing Partner in Moermahadi & Rekan Public Accountant Office 1997 & 2002
- Internal Auditor of PT TIHA International - HC Bank TATA Group 1995 - 1996
- Supervisor of the Joint Finance and Development Supervision Agency (BPKP) Team - Ministry of Finance 1992 - 1995
- Head of Section at the Deputy for Investigation at the BPKP 1992 - 1995
- Auditor for the joint BPKP-Directorate General of Taxation team for the East Java Region 1989
- East Java BPKP Auditor for Service Industry Supervision Sector 1988 - 1991
- East Java BPKP Auditor for Supervision of Plantation and Mining State/Regional State Owned Enterprise (BUMN/D) 1984 - 1987
- East Java BPKP Auditor for Supervision of BUMN/D Trade Mining Services Industry 1982 - 1984

 

Education Management Experiences

- Chairman of Institute of Economic Science (STIE) Kesatuan Bogor 1996 - 2009
- Director of Akademi Manajemen Kesatuan Bogor 2006 - 2009

 

Formal and Nonformal Education:

- Ph.D (S3) Accounting Economy, Universitas Padjadjaran, Bandung 2005
- Master’s Degree (S2) STIE IPWI, Jakarta 2000
- Bachelor’s Degree (S1) Accounting Economy, Universitas Padjadjaran, Bandung (State Registered Accountant D 2703). 1981
- CSFA Certified State Finance Auditor (CSFA) by State Finance Audit Institution (IPKN) Jakarta. 2019
-   Registered State Accountant by the Ministry of Finance of the Republic of Indonesia, Jakarta 2014
- CA Indonesia Chartered Accountant (CA) by Indonesian Accountant Association (IAI) Jakarta. 2012
- CPA Certified Public Accountant of Indonesia (CPA) by the Indonesia Public Accountant Institute (IAPI), Jakarta. 2009
-   BPKP Education and Training Center Investigation Refreshing Course - Attorney General's Office 1995
-   Third Batch Graduates of Advanced Administrative Leadership School (SEPALA),
BPKP Education and Training Center, Jakarta
1993
-   Internship Assignment at the Office of the Inspector General, Office of Personnel
Management, USA
1992
-   Auditing & Internship Program - USDA Graduate School, Washington DC, USA 1992
-   Refreshing Course of East Java BPKP Audit Management 1987
-   Directorate General of State Financial Supervision pre-services, Jakarta 1983

 

Awards/Medals/Honors:

- Bintang Mahaputera Utama awarded by the President of the Republic of Indonesia 2019
- Bintang Kartika Eka Paksi Utama awarded by the President of the Republic of Indonesia 2019
- Bintang Mahaputera Nararya awarded by the President of the Republic of Indonesia 2014
- Bintang Bhayangkara Utama awarded by the President of the Republic of Indonesia 2019
- Member of Honor (Warga Kehormatan) of Hiu Kencana Submarine (awarded by Chief of Staff of the Indonesian Navy (KASAL) 2018

 

Organizational Experience:

Chair of the IAI Advisory Board for three terms (2009 to 2014, 2014 to 2018 and 2019 to 2023).

 

Scientific and Published Works:

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INTERNATIONAL JOURNAL

“The Analysis of Factors Affecting the Finding and Opinions of Local Government Financial Statements by Audit Board of the Republic of Indonesia: Studies on District Municipality on the Island of Sumatera and Java”, published in International Journal of Applied Business and Economic Research (IJABER), Vol. 14, No. 10.

2016
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ACCREDITED NATIONAL JOURNAL

“Pengaruh Kualitas Audit Terhadap Kualitas Laporan Keuangan Pemerintah Daerah” (The Effect of Audit Quality on the Quality of Local Government Financial Reports),
published in Jurnal Akuntansi/Volume XXI, No. 03.

2017
-

INTERNATIONAL PROCEEDINGS

“Factors Effecting the Possibility of Local Government Financial Statement to Get Unqualified Opinion”, a paper presented in The IAFOR International Conference on the Social Science in Dubai.

2016
-

BOOKS

  1. “Menuju Good Corporate Governance: Suatu Kajian Empiris” (Towards Good Corporate Governance, an Empirical Study), published by Kesatuan Press. - 2008
  2. “Tax Amnesty dan PSAK 70: Akuntansi Aset dan Liabilitas Pengampunan Pajak” (Tax Amnesty and Statement of Financial Accounting Standards (PSAK) 70: Accounting for Tax Amnesty Assets and Liabilities), published by Kesatuan Press. - 2017
  3. “Laporan Keuangan Pemerintah Daerah: Teori, Praktik, dan Permasalahan” (Local Government Financial Reports: Theory, Practice, and Problems), published by Kesatuan Press - 2017

 

-

UNACCREDITED NATIONAL JOURNALS

Other writings that have been published in 12 Unaccredited National Journals.

 

 

Affiliations:

Prof. Dr. H. Moermahadi Soerja Djanegara, S.E., M.M., Ak., CA., CPA., CSFA. is not affiliated with members of the Board of Directors, Board of Commissioners and Controlling and Majority Shareholders, and does not own the shares of or cooperate with PT Bayan Resources Tbk (the Company) and the Company's subsidiaries, including its affiliates.

Agung Nugroho Soedibyo

Audit Committee Member

 

Curriculum Vitae :

- PT Bayan Resources Tbk. Audit Committee Member. 2021-present
- PT Asuransi Jiwa Tugu Mandiri Independent Commissioner. Until present
- PT Jasa Marga Tbk. Audit Committee Member. Until present
- PT Blue Bird Tbk. Audit Committee Member. Until present
- PT Tower Bersama Infrastruktur Audit Committee Member. Until present
- Senior Lecturer in the Faculty of Economics and Business of Universitas Indonesia. Until present

 

Work Experiences :

- Senior Advisor in RSM Indonesia. 2017 – 2019
- Retired Partner in KPMG Indonesia . 1974 – 2017

 

Education and Training :

- Master’s Degree of Accounting. Universitas Indonesia.
- CPA Certified Public Accountant, Indonesia Institute of Certified Public Accountant (IAPI).
- CA Chartered Accountant, Indonesia Chartered Accountant Institute.
- CPMA Certified Professional Management Accountant, Indonesia Institute of Management Accountant Indonesia.
- CRP Certified Risk Professional.
- QRGP Qualified Risk Governance Professional, CRMS Indonesia.
- ASEAN CPA ASEAN Chartered Professional Accountant.

 

Professional Organization Membership: 

  1. Member of the Indonesian Institute of Certified Public Accountants (IAPI).
  2. Member of the Indonesian Institute of Certified Management Accountants (IAMI).
  3. Member of the Indonesian Institute of Chartered Accountants (IAI).
  4. Member of the Indonesian Monitoring Committee for Asean Chartered Professional Accountant.
  5. Member of the Asean Economic Community – Coordinating Committee of Professional Chartered Professional Accountant.
  6. Member of the ICAEW (Institute of Chartered Accountant England and Wales)-Stakeholders Committee.


Affiliations:

Agung Nugroho Soedibyo is not affiliated with the Company Board of Directors, Board of Commissioners, and Controlling and Primary Shareholders.

Arief A. Dhani, SE, MM, CA, CPA

Audit Committee Member

Curriculum Vitae :

- PT Bayan Resources Tbk. Audit Committee Member. 2021 - present
- Partner, Kantor Akuntan Publik Arief Jauhari, an Alliot Group firm member. 2016 - present
- PT Bakrie & Brothers Tbk Audit & Risk Management Committee Member. 2015 - present
- PT Samindo Resources Tbk Audit Committee Member. 2018 - present


Work Experiences :

- Lecturer in the Faculty of Economics of Universitas Indonesia. 2001 – 2017
- PT Wahana Otomitra Multhiartha Tbk (WOM Finance) Audit Committee Member. 2011 – 2016
- PT Bakrie & Brothers Tbk Audit Committee Member. 2008 – 2014
- Partner in Kantor Akuntan Publik Arman Dhani & Rekan. 2009 – 2014
- Chief Professional Education Officer in the Indonesian Institute of Public Accountants. 2010 - 2013
- PT Semen Baturaja Tbk Audit Committee Member. 2008 – 2012
- Partner in Kantor Akuntan Publik Aryanto Amir Jusuf & Mawar, RSM International. 2000 – 2009
- Kantor Akuntan Publik Drs Hadi Sutanto dan Rekan, PriceWaterhouseCoopers. 1994 – 2000

 

Training and Education:

- Bachelor of Accounting Faculty of Economics, Universitas Indonesia. 1995
- Master in Management Faculty of Economics, Universitas Pelita Harapan – major in Financial Management. 2009
- CPA Certified Public Accountant. 1998
-   Pass the Investment Manager Representative Exam held by the Capital Market Professional Standards Committee. 1998
- CA Chartered Accountant, Association of Indonesian Accountants. 2013
-   Continuing professional education held by the Indonesian Institute of Certified Public Accountants.  
-   A series of internal trainings held by RSM, Jakarta.  
-   RSM Academy, Eindhoven, Belanda. 2007
-   A series of continuing education held by PriceWaterhouse Coopers, Jakarta.  

 

Professional Organization Membership: 

•    Member of Indonesian Institute of Certified Public Accountants (IAPI). 
•    Member of Association of Indonesian Accountants (IAI). 
•    Member of Indonesian Audit Committee Association (IKAI).
•    Capital Market Accountants Forum.


Affiliations:

Arief A. Dhani, SE, MM, CA, CPA is not affiliated with the Company Board of Directors, Board of Commissioners, and Controlling and Primary Shareholders.

Rafika Yuniasih, SE., Ak., MSM

Audit Committee Member

Curriculum Vitae:

- PT Bayan Resources Tbk. Audit Committee Member. 2021-Present
- Lecturer in the Department of Accounting of the Faculty of Economics and Business, Universitas Indonesia. 2001-Present
- PT HERO Supermarket, Tbk. Audit Committee Member. 2020-Present

 

Work Experience:

-

Perum PFN – Produksi Film Negara (a State-Owned Enterprise) Audit Committee Member.

2020

-

Indonesian Tourism Development Corporation (ITDC, a State-Owned Enterprise) Audit Committee Member.

2013 - 2018

-

Change Management Team on Financial Integration Project, Universitas Indonesia.

2018 - 2020

-

Deputy Director, Master of Accounting – Accounting Profession Education, Faculty of Economics and Business, UI.

2014 - 2020

-

Technical Staff in KAP Usman & Rekan.

2003 - 2016

-

Auditor in PriceWaterhouse Coopers, KAP Drs. Hadi Sutanto & Rekan.

2001 - 2003

 

Education:

-

Master of Science

 

Master of Science in Management Graduate Program in Management – Faculty of Economics and Business, UI.

2005

-

Bachelor

Bachelor in Economics – Accounting, Undergraduate Program in Accounting – Faculty of Economics and Business, UI.

2001

-

 

Professional Director Program, Indonesian Institute of Corporate Directorship (IICD).

2016

-

 

In-depth Directorship Program, Indonesian Institute of Corporate Directorship (IICD).

2017

-

 

Corporate Governance Leadership Program, Indonesian Institute of Corporate Directorship (IICD).

2018

-

International Short Course

Indonesian Finance and Development Supervisory Board (BPKP RI) and Universiti Teknologi MARA, Malaysia.

2016

-

International Short Course

BPKP RI and Chungbuk National University, South Korea July 2018.

2018

 

Affiliations:

Rafika Yuniasih SE., Ak., MSM is not affiliated with the Company Board of Directors, Board of Commissioners, and Controlling and Primary Shareholders