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      "notes": "Persiapan akumulasi belanja modal mesin cetak & server semester II."
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      "id": 4,
      "sk_number": "SK-DIR/COP/2026/04/008",
      "title": "Protokol Pelaporan Realisasi Investasi LKPM OSS BKPM Menengah",
      "division": "LEGAL & PERIZINAN",
      "source": "TIKET_ESKALASI",
      "approved_by": "Rahayu Winda Prestiwati, A.Md",
      "approved_date": "2026-04-12",
      "status": "BERLAKU",
      "summary": "Hasil penyelesaian tiket kendala OSS: Seluruh pengadaan aktiva tetap di atas 5 juta harus dicatat sebagai Capex LKPM."
    },
    {
      "id": 3,
      "sk_number": "SK-DIR/COP/2026/03/005",
      "title": "Penetapan Prosedur Perlindungan Merek & Portofolio HKI Portabel",
      "division": "SENTRA HKI & LEGAL",
      "source": "RAPAT_DIREKSI",
      "approved_by": "Rahayu Winda Prestiwati, A.Md",
      "approved_date": "2026-03-20",
      "status": "BERLAKU",
      "summary": "Pendaftaran kelas 9, 16, 35, 42 merek COPERSADA harus tersentralisasi di bawah akun badan hukum perseroan."
    },
    {
      "id": 2,
      "sk_number": "SK-DIR/COP/2026/02/003",
      "title": "Standarisasi Pembayaran PPh Final 0,5% PP 55/2022 Sebelum Tanggal 15 Tiap Bulan",
      "division": "PERPAJAKAN & AKUNTANSI",
      "source": "AUDIT_INTERNAL",
      "approved_by": "Rahayu Winda Prestiwati, A.Md",
      "approved_date": "2026-02-10",
      "status": "BERLAKU",
      "summary": "Seluruh unit bisnis wajib menyetorkan rekap omzet maksimal tanggal 5 agar e-Billing disetor tepat waktu."
    },
    {
      "id": 1,
      "sk_number": "SK-DIR/COP/2026/01/001",
      "title": "Ketetapan Alokasi Cadangan Wajib Laba Bersih 20% Pasca UU PT No 40/2007",
      "division": "KORPORASI & KEUANGAN",
      "source": "RAPAT_DIREKSI",
      "approved_by": "Rahayu Winda Prestiwati, A.Md",
      "approved_date": "2026-01-15",
      "status": "BERLAKU",
      "summary": "Menetapkan 20% laba bersih ditahan untuk cadangan modal kerja sebelum pembagian dividen."
    }
  ],
  "compliance_radar": [
    {
      "id": 1,
      "code": "TAX-PPH-05",
      "title": "Setor PPh Final PP 55/2022 (0,5% Bruto)",
      "category": "PAJAK",
      "frequency": "BULANAN",
      "due_day": 15,
      "fine_risk": 100000.0,
      "pic": "PIC Pajak & Keuangan",
      "next_due_date": "2026-11-15",
      "status": "MONITORING",
      "sop": "Rekap omzet seluruh unit, buat e-Billing di DJP Online (KAP 411128, KJS 420), bayar sebelum tgl 15."
    },
    {
      "id": 3,
      "code": "OSS-LKPM-S2",
      "title": "Laporan Realisasi Investasi LKPM BKPM",
      "category": "OSS_BKPM",
      "frequency": "SEMESTERAN",
      "due_day": 15,
      "fine_risk": 5000000.0,
      "pic": "Legal Officer & Operasional",
      "next_due_date": "2027-01-15",
      "status": "MONITORING",
      "sop": "Login ke oss.go.id, isi realisasi Capex & tenaga kerja lokal periode Juli-Desember 2026."
    },
    {
      "id": 2,
      "code": "TAX-SPT-1771",
      "title": "Pelaporan SPT Tahunan Badan 1771",
      "category": "PAJAK",
      "frequency": "TAHUNAN",
      "due_day": 30,
      "fine_risk": 1000000.0,
      "pic": "Direktur Utama & Konsultan Pajak",
      "next_due_date": "2027-04-30",
      "status": "MONITORING",
      "sop": "Siapkan Laporan Keuangan Neraca & Laba Rugi, lampiran 1771-I s.d VI, lapor via e-Form DJP Online."
    },
    {
      "id": 4,
      "code": "CORP-RUPS",
      "title": "RUPS Tahunan & Pengesahan Laporan Keuangan",
      "category": "KORPORASI_RUPS",
      "frequency": "TAHUNAN",
      "due_day": 30,
      "fine_risk": 0.0,
      "pic": "Direksi & Para Pemegang Saham",
      "next_due_date": "2027-06-30",
      "status": "MONITORING",
      "sop": "Panggilan RUPS minimal 14 hari sebelumnya, buat Berita Acara RUPS, tanda tangan pengesahan dividen."
    },
    {
      "id": 5,
      "code": "HKI-AUDIT",
      "title": "Audit Portofolio Merek & Pembayaran Royalti",
      "category": "HKI",
      "frequency": "10_TAHUNAN",
      "due_day": 1,
      "fine_risk": 3000000.0,
      "pic": "PIC Sentra Layanan HKI",
      "next_due_date": "2036-04-01",
      "status": "MONITORING",
      "sop": "Cek masa perlindungan 10 tahun merek Copersada di DJKI Kemenkumham, perpanjangan dibuka 6 bulan sebelum jatuh tempo."
    }
  ],
  "sync_logs": [
    {
      "id": 1,
      "unit": "ALL_UNITS",
      "sync_type": "INITIAL_SYSTEM_SEED",
      "status": "SUCCESS",
      "records": 35,
      "notes": "Inisialisasi baseline database agregat korporat sukses.",
      "synced_at": "2026-10-16 12:46:55"
    }
  ]
}