Remuneration and Nomination Committee

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


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
-   Internship Assignment at the Office of the Inspector General, Office of Personnel
Management, USA
-   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



- 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:



“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.



“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.



“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.



  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




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




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.

Lifransyah Gumay SE Ak. MM. CA.

Member of Remuneration and Nomination Committee

History and Concurrent Positions:


Commissioner of PT Bayan Resources Tbk.

10 January 2018 - present


Commissioner of PT Sumber Segara Primadaya - PLTU Cilacap.

September 2009 – present


Member of the Audit Committee (Independent Committee) of PT Bakrie & Brothers Tbk.

May 2006 – present


Work Experiences:


Member of the Audit Committee of PT Bank Tabungan Negara (Persero) Tbk.

2005 - 2011


Economy Expert Staff in Democratic Party Faction of the People’s Representative Assembly of the Republic of Indonesia (DPR-RI).

2008 - 2010


Trainer in Indonesian Accounting Association (IAI) Cooperation Project with Partnership for Governance Reform in Indonesia.



Member of Working Group of Business Competition Supervisory Committee or KPPU.

2003 - 2004


Member of Working Group in Cooperation Project between IAI and General Election Commission or KPU.

2003 - 2004


Main Researcher in Transparency International Indonesia.

2004 - 2005


Postgraduate program lecturer in Indonesian Management Development Institution or LPMI.

2003 - 2005


Senior Consultant in Accounting Development Center of Faculty of Economics of University of Indonesia (FEUI).

2002 - 2004


President Director of PT Dharma Sangkurindo Raharja.

1998 - 2001


Finance Director of PT Artekindo Group of Real Estate.

1992 - 1997


Financial Controller of IKAMUDA Group.

1990 - 1992


Senior Auditor of Ernst & Young International Public Accountant Office (previously Arthur Young International), Jakarta.

1986 - 1990




Magister Manajemen (Master’s Degree)

Graduated with Cum Laude from STIM-LPMI Jakarta.



SE Ak. (Bachelor’s Degree)

from Faculty of Economics of the University of Indonesia, Accounting major.




Lifransyah Gumay SE Ak. MM. CA. is not affiliated with members of the Board of Directors and other member of Board of Commissioners and with Controlling and/or Primary Shareholders.